Integrated Filing — IndAS

General information about company
Scrip Code	500119
NSE Symbol	DHAMPURSUG
MSEI Symbol	NOTLISTED
ISIN	INE041A01016
Name of company	DHAMPUR SUGAR MILLS 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	08-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	Multi segment
Description of single segment
Start date and time of board meeting	16-May-2025   15:00:00
End date and time of board meeting	16-May-2025   16:40:00
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

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	8103000000	26563800000
	Other income	13900000	177700000
	Total income	8116900000	26741500000
2	Expenses
(a)	Cost of materials consumed	7527000000	15130200000
(b)	Purchases of stock-in-trade	68000000	168900000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-3242800000	-77100000
(d)	Employee benefit expense	209500000	803500000
(e)	Finance costs	119400000	502800000
(f)	Depreciation, depletion and amortisation expense	193100000	619200000
(f)	Other Expenses
1	Excise duty on sales	1911500000	6998600000
2	Other Expenses	618900000	1844300000
	Total other expenses	2530400000	8842900000
	Total expenses	7404600000	25990400000
3	Total profit before exceptional items and tax	712300000	751100000
4	Exceptional items	0	0
5	Total profit before tax	712300000	751100000
6	Tax expense
7	Current tax	124800000	129300000
8	Deferred tax	97000000	97600000
9	Total tax expenses	221800000	226900000
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	490500000	524200000
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	490500000	524200000
17	Other comprehensive income net of taxes	-2200000	1300000
18	Total Comprehensive Income for the period	488300000	525500000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	490100000	522100000
	Total profit or loss, attributable to non-controlling interests	400000	400000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	487900000	523400000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	400000	2100000
21	Details of equity share capital
	Paid-up equity share capital	653800000	653800000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		10870800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.49	7.98
	Diluted earnings (loss) per share from continuing operations	7.49	7.98
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	7.49	7.98
	Diluted earnings (loss) per share from continuing and discontinued operations	7.49	7.98
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. These results have been prepared in accordance with the Indian Accounting Standard (referred to as Ind AS) 34 Interim Financial Reporting prescribed under Section 133 of the Companies Act 2013 read with Companies (Indian Accounting Standards) Rules as amended from time to time. The above Consolidated financial results were reviewed by the Audit Committee and approved by the Board of Directors of the Parent Company in their respective meetings held on May 16 2025. The joint statutory auditors have carried out audit of these financial results. n n2. The figures for the quarter ended March 31, 2025 and March 31, 2024 are the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the respective financial year, which were only reviewed by joint statutory auditors. n n3. The Parent Company has its commercial paper listed on Bombay Stock Exchange. The additional information pursuant to regulation 52(4) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015, as applicable in respect of commercial papers, are as follows: na.) Credit Rating :- IND A1+ nb.) Outstanding amount as at March 31, 2025 :- Rs. 100 Crores nc.) Due date of repayment :- Rs. 100 Crores on April 21, 2025 nd.) Actual date of repayment :- Rs. 50 Crores on February 26, 2025 (issued on November 28, 2024) and Rs. 50 Crores on March 06, 2025 (issued on December 06, 2024) ne.) Ratios :- nSr. No.tParticulars t Quarter Ended Year Ended n ttt31-Mar-25 31-Dec-24 31-Mar-24t 31-Mar-25 31-Mar-24 n ttt (Audited) (Unaudited) (Audited)t (Audited)t (Audited) n i.) Debt-to-Equity 0.79 0.61 0.88 t 0.79 0.88 n ii.) Debt service coverage 1.52 t 1.85 2.58 1.09 2.15 nratio (in times) n iii.) Interest service coverage 6.73 4.12 5.67 t 3.27 t 5.45 nratio (in times) n iv.) Current ratio (in times) 1.29 t 1.21 t 1.20 t 1.29 1.20 n v.)Long term debt to 0.61 t 0.78 t 0.87 0.61 0.87 nworking capital (in times) n vi.)Current liability 0.78 t 0.78 t 0.78 t 0.78 t 0.78 nratio (in times) n vii.)Total debts to total 0.38 t 0.32 0.41 t 0.38 t 0.41 nassets (in times) n viii.) Debtors turnovert 2.04 t 2.82 t 2.07 5.82 7.02 n(in times) (not annualised for the quarters) n ix.) Inventory turnover 0.89 t 1.10 t 0.74 t 2.55 t 2.77 n(in times) (not annualised for the quarters) n x.) Operating margin (%) 10.09%t 4.29%t 11.86%t 4.05%t 7.84% n xi.) Net profit margin (%) 6.05%t 2.59%t 7.77%t 1.97%t 5.08% n xii.) Bad debt to accountst - t - nreceivable ratio (%) (not annualised for the quarters) n xiii.)Capital redemption reserve 1.00 t 1.00 t 1.00 t 1.00 1.00 n(Rs in Crores) n xiv.)Net worth (Rs in Crores) 1,152.46 t1,103.49 1,100.33 1,152.46 1,100.33 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	11314300000
	Capital work-in-progress	87900000
	Investment property	0
	Goodwill	0
	Other intangible assets	9500000
	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	12500000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	18600000
	Total non-current financial assets	31100000
	Deferred tax assets (net)	0
	Other non-current assets	13100000
	Total non-current assets	11455900000
2	Current assets
	Inventories	8986400000
	Current financial asset
	Current investments	254600000
	Trade receivables, current	1486500000
	Cash and cash equivalents	1144200000
	Bank balance other than cash and cash equivalents	97900000
	Loans, current	16200000
	Other current financial assets	4100000
	Total current financial assets	3003500000
	Current tax assets (net)	0
	Other current assets	422800000
	Total current assets	12412700000
3	Non-current assets classified as held for sale	1500000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	23870100000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	653800000
	Other equity	10870800000
	Total equity attributable to owners of parent	11524600000
	Non controlling interest	8900000
	Total equity	11533500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1426500000
	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	202400000
	Total non-current financial liabilities	1628900000
	Provisions, non-current	136300000
	Deferred tax liabilities (net)	914400000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1300000
	Total non-current liabilities	2680900000
	Current liabilities
	Current financial liabilities
	Borrowings, current	7673500000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	32300000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1297200000
	Total Trade payable	1329500000
	Other current financial liabilities	404700000
	Total current financial liabilities	9407700000
	Other current liabilities	199400000
	Provisions, current	43000000
	Current tax liabilities (Net)	5600000
	Deferred government grants, Current	0
	Total current liabilities	9655700000
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	12336600000
	Total equity and liabilites	23870100000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block

Textual Information(1)

4. Sugar being a seasonal industry, the performance of the quarter may not be representative of the annual performance of the Company. n n5. The standalone results are available on the Company's website www.dhampursugar.com. The particulars in respect of Standalone results are as under: n n t t t t t t (Rs. in Crores) nSl. No.tParticularst Quarter Endedt Year Ended ntt 31-Mar-25t 31-Dec-24t 31-Mar-24 31-Mar-25 31-Mar-24 nt t (Audited) (Unaudited)t (Audited) (Audited)t (Audited) n a Total revenue 812.28 t 593.67 t 671.32 2,673.96 2,671.21 n b Profit before taxt 71.56 t 21.50 t 68.62 t74.84 t 190.47 n c Profit after taxt 49.38 t 14.97 51.69 t52.15 132.91 n d Other comprehensive t(0.22)t 0.53 t (0.36)t0.13 t 0.23 n income (OCI) n e Total comprehensive income 49.16 t 15.50 t 51.33 t52.28 t 133.14 n t t t n6. Figures for the previous corresponding periods have been regrouped, wherever considered necessary. n

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)
1	Sugar	4949500000	14079000000
2	Power	1546300000	2467900000
3	Ethanol	2231100000	5099600000
4	Chemicals	533300000	2258700000
5	Potable Spirits	2178900000	7821300000
6	Others	222000000	1400000000
	Total Segment Revenue	11661100000	33126500000
	Less: Inter segment revenue	3558100000	3558100000
	Revenue from operations	8103000000	26563800000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Sugar	290300000	410400000
2	Power	509100000	718700000
3	Ethanol	94900000	194400000
4	Chemicals	-24000000	-9900000
5	Potable Spirits	42400000	139100000
6	Others	-400000	8500000
	Total Profit before tax	912300000	1461200000
	i. Finance cost	119400000	119400000
	ii. Other Unallocable Expenditure net off Unallocable income	80600000	80600000
	Profit before tax	712300000	751100000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Sugar	13482800000	13482800000
2	Power	4149300000	4149300000
3	Ethanol	3278000000	3278000000
4	Chemicals	841300000	841300000
5	Potable Spirits	288100000	288100000
6	Others	83800000	83800000
	Total Segment Asset	22123300000	22123300000
	Un-allocable Assets	1746800000	1746800000
	Net Segment Asset	23870100000	23870100000
4	Segment Liabilities
	Segment Liabilities
1	Sugar	1559200000	1559200000
2	Power	47200000	47200000
3	Ethanol	271400000	271400000
4	Chemicals	64100000	64100000
5	Potable Spirits	95100000	95100000
6	Others	2800000	2800000
	Total Segment Liabilities	2039800000	2039800000
	Un-allocable Liabilities	10296800000	10296800000
	Net Segment Liabilities	12336600000	12336600000
	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	Remeasurement benefits (losses)not to be reclassified to Profit or loss	-1400000	-1400000
2	Gain (loss) on fair value of equity investments	-1500000	2500000
	Total Amount of items that will not be reclassified to profit and loss	-2900000	1100000
2	Income tax relating to items that will not be reclassified to profit or loss	-700000	-200000
3	Amount of items that will be reclassified to profit and loss
1	Income tax relating to items that will not be reclassified to profit or loss	0	0
	Total Amount of items that will be reclassified to profit and loss	0	0
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-2200000	1300000

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			751100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			502800000
	Adjustments for decrease (increase) in inventories			184200000
	Adjustments for decrease (increase) in trade receivables, current			146800000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-87800000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			7200000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			222100000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-33500000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			619200000
	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			-15100000
	Adjustments for dividend income			0
	Adjustments for interest income			26000000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-98200000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-32300000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			11700000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1401100000
	Net cash flows from (used in) operations			2152200000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			145300000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2006900000
	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			294200000
	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			25800000
	Purchase of property, plant and equipment			205900000
	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			41700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			67700000
	Net cash flows from (used in) investing activities	223500000
	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			750000000
	Repayments of borrowings			1281100000
	Payments of lease liabilities			52900000
	Dividends paid			2300000
	Interest paid			527700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1114000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1116400000
	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			1116400000
	Cash and cash equivalents cash flow statement at beginning of period			27800000
	Cash and cash equivalents cash flow statement at end of period			1144200000