Integrated Filing — IndAS

General information about company
Scrip Code	533146
NSE Symbol	DLINKINDIA
MSEI Symbol	NOTLISTED
ISIN	INE250K01012
Name of company	D-Link (India) 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	03-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	25-Mar-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	Single segment
Description of single segment	IT Networking
Start date and time of board meeting	03-May-2025   13:00:00
End date and time of board meeting	03-May-2025   15:35:00
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	NA
(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	2025-02-07
Indicate Company website link for updated RPT policy of the Company	https://www.dlink.co.in/corporate/investor/pdf/RELATED%20PARTY%20POLICY.pdf
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	3681317000	13771642000
	Other income	60827000	190430000
	Total income	3742144000	13962072000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	3133875000	11605202000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-29433000	45149000
(d)	Employee benefit expense	111303000	387432000
(e)	Finance costs	925000	7148000
(f)	Depreciation, depletion and amortisation expense	16104000	65515000
(f)	Other Expenses
1	Other expenses	143220000	471340000
	Total other expenses	143220000	471340000
	Total expenses	3375994000	12581786000
3	Total profit before exceptional items and tax	366150000	1380286000
4	Exceptional items	0	0
5	Total profit before tax	366150000	1380286000
6	Tax expense
7	Current tax	88557000	338681000
8	Deferred tax	6179000	11076000
9	Total tax expenses	94736000	349757000
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	271414000	1030529000
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	271414000	1030529000
17	Other comprehensive income net of taxes	-1793000	-181000
18	Total Comprehensive Income for the period	269621000	1030348000
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	71010000	71010000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		4475119000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.65	29.03
	Diluted earnings (loss) per share from continuing operations	7.65	29.03
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	7.65	29.03
	Diluted earnings (loss) per share from continuing and discontinued operations	7.65	29.03
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes : ttttt nttttt n1 The above standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors at its Meeting held on 3rd May 2025. The statutory auditors have expressed an unmodified opinion. The standalone financial results have been prepared in accordance with Ind AS prescribed under Section 133 of the Companies Act, 2013, and other recognised accounting practices and policies and is in compliance with Regulation 33 of the SEBI (Listing Obligations and Dislcosure Requirements) Regulations, 2015.tttt nttttt n2 The Standalone figures for the quarter ended 31st March 2025 and the corresponding quarter ended in the previous year as reported in this financial results are balancing figures between audited figures in respect of full financial year and published year to date unaudited figures upto the third quarter for the relevant financial year. Also the figures upto the end of the third quarter had only been reviewed and not subjected to audit.tttt n3 The Company operates in a single reportable business segment namely networking products.tttt nttttt n4 The Board of Directors recommended a final dividend of Rs. 15/- per equity share for the financial year ended March 31, 2025. The payment is subject to the approval of the shareholders in the ensuing Annual General Meeting of the Company.

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	170738000
	Capital work-in-progress
	Investment property
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method	165000000
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	104172000
	Total non-current financial assets	104172000
	Deferred tax assets (net)	27879000
	Other non-current assets	1692000
	Total non-current assets	469481000
2	Current assets
	Inventories	773528000
	Current financial asset
	Current investments	1682864000
	Trade receivables, current	3646458000
	Cash and cash equivalents	311804000
	Bank balance other than cash and cash equivalents	288155000
	Loans, current	0
	Other current financial assets	2288000
	Total current financial assets	5931569000
	Current tax assets (net)
	Other current assets	76069000
	Total current assets	6781166000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	7250647000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	71010000
	Other equity	4475119000
	Total equity attributable to owners of parent	4546129000
	Non controlling interest
	Total equity	4546129000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	7500000
	Total non-current financial liabilities	7500000
	Provisions, non-current	0
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	7500000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	53970000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2513334000
	Total Trade payable	2567304000
	Other current financial liabilities	51369000
	Total current financial liabilities	2618673000
	Other current liabilities	57292000
	Provisions, current	14139000
	Current tax liabilities (Net)	6914000
	Deferred government grants, Current
	Total current liabilities	2697018000
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	2704518000
	Total equity and liabilites	7250647000
	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)
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurements of the defined benefit plan	-2396000	-242000
	Total Amount of items that will not be reclassified to profit and loss	-2396000	-242000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	-603000	-61000
5	Total Other comprehensive income	-1793000	-181000

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			1380286000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			7148000
	Adjustments for decrease (increase) in inventories			45149000
	Adjustments for decrease (increase) in trade receivables, current			-269837000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-13942000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			1579000
	Adjustments for other financial assets, current			-2741000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			160172000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			11179000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			65515000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-3953000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			5255000
	Adjustments for other financial liabilities, non-current			495000
	Adjustments for unrealised foreign exchange losses gains			-6993000
	Adjustments for dividend income			0
	Adjustments for interest income			21972000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-21217000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-98018000
	Other adjustments to reconcile profit (loss)			16632000
	Other adjustments for non-cash items			-17259000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-142808000
	Net cash flows from (used in) operations			1237478000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			343114000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			894364000
	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			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			0
	Purchase of property, plant and equipment			2037000
	Proceeds from sales of investment property			58000
	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			21972000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-76056000
	Net cash flows from (used in) investing activities	-56063000
	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			0
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			639087000
	Interest paid			7148000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-57230000
	Net cash flows from (used in) financing activities			-703465000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			134836000
	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			134836000
	Cash and cash equivalents cash flow statement at beginning of period			176968000
	Cash and cash equivalents cash flow statement at end of period			311804000