Integrated Filing — IndAS

General information about company
Scrip Code	541403
NSE Symbol	DOLLAR
MSEI Symbol	NOTLISTED
ISIN	INE325C01035
Name of company	DOLLAR 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	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-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	Single segment
Description of single segment	Garment & Hosiery and related service
Start date and time of board meeting	14-May-2025   15:00:00
End date and time of board meeting	14-May-2025   18:30:00
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	2025-02-12
Indicate Company website link for updated RPT policy of the Company	www.dollarglobal.in
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	5365707000	16821859000
	Other income	17997000	54005000
	Total income	5383704000	16875864000
2	Expenses
(a)	Cost of materials consumed	2106295000	8137878000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	687058000	-308853000
(d)	Employee benefit expense	258309000	1005018000
(e)	Finance costs	63403000	258587000
(f)	Depreciation, depletion and amortisation expense	106715000	375146000
(f)	Other Expenses
1	Sub-contract expenses	990861000	3452693000
2	Other expenses	788400000	2779912000
	Total other expenses	1779261000	6232605000
	Total expenses	5001041000	15700381000
3	Total profit before exceptional items and tax	382663000	1175483000
4	Exceptional items	31886000	31886000
5	Total profit before tax	414549000	1207369000
6	Tax expense
7	Current tax	101337000	310865000
8	Deferred tax	4219000	-6811000
9	Total tax expenses	105556000	304054000
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	308993000	903315000
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	308993000	903315000
17	Other comprehensive income net of taxes	5434000	8042000
18	Total Comprehensive Income for the period	314427000	911357000
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	113432000	113432000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		8535022000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.45	15.93
	Diluted earnings (loss) per share from continuing operations	5.45	15.93
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	5.45	15.93
	Diluted earnings (loss) per share from continuing and discontinued operations	5.45	15.93
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1 The above Audited Standalone Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 14 2025 The Statutory Auditors have conducted audit of the above standalone financial results n n2 The Standalone Financial Results have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards Ind AS prescribed under section 133 of the Companies Act 2013 read with relevant rules thereunder and in terms of Regulations 33 of the SEBI Listing Obligations and Disclosure Requirements Regulation 2015 the Regulation as amended n n3As the Companys business activity falls within a single significant primary business segment ie Garment and Hosiery and related service no separate segment information is disclosed These in the context of Ind AS 108 on Operating Segments Reporting are considered to constitute one segment and hence the Company has not made any additional segment disclosures n n4The Exceptional Items for the year ended 31 March 2025 represents Rs318 86 lakhs towards reversal of impairment on investment in Joint Venture due to change in fair value of investment as determined by an independent registered valuer using discounted free cash flow method under Income approach n n5Figures for the three months ended March 31 2025 and March 31 2024 are the balancing figures between audited figures in respect of full financial year and the published year to date figures up to the third quarter of the respective financial years which has been subjected to limited review by Statutory Auditors n n6The board of Directors of the Company has recommended a dividend 150 Rs 3 per equity share on the face value Rs 2 each fully paid up

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	2582397000
	Capital work-in-progress	6313000
	Investment property	0
	Goodwill	0
	Other intangible assets	153775000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	182950000
	Non-current financial assets
	Non-current investments	1000000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	27764000
	Total non-current financial assets	28764000
	Deferred tax assets (net)	15889000
	Other non-current assets	134600000
	Total non-current assets	3104688000
2	Current assets
	Inventories	5112633000
	Current financial asset
	Current investments	0
	Trade receivables, current	5392164000
	Cash and cash equivalents	3302000
	Bank balance other than cash and cash equivalents	731000
	Loans, current	0
	Other current financial assets	9218000
	Total current financial assets	5405415000
	Current tax assets (net)	0
	Other current assets	760496000
	Total current assets	11278544000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	14383232000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	113432000
	Other equity	8535022000
	Total equity attributable to owners of parent	8648454000
	Non controlling interest
	Total equity	8648454000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	308327000
	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	100682000
	Total non-current financial liabilities	409009000
	Provisions, non-current	106524000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	515533000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2660009000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	47986000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1986481000
	Total Trade payable	2034467000
	Other current financial liabilities	432148000
	Total current financial liabilities	5126624000
	Other current liabilities	67263000
	Provisions, current	1058000
	Current tax liabilities (Net)	24300000
	Deferred government grants, Current
	Total current liabilities	5219245000
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	5734778000
	Total equity and liabilites	14383232000
	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)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	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	Re-measurement gain/ (losses) on defined benefit plans	7262000	10747000
	Total Amount of items that will not be reclassified to profit and loss	7262000	10747000
2	Income tax relating to items that will not be reclassified to profit or loss	1828000	2705000
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	5434000	8042000

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			1207369000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			237851000
	Adjustments for decrease (increase) in inventories			-440755000
	Adjustments for decrease (increase) in trade receivables, current			-592202000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			32557000
	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			0
	Adjustments for increase (decrease) in trade payables, current			258664000
	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			375146000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			28313000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			20808000
	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			8738000
	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)			-88356000
	Net cash flows from (used in) operations			1119013000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			216725000
	Other inflows (outflows) of cash			-38040000
	Net cash flows from (used in) operating activities			864248000
	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			18779000
	Purchase of property, plant and equipment			562604000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			258000
	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			8738000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-942000
	Net cash flows from (used in) investing activities	-536287000
	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			172970000
	Repayments of borrowings			60104000
	Payments of lease liabilities			36718000
	Dividends paid			170148000
	Interest paid			231878000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-325878000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2083000
	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			2083000
	Cash and cash equivalents cash flow statement at beginning of period			1219000
	Cash and cash equivalents cash flow statement at end of period			3302000