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	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	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	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	5087308000	19126281000
	Other income	47570000	225982000
	Total income	5134878000	19352263000
2	Expenses
(a)	Cost of materials consumed	2963750000	10488756000
(b)	Purchases of stock-in-trade	328814000	605993000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-439804000	-288719000
(d)	Employee benefit expense	724200000	2652378000
(e)	Finance costs	36291000	150444000
(f)	Depreciation, depletion and amortisation expense	207545000	691820000
(f)	Other Expenses
1	Other Expenses	627732000	2183386000
	Total other expenses	627732000	2183386000
	Total expenses	4448528000	16484058000
3	Total profit before exceptional items and tax	686350000	2868205000
4	Exceptional items	0	0
5	Total profit before tax	686350000	2868205000
6	Tax expense
7	Current tax	206909000	755471000
8	Deferred tax	-33314000	-22610000
9	Total tax expenses	173595000	732861000
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	512755000	2135344000
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	42000	17000
16	Total profit (loss) for period	512797000	2135361000
17	Other comprehensive income net of taxes	-2742000	-14918000
18	Total Comprehensive Income for the period	510055000	2120443000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	484372000	2023367000
	Total profit or loss, attributable to non-controlling interests	28425000	28425000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	481735000	2008460000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	28320000	111983000
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	7.98	33.34
	Diluted earnings (loss) per share from continuing operations	7.97	33.31
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	7.98	33.34
	Diluted earnings (loss) per share from continuing and discontinued operations	7.97	33.31
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1.The above Consolidated Financial Results of DOMS Industries Limited (the Holding Company or Parent), four subsidiaries and one associate (collectively the Group) 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 Consolidated Financial Results of the Group 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 Holding 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 Holding 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: n n (Rs lakhs) nParticularsttObjects of the Issue tUtilised uptottUnutilised as at n (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 nGeneral Corporate t5,157.50tt 5 ,112.58tt44.92 npurposest 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 Holding 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 Holding Company on April 01, 2024 effective which SKIDO became subsidiary of the Holding Company from that date. The fair value of assets and liabilities acquired have been determined by the Holding Company and accounted for in accordance with IND AS103 - Business Combination. 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. n nFor detailed notes kindly refer Consolidated 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	4983914000
	Capital work-in-progress	602899000
	Investment property	765132000
	Goodwill	745715000
	Other intangible assets	409327000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	14870000
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	208292000
	Total non-current financial assets	208292000
	Deferred tax assets (net)	96735000
	Other non-current assets	480993000
	Total non-current assets	8307877000
2	Current assets
	Inventories	2940384000
	Current financial asset
	Current investments	0
	Trade receivables, current	1343244000
	Cash and cash equivalents	604509000
	Bank balance other than cash and cash equivalents	1649165000
	Loans, current	18826000
	Other current financial assets	332195000
	Total current financial assets	3947939000
	Current tax assets (net)	0
	Other current assets	0
	Total current assets	6888323000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	15196200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	606872000
	Other equity	9421194000
	Total equity attributable to owners of parent	10028066000
	Non controlling interest	796935000
	Total equity	10825001000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1055071000
	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	445806000
	Total non-current financial liabilities	1500877000
	Provisions, non-current	188473000
	Deferred tax liabilities (net)	112605000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1801955000
	Current liabilities
	Current financial liabilities
	Borrowings, current	475875000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	236896000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	854216000
	Total Trade payable	1091112000
	Other current financial liabilities	560080000
	Total current financial liabilities	2127067000
	Other current liabilities	324828000
	Provisions, current	88936000
	Current tax liabilities (Net)	28413000
	Deferred government grants, Current	0
	Total current liabilities	2569244000
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	4371199000
	Total equity and liabilites	15196200000
	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)
1	Stationery Products	4606880000	18005760000
2	Hygiene Products	480644000	1122087000
	Total Segment Revenue	5087524000	19127847000
	Less: Inter segment revenue	216000	216000
	Revenue from operations	5087308000	19126281000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Stationery Products	720856000	2969532000
2	Hygiene Products	1785000	49117000
	Total Profit before tax	722641000	3018649000
	i. Finance cost	36291000	36291000
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	686350000	2868205000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Stationery Products	13604036000	13604036000
2	Hygiene Products	1577294000	1577294000
	Total Segment Asset	15181330000	15181330000
	Un-allocable Assets	14870000	14870000
	Net Segment Asset	15196200000	15196200000
4	Segment Liabilities
	Segment Liabilities
1	Stationery Products	3775464000	3775464000
2	Hygiene Products	595735000	595735000
	Total Segment Liabilities	4371199000	4371199000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	4371199000	4371199000
	Disclosure of notes on segments	Textual Information(2)

Text Block

Textual Information(2)

For the year ended March 31, 2025, the Hygiene segment has been presented as a separate reportable segment in accordance with Ind AS 108 – Operating Segments. This segment includes the operations of Uniclan, which was acquired on September 16, 2024 (Also Refer Note 5 of the Consolidated Financial Results). nDepreciation and amortization expense for the Hygiene Products segment includes an amortization impact of Rs 232.11 lakhs arising from the fair valuation of brand, leasehold land, and building (Also Refer Note 5 of the Consolidated 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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of post employment benefit obligations	-3666000	-19936000
	Total Amount of items that will not be reclassified to profit and loss	-3666000	-19936000
2	Income tax relating to items that will not be reclassified to profit or loss	-924000	-5018000
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	-2742000	-14918000

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			2868205000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			150444000
	Adjustments for decrease (increase) in inventories			-492104000
	Adjustments for decrease (increase) in trade receivables, current			-471017000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-87599000
	Adjustments for decrease (increase) in other non-current assets			1546000
	Adjustments for other financial assets, non-current			12386000
	Adjustments for other financial assets, current			-12208000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-28986000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			49081000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			691820000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			53524000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-1455000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-978000
	Adjustments for dividend income			0
	Adjustments for interest income			181915000
	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			12666000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-277511000
	Net cash flows from (used in) operations			2590694000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			757437000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1833257000
	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			248913000
	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			2100237000
	Proceeds from sales of investment property			2314000
	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			10783000
	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			151535000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			810372000
	Net cash flows from (used in) investing activities	-1395712000
	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			290770000
	Repayments of borrowings			255360000
	Payments of lease liabilities			165724000
	Dividends paid			151706000
	Interest paid			115499000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-397519000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			40026000
	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			40026000
	Cash and cash equivalents cash flow statement at beginning of period			564468000
	Cash and cash equivalents cash flow statement at end of period			604494000