Integrated Filing — IndAS

General information about company
Scrip Code	507717
NSE Symbol	DHANUKA
MSEI Symbol	NA
ISIN	INE435G01025
Name of company	Dhanuka Agritech 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	16-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	09-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	Single segment
Description of single segment	Agrochemical
Start date and time of board meeting	16-May-2025   11:00:00
End date and time of board meeting	16-May-2025   12:50:00
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	4420232000	20351518000
	Other income	111556000	361049000
	Total income	4531788000	20712567000
2	Expenses
(a)	Cost of materials consumed	2316496000	10317891000
(b)	Purchases of stock-in-trade	83296000	1666722000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	108847000	205942000
(d)	Employee benefit expense	402119000	1720688000
(e)	Finance costs	17918000	51115000
(f)	Depreciation, depletion and amortisation expense	174502000	554609000
(f)	Other Expenses
1	Other Expenses	411986000	2274193000
	Total other expenses	411986000	2274193000
	Total expenses	3515164000	16791160000
3	Total profit before exceptional items and tax	1016624000	3921407000
4	Exceptional items	0	0
5	Total profit before tax	1016624000	3921407000
6	Tax expense
7	Current tax	227410000	954653000
8	Deferred tax	34191000	-2850000
9	Total tax expenses	261601000	951803000
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	755023000	2969604000
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	755023000	2969604000
17	Other comprehensive income net of taxes	14103000	14103000
18	Total Comprehensive Income for the period	769126000	2983707000
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	90157000	90157000
	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	16.74	65.55
	Diluted earnings (loss) per share from continuing operations	16.74	65.55
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	16.74	65.55
	Diluted earnings (loss) per share from continuing and discontinued operations	16.74	65.55
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	3276738000
	Capital work-in-progress	85051000
	Investment property	151498000
	Goodwill	0
	Other intangible assets	1613321000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	1068157000
	Trade receivables, non-current
	Loans, non-current	1913000
	Other non-current financial assets	292573000
	Total non-current financial assets	1362643000
	Deferred tax assets (net)
	Other non-current assets	26281000
	Total non-current assets	6515532000
2	Current assets
	Inventories	3987406000
	Current financial asset
	Current investments	1235860000
	Trade receivables, current	4591456000
	Cash and cash equivalents	5700000
	Bank balance other than cash and cash equivalents	8089000
	Loans, current	139522000
	Other current financial assets	655527000
	Total current financial assets	6636154000
	Current tax assets (net)
	Other current assets	862044000
	Total current assets	11485604000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	18001136000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	90157000
	Other equity	13937054000
	Total equity attributable to owners of parent	14027211000
	Non controlling interest
	Total equity	14027211000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	425544000
	Total non-current financial liabilities	425544000
	Provisions, non-current	14265000
	Deferred tax liabilities (net)	48294000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	488103000
	Current liabilities
	Current financial liabilities
	Borrowings, current	421797000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	61204000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1339175000
	Total Trade payable	1400379000
	Other current financial liabilities	1247331000
	Total current financial liabilities	3069507000
	Other current liabilities	318703000
	Provisions, current	1800000
	Current tax liabilities (Net)	95812000
	Deferred government grants, Current
	Total current liabilities	3485822000
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	3973925000
	Total equity and liabilites	18001136000
	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)
	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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Items that will not be reclassified to profit and loss	18846000	18846000
	Total Amount of items that will not be reclassified to profit and loss	18846000	18846000
2	Income tax relating to items that will not be reclassified to profit or loss	4743000	4743000
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	14103000	14103000

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			3921407000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			51115000
	Adjustments for decrease (increase) in inventories			191488000
	Adjustments for decrease (increase) in trade receivables, current			-1139314000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-121008000
	Adjustments for decrease (increase) in other non-current assets			-38214000
	Adjustments for other financial assets, non-current			-66000
	Adjustments for other financial assets, current			90862000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-90174000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-34930000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			554609000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			652000
	Adjustments for provisions, non-current			15018000
	Adjustments for other financial liabilities, current			413444000
	Adjustments for other financial liabilities, non-current			610000
	Adjustments for unrealised foreign exchange losses gains			-4415000
	Adjustments for dividend income			0
	Adjustments for interest income			204440000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-12384000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-31083000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			10199000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-348031000
	Net cash flows from (used in) operations			3573376000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			946775000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2626601000
	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			48446000
	Purchase of property, plant and equipment			1939995000
	Proceeds from sales of investment property			0
	Purchase of investment property			-141131000
	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			221120000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			102135000
	Net cash flows from (used in) investing activities	-1427163000
	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			1241783000
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			49577000
	Dividends paid			273470000
	Interest paid			51115000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			417116000
	Net cash flows from (used in) financing activities			-1198829000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			609000
	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			609000
	Cash and cash equivalents cash flow statement at beginning of period			5091000
	Cash and cash equivalents cash flow statement at end of period			5700000