Integrated Filing — IndAS

General information about company
Scrip Code	540047
NSE Symbol	DBL
MSEI Symbol	DBL
ISIN	INE917M01012
Name of company	DILIP BUILDCON 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	08-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	01-May-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	08-May-2025   16:00:00
End date and time of board meeting	08-May-2025   18:58:00
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	30961040000	113167200000
	Other income	496557000	1364462000
	Total income	31457597000	114531662000
2	Expenses
(a)	Cost of materials consumed	23233419000	86277817000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-341188000	-683361000
(d)	Employee benefit expense	718674000	2300286000
(e)	Finance costs	3093053000	12487733000
(f)	Depreciation, depletion and amortisation expense	870314000	3461842000
(f)	Other Expenses
1	Other Expenses	740833000	3765101000
	Total other expenses	740833000	3765101000
	Total expenses	28315105000	107609418000
3	Total profit before exceptional items and tax	3142492000	6922244000
4	Exceptional items	359832000	2888759000
5	Total profit before tax	3502324000	9811003000
6	Tax expense
7	Current tax	294867000	1906387000
8	Deferred tax	441220000	-494594000
9	Total tax expenses	736087000	1411793000
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	2766237000	8399210000
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	2766237000	8399210000
17	Other comprehensive income net of taxes	-32136000	23900000
18	Total Comprehensive Income for the period	2734101000	8423110000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1708320000	6408264000
	Total profit or loss, attributable to non-controlling interests	1057917000	1057917000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1666523000	6396416000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	1067578000	2026694000
21	Details of equity share capital
	Paid-up equity share capital	1462150000	1462150000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		49180089000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	18.92	57.44
	Diluted earnings (loss) per share from continuing operations	17.03	51.71
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	18.92	57.44
	Diluted earnings (loss) per share from continuing and discontinued operations	17.03	51.71
24	Debt equity ratio	0.0181	0.0181
25	Debt service coverage ratio	0.0159	0.013
26	Interest service coverage ratio	0.023	0.0183
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	13914126000
	Capital work-in-progress	36893123000
	Investment property
	Goodwill	59309000
	Other intangible assets	296730000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	8319596000
	Trade receivables, non-current	30062132000
	Loans, non-current	0
	Other non-current financial assets	3479991000
	Total non-current financial assets	41861719000
	Deferred tax assets (net)	540785000
	Other non-current assets	5482434000
	Total non-current assets	99048226000
2	Current assets
	Inventories	34855979000
	Current financial asset
	Current investments	0
	Trade receivables, current	14122994000
	Cash and cash equivalents	4626586000
	Bank balance other than cash and cash equivalents	6956845000
	Loans, current	616996000
	Other current financial assets	12421436000
	Total current financial assets	38744857000
	Current tax assets (net)	1361379000
	Other current assets	23083504000
	Total current assets	98045719000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	197093945000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1462150000
	Other equity	49180089000
	Total equity attributable to owners of parent	50642239000
	Non controlling interest	1906730000
	Total equity	52548969000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	69352095000
	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	385000
	Total non-current financial liabilities	69352480000
	Provisions, non-current	4431699000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	4382248000
	Total non-current liabilities	78166427000
	Current liabilities
	Current financial liabilities
	Borrowings, current	25901817000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	401169000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	27685110000
	Total Trade payable	28086279000
	Other current financial liabilities	3356126000
	Total current financial liabilities	57344222000
	Other current liabilities	7803027000
	Provisions, current	1231300000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	66378549000
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	144544976000
	Total equity and liabilites	197093945000
	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	EPC	25271453000	92818817000
2	Annuity Projects & Others	5689587000	20348383000
	Total Segment Revenue	30961040000	113167200000
	Less: Inter segment revenue
	Revenue from operations	30961040000	113167200000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	EPC	4573238000	13296877000
2	Annuity Projects & Others	1662307000	6113101000
	Total Profit before tax	6235545000	19409978000
	i. Finance cost	3093053000	3093053000
	ii. Other Unallocable Expenditure net off Unallocable income	-359832000	-359832000
	Profit before tax	3502324000	9811004000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	EPC	169921455000	169921455000
2	Annuity Projects & Others	56570568000	56570568000
	Total Segment Asset	226492023000	226492023000
	Un-allocable Assets	-29398079000	-29398079000
	Net Segment Asset	197093944000	197093944000
4	Segment Liabilities
	Segment Liabilities
1	EPC	115897860000	115897860000
2	Annuity Projects & Others	47675267000	47675267000
	Total Segment Liabilities	163573127000	163573127000
	Un-allocable Liabilities	-19028151000	-19028151000
	Net Segment Liabilities	144544976000	144544976000
	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 gains /( losses) on post-employment benefits	97495000	58389000
	Total Amount of items that will not be reclassified to profit and loss	97495000	58389000
2	Income tax relating to items that will not be reclassified to profit or loss	16728000	-26863000
3	Amount of items that will be reclassified to profit and loss
1	Remeasurement gain on revaluation of Investment	-102689000	-33800000
	Total Amount of items that will be reclassified to profit and loss	-102689000	-33800000
4	Income tax relating to items that will be reclassified to profit or loss	10214000	27552000
5	Total Other comprehensive income	-32136000	23900000

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			9811003000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			0
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-20383436000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			-6956845000
	Adjustments for increase (decrease) in trade payables, current			0
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-3258025000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			3461842000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			2291888000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	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			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			63595000
	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)			-2808022000
	Other adjustments for non-cash items			806840000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-26782163000
	Net cash flows from (used in) operations			-16971160000
	Dividends received			-201228000
	Interest paid			-12487733000
	Interest received			-1104869000
	Income taxes paid (refund)			-142679000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-5646845000
	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			31576658000
	Purchase of property, plant and equipment			42653439000
	Proceeds from sales of investment property			5690264000
	Purchase of investment property			3231285000
	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			201228000
	Interest received			1104871000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-7311703000
	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			22850398000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			146215000
	Interest paid			12487733000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			3875000
	Net cash flows from (used in) financing activities			10220325000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-2738223000
	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			-2738223000
	Cash and cash equivalents cash flow statement at beginning of period			7364809000
	Cash and cash equivalents cash flow statement at end of period			4626586000