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	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	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

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	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	30193200000	127413200000
	Other income	212800000	1421400000
	Total income	30406000000	128834600000
2	Expenses
(a)	Cost of materials consumed	18446400000	53604000000
(b)	Purchases of stock-in-trade	675000000	9428700000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-6051700000	-150200000
(d)	Employee benefit expense	2820400000	10700200000
(e)	Finance costs	425500000	1528200000
(f)	Depreciation, depletion and amortisation expense	1141700000	4101700000
(f)	Other Expenses
1	Excise Duty on sale of goods	1425600000	6639700000
2	Power and Fuel	4475700000	17091300000
3	other expenses	4349500000	16796900000
	Total other expenses	10250800000	40527900000
	Total expenses	27708100000	119740500000
3	Total profit before exceptional items and tax	2697900000	9094100000
4	Exceptional items	0	0
5	Total profit before tax	2697900000	9094100000
6	Tax expense
7	Current tax	474300000	1620700000
8	Deferred tax	434500000	1430700000
9	Total tax expenses	908800000	3051400000
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	1789100000	6042700000
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	1789100000	6042700000
17	Other comprehensive income net of taxes	-9800000	-55300000
18	Total Comprehensive Income for the period	1779300000	5987400000
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	11.47	38.75
	Diluted earnings (loss) per share from continuing operations	11.47	38.75
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	11.47	38.75
	Diluted earnings (loss) per share from continuing and discontinued operations	11.47	38.75
24	Debt equity ratio	0.002	0.002
25	Debt service coverage ratio	0.0501	0.0544
26	Interest service coverage ratio	0.1743	0.1714
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	64257700000
	Capital work-in-progress	8050600000
	Investment property	6900000
	Goodwill	811500000
	Other intangible assets	96800000
	Intangible assets under development	287500000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	558300000
	Trade receivables, non-current
	Loans, non-current	400800000
	Other non-current financial assets	938400000
	Total non-current financial assets	1897500000
	Deferred tax assets (net)	10900000
	Other non-current assets	766600000
	Total non-current assets	76186000000
2	Current assets
	Inventories	27994800000
	Current financial asset
	Current investments	0
	Trade receivables, current	9191600000
	Cash and cash equivalents	6198500000
	Bank balance other than cash and cash equivalents	3662300000
	Loans, current	93400000
	Other current financial assets	267200000
	Total current financial assets	19413000000
	Current tax assets (net)	471800000
	Other current assets	3052200000
	Total current assets	50931800000
3	Non-current assets classified as held for sale	204500000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	127322300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	313500000
	Other equity	69727800000
	Total equity attributable to owners of parent	70041300000
	Non controlling interest	0
	Total equity	70041300000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	13911500000
	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	1037400000
	Total non-current financial liabilities	14948900000
	Provisions, non-current	3229300000
	Deferred tax liabilities (net)	6639000000
	Deferred government grants, Non-current
	Other non-current liabilities	32200000
	Total non-current liabilities	24849400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	10170400000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	740300000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	11109100000
	Total Trade payable	11849400000
	Other current financial liabilities	3412900000
	Total current financial liabilities	25432700000
	Other current liabilities	6212200000
	Provisions, current	720900000
	Current tax liabilities (Net)	4400000
	Deferred government grants, Current	0
	Total current liabilities	32370200000
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	57281000000
	Total equity and liabilites	127322300000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Chloro-Vinyl	10113200000	35622500000
2	Sugar	11646300000	45257600000
3	Shriram Farm Solutions	856000000	14363700000
4	Bioseed	1029500000	6478600000
5	Fertiliser	3628800000	14612000000
6	Fenesta Building Systems	2184400000	8684600000
7	Others	867800000	3065100000
	Total Segment Revenue	30326000000	128084100000
	Less: Inter segment revenue	132800000	132800000
	Revenue from operations	30193200000	127413200000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Chloro-Vinyl	1259200000	4071100000
2	Sugar	2228300000	3036600000
3	Shriram Farm Solutions	-204900000	2790800000
4	Bioseed	200000	579800000
5	Fertiliser	62400000	729000000
6	Fenesta Building Systems	277300000	1249400000
7	Others	44900000	-44700000
	Total Profit before tax	3667400000	12412000000
	i. Finance cost	425500000	425500000
	ii. Other Unallocable Expenditure net off Unallocable income	544000000	544000000
	Profit before tax	2697900000	9094100000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Chloro-Vinyl	51476500000	51476500000
2	Sugar	44607100000	44607100000
3	Shriram Farm Solutions	2960700000	2960700000
4	Bioseed	8019500000	8019500000
5	Fertiliser	4169500000	4169500000
6	Fenesta Building Systems	3950700000	3950700000
7	Others	918600000	918600000
	Total Segment Asset	116102600000	116102600000
	Un-allocable Assets	11219700000	11219700000
	Net Segment Asset	127322300000	127322300000
4	Segment Liabilities
	Segment Liabilities
1	Chloro-Vinyl	7265300000	7265300000
2	Sugar	5106100000	5106100000
3	Shriram Farm Solutions	2320600000	2320600000
4	Bioseed	2730000000	2730000000
5	Fertiliser	3006400000	3006400000
6	Fenesta Building Systems	3585800000	3585800000
7	Others	524400000	524400000
	Total Segment Liabilities	24538600000	24538600000
	Un-allocable Liabilities	32732600000	32732600000
	Net Segment Liabilities	57271200000	57271200000
	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	Consolidated	Consolidated
	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	-16300000	-70100000
	Total Amount of items that will not be reclassified to profit and loss	-16300000	-70100000
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	-100000	-15000000
	Total Amount of items that will be reclassified to profit and loss	-100000	-15000000
4	Income tax relating to items that will be reclassified to profit or loss	-1400000	-6200000
5	Total Other comprehensive income	-9800000	-55300000

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			9094100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1528200000
	Adjustments for decrease (increase) in inventories			-1224300000
	Adjustments for decrease (increase) in trade receivables, current			-2771600000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			33200000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-23600000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1448200000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			291200000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			4101700000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			246400000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			293800000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			300000
	Adjustments for interest income			531800000
	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			-273700000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			38700000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			3156100000
	Net cash flows from (used in) operations			12250200000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			972000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			11278200000
	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			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			126100000
	Purchase of property, plant and equipment			8452700000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			135100000
	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			300000
	Interest received			472600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-484200000
	Net cash flows from (used in) investing activities	-8498000000
	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			4856700000
	Repayments of borrowings			1684400000
	Payments of lease liabilities			255300000
	Dividends paid			1278700000
	Interest paid			1652200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-13900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2766300000
	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			2766300000
	Cash and cash equivalents cash flow statement at beginning of period			3432200000
	Cash and cash equivalents cash flow statement at end of period			6198500000