Integrated Filing — IndAS

General information about company
Scrip Code	544161
NSE Symbol	DPABHUSHAN
MSEI Symbol	NOTLISTED
ISIN	INE266Y01019
Name of company	D. P. ABHUSHAN 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	12-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	GEMS and JEWELLERY
Start date and time of board meeting	16-May-2025   10:45:00
End date and time of board meeting	16-May-2025   11:30:00
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	2025-05-16
Indicate Company website link for updated RPT policy of the Company	https://www.dpjewellers.com/la-assets/dp/pdf/company_policy/POLICY-ON-RELATED-PARTY-TRANSACTION.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?	Yes
No. of times funds raised during the quarter	1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
There has been no default on Loans and Debt Securities is made by the Company during FY 2024-25.

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	7172366000	33107901000
	Other income	4045000	15552000
	Total income	7176411000	33123453000
2	Expenses
(a)	Cost of materials consumed	1614406000	7038003000
(b)	Purchases of stock-in-trade	5914245000	26006730000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-1024920000	-2595400000
(d)	Employee benefit expense	86552000	298376000
(e)	Finance costs	40316000	144392000
(f)	Depreciation, depletion and amortisation expense	37736000	91118000
(f)	Other Expenses
1	Other Expenses	162254000	630470000
	Total other expenses	162254000	630470000
	Total expenses	6830589000	31613689000
3	Total profit before exceptional items and tax	345822000	1509764000
4	Exceptional items	0	0
5	Total profit before tax	345822000	1509764000
6	Tax expense
7	Current tax	97573000	389740000
8	Deferred tax	-3279000	-6930000
9	Total tax expenses	94294000	382810000
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	251528000	1126954000
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	251528000	1126954000
17	Other comprehensive income net of taxes	62000	-2242000
18	Total Comprehensive Income for the period	251590000	1124712000
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	226604000	226604000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		3814746000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	10.96	50.04
	Diluted earnings (loss) per share from continuing operations	10.92	49.98
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	10.96	50.04
	Diluted earnings (loss) per share from continuing and discontinued operations	10.92	49.98
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
27	Disclosure of notes on financial results		Notes on Financial Results n1tThe above audited standalone financial results for the quarter and year ended March 31 2025 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors in their respective meetings held on May 16 2025. The statutory auditors have carried audit of above result. n2tFigures of the quarter ended March 31 2025 and March 31 2024 are the balancing figures between audited figures in respect of the full financial year and year to date figures up to the third quarter of the relevant financial year. The figures up to the end of third quarter had only been reviewed and not subject to audit. n3tThe audited standalone financial results are prepared in accordance with the Indian Accounting Standards 34 Interim Financial Reporting as prescribed under Section 133 of the Companies Act, 2013, read with Rule 3 of the Companies Indian Accounting Standards Rules 2015 and Companies Indian Accounting Standards Amendment Rules 2016. n4tAs per Indian Accounting Standard 108 on Operating Segment Ind AS 108 the company has only one reportable segment ie Gems and Jewellery which includes Wholesale and Retail Trade and Manufacturing of Jewellery and Ornaments. n5tStandalone Statement of Assets and Liabilities as on March 31 2025 and Cash Flow Statement for the financial year ended on March 31 2025 are attached herewith. n6tThe Company presents Standalone Financial Results since the Company does not have any Subsidiary or Associate Companies or Joint venture as on March 31 2025. n7tThe figures for the corresponding previous period have been restated regrouped wherever necessary to make them comparable. n

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	480126000
	Capital work-in-progress	109401000
	Investment property
	Goodwill	0
	Other intangible assets	2998000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	181135000
	Total non-current financial assets	181135000
	Deferred tax assets (net)
	Other non-current assets	18664000
	Total non-current assets	792324000
2	Current assets
	Inventories	7220990000
	Current financial asset
	Current investments	0
	Trade receivables, current	21799000
	Cash and cash equivalents	229030000
	Bank balance other than cash and cash equivalents	0
	Loans, current	0
	Other current financial assets	12909000
	Total current financial assets	263738000
	Current tax assets (net)
	Other current assets	95947000
	Total current assets	7580675000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	8372999000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	226604000
	Other equity	3814746000
	Total equity attributable to owners of parent	4041350000
	Non controlling interest
	Total equity	4041350000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	39467000
	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	153764000
	Total non-current financial liabilities	193231000
	Provisions, non-current	16700000
	Deferred tax liabilities (net)	1035000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	210966000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1610211000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	897403000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	869664000
	Total Trade payable	1767067000
	Other current financial liabilities	62429000
	Total current financial liabilities	3439707000
	Other current liabilities	636732000
	Provisions, current	12228000
	Current tax liabilities (Net)	32016000
	Deferred government grants, Current
	Total current liabilities	4120683000
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	4331649000
	Total equity and liabilites	8372999000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	1 Other non current financial assets includes Right to Use Assets of Rs 1683.48 Lakh and Other noncurrent assets of Rs 186.64 Lakh. n2 Other non-current financial liabilities includes Non-Current Lease liabilities of Rs 1537.64 Lakh. n3 Other current financial liabilities includes Current Lease liabilities of Rs 356.95 Lakh and Other financial liabilities of Rs 267.34 Lakh.

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	Items that will not be reclassifled to proflt or loss	83000	-2996000
	Total Amount of items that will not be reclassified to profit and loss	83000	-2996000
2	Income tax relating to items that will not be reclassified to profit or loss	21000	-754000
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	62000	-2242000

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			1509764000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			144392000
	Adjustments for decrease (increase) in inventories			-2675494000
	Adjustments for decrease (increase) in trade receivables, current			-16043000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-73281000
	Adjustments for decrease (increase) in other non-current assets			-517000
	Adjustments for other financial assets, non-current			-8240000
	Adjustments for other financial assets, current			-7070000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1045153000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			158421000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			91118000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			1100000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			6161000
	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			1177000
	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)			-1385000
	Other adjustments for non-cash items			2357000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1334505000
	Net cash flows from (used in) operations			175259000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			364511000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-189252000
	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			146795000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			1036000
	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			16326000
	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			372000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-105070000
	Net cash flows from (used in) investing activities	-268855000
	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			479384000
	Proceeds from issuing other equity instruments			49748000
	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			88898000
	Repayments of borrowings			43315000
	Payments of lease liabilities			0
	Dividends paid			605000
	Interest paid			144392000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-34674000
	Net cash flows from (used in) financing activities			395044000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-63063000
	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			-63063000
	Cash and cash equivalents cash flow statement at beginning of period			292093000
	Cash and cash equivalents cash flow statement at end of period			229030000

Signatory Details
Name of signatory	Santosh Kataria
Designation of person	Managing Director
Place	Ratlam
Date	16-May-2025