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	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	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

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	3697552000	13838622000
	Other income	64238000	203679000
	Total income	3761790000	14042301000
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	122152000	437148000
(e)	Finance costs	1116000	7475000
(f)	Depreciation, depletion and amortisation expense	17165000	69348000
(f)	Other Expenses
1	Other expenses	146366000	481147000
	Total other expenses	146366000	481147000
	Total expenses	3391241000	12645469000
3	Total profit before exceptional items and tax	370549000	1396832000
4	Exceptional items	0	0
5	Total profit before tax	370549000	1396832000
6	Tax expense
7	Current tax	89726000	342987000
8	Deferred tax	6513000	11236000
9	Total tax expenses	96239000	354223000
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	274310000	1042609000
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	274310000	1042609000
17	Other comprehensive income net of taxes	-1636000	-406000
18	Total Comprehensive Income for the period	272674000	1042203000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	274310000	1042606800
	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	272674000	1042200800
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	2000
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		4683853000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.73	29.37
	Diluted earnings (loss) per share from continuing operations	7.73	29.37
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	7.73	29.37
	Diluted earnings (loss) per share from continuing and discontinued operations	7.73	29.37
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 consolidated 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 consolidated 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 Disclosure Requirements) Regulations, 2015.tttt n2 The consolidated 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 nttttt n3 The Parent Company operates in a single reportable business segment namely networking products. The Subsidiary operates in a single reportable business segment namely services relating to networking products. The Group is primarily engaged in the business of providing networking products and related services in relation to security features which is the only reportable business segment.tttt nttttt n4 The Board of Directors of the Parent company 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. tttt ntt

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	185470000
	Capital work-in-progress
	Investment property
	Goodwill	153496000
	Other intangible assets	0
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	105809000
	Total non-current financial assets	105809000
	Deferred tax assets (net)	28681000
	Other non-current assets	4367000
	Total non-current assets	477823000
2	Current assets
	Inventories	773528000
	Current financial asset
	Current investments	0
	Trade receivables, current	3658573000
	Cash and cash equivalents	315205000
	Bank balance other than cash and cash equivalents	493273000
	Loans, current	0
	Other current financial assets	1685152000
	Total current financial assets	6152203000
	Current tax assets (net)
	Other current assets	76925000
	Total current assets	7002656000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	7480479000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	71010000
	Other equity	4683853000
	Total equity attributable to owners of parent	4754863000
	Non controlling interest	25000
	Total equity	4754888000
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	16681000
	Total non-current financial liabilities	16681000
	Provisions, non-current	0
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	16681000
	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	2515603000
	Total Trade payable	2569573000
	Other current financial liabilities	57098000
	Total current financial liabilities	2626671000
	Other current liabilities	58264000
	Provisions, current	17061000
	Current tax liabilities (Net)	6914000
	Deferred government grants, Current	0
	Total current liabilities	2708910000
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	2725591000
	Total equity and liabilites	7480479000
	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)
	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	Remeasurements of the defined benefit plan	-2187000	-543000
	Total Amount of items that will not be reclassified to profit and loss	-2187000	-543000
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
1	Income tax relating to items that will not be reclassified to profit or loss	551000	137000
	Total Amount of items that will be reclassified to profit and loss	551000	137000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-1636000	-406000

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			1396832000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			7475000
	Adjustments for decrease (increase) in inventories			45149000
	Adjustments for decrease (increase) in trade receivables, current			-265811000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-13740000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			1302000
	Adjustments for other financial assets, current			-2741000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			160707000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			9788000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			69348000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-3035000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			4052000
	Adjustments for other financial liabilities, non-current			495000
	Adjustments for unrealised foreign exchange losses gains			-6981000
	Adjustments for dividend income			0
	Adjustments for interest income			35169000
	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)			17330000
	Other adjustments for non-cash items			-17293000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-148359000
	Net cash flows from (used in) operations			1248473000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			348848000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			899625000
	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			69000
	Purchase of property, plant and equipment			2484000
	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			39756000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-96601000
	Net cash flows from (used in) investing activities	-59260000
	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			7475000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-61020000
	Net cash flows from (used in) financing activities			-707582000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			132783000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			182422000
	Net increase (decrease) in cash and cash equivalents			315205000
	Cash and cash equivalents cash flow statement at beginning of period			0
	Cash and cash equivalents cash flow statement at end of period			315205000