Integrated Filing — IndAS

General information about company
Scrip Code	506405
NSE Symbol	DMCC
MSEI Symbol	NOTLISTED
ISIN	INE505A01010
Name of company	DMCC SPECIALITY CHEMICALS 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	05-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	25-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	Chemicals
Start date and time of board meeting	05-May-2025   13:50:00
End date and time of board meeting	05-May-2025   15:40:00
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	1252156000	4312968000
	Other income	4413000	13440000
	Total income	1256569000	4326408000
2	Expenses
(a)	Cost of materials consumed	762242000	2590923000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	46562000	84941000
(d)	Employee benefit expense	67839000	277128000
(e)	Finance costs	21912000	105003000
(f)	Depreciation, depletion and amortisation expense	40388000	167202000
(f)	Other Expenses
1	Power,Fuel and Water Charges	37203000	169407000
2	Repairs to Machinery & Buildings	49096000	141459000
3	Other Expenses	137957000	478954000
	Total other expenses	224256000	789820000
	Total expenses	1163199000	4015017000
3	Total profit before exceptional items and tax	93370000	311391000
4	Exceptional items	0	0
5	Total profit before tax	93370000	311391000
6	Tax expense
7	Current tax	16090000	52471000
8	Deferred tax	12564000	43643000
9	Total tax expenses	28654000	96114000
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	64716000	215277000
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	64716000	215277000
17	Other comprehensive income net of taxes	-2189000	-11123000
18	Total Comprehensive Income for the period	62527000	204154000
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	249399000	249399000
	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	2.59	8.63
	Diluted earnings (loss) per share from continuing operations	2.59	8.63
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	2.59	8.63
	Diluted earnings (loss) per share from continuing and discontinued operations	2.59	8.63
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

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	2147457000
	Capital work-in-progress	818000
	Investment property	0
	Goodwill	146510000
	Other intangible assets	47230000
	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	3719000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	0
	Total non-current financial assets	3719000
	Deferred tax assets (net)	82872000
	Other non-current assets	22640000
	Total non-current assets	2451246000
2	Current assets
	Inventories	425906000
	Current financial asset
	Current investments	0
	Trade receivables, current	741857000
	Cash and cash equivalents	43895000
	Bank balance other than cash and cash equivalents	16506000
	Loans, current	0
	Other current financial assets	7623000
	Total current financial assets	809881000
	Current tax assets (net)	5090000
	Other current assets	109906000
	Total current assets	1350783000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	3802029000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	249399000
	Other equity	2026431000
	Total equity attributable to owners of parent	2275830000
	Non controlling interest	0
	Total equity	2275830000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	394837000
	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	230000
	Total non-current financial liabilities	395067000
	Provisions, non-current	30625000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	4806000
	Total non-current liabilities	430498000
	Current liabilities
	Current financial liabilities
	Borrowings, current	75556000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	36091000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	576715000
	Total Trade payable	612806000
	Other current financial liabilities	356941000
	Total current financial liabilities	1045303000
	Other current liabilities	49656000
	Provisions, current	742000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	1095701000
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	1526199000
	Total equity and liabilites	3802029000
	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	Items that will not be reclassified to Profit and Loss	-2291000	-12223000
	Total Amount of items that will not be reclassified to profit and loss	-2291000	-12223000
2	Income tax relating to items that will not be reclassified to profit or loss	0	-998000
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	-102000	-102000
5	Total Other comprehensive income	-2189000	-11123000

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			311391000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			14913000
	Adjustments for decrease (increase) in trade receivables, current			-292145000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			62812000
	Adjustments for decrease (increase) in other non-current assets			24898000
	Adjustments for other financial assets, non-current			34869000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-35039000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			20187000
	Adjustments for increase (decrease) in other non-current liabilities			-2177000
	Adjustments for depreciation and amortisation expense			167202000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-4199000
	Adjustments for provisions, non-current			-2549000
	Adjustments for other financial liabilities, current			24325000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			6087000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	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			3084000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			22268000
	Net cash flows from (used in) operations			333659000
	Dividends received			-4000
	Interest paid			-105004000
	Interest received			-3307000
	Income taxes paid (refund)			54938000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			380414000
	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			-70133000
	Purchase of property, plant and equipment			0
	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			4000
	Interest received			3307000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-66822000
	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			-158160000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			131796000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-7876000
	Net cash flows from (used in) financing activities			-297832000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			15760000
	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			15760000
	Cash and cash equivalents cash flow statement at beginning of period			28136000
	Cash and cash equivalents cash flow statement at end of period			43896000