Integrated Filing — IndAS

General information about company
Scrip Code	500096
NSE Symbol	DABUR
MSEI Symbol	NOTLISTED
ISIN	INE016A01026
Name of company	DABUR 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	07-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	28-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	Multi segment
Description of single segment
Start date and time of board meeting	07-May-2025   13:20:00
End date and time of board meeting	07-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	28301400000	125630900000
	Other income	1411500000	5501000000
	Total income	29712900000	131131900000
2	Expenses
(a)	Cost of materials consumed	13413200000	52636800000
(b)	Purchases of stock-in-trade	2602600000	13282800000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-925200000	-571000000
(d)	Employee benefit expense	2943600000	12912300000
(e)	Finance costs	392500000	1635000000
(f)	Depreciation, depletion and amortisation expense	1168700000	4456000000
(f)	Other Expenses
1	Advertisement and publicity	1764000000	8646400000
2	Others	4234500000	15560200000
	Total other expenses	5998500000	24206600000
	Total expenses	25593900000	108558500000
3	Total profit before exceptional items and tax	4119000000	22573400000
4	Exceptional items	0	0
5	Total profit before tax	4119000000	22573400000
6	Tax expense
7	Current tax	897900000	4990600000
8	Deferred tax	93900000	184100000
9	Total tax expenses	991800000	5174700000
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	3127200000	17398700000
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	100000	5500000
16	Total profit (loss) for period	3127300000	17404200000
17	Other comprehensive income net of taxes	374500000	890900000
18	Total Comprehensive Income for the period	3501800000	18295100000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	3201300000	17676300000
	Total profit or loss, attributable to non-controlling interests	-74000000	-74000000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	3575800000	18567200000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-74000000	-272100000
21	Details of equity share capital
	Paid-up equity share capital	1772300000	1772300000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		105385300000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.81	9.97
	Diluted earnings (loss) per share from continuing operations	1.8	9.95
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	1.81	9.97
	Diluted earnings (loss) per share from continuing and discontinued operations	1.8	9.95
24	Debt equity ratio	0.0009	0.0009
25	Debt service coverage ratio	0.1029	0.1349
26	Interest service coverage ratio	0.1447	0.1753
27	Disclosure of notes on financial results		1. The audited consolidated financial results for the quarter and year ended 31 March 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 07 May 2025. The statutory auditors have expressed an unmodified opinion in the audit report on these consolidated financial results. n n2. Final dividend of Rs. 5.25 per share (525% on par value of Rs. 1 each) for the financial year 2024-25 aggregating Rs. 930.47 crores has been proposed by the Board of Directors. n n3. During the quarter, 3,229 equity shares of face value of Rs. 1 each have been allotted to the eligible employees on account of exercise of stock options pursuant to the Dabur Employee Stock Option Scheme, 2000. n n4. The figures of the previous periods/year have been re-grouped/re-classified to render them comparable with the figures of the current period. n n5. Figures for the quarters ended 31 March 2025 and 31 March 2024 are the balancing figures between audited figures for the full financial year and the reviewed year to date figures upto the third quarter of the respective financial years. n n6. Dabur UK Trading Ltd. has joined the business combination as a step down wholly owned subsidiary of Dabur India Ltd., the parent company, subsequent to the quarter ended on 31.03.2025. This new entrant is incorporated in UK as a direct wholly owned subsidiary of Dabur International FZE, which is another step-down wholly owned subsidiary of the parent company. n 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	27998800000
	Capital work-in-progress	1664100000
	Investment property	435000000
	Goodwill	4050900000
	Other intangible assets	7412200000
	Intangible assets under development	25800000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	78800000
	Non-current financial assets
	Non-current investments	53724300000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	213900000
	Total non-current financial assets	53938200000
	Deferred tax assets (net)	25300000
	Other non-current assets	1369100000
	Total non-current assets	96998200000
2	Current assets
	Inventories	23001100000
	Current financial asset
	Current investments	20875500000
	Trade receivables, current	8885000000
	Cash and cash equivalents	1842700000
	Bank balance other than cash and cash equivalents	3937400000
	Loans, current	0
	Other current financial assets	440200000
	Total current financial assets	35980800000
	Current tax assets (net)	25600000
	Other current assets	6317100000
	Total current assets	65324600000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	162322800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1772300000
	Other equity	106234600000
	Total equity attributable to owners of parent	108006900000
	Non controlling interest	4095700000
	Total equity	112102600000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	3040300000
	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	1838300000
	Total non-current financial liabilities	4878600000
	Provisions, non-current	714500000
	Deferred tax liabilities (net)	1442700000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	7035800000
	Current liabilities
	Current financial liabilities
	Borrowings, current	4260900000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1324900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	26928500000
	Total Trade payable	28253400000
	Other current financial liabilities	4054300000
	Total current financial liabilities	36568600000
	Other current liabilities	1341500000
	Provisions, current	2605300000
	Current tax liabilities (Net)	2669000000
	Deferred government grants, Current	0
	Total current liabilities	43184400000
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	50220200000
	Total equity and liabilites	162322800000
	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	CONSUMER CARE BUSINESS	22549800000	101601000000
2	FOOD BUSINESS	5004800000	21006100000
3	RETAIL BUSINESS	245600000	1154700000
4	OTHER SEGMENTS	398100000	1502900000
5	UNALLOCATED OTHER OPERATING REVENUE	103100000	366200000
	Total Segment Revenue	28301400000	125630900000
	Less: Inter segment revenue	0	0
	Revenue from operations	28301400000	125630900000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	CONSUMER CARE BUSINESS	4192400000	22710800000
2	FOOD BUSINESS	600700000	2676400000
3	RETAIL BUSINESS	2400000	-7900000
4	OTHER SEGMENTS	38100000	168500000
5	UNALLOCATED OTHER OPERATING REVENUE	0	0
	Total Profit before tax	4833600000	25547800000
	i. Finance cost	392500000	392500000
	ii. Other Unallocable Expenditure net off Unallocable income	322000000	322000000
	Profit before tax	4119100000	22578900000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	CONSUMER CARE BUSINESS	57070500000	57070500000
2	FOOD BUSINESS	17927100000	17927100000
3	RETAIL BUSINESS	1054300000	1054300000
4	OTHER SEGMENTS	686300000	686300000
5	UNALLOCATED OTHER OPERATING REVENUE	85584600000	85584600000
	Total Segment Asset	162322800000	162322800000
	Un-allocable Assets	0	0
	Net Segment Asset	162322800000	162322800000
4	Segment Liabilities
	Segment Liabilities
1	CONSUMER CARE BUSINESS	21587200000	21587200000
2	FOOD BUSINESS	7866400000	7866400000
3	RETAIL BUSINESS	1375800000	1375800000
4	OTHER SEGMENTS	316600000	316600000
5	UNALLOCATED OTHER OPERATING REVENUE	19074200000	19074200000
	Total Segment Liabilities	50220200000	50220200000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	50220200000	50220200000
	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 OR LOSS	81700000	47500000
	Total Amount of items that will not be reclassified to profit and loss	81700000	47500000
2	Income tax relating to items that will not be reclassified to profit or loss	28500000	16500000
3	Amount of items that will be reclassified to profit and loss
1	ITEMS THAT WILL BE RECLASSIFIED TO PROFIT OR LOSS	384400000	1050900000
	Total Amount of items that will be reclassified to profit and loss	384400000	1050900000
4	Income tax relating to items that will be reclassified to profit or loss	63100000	191000000
5	Total Other comprehensive income	374500000	890900000

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			22573400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1635100000
	Adjustments for decrease (increase) in inventories			-3531400000
	Adjustments for decrease (increase) in trade receivables, current			122200000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-2088600000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			14600000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			4071800000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			324300000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			4456000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			38100000
	Adjustments for provisions, current			136400000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			977400000
	Adjustments for unrealised foreign exchange losses gains			26900000
	Adjustments for dividend income			0
	Adjustments for interest income			4081600000
	Adjustments for share-based payments			135000000
	Adjustments for fair value losses (gains)			-281500000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-779500000
	Other adjustments to reconcile profit (loss)			-66700000
	Other adjustments for non-cash items			231000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1339500000
	Net cash flows from (used in) operations			23912900000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			4045400000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			19867500000
	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			304300000
	Purchase of property, plant and equipment			5695400000
	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			58791200000
	Purchase of other long-term assets			61884000000
	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			3992800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-4491100000
	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			300000
	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			6381800000
	Repayments of borrowings			8550100000
	Payments of lease liabilities			489900000
	Dividends paid			9747800000
	Interest paid			1647700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-14053400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1323000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			8500000
	Net increase (decrease) in cash and cash equivalents			1331500000
	Cash and cash equivalents cash flow statement at beginning of period			-211800000
	Cash and cash equivalents cash flow statement at end of period			1119700000