Integrated Filing — IndAS

General information about company
Scrip Code	543593
NSE Symbol	DBOL
MSEI Symbol	NA
ISIN	INE0I3401014
Name of company	Dhampur Bio Organics 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	02-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	28-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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	Multi segment
Description of single segment
Start date and time of board meeting	02-May-2025   10:30:00
End date and time of board meeting	02-May-2025   12:30:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	No
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-02-04
Indicate Company website link for updated RPT policy of the Company	www.dhampur.com
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

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	Standalone	Standalone
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	7024800000	27144000000
	Other income	10900000	37100000
	Total income	7035700000	27181100000
2	Expenses
(a)	Cost of materials consumed	7445100000	13621600000
(b)	Purchases of stock-in-trade	72000000	91900000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-4911200000	343100000
(d)	Employee benefit expense	269500000	984700000
(e)	Finance costs	200800000	669900000
(f)	Depreciation, depletion and amortisation expense	159900000	538500000
(f)	Other Expenses
1	Excise duty on sale of goods	2384700000	8314400000
2	Other Expenses	780200000	2389000000
	Total other expenses	3164900000	10703400000
	Total expenses	6401000000	26953100000
3	Total profit before exceptional items and tax	634700000	228000000
4	Exceptional items	-32000000	-49600000
5	Total profit before tax	602700000	178400000
6	Tax expense
7	Current tax	42900000	42500000
8	Deferred tax	163300000	15000000
9	Total tax expenses	206200000	57500000
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	396500000	120900000
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	396500000	120900000
17	Other comprehensive income net of taxes	13100000	13100000
18	Total Comprehensive Income for the period	409600000	134000000
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	663900000	663900000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		9512200000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.97	1.82
	Diluted earnings (loss) per share from continuing operations	5.97	1.82
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	5.97	1.82
	Diluted earnings (loss) per share from continuing and discontinued operations	5.97	1.82
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		i)tThe above audited financial results are approved in the meeting of the Board of Directors held on May 02, 2025 after being reviewed and recommended by the Audit Committee. nii)tExceptional items represent write off of insurance claims of INR 1.76 crores and impairment of in value of Equity Investment in its wholly owned subsidiary i.e. Dhampur International Pte Ltd of of INR 3.19 Crore. niii)tThe figures for the last quarter are the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the financial year. niv)tThe Company has paid remuneration to Mr. Vijay Kumar Goel Chairman and Mr. Gautam Goel MD CEO of the Company as per amended terms of their remuneration passed by the Board of Directors in its meeting held on February 04, 2025. The amended terms of remuneration are subject to the approval of shareholders. The Company has sought approval of shareholders via postal ballot for which voting is under process. The voting will end on May 04, 2025 5 00 p.m. and result of postal ballot shall be declared by May 06 2025. nv)tThe Board of directors of the Company at its meeting held on May 02, 2025 recommended final dividend of 12.5% i.e. INR 1.25 per share on face value of INR10 per share amounting to INR 8.30 Crores.tt nvi)tThe Company has two subsidiaries, Sonitron Bio Organics Private Limited Dhampur International Pte. Limited as on March 31, 2025. nvii)tSugar being a seasonal industry, the performance of the quarter may not be representative of the annual performance of the Company. nviii)tFigures for the previous corresponding periods have been regrouped, wherever considered necessary. 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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	10664500000
	Capital work-in-progress	789400000
	Investment property	0
	Goodwill	0
	Other intangible assets	95200000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	260300000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	24600000
	Total non-current financial assets	284900000
	Deferred tax assets (net)	0
	Other non-current assets	109000000
	Total non-current assets	11943000000
2	Current assets
	Inventories	10513900000
	Current financial asset
	Current investments	0
	Trade receivables, current	960000000
	Cash and cash equivalents	69000000
	Bank balance other than cash and cash equivalents	64200000
	Loans, current	0
	Other current financial assets	6200000
	Total current financial assets	1099400000
	Current tax assets (net)	41800000
	Other current assets	333500000
	Total current assets	11988600000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	23931600000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	663900000
	Other equity	9512200000
	Total equity attributable to owners of parent	10176100000
	Non controlling interest
	Total equity	10176100000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2362700000
	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	54100000
	Total non-current financial liabilities	2416800000
	Provisions, non-current	227600000
	Deferred tax liabilities (net)	363100000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1700000
	Total non-current liabilities	3009200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	9159800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	51400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	987900000
	Total Trade payable	1039300000
	Other current financial liabilities	342800000
	Total current financial liabilities	10541900000
	Other current liabilities	166800000
	Provisions, current	37600000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	10746300000
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	13755500000
	Total equity and liabilites	23931600000
	Disclosure of notes on assets and liabilities

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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Sugar	4431700000	17482100000
2	Bio Fuels & Spirits	1162600000	3425900000
3	Country Liquor	2652300000	9250300000
	Total Segment Revenue	8246600000	30158300000
	Less: Inter segment revenue	1221800000	1221800000
	Revenue from operations	7024800000	27144000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Sugar	832200000	1093300000
2	Bio Fuels & Spirits	38300000	109600000
3	Country Liquor	39500000	138600000
	Total Profit before tax	910000000	1341500000
	i. Finance cost	200800000	200800000
	ii. Other Unallocable Expenditure net off Unallocable income	74500000	74500000
	Profit before tax	634700000	228000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Sugar	19029200000	19029200000
2	Bio Fuels & Spirits	3433700000	3433700000
3	Country Liquor	627600000	627600000
	Total Segment Asset	23090500000	23090500000
	Un-allocable Assets	841100000	841100000
	Net Segment Asset	23931600000	23931600000
4	Segment Liabilities
	Segment Liabilities
1	Sugar	1389100000	1389100000
2	Bio Fuels & Spirits	121800000	121800000
3	Country Liquor	94300000	94300000
	Total Segment Liabilities	1605200000	1605200000
	Un-allocable Liabilities	12150300000	12150300000
	Net Segment Liabilities	13755500000	13755500000
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement benefits (losses) on defined benefit obligation	17500000	17500000
	Total Amount of items that will not be reclassified to profit and loss	17500000	17500000
2	Income tax relating to items that will not be reclassified to profit or loss	4400000	4400000
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	13100000	13100000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			178400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			669900000
	Adjustments for decrease (increase) in inventories			305800000
	Adjustments for decrease (increase) in trade receivables, current			-104900000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			76000000
	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			-333000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-19200000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			538500000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			-31900000
	Adjustments for provisions, current			-5100000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			47700000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			5400000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			89400000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1227800000
	Net cash flows from (used in) operations			1406200000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			84600000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1321600000
	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			100000
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	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			9600000
	Purchase of property, plant and equipment			1457000000
	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			0
	Interest received			3600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-21500000
	Net cash flows from (used in) investing activities	-1465400000
	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			1697600000
	Repayments of borrowings			642600000
	Payments of lease liabilities			50600000
	Dividends paid			167200000
	Interest paid			648200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			189000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			45200000
	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			45200000
	Cash and cash equivalents cash flow statement at beginning of period			23800000
	Cash and cash equivalents cash flow statement at end of period			69000000