Integrated Filing — IndAS

General information about company
Scrip Code	542216
NSE Symbol	DALBHARAT
MSEI Symbol	NOTLISTED
ISIN	INE00R701025
Name of company	Dalmia Bharat Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	23-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	15-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Cement and Cement related products
Start date and time of board meeting	23-Apr-2025   17:00:00
End date and time of board meeting	23-Apr-2025   18:10:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	40910000000	139800000000
	Other income	930000000	2530000000
	Total income	41840000000	142330000000
2	Expenses
(a)	Cost of materials consumed	6240000000	22410000000
(b)	Purchases of stock-in-trade	0	1060000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1420000000	-190000000
(d)	Employee benefit expense	2150000000	8850000000
(e)	Finance costs	1050000000	3990000000
(f)	Depreciation, depletion and amortisation expense	3140000000	13310000000
(f)	Other Expenses
1	Power and fuel	7730000000	29030000000
2	Freight charges on finished goods	8040000000	27850000000
3	Freight charges on internal clinker transfer	1680000000	5010000000
4	Other expenses	5720000000	21710000000
	Total other expenses	23170000000	83600000000
	Total expenses	37170000000	133030000000
3	Total profit before exceptional items and tax	4670000000	9300000000
4	Exceptional items	0	-1130000000
5	Total profit before tax	4670000000	8170000000
6	Tax expense
7	Current tax	-530000000	70000000
8	Deferred tax	810000000	1110000000
9	Total tax expenses	280000000	1180000000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	4390000000	6990000000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	4390000000	6990000000
17	Other comprehensive income net of taxes	-800000000	4630000000
18	Total Comprehensive Income for the period	3590000000	11620000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	4350000000	6830000000
	Total profit or loss, attributable to non-controlling interests	40000000	40000000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	3550000000	11460000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	40000000	160000000
21	Details of equity share capital
	Paid-up equity share capital	380000000	380000000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		173360000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	23.2	36.41
	Diluted earnings (loss) per share from continuing operations	23.2	36.41
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0.01
	Diluted earnings (loss) per share from discontinued operations	0	0.01
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	23.2	36.42
	Diluted earnings (loss) per share from continuing and discontinued operations	23.2	36.42
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. For notes on Financial Results, please refer PDF file uploaded on Stock Exchanges. n nResult Notes: n n1. 'Current tax' includes current tax related to earlier years of Rs. (85) Crore and Rs. (107) Crore for the quarter and year ended respectively. n2. 'Deferred tax' includes deferred tax charge related to earlier years of Rs. 6 Crore and Rs. 35 Crore for the quarter and year ended respectively. n3. Profit/ (loss) before tax from discontinued operations represent Rs. (0) Crore for the current quarter and Rs. 0 Crore for the year ended. n4. Share of profit in joint venture accounted for using equity method (net of tax) is Rs. (0) Crore for the quarter and Rs. 0 Crore for the year ended. n nCash Flow Notes: n n1. 'Other Adjustment to reconcile profit/ loss’ includes profit from discontinuing operations amounting to Re. 0 Crore, Rs. 113 Crore for Exceptional items (net), Rs. 2 Crore for Bad debts/ advances written off (net) and Rs. (0) Crore for share of profit in associate and joint venture. n2. 'Other Adjustment for non-cash items' include Gain on termination of leases Rs (3) Crore. n3. 'Other adjustments for which cash effects are investing or financing cash flow' include Rs. (82) Crore of profit on sale of investment and Rs. (6) crore of profit on disposal of property, plant and equipment. n4. ‘Adjustment for decrease/ (increase) in other current assets' is related to financial and other assets amounting to Rs. (290) Crore (Current and Non-current). n5. 'Adjustment for increase/ (decrease) in Trade Payable, current' is related to trade and other payable' amounting to Rs. 284 Crore (Current and Non-current). n6. ‘Adjustment for interest income’ includes interest income on govt. grant of Rs. (17) Crore. n7. 'Adjustment for Provision, current' is related to provisions and government grants amounting to Rs. 26 Crore (Current and Non-current). n8. ‘Other inflow/ (outflow) of cash’ include Rs 197 Crore of Fixed deposits (placed)/ matured (having) original maturity of more than three months. n9. Proceeds from Borrowings include Proceeds from Long Term Borrowings and Short-Term Borrowings (net). n10. 'Payment of lease liabilities' includes ' Payment of interest on lease liabilities' of Re. 20 Crore. n11. Adjustments for share-based payments represent expenses on employee stock option scheme for Rs. 0 Crore. n12. Proceeds from issuing share represents Proceeds from issue of shares on exercise of stock options for Rs. 0 Crore. n

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	147140000000
	Capital work-in-progress	24970000000
	Investment property	410000000
	Goodwill	3740000000
	Other intangible assets	21770000000
	Intangible assets under development	1190000000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	20000000
	Non-current financial assets
	Non-current investments	6730000000
	Trade receivables, non-current	0
	Loans, non-current	140000000
	Other non-current financial assets	4140000000
	Total non-current financial assets	11010000000
	Deferred tax assets (net)	550000000
	Other non-current assets	8170000000
	Total non-current assets	218970000000
2	Current assets
	Inventories	13860000000
	Current financial asset
	Current investments	44440000000
	Trade receivables, current	8890000000
	Cash and cash equivalents	1490000000
	Bank balance other than cash and cash equivalents	90000000
	Loans, current	120000000
	Other current financial assets	6440000000
	Total current financial assets	61470000000
	Current tax assets (net)	150000000
	Other current assets	7660000000
	Total current assets	83140000000
3	Non-current assets classified as held for sale	150000000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	302260000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	380000000
	Other equity	173360000000
	Total equity attributable to owners of parent	173740000000
	Non controlling interest	1260000000
	Total equity	175000000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	46050000000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	3950000000
	Total non-current financial liabilities	50000000000
	Provisions, non-current	3130000000
	Deferred tax liabilities (net)	20360000000
	Deferred government grants, Non-current	1540000000
	Other non-current liabilities	0
	Total non-current liabilities	75030000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	6530000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	750000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	14640000000
	Total Trade payable	15390000000
	Other current financial liabilities	17610000000
	Total current financial liabilities	39530000000
	Other current liabilities	9810000000
	Provisions, current	1150000000
	Current tax liabilities (Net)	1540000000
	Deferred government grants, Current	200000000
	Total current liabilities	52230000000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	127260000000
	Total equity and liabilites	302260000000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block

Textual Information(1)

Assets and Liabilities Notes: n n1. 'Property, plant and equipment includes 'Rights of use assets' Rs 534 crore. n2. 'Other non-current assets' include Income Tax Assets Rs 80 crore. n3. 'Other non-current financial liabilities' include non-current lease liabilities Rs 395 Crore. n4. 'Other current financial liabilities' include current lease liabilities Rs 49 Crore. n5. Biological assets other than bearer plant is Rs. 0 Crore. n

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Re-measurement gain/ (loss) on defined benefit plans	-30000000	-30000000
2	Change in fair value of financial instruments through other comprehensive income	-850000000	5810000000
	Total Amount of items that will not be reclassified to profit and loss	-880000000	5780000000
2	Income tax relating to items that will not be reclassified to profit or loss	-110000000	1130000000
3	Amount of items that will be reclassified to profit and loss
1	Designated Cash Flow Hedge	-50000000	-30000000
	Total Amount of items that will be reclassified to profit and loss	-50000000	-30000000
4	Income tax relating to items that will be reclassified to profit or loss	-20000000	-10000000
5	Total Other comprehensive income	-800000000	4630000000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			8170000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			3990000000
	Adjustments for decrease (increase) in inventories			-1840000000
	Adjustments for decrease (increase) in trade receivables, current			-660000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-2900000000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			2840000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			13310000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			170000000
	Adjustments for provisions, current			260000000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			30000000
	Adjustments for dividend income			490000000
	Adjustments for interest income			1090000000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-150000000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-880000000
	Other adjustments to reconcile profit (loss)			1150000000
	Other adjustments for non-cash items			-30000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			13710000000
	Net cash flows from (used in) operations			21880000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			710000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			21170000000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			770000000
	Other cash payments to acquire equity or debt instruments of other entities			540000000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			380000000
	Purchase of property, plant and equipment			26640000000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			490000000
	Interest received			870000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1970000000
	Net cash flows from (used in) investing activities	-22700000000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			9070000000
	Repayments of borrowings			2590000000
	Payments of lease liabilities			740000000
	Dividends paid			1690000000
	Interest paid			4440000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-390000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1920000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-1920000000
	Cash and cash equivalents cash flow statement at beginning of period			3410000000
	Cash and cash equivalents cash flow statement at end of period			1490000000