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	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	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

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	7027400000	26929800000
	Other income	10600000	36600000
	Total income	7038000000	26966400000
2	Expenses
(a)	Cost of materials consumed	7445100000	13621600000
(b)	Purchases of stock-in-trade	207200000	316000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-5019500000	-86500000
(d)	Employee benefit expense	271800000	1006400000
(e)	Finance costs	201500000	671000000
(f)	Depreciation, depletion and amortisation expense	160100000	538900000
(f)	Other Expenses
1	Excise duty on sale of goods	2384700000	8314400000
2	Other Expenses	781400000	2409900000
	Total other expenses	3166100000	10724300000
	Total expenses	6432300000	26791700000
3	Total profit before exceptional items and tax	605700000	174700000
4	Exceptional items	0	-17600000
5	Total profit before tax	605700000	157100000
6	Tax expense
7	Current tax	43200000	42800000
8	Deferred tax	114500000	-32600000
9	Total tax expenses	157700000	10200000
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	448000000	146900000
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	448000000	146900000
17	Other comprehensive income net of taxes	13200000	20300000
18	Total Comprehensive Income for the period	461200000	167200000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	461200000	167200000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	13200000	20300000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	66400000	66400000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.75	2.21
	Diluted earnings (loss) per share from continuing operations	6.75	2.21
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	6.75	2.21
	Diluted earnings (loss) per share from continuing and discontinued operations	6.75	2.21
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes to Consolidated Financial Resultsttttttt ni)tThe above audited consolidated 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.ttt 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 Holding Company. 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. (IST) and result of postal ballot shall be declared by May 06, 2025. nv)tSugar being a seasonal industry, the performance of the quarter may not be representative of the annual performance of the Company. nvi)tThe Board of directors of the Company at its meeting held on May 02, 2025 recommended final dividend of 12.5% (i.e. Rs. 1.25 per share on face value of Rs.10/- per share) amounting to Rs.8.30 Crores.tt nvii)tThe consolidated audited financial results are available on the website of the Company (www.Dhampur.com). nThe specified items of the standalone audited financial results of the Company are given below:tt ntParticularstQuarter EndedtttYear Endedt nt31-Mar-25t31-Dec-24t31-Mar-24t31-Mar-25t31-Mar-24 nt(Audited)*t(Unaudited)t(Audited)*t(Audited) t(Audited) ntTotal Income t 703.57 t 741.08 t 599.44 t 2,718.11 t 2,384.88 ntProfit before taxt 60.27 t (9.61)t 55.22 t 17.84 t 66.87 ntProfit after taxt 39.65 t (6.21)t 41.22 t 12.09 t 48.82 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	10666100000
	Capital work-in-progress	789400000
	Investment property	0
	Goodwill	800000
	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	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	24600000
	Total non-current financial assets	24600000
	Deferred tax assets (net)	0
	Other non-current assets	109000000
	Total non-current assets	11685100000
2	Current assets
	Inventories	10943200000
	Current financial asset
	Current investments	0
	Trade receivables, current	548000000
	Cash and cash equivalents	88800000
	Bank balance other than cash and cash equivalents	301000000
	Loans, current	800000
	Other current financial assets	7800000
	Total current financial assets	946400000
	Current tax assets (net)	42500000
	Other current assets	358100000
	Total current assets	12290200000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	23975300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	663900000
	Other equity	9453500000
	Total equity attributable to owners of parent	10117400000
	Non controlling interest	0
	Total equity	10117400000
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)	396700000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1700000
	Total non-current liabilities	3042800000
	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	1054400000
	Total Trade payable	1105800000
	Other current financial liabilities	343300000
	Total current financial liabilities	10608900000
	Other current liabilities	168600000
	Provisions, current	37600000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	10815100000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	13857900000
	Total equity and liabilites	23975300000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Sugar	4434300000	17267900000
2	Bio Fuels & Spirits	1162600000	3425900000
3	Country Liquor	2652300000	9250300000
	Total Segment Revenue	8249200000	29944100000
	Less: Inter segment revenue	1221800000	1221800000
	Revenue from operations	7027400000	26929800000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Sugar	776700000	1030400000
2	Bio Fuels & Spirits	38300000	109600000
3	Country Liquor	39500000	138600000
	Total Profit before tax	854500000	1278600000
	i. Finance cost	201500000	201500000
	ii. Other Unallocable Expenditure net off Unallocable income	47300000	47300000
	Profit before tax	605700000	174700000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Sugar	18815700000	18815700000
2	Bio Fuels & Spirits	3433700000	3433700000
3	Country Liquor	627600000	627600000
	Total Segment Asset	22877000000	22877000000
	Un-allocable Assets	1098300000	1098300000
	Net Segment Asset	23975300000	23975300000
4	Segment Liabilities
	Segment Liabilities
1	Sugar	1451300000	1451300000
2	Bio Fuels & Spirits	121800000	121800000
3	Country Liquor	94300000	94300000
	Total Segment Liabilities	1667400000	1667400000
	Un-allocable Liabilities	12190500000	12190500000
	Net Segment Liabilities	13857900000	13857900000
	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	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
1	Foreign Currency Translation Reserve	100000	7200000
	Total Amount of items that will be reclassified to profit and loss	100000	7200000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	13200000	20300000

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			157100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			671000000
	Adjustments for decrease (increase) in inventories			-123500000
	Adjustments for decrease (increase) in trade receivables, current			306700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			51600000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-2100000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-268300000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-21800000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			538900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-5100000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			49400000
	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			15900000
	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			43300000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1224200000
	Net cash flows from (used in) operations			1381300000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			85600000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1295700000
	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			1457400000
	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			17200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-24300000
	Net cash flows from (used in) investing activities	-1455000000
	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			649300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			300000
	Net cash flows from (used in) financing activities			188200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			28900000
	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			28900000
	Cash and cash equivalents cash flow statement at beginning of period			59900000
	Cash and cash equivalents cash flow statement at end of period			88800000