Integrated Filing — IndAS

General information about company
Scrip Code	500097
NSE Symbol	DALMIASUG
MSEI Symbol	NOTLISTED
ISIN	INE495A01022
Name of company	DALMIA BHARAT SUGAR AND INDUSTRIES 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	13-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	30-Apr-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	13-May-2025   15:30:00
End date and time of board meeting	13-May-2025   18:00:00
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	2025-02-11
Indicate Company website link for updated RPT policy of the Company	dalmiasugar.com/wp-content/uploads/2025/02/Policy-on-Related-Party-Transactions
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?	Yes

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	10178700000	37457800000
	Other income	204100000	747100000
	Total income	10382800000	38204900000
2	Expenses
(a)	Cost of materials consumed	13006600000	26995000000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-6281100000	293700000
(d)	Employee benefit expense	603400000	2242600000
(e)	Finance costs	162100000	630700000
(f)	Depreciation, depletion and amortisation expense	377100000	1308400000
(f)	Other Expenses
1	Other expenses	905300000	3237400000
	Total other expenses	905300000	3237400000
	Total expenses	8773400000	34707800000
3	Total profit before exceptional items and tax	1609400000	3497100000
4	Exceptional items	0	0
5	Total profit before tax	1609400000	3497100000
6	Tax expense
7	Current tax	-464700000	-5500000
8	Deferred tax	10900000	-364900000
9	Total tax expenses	-453800000	-370400000
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	2063200000	3867500000
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	2063200000	3867500000
17	Other comprehensive income net of taxes	157500000	-378500000
18	Total Comprehensive Income for the period	2220700000	3489000000
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	161900000	161900000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		32183200000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	25.49	47.78
	Diluted earnings (loss) per share from continuing operations	25.49	47.78
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	25.49	47.78
	Diluted earnings (loss) per share from continuing and discontinued operations	25.49	47.78
24	Debt equity ratio	0.18	0.18
25	Debt service coverage ratio	6.75	4.6
26	Interest service coverage ratio	13.26	8.62
27	Disclosure of notes on financial results		Notestttttt n1tThe financial results are approved by the Board of Directors at their meeting held on May 13 2025 after being reviewed and recommended by the audit committee The statutory auditors have carried audit of these financial results ttttt n2tThe financial results of the company have been prepared in accordance with Indian Accounting Standards as prescribed under section 133 of Companies Act 2013 read with companies Indian Accounting Standard Rules 2015 and relevent amendment rules there afterttttt n3tThe financial results for the quarter and year ended March 31 2025 have been prepared in accordance with the recognition and measurement principles laid down in Ind AS34 Interim Financial reporting ttttt n4tThe Board of Directors in its meeting held on May 13 2025 has recommended a final dividend Rs 1.50 per equity share face value Rs 2 per share for the financial year ended March 31 2025 subject to approval of shareholders in ensuing annual general meetingttttt n5tAs per National Company Law Tribunal Chennai order dated 25th April 2025 Baghauli Sugar And Distillery limited 100 percent Subsidiary of the company gets merged with Dalmia Bharat Sugar And Industries Limited with effect from 1st April 2024 ie the appointed date as per the scheme The same is considered as adjusting event as per Ind AS 10 and accordingly financials for the year ended 31st March 2025 have been given effect to the above schemettttt n6tThe figures for the quarter ending March 31 2025 are the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures upto the third quarter of the financial yearttttt n7tDue to seasonal nature of the industry the financial results for any quarter may not be true and appropriate reflection of the annual profitability of the companyttttt n8tSegment Revenue Results Assets and Liabilities represent amounts identifiable to each of the segments Unallocable assets include corporate investments income tax assets fixed deposit and unallocable liabilities include deferred tax liability and income tax provisionsttttt n9tPrevious periods figures have been regroupedreclassified wherever considered necessary to make them comparable with the figures of the current reporting periodsttttt n10tThe financial results of the company are also available on stock exchange websites wwwnseindiacom wwwbseindiacom and on the company website wwwdalmiasugarcomttttt n

Remarks
Debt equity ratio
Debt service coverage ratio	Q4- Company has higher profits as compared to its debt obligations n nFY 2024-25- Company has higher profits as compared to its debt obligations
Interest service coverage ratio	Q4-the company is generating sufficient earnings to meet its interest obligations n nFY 24-the company is generating sufficient earnings to meet its interest obligations

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	17839500000
	Capital work-in-progress	1881300000
	Investment property	0
	Goodwill	186800000
	Other intangible assets	12400000
	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	5827900000
	Trade receivables, non-current	6200000
	Loans, non-current	700000
	Other non-current financial assets	52500000
	Total non-current financial assets	5887300000
	Deferred tax assets (net)	0
	Other non-current assets	545400000
	Total non-current assets	26352700000
2	Current assets
	Inventories	16567700000
	Current financial asset
	Current investments	0
	Trade receivables, current	1320300000
	Cash and cash equivalents	3333400000
	Bank balance other than cash and cash equivalents	240200000
	Loans, current	8200000
	Other current financial assets	392500000
	Total current financial assets	5294600000
	Current tax assets (net)	0
	Other current assets	419500000
	Total current assets	22281800000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	48634500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	161900000
	Other equity	32183200000
	Total equity attributable to owners of parent	32345100000
	Non controlling interest
	Total equity	32345100000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	5137100000
	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
	Total non-current financial liabilities	5137100000
	Provisions, non-current	426400000
	Deferred tax liabilities (net)	2108600000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	7672100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	5303700000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	7800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1986400000
	Total Trade payable	1994200000
	Other current financial liabilities	803700000
	Total current financial liabilities	8101600000
	Other current liabilities	465200000
	Provisions, current	50500000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	8617300000
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	16289400000
	Total equity and liabilites	48634500000
	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	Sugar	8783400000	30382900000
2	Distillery	3449200000	12017300000
3	Others	39000000	268400000
	Total Segment Revenue	12271600000	42668600000
	Less: Inter segment revenue	2092900000	2092900000
	Revenue from operations	10178700000	37457800000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Sugar	1523100000	3367000000
2	Distillery	212700000	695300000
3	Others	35700000	65500000
	Total Profit before tax	1771500000	4127800000
	i. Finance cost	162100000	162100000
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	1609400000	3497100000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Sugar	27959700000	27959700000
2	Distillery	8926700000	8926700000
3	Others	5255400000	5255400000
	Total Segment Asset	42141800000	42141800000
	Un-allocable Assets	6492700000	6492700000
	Net Segment Asset	48634500000	48634500000
4	Segment Liabilities
	Segment Liabilities
1	Sugar	10741800000	10741800000
2	Distillery	3710000000	3710000000
3	Others	232000000	232000000
	Total Segment Liabilities	14683800000	14683800000
	Un-allocable Liabilities	1605600000	1605600000
	Net Segment Liabilities	16289400000	16289400000
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Fair Valuation of equity instruments	169600000	-392500000
2	Retiral benefits	14900000	7400000
	Total Amount of items that will not be reclassified to profit and loss	184500000	-385100000
2	Income tax relating to items that will not be reclassified to profit or loss	28000000	-5600000
3	Amount of items that will be reclassified to profit and loss
1	Fair value changes on derivatives designated as cash flow hedge	1300000	1300000
	Total Amount of items that will be reclassified to profit and loss	1300000	1300000
4	Income tax relating to items that will be reclassified to profit or loss	300000	300000
5	Total Other comprehensive income	157500000	-378500000

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			3497100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			630700000
	Adjustments for decrease (increase) in inventories			1162500000
	Adjustments for decrease (increase) in trade receivables, current			0
	Adjustments for decrease (increase) in trade receivables, non-current			247700000
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-200000000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-1884700000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1308400000
	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			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			28800000
	Adjustments for interest income			220100000
	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			0
	Other adjustments to reconcile profit (loss)			0
	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)			1015700000
	Net cash flows from (used in) operations			4512800000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			8300000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4504500000
	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			0
	Purchase of property, plant and equipment			1417600000
	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			87700000
	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			28800000
	Interest received			220100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-1081000000
	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			1898800000
	Repayments of borrowings			5759700000
	Payments of lease liabilities			0
	Dividends paid			465400000
	Interest paid			470200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-4796500000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1373000000
	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			-1373000000
	Cash and cash equivalents cash flow statement at beginning of period			4706400000
	Cash and cash equivalents cash flow statement at end of period			3333400000