Integrated Filing — IndAS

General information about company
Scrip Code	544045
NSE Symbol	DOMS
MSEI Symbol	NOTLISTED
ISIN	INE321T01012
Name of company	DOMS INDUSTRIES 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	14-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	STATIONERY SEGMENT
Start date and time of board meeting	19-May-2025   15:30:00
End date and time of board meeting	19-May-2025   16:30:00
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	Not applicable
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.	No
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	2023-07-14
Indicate Company website link for updated RPT policy of the Company	https://domsindia.com/pdf/Investor_Relations/Policies/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?	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
Not Applicable

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	4397940000	17091096000
	Other income	44196000	221936000
	Total income	4442136000	17313032000
2	Expenses
(a)	Cost of materials consumed	2391587000	9144154000
(b)	Purchases of stock-in-trade	519990000	1259297000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-354651000	-413059000
(d)	Employee benefit expense	625506000	2349730000
(e)	Finance costs	25971000	112062000
(f)	Depreciation, depletion and amortisation expense	150487000	567432000
(f)	Other Expenses
1	Other Expenses	463573000	1743712000
	Total other expenses	463573000	1743712000
	Total expenses	3822463000	14763328000
3	Total profit before exceptional items and tax	619673000	2549704000
4	Exceptional items	0	0
5	Total profit before tax	619673000	2549704000
6	Tax expense
7	Current tax	182775000	662334000
8	Deferred tax	-24436000	-11270000
9	Total tax expenses	158339000	651064000
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	461334000	1898640000
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	461334000	1898640000
17	Other comprehensive income net of taxes	-2557000	-14925000
18	Total Comprehensive Income for the period	458777000	1883715000
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	606872000	606872000
	Face value of equity share capital	10	10
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	7.6	31.29
	Diluted earnings (loss) per share from continuing operations	7.6	31.26
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	7.6	31.29
	Diluted earnings (loss) per share from continuing and discontinued operations	7.6	31.26
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1.The above Standalone Financial Results of DOMS Industries Limited (the Company) for the quarter and year ended March 31, 2025 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at its meeting held on May 19, 2025. n2.The above Standalone Financial Results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standard Rules), 2015 (as amended) and in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. n3.During the year ended March 31, 2024, the Company had completed its Initial Public Offer (IPO) of 15,196,510 equity shares of face value of Rs 10/- each comprising of (i) fresh issue of 4,367,088 equity shares at an issue price of Rs 790 per equity share; (ii) fresh issue of 69,930 equity shares at an issue price of Rs 715 per equity share for employee quota; (iii) an offer for sale of 10,759,492 equity shares at an issue price of Rs 790 per equity share. The equity shares of the Company were listed on BSE Limited (BSE) and National Stock Exchange of India Limited (NSE) on December 20, 2023. n nDetails of the IPO net proceeds are as follows: n (Rs lakhs) nParticularsttttttAmount n(as per offer document) nGross Proceeds from the fresh issuetttt35,000.00 n(Less) Estimated Issue related expenses ttt1,842.50 n(proportionate to Holding Company's share)* nNet Proceedstttttt33,157.50 n* Issue related expenses (net of GST) amounting to Rs 1,533.09 lakhs have been adjusted against securities premium as per Section 52 of the Companies Act, 2013. n nDetails of the utilisation of IPO net proceeds is summarised below: ntttttttt(Rs in Lakhs) nParticularsttObjects of the ttUtilised uptottUnutilised as at n Issue (as per offert March 31, 2025t March 31, 2025 n document) n nPart financing of t 28,000.00tt11,388.11tt16,611.89 nproposed project n nGeneral Corporate t5,157.50tt5 ,112.58tt44.92 npurposest n nTotal utilisation of nfundsttt33,157.50tt16,500.69tt16,656.81 n nOut of the Net proceeds which were unutilised as at March 31, 2025, Rs 16,200.00 lakhs are temporarily invested in Fixed Deposits, Rs 265.33 lakhs are held in the Company's Monitoring Account, while the balance amount is held in the public offer account towards the Company's share of expenses related to Issue. n4. During the year ended March 31, 2025, the Company acquired 51% stake in SKIDO Industries Private Limited (SKIDO) for consideration aggregating to Rs 51.00 lakhs. The shares of SKIDO were allotted to the Company on April 01, 2024 effective which SKIDO became subsidiary of the Company from that date. Further, the Board of Directors of SKIDO at its meeting held on January 15, 2025, issued and allotted additional 1,000,000 Equity Shares of Rs 10/- each to its existing shareholders by way of rights issue. n5. During the year ended March 31, 2025, the Company acquired 51.77% equity shares in Uniclan Healthcare Private Limited (Uniclan) for a consideration aggregating to Rs 5,487.92 lakhs. Upon completion of the acquisition on September 16, 2024, Uniclan became a subsidiary of the Company from that date. n6. The Standalone Financial Results for the quarter ended March 31, 2024 and Standalone Financial Statements for the year ended March 31, 2024 were reviewed/audited by the previous statutory auditors of the Company. n nFor detailed notes kindly refer Standalone Financial Results uploaded on the Stock Exchanges for the quarter and year ended March 31, 2025.

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	4310850000
	Capital work-in-progress	602899000
	Investment property	513193000
	Goodwill	0
	Other intangible assets	7105000
	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	1312145000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	131306000
	Total non-current financial assets	1443451000
	Deferred tax assets (net)	79273000
	Other non-current assets	461359000
	Total non-current assets	7418130000
2	Current assets
	Inventories	2312508000
	Current financial asset
	Current investments	0
	Trade receivables, current	1001277000
	Cash and cash equivalents	489783000
	Bank balance other than cash and cash equivalents	1649165000
	Loans, current	14045000
	Other current financial assets	39909000
	Total current financial assets	3194179000
	Current tax assets (net)	0
	Other current assets	193063000
	Total current assets	5699750000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	13117880000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	606872000
	Other equity	9037279000
	Total equity attributable to owners of parent	9644151000
	Non controlling interest
	Total equity	9644151000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	800334000
	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	325715000
	Total non-current financial liabilities	1126049000
	Provisions, non-current	171603000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1297652000
	Current liabilities
	Current financial liabilities
	Borrowings, current	358795000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	193594000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	732189000
	Total Trade payable	925783000
	Other current financial liabilities	491102000
	Total current financial liabilities	1775680000
	Other current liabilities	295037000
	Provisions, current	84099000
	Current tax liabilities (Net)	21261000
	Deferred government grants, Current	0
	Total current liabilities	2176077000
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	3473729000
	Total equity and liabilites	13117880000
	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	Textual Information(2)

Text Block
Textual Information(2)	Since the segment information as per IND AS 108 Operating segments, is provided in the Consolidated Financial Results, the same is not provided separately in the Standalone Financial Results.

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 post employment benefit obligations	-3417000	-19945000
	Total Amount of items that will not be reclassified to profit and loss	-3417000	-19945000
2	Income tax relating to items that will not be reclassified to profit or loss	-860000	-5020000
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	-2557000	-14925000

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			2549704000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			112062000
	Adjustments for decrease (increase) in inventories			-528207000
	Adjustments for decrease (increase) in trade receivables, current			-528668000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-58172000
	Adjustments for decrease (increase) in other non-current assets			-3555000
	Adjustments for other financial assets, non-current			15472000
	Adjustments for other financial assets, current			-8456000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			101919000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			67131000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			567432000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			47010000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-21833000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-970000
	Adjustments for dividend income			0
	Adjustments for interest income			176545000
	Adjustments for share-based payments			27284000
	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)			0
	Other adjustments for non-cash items			506000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-387590000
	Net cash flows from (used in) operations			2162114000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			670365000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1491749000
	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			553892000
	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			1714000
	Purchase of property, plant and equipment			1831312000
	Proceeds from sales of investment property			0
	Purchase of investment property			32500000
	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			14721000
	Cash receipts from repayment of advances and loans made to other parties			7347000
	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			147820000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			867038000
	Net cash flows from (used in) investing activities	-1408506000
	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			387287000
	Repayments of borrowings			122662000
	Payments of lease liabilities			132417000
	Dividends paid			151706000
	Interest paid			87345000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-106843000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-23600000
	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			-23600000
	Cash and cash equivalents cash flow statement at beginning of period			513384000
	Cash and cash equivalents cash flow statement at end of period			489784000

Signatory Details
Name of signatory	Mitesh Padia
Designation of person	Company Secretary and Compliance Officer
Place	Umbergaon
Date	19-May-2025