Integrated Filing — IndAS

General information about company
Scrip Code	523367
NSE Symbol	DCMSHRIRAM
MSEI Symbol	NOTLISTED
ISIN	INE499A01024
Name of company	DCM SHRIRAM 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	29-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
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	05-May-2025   13:45:00
End date and time of board meeting	05-May-2025   18:40:00
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
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	2024-10-30
Indicate Company website link for updated RPT policy of the Company	https://www.dcmshriram.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
There is no defaulin payment of any loan for the period under review.

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-Oct-2024	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	29550100000	124419600000
	Other income	208400000	1423500000
	Total income	29758500000	125843100000
2	Expenses
(a)	Cost of materials consumed	17995200000	51733500000
(b)	Purchases of stock-in-trade	761500000	9898800000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-6023600000	-158300000
(d)	Employee benefit expense	2756300000	10437000000
(e)	Finance costs	419500000	1518100000
(f)	Depreciation, depletion and amortisation expense	1116200000	3997500000
(f)	Other Expenses
1	Excise Duty on sale of goods	1425600000	6639700000
2	Power and Fuel	4465900000	17052100000
3	other expenses	4215100000	16141800000
	Total other expenses	10106600000	39833600000
	Total expenses	27131700000	117260200000
3	Total profit before exceptional items and tax	2626800000	8582900000
4	Exceptional items	0	0
5	Total profit before tax	2626800000	8582900000
6	Tax expense
7	Current tax	457300000	1506600000
8	Deferred tax	422600000	1411000000
9	Total tax expenses	879900000	2917600000
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	1746900000	5665300000
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	1746900000	5665300000
17	Other comprehensive income net of taxes	-12500000	-55500000
18	Total Comprehensive Income for the period	1734400000	5609800000
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	313500000	313500000
	Face value of equity share capital	2	2
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	11.2	36.33
	Diluted earnings (loss) per share from continuing operations	11.2	36.33
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	11.2	36.33
	Diluted earnings (loss) per share from continuing and discontinued operations	11.2	36.33
24	Debt equity ratio	0.0021	0.0021
25	Debt service coverage ratio	0.0488	0.0528
26	Interest service coverage ratio	0.1687	0.1624
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	62956000000
	Capital work-in-progress	8032800000
	Investment property	3900000
	Goodwill	96600000
	Other intangible assets	0
	Intangible assets under development	287500000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	4482400000
	Trade receivables, non-current	0
	Loans, non-current	447100000
	Other non-current financial assets	933700000
	Total non-current financial assets	5863200000
	Deferred tax assets (net)	0
	Other non-current assets	676000000
	Total non-current assets	77916000000
2	Current assets
	Inventories	27341700000
	Current financial asset
	Current investments	0
	Trade receivables, current	8606700000
	Cash and cash equivalents	5541400000
	Bank balance other than cash and cash equivalents	3432400000
	Loans, current	92700000
	Other current financial assets	269700000
	Total current financial assets	17942900000
	Current tax assets (net)	527900000
	Other current assets	2834200000
	Total current assets	48646700000
3	Non-current assets classified as held for sale	202900000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	126765600000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	313500000
	Other equity	69894900000
	Total equity attributable to owners of parent	70208400000
	Non controlling interest
	Total equity	70208400000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	13902500000
	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	999300000
	Total non-current financial liabilities	14901800000
	Provisions, non-current	3154800000
	Deferred tax liabilities (net)	6557500000
	Deferred government grants, Non-current	0
	Other non-current liabilities	32200000
	Total non-current liabilities	24646300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	10111800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	714900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	10772800000
	Total Trade payable	11487700000
	Other current financial liabilities	3389600000
	Total current financial liabilities	24989100000
	Other current liabilities	6144100000
	Provisions, current	716300000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	31849500000
3	Liabilities directly associated with assets in disposal group classified as held for sale	61400000
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	56557200000
	Total equity and liabilites	126765600000
	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-Oct-2024	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	Chloro-Vinyl	9736900000	34106900000
2	Sugar	11628500000	45087000000
3	Shriram Farm Solutions	828600000	14336300000
4	Bioseed	802100000	5182200000
5	Fertiliser	3628800000	14612000000
6	Fenesta Building Systems	2177500000	8674800000
7	Others	867800000	3018900000
	Total Segment Revenue	29670200000	125018100000
	Less: Inter segment revenue	120100000	120100000
	Revenue from operations	29550100000	124419600000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Chloro-Vinyl	1236400000	3983700000
2	Sugar	2216000000	2968800000
3	Shriram Farm Solutions	-212000000	2754300000
4	Bioseed	-26000000	307400000
5	Fertiliser	64100000	735800000
6	Fenesta Building Systems	275200000	1248000000
7	Others	44500000	91100000
	Total Profit before tax	3598200000	12089100000
	i. Finance cost	419500000	419500000
	ii. Other Unallocable Expenditure net off Unallocable income	551900000	551900000
	Profit before tax	2626800000	8765100000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Chloro-Vinyl	50320900000	50320900000
2	Sugar	43978000000	43978000000
3	Shriram Farm Solutions	2580100000	2580100000
4	Bioseed	5810500000	5810500000
5	Fertiliser	4170000000	4170000000
6	Fenesta Building Systems	3937400000	3937400000
7	Others	792900000	792900000
	Total Segment Asset	111589800000	111589800000
	Un-allocable Assets	15175800000	15175800000
	Net Segment Asset	126765600000	126765600000
4	Segment Liabilities
	Segment Liabilities
1	Chloro-Vinyl	7092900000	7092900000
2	Sugar	5089900000	5089900000
3	Shriram Farm Solutions	2266200000	2266200000
4	Bioseed	2428700000	2428700000
5	Fertiliser	3006400000	3006400000
6	Fenesta Building Systems	3575000000	3575000000
7	Others	524800000	524800000
	Total Segment Liabilities	23983900000	23983900000
	Un-allocable Liabilities	32573300000	32573300000
	Net Segment Liabilities	56557200000	56557200000
	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-Oct-2024	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	Item that will not be reclassified to profit or loss	-15000000	-67600000
	Total Amount of items that will not be reclassified to profit and loss	-15000000	-67600000
2	Income tax relating to items that will not be reclassified to profit or loss	-5200000	-23600000
3	Amount of items that will be reclassified to profit and loss
1	Item that will be reclassified to profit or loss	-4100000	-17700000
	Total Amount of items that will be reclassified to profit and loss	-4100000	-17700000
4	Income tax relating to items that will be reclassified to profit or loss	-1400000	-6200000
5	Total Other comprehensive income	-12500000	-55500000

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			8582900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1518100000
	Adjustments for decrease (increase) in inventories			-1190400000
	Adjustments for decrease (increase) in trade receivables, current			-2751400000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			14500000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			23000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1550000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			271400000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			3997500000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			245900000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			284700000
	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			528100000
	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			-268200000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			65300000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			3232300000
	Net cash flows from (used in) operations			11815200000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			849700000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			10965500000
	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			231600000
	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			25000000
	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			123400000
	Purchase of property, plant and equipment			8350900000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			135000000
	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			489100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-141500000
	Net cash flows from (used in) investing activities	-8271500000
	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			4853600000
	Repayments of borrowings			1679300000
	Payments of lease liabilities			237900000
	Dividends paid			1278700000
	Interest paid			1647300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			10400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2704400000
	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			2704400000
	Cash and cash equivalents cash flow statement at beginning of period			2837000000
	Cash and cash equivalents cash flow statement at end of period			5541400000