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	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	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

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	9096230000	37200650000
	Other income	257920000	532940000
	Total income	9354150000	37733590000
2	Expenses
(a)	Cost of materials consumed	6133180000	24670100000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	491330000	2319520000
(d)	Employee benefit expense	406130000	1599150000
(e)	Finance costs	8700000	37060000
(f)	Depreciation, depletion and amortisation expense	181630000	746340000
(f)	Other Expenses
1	Other Expenses	1230320000	4803640000
	Total other expenses	1230320000	4803640000
	Total expenses	8451290000	34175810000
3	Total profit before exceptional items and tax	902860000	3557780000
4	Exceptional items	0	0
5	Total profit before tax	902860000	3557780000
6	Tax expense
7	Current tax	170750000	933860000
8	Deferred tax	52460000	24620000
9	Total tax expenses	223210000	958480000
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	679650000	2599300000
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	679650000	2599300000
17	Other comprehensive income net of taxes	2890000	74300000
18	Total Comprehensive Income for the period	682540000	2673600000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	679650000	2599300000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	2890000	74300000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
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		13456220000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	11.27	43.27
	Diluted earnings (loss) per share from continuing operations	11.27	43.27
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	11.27	43.27
	Diluted earnings (loss) per share from continuing and discontinued operations	11.27	43.27
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	6949990000
	Capital work-in-progress	118720000
	Investment property	0
	Goodwill	515700000
	Other intangible assets	30130000
	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	132030000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	150130000
	Total non-current financial assets	282160000
	Deferred tax assets (net)	290000
	Other non-current assets	157100000
	Total non-current assets	8062600000
2	Current assets
	Inventories	1617220000
	Current financial asset
	Current investments	6307630000
	Trade receivables, current	123160000
	Cash and cash equivalents	897450000
	Bank balance other than cash and cash equivalents	118430000
	Loans, current	0
	Other current financial assets	67580000
	Total current financial assets	7514250000
	Current tax assets (net)	0
	Other current assets	112550000
	Total current assets	9244020000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	17306620000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	603280000
	Other equity	13456220000
	Total equity attributable to owners of parent	14059500000
	Non controlling interest
	Total equity	14059500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	338700000
	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	338700000
	Provisions, non-current	143620000
	Deferred tax liabilities (net)	260300000
	Deferred government grants, Non-current	13940000
	Other non-current liabilities	0
	Total non-current liabilities	756560000
	Current liabilities
	Current financial liabilities
	Borrowings, current	85640000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	51650000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1503390000
	Total Trade payable	1555040000
	Other current financial liabilities	490360000
	Total current financial liabilities	2131040000
	Other current liabilities	127110000
	Provisions, current	70190000
	Current tax liabilities (Net)	159270000
	Deferred government grants, Current	2950000
	Total current liabilities	2490560000
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	3247120000
	Total equity and liabilites	17306620000
	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	Remeasurement of net defined benefit plan	-4810000	-13050000
	Total Amount of items that will not be reclassified to profit and loss	-4810000	-13050000
2	Income tax relating to items that will not be reclassified to profit or loss	-1210000	-3290000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translating financial statemnts of foreign operations	6490000	84060000
	Total Amount of items that will be reclassified to profit and loss	6490000	84060000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	2890000	74300000

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			3557780000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			37060000
	Adjustments for decrease (increase) in inventories			2294020000
	Adjustments for decrease (increase) in trade receivables, current			-26970000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			67690000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-14500000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			28640000
	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			746340000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			30500000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			30800000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-6060000
	Adjustments for dividend income			1680000
	Adjustments for interest income			80020000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-173440000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-110240000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-82420000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			2739720000
	Net cash flows from (used in) operations			6297500000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1099630000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			5197870000
	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			20820000
	Purchase of property, plant and equipment			1100120000
	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			15757980000
	Purchase of other long-term assets			19952240000
	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			1680000
	Interest received			104320000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-116380000
	Net cash flows from (used in) investing activities	-5282700000
	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			12500000
	Payments of lease liabilities			39260000
	Dividends paid			180980000
	Interest paid			22470000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-77020000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-161850000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			25470000
	Net increase (decrease) in cash and cash equivalents			-136380000
	Cash and cash equivalents cash flow statement at beginning of period			1033830000
	Cash and cash equivalents cash flow statement at end of period			897450000