Integrated Filing — IndAS

General information about company
Scrip Code	543306
NSE Symbol	DODLA
MSEI Symbol	NOTLISTED
ISIN	INE021O01019
Name of company	Dodla Dairy 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	19-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	Processing and selling milk and milk products
Start date and time of board meeting	19-May-2025   10:20:00
End date and time of board meeting	19-May-2025   11:55:00
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	2025-01-30
Indicate Company website link for updated RPT policy of the Company	https://dodladairy.com/wp-content/uploads/2025/03/Policy-On-Related-Party-Transactions.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?	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
No such instance

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	8078650000	33415280000
	Other income	244100000	706410000
	Total income	8322750000	34121690000
2	Expenses
(a)	Cost of materials consumed	5495060000	22386990000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	508710000	2323560000
(d)	Employee benefit expense	360970000	1414880000
(e)	Finance costs	3090000	11730000
(f)	Depreciation, depletion and amortisation expense	155680000	643570000
(f)	Other Expenses
1	Other Expenses	1042910000	4098250000
	Total other expenses	1042910000	4098250000
	Total expenses	7566420000	30878980000
3	Total profit before exceptional items and tax	756330000	3242710000
4	Exceptional items	0	0
5	Total profit before tax	756330000	3242710000
6	Tax expense
7	Current tax	141120000	743540000
8	Deferred tax	48180000	29350000
9	Total tax expenses	189300000	772890000
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	567030000	2469820000
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	567030000	2469820000
17	Other comprehensive income net of taxes	-3620000	-9800000
18	Total Comprehensive Income for the period	563410000	2460020000
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	603280000	603280000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		12219030000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	9.4	41.11
	Diluted earnings (loss) per share from continuing operations	9.4	41.11
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	9.4	41.11
	Diluted earnings (loss) per share from continuing and discontinued operations	9.4	41.11
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	5519320000
	Capital work-in-progress	108790000
	Investment property	0
	Goodwill	433370000
	Other intangible assets	29070000
	Intangible assets under development	0
	Biological assets other than bearer plants	8510000
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	544550000
	Trade receivables, non-current	0
	Loans, non-current	249480000
	Other non-current financial assets	145330000
	Total non-current financial assets	939360000
	Deferred tax assets (net)	0
	Other non-current assets	137740000
	Total non-current assets	7176160000
2	Current assets
	Inventories	1194060000
	Current financial asset
	Current investments	6251100000
	Trade receivables, current	119290000
	Cash and cash equivalents	451080000
	Bank balance other than cash and cash equivalents	270000
	Loans, current	36760000
	Other current financial assets	63160000
	Total current financial assets	6921660000
	Current tax assets (net)	0
	Other current assets	61820000
	Total current assets	8177540000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	15353700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	603280000
	Other equity	12219030000
	Total equity attributable to owners of parent	12822310000
	Non controlling interest
	Total equity	12822310000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	99890000
	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	0
	Total non-current financial liabilities	99890000
	Provisions, non-current	140540000
	Deferred tax liabilities (net)	177630000
	Deferred government grants, Non-current	13940000
	Other non-current liabilities	0
	Total non-current liabilities	432000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	51460000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1197930000
	Total Trade payable	1249390000
	Other current financial liabilities	515110000
	Total current financial liabilities	1764500000
	Other current liabilities	107910000
	Provisions, current	69790000
	Current tax liabilities (Net)	154240000
	Deferred government grants, Current	2950000
	Total current liabilities	2099390000
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	2531390000
	Total equity and liabilites	15353700000
	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	Remeasurement of defined benefit plan	-4840000	-13100000
	Total Amount of items that will not be reclassified to profit and loss	-4840000	-13100000
2	Income tax relating to items that will not be reclassified to profit or loss	-1220000	-3300000
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
5	Total Other comprehensive income	-3620000	-9800000

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			3242710000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			11730000
	Adjustments for decrease (increase) in inventories			2359750000
	Adjustments for decrease (increase) in trade receivables, current			-42410000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			33950000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-5380000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-31470000
	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			643570000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			29480000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			23480000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-80000
	Adjustments for dividend income			181760000
	Adjustments for interest income			76200000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-165120000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-110560000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-81300000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			2407680000
	Net cash flows from (used in) operations			5650390000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			861230000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4789160000
	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			19370000
	Purchase of property, plant and equipment			876440000
	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			1240000
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			15716240000
	Purchase of other long-term assets			19861600000
	Cash advances and loans made to other parties			12500000
	Cash receipts from repayment of advances and loans made to other parties			36760000
	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			181760000
	Interest received			99110000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-300000
	Net cash flows from (used in) investing activities	-4696360000
	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			178190000
	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			0
	Repayments of borrowings			0
	Payments of lease liabilities			32260000
	Dividends paid			180980000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-35050000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			57750000
	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			57750000
	Cash and cash equivalents cash flow statement at beginning of period			393330000
	Cash and cash equivalents cash flow statement at end of period			451080000