Integrated Filing — IndAS

General information about company
Scrip Code	500117
NSE Symbol	DCW
MSEI Symbol	NOTLISTED
ISIN	INE500A01029
Name of company	DCW 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	12-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	07-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
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	12-May-2025   12:00:00
End date and time of board meeting	12-May-2025   14:40:00
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	2025-02-13
Indicate Company website link for updated RPT policy of the Company	https://dcwltd.com/wp-content/uploads/2023/02/RPT-Policy.pdf
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
Not Applicable

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	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	5379073000	20003433000
	Other income	59031000	230864000
	Total income	5438104000	20234297000
2	Expenses
(a)	Cost of materials consumed	2641883000	11086899000
(b)	Purchases of stock-in-trade	2447000	182065000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	556807000	-390091000
(d)	Employee benefit expense	313104000	1611218000
(e)	Finance costs	157664000	672433000
(f)	Depreciation, depletion and amortisation expense	252434000	999271000
(f)	Other Expenses
1	Power and Fuel	656482000	3125282000
2	Other expenses	649798000	2453590000
	Total other expenses	1306280000	5578872000
	Total expenses	5230619000	19740667000
3	Total profit before exceptional items and tax	207485000	493630000
4	Exceptional items	0	0
5	Total profit before tax	207485000	493630000
6	Tax expense
7	Current tax	36247000	86247000
8	Deferred tax	57447000	104542000
9	Total tax expenses	93694000	190789000
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	113791000	302841000
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	113791000	302841000
17	Other comprehensive income net of taxes	-5694000	-5694000
18	Total Comprehensive Income for the period	108097000	297147000
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	590310000	590310000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		9736605000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.39	1.03
	Diluted earnings (loss) per share from continuing operations	0.39	1.03
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	0.39	1.03
	Diluted earnings (loss) per share from continuing and discontinued operations	0.39	1.03
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	12703069000
	Capital work-in-progress	563415000
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	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	195436000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	174961000
	Total non-current financial assets	370397000
	Deferred tax assets (net)	0
	Other non-current assets	201583000
	Total non-current assets	13838464000
2	Current assets
	Inventories	4275830000
	Current financial asset
	Current investments	69880000
	Trade receivables, current	985191000
	Cash and cash equivalents	113082000
	Bank balance other than cash and cash equivalents	2037836000
	Loans, current	7776000
	Other current financial assets	0
	Total current financial assets	3213765000
	Current tax assets (net)	0
	Other current assets	451795000
	Total current assets	7941390000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	21779854000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	590310000
	Other equity	9736605000
	Total equity attributable to owners of parent	10326915000
	Non controlling interest
	Total equity	10326915000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2176486000
	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	206125000
	Total non-current financial liabilities	2382611000
	Provisions, non-current	165997000
	Deferred tax liabilities (net)	1484824000
	Deferred government grants, Non-current	0
	Other non-current liabilities	70238000
	Total non-current liabilities	4103670000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2081067000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	150761000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3692265000
	Total Trade payable	3843026000
	Other current financial liabilities	637190000
	Total current financial liabilities	6561283000
	Other current liabilities	686353000
	Provisions, current	101633000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	7349269000
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	11452939000
	Total equity and liabilites	21779854000
	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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Basic Chemicals	4107528000	14631124000
2	Speciality Chemicals	1249391000	5256731000
3	Others	22154000	115578000
	Total Segment Revenue	5379073000	20003433000
	Less: Inter segment revenue	0	0
	Revenue from operations	5379073000	20003433000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Basic Chemicals	10905000	-328085000
2	Speciality Chemicals	352588000	1462963000
3	Others	1656000	31185000
	Total Profit before tax	365149000	1166063000
	i. Finance cost	157664000	157664000
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	207485000	493630000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Basic Chemicals	10973168000	10973168000
2	Speciality Chemicals	7924207000	7924207000
3	Others	2788071000	2788071000
	Total Segment Asset	21685446000	21685446000
	Un-allocable Assets	0	0
	Net Segment Asset	21685446000	21685446000
4	Segment Liabilities
	Segment Liabilities
1	Basic Chemicals	4818366000	4818366000
2	Speciality Chemicals	679934000	679934000
3	Others	810054000	810054000
	Total Segment Liabilities	6308354000	6308354000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	6308354000	6308354000
	Disclosure of notes on segments	Textual Information(2)

Text Block

Textual Information(2)

Segment Reportingttttt nDuring the quarter and year ended 31st March 2025, the Company has changed the composition of its reportable segments as followsttttt nBasic Chemicals This Segment Includes revenue generated from caustic soda, soda ash, PVC and Illuminate products.ttttt nSpeciality Chemicals This Segment Includes revenue generated from SIOP and CPVC products.tttt nOthers This shall include any other business activities generating revenue for the Company.ttttt nIdentifications of Segmentstttt nThe Chief Operational Decision Maker CODM monitors the operating results of its business segment separately for the purpose of making decision about resource allocation and performance assessment. Segment performance is evaluated based on profit or loss and is measured consistently with profit or loss in the standalone financial statements, Operating segments have been identified on the basis of nature of products and other quantitative criteria specified in the Ind AS 108.ttttt nSegment revenue and results: ttttt nThe expenses and income which are not directly attributable to any business segment are shown as un-allocable expenditure & income.ttttt nSegment Assets and Liabilities:ttttt nSegment assets include all operating assets used by the operating segment and mainly consist of property, plant and equipment, trade receivables, inventory and other operating assets. Segment liabilities primarily include trade payable and other liabilities. ttttt nttttt nCommon assets and liabilities which cannot be allocated to any of the business segment are shown as un-allocable assets/ liabilities. The accounting principles used in the preparation of the financial results are consistently applied to record revenue and expenditure in individual segments. ttttt nttttt nConsequent to the change in the composition of reportable segments, the corresponding items of segment information for earlier periods have been restated.

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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss
3	Amount of items that will be reclassified to profit and loss
1	Acturial gain / (loss) on employee defined benefit fund	-8752000	-8752000
	Total Amount of items that will be reclassified to profit and loss	-8752000	-8752000
4	Income tax relating to items that will be reclassified to profit or loss	-3058000	-3058000
5	Total Other comprehensive income	-5694000	-5694000

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			493630000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			672433000
	Adjustments for decrease (increase) in inventories			-510454000
	Adjustments for decrease (increase) in trade receivables, current			161189000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-162097000
	Adjustments for decrease (increase) in other non-current assets			-75812000
	Adjustments for other financial assets, non-current			-41841000
	Adjustments for other financial assets, current			5595000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			476738000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			82068000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			999271000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			126012000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			8540000
	Adjustments for dividend income			0
	Adjustments for interest income			130493000
	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			-4005000
	Other adjustments to reconcile profit (loss)			-105669000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1501475000
	Net cash flows from (used in) operations			1995105000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			87572000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1907533000
	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			22757000
	Purchase of property, plant and equipment			764830000
	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			0
	Interest received			130493000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-510520000
	Net cash flows from (used in) investing activities	-1122100000
	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			832894000
	Repayments of borrowings			1284104000
	Payments of lease liabilities			15929000
	Dividends paid			0
	Interest paid			643222000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			330794000
	Net cash flows from (used in) financing activities			-779567000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			5866000
	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			5866000
	Cash and cash equivalents cash flow statement at beginning of period			107216000
	Cash and cash equivalents cash flow statement at end of period			113082000