Integrated Filing — IndAS

General information about company
Scrip Code	540699
NSE Symbol	DIXON
MSEI Symbol	NOTLISTED
ISIN	INE935N01020
Name of company	DIXON TECHNOLOGIES (INDIA) 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	20-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	13-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	Unaudited
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	NA
Start date and time of board meeting	20-May-2025   15:00:00
End date and time of board meeting	20-May-2025   15:35:00
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	2023-05-23
Indicate Company website link for updated RPT policy of the Company	https://www.dixoninfo.com/codes-policies.php
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 DEFUALT ON DEBTS AND SECURITIES.

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	Unaudited	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	10856700000	54009000000
	Other income	411400000	664700000
	Total income	11268100000	54673700000
2	Expenses
(a)	Cost of materials consumed	8536400000	45891100000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	531000000	82000000
(d)	Employee benefit expense	489600000	2644200000
(e)	Finance costs	151500000	530300000
(f)	Depreciation, depletion and amortisation expense	199700000	706500000
(f)	Other Expenses
1	Other Expenses	586900000	2925800000
	Total other expenses	586900000	2925800000
	Total expenses	10495100000	52779900000
3	Total profit before exceptional items and tax	773000000	1893800000
4	Exceptional items	2503700000	4895000000
5	Total profit before tax	3276700000	6788800000
6	Tax expense
7	Current tax	80100000	408700000
8	Deferred tax	411100000	721100000
9	Total tax expenses	491200000	1129800000
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	2785500000	5659000000
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	2785500000	5659000000
17	Other comprehensive income net of taxes	-11700000	-4600000
18	Total Comprehensive Income for the period	2773800000	5654400000
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	120500000	120500000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		21707200000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	46.49	94.44
	Diluted earnings (loss) per share from continuing operations	45.78	93.01
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	46.49	94.44
	Diluted earnings (loss) per share from continuing and discontinued operations	45.78	93.01
24	Debt equity ratio	0.0008	0.0008
25	Debt service coverage ratio	0.004	0.014
26	Interest service coverage ratio	0.061	0.046
27	Disclosure of notes on financial results		1.tThese standalone financial results have been prepared in accordance with Indian Accounting Standards (Ind-AS) as prescribed under section 133 of Companies Act, 2013 read with Rule 3 of the companies (Indian Accounting Standards) Rules 2015 and relevant amendment thereafter. n2.tThe above standalone financial results have been reviewed by the Audit Committee in their meeting held on 20 May, 2025 and approved by the Board of Directors in their meeting held on 20 May, 2025. n3.tDuring the year, Dixon Electroconnect Private Limited, Dixon IT Devices Private Limited and Dixon Teletech Private Limited were incorporated, as wholly owned subsidiaries of the Company. n4.tDuring the year, The Company has completed the acquisition of 50.10% stake in Ismartu India Private Limited. Accordingly, Ismartu India Private Limited became a subsidiary of the Company. n5.tOn 8 July 2024, the Company entered into Share Subscription and Purchase Agreement (“SSPA”) with Aditya Infotech Limited (“Aditya”) for sale of 9,500,000 fully paid up equity shares of AIL Dixon Technologies Private Limited (‘AIL Dixon’) representing 50% of AIL Dixon equity share capital, the joint venture company. The consideration of this transaction is through exchange of 73,05,805 equity shares of Re. 1 each, representing 6.50% of Aditya equity share capital on a fully diluted basis. The fair value gain of Rs. 25,037 lakhs and Rs. 23,913 lakhs on these investments has been recognised during the quarter ended 31 March, 2025 and 30 September, 2024 as exceptional item. n6.tDuring the year, Dixtel Communications Private Limited wholly owned subsidiary of the Company has been strike off from the Register of Companies. n7.tThe Chief Operating Decision Maker ('CODM') comprises of the Board of Directors, Vice chairman cum Managing Director and Chief Financial Officer which examines the Company’s performance on the basis of single operating segment Electronics Goods; accordingly segment disclosure has not been made. n8.tThe figures for the quarter ended 31 March, 2025 and 31 March, 2024 are the balancing figures between audited figures in respect of full financial year and the unaudited published year-to-date figures upto 31 December, 2024 and 31 December, 2023 respectively which were subjected to limited review. n9.tThe Board of Directors have recommended a final dividend of 400% (INR 8.00/- per Equity Share of Rs. 2/- each) for the financial year 2024-2025 subject to the approval of the shareholders in the ensuing Annual General Meeting of the Company. 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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	5737200000
	Capital work-in-progress	1741800000
	Investment property	0
	Goodwill	0
	Other intangible assets	2684200000
	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	10860500000
	Trade receivables, non-current	0
	Loans, non-current	2418200000
	Other non-current financial assets	228800000
	Total non-current financial assets	13507500000
	Deferred tax assets (net)	0
	Other non-current assets	91800000
	Total non-current assets	23762500000
2	Current assets
	Inventories	3841800000
	Current financial asset
	Current investments	0
	Trade receivables, current	6076300000
	Cash and cash equivalents	375300000
	Bank balance other than cash and cash equivalents	15100000
	Loans, current	400000
	Other current financial assets	131000000
	Total current financial assets	6598100000
	Current tax assets (net)	87000000
	Other current assets	514700000
	Total current assets	11041600000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	34804100000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	120500000
	Other equity	21707200000
	Total equity attributable to owners of parent	21827700000
	Non controlling interest
	Total equity	21827700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	270000000
	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	1154600000
	Total non-current financial liabilities	1424600000
	Provisions, non-current	48700000
	Deferred tax liabilities (net)	866500000
	Deferred government grants, Non-current	0
	Other non-current liabilities	148300000
	Total non-current liabilities	2488100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1496600000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	295400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	7380100000
	Total Trade payable	7675500000
	Other current financial liabilities	626900000
	Total current financial liabilities	9799000000
	Other current liabilities	638200000
	Provisions, current	51100000
	Current tax liabilities (Net)	0
	Deferred government grants, Current
	Total current liabilities	10488300000
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	12976400000
	Total equity and liabilites	34804100000
	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		Unaudited	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	Unaudited	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	Items that will not be reclassified to Profit or Loss (net of tax)	-15900000	-5900000
	Total Amount of items that will not be reclassified to profit and loss	-15900000	-5900000
2	Income tax relating to items that will not be reclassified to profit or loss	-4200000	-1300000
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	-11700000	-4600000

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			Unaudited
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			6788800000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			530300000
	Adjustments for decrease (increase) in inventories			59100000
	Adjustments for decrease (increase) in trade receivables, current			3206000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-103200000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-8300000
	Adjustments for other financial assets, current			7100000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-3089000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			42100000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			706500000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-65400000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			232000000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			290000000
	Adjustments for interest income			249200000
	Adjustments for share-based payments			602000000
	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)			-4961700000
	Other adjustments for non-cash items			-98900000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-3480600000
	Net cash flows from (used in) operations			3308200000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			522300000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2785900000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			2486300000
	Cash flows used in obtaining control of subsidiaries or other businesses			7210300000
	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			127000000
	Purchase of property, plant and equipment			1903600000
	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			2139100000
	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			290000000
	Interest received			249200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			5400000
	Net cash flows from (used in) investing activities	-3816900000
	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			1399300000
	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			880000000
	Repayments of borrowings			159300000
	Payments of lease liabilities			186100000
	Dividends paid			299100000
	Interest paid			426400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			1208400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			177400000
	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			177400000
	Cash and cash equivalents cash flow statement at beginning of period			197900000
	Cash and cash equivalents cash flow statement at end of period			375300000