Integrated Filing — IndAS



General information about company

Scrip Code 500089
NSE Symbol DICIND
MSEI Symbol NOTLISTED
ISIN INE303A01010
Name of company DIC INDIA LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-01-2026
Date of end of financial year 31-12-2026
Date of board meeting when results were approved 03-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Single segment
Description of single segment Printing Ink
Start date and time of board meeting 03-11-2026   14:00:00
End date and time of board meeting 03-11-2026   18:02:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not applicable as the Company has not made any default in borrowings.



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-07-2026 01-01-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 27,401.62 79,849.35
Other income 146.53 512.78
Total income 27,548.15 80,362.13
2 Expenses
(a) Cost of materials consumed 22,013.76 59,098.30
(b) Purchases of stock-in-trade 21.42 4,356.01
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (463.96) (3,323.10)
(d) Employee benefit expense 1,810.95 5,794.15
(e) Finance costs 47.52 118.31
(f) Depreciation, depletion and amortisation expense 461.06 1,371.97
(f) Other Expenses
1 Freight and forwarding 800.90 2,314.39
2 Consumption of stores and spare parts 125.18 432.65
3 Power and fuel 255.52 761.36
4 Repair & maintenance 128.68 396.97
5 Royalty 331.66 963.66
6 Legal and professional 234.61 742.06
7 Outsource expense 430.79 1,295.21
8 IT handling charges 218.90 602.75
9 Travelling expenses 208.61 614.88
10 Others 637.40 2,041.82
Total other expenses 3,372.25 10,165.75
Total expenses 27,263.00 77,581.39
3 Total profit before exceptional items and tax 285.15 2,780.74
4 Exceptional items 0.00 0.00
5 Total profit before tax 285.15 2,780.74
6 Tax expense
7 Current tax 78.91 998.30
8 Deferred tax 7.50 (266.74)
9 Total tax expenses 86.41 731.56
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 198.74 2,049.18
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 198.74 2,049.18
17 Other comprehensive income net of taxes (7.72) (23.15)
18 Total Comprehensive Income for the period 191.02 2,026.03
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 917.90 917.90
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.17 22.32
Diluted earnings (loss) per share from continuing operations 2.17 22.32
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.17 22.32
Diluted earnings (loss) per share from continuing and discontinued operations 2.17 22.32
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above Statement of unaudited financial results for the quarter and nine months ended September 30, 2026 (financial results) have been duly reviewed by the Audit Committee and taken on record by the Board of Directors at its meeting held on November 3, 2026. These unaudited financial results have been subjected to limited review by the statutory auditors of the Company who have expressed an unmodified conclusion on these results. 2. These financial results have been prepared in conformity with the Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act, 2013 read together with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 3. The Company's operations are predominantly manufacture of 'Printing Inks' and according to the management, this is the single segment as envisaged in Ind AS-108-Operating Segments.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-07-2026 01-01-2026
Date of end of reporting period 30-09-2026 30-09-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-07-2026 01-01-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gain/(loss) of post employment benefit obligations (10.31) (30.93)
Total Amount of items that will not be reclassified to profit and loss (10.31) (30.93)
2 Income tax relating to items that will not be reclassified to profit or loss (2.59) (7.78)
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income (7.72) (23.15)