Integrated Filing — IndAS

General information about company
Scrip Code	523736
NSE Symbol	DVL
MSEI Symbol	NOTLISTED
ISIN	INE477B01010
Name of company	DHUNSERI VENTURES 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	05-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	20-May-2025   12:45:00
End date and time of board meeting	20-May-2025   14:30:00
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	1472273000	4804304000
	Other income	182820000	1035429000
	Total income	1655093000	5839733000
2	Expenses
(a)	Cost of materials consumed	636529000	2711609000
(b)	Purchases of stock-in-trade	0	274277000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	256869000	74478000
(d)	Employee benefit expense	181021000	581144000
(e)	Finance costs	158267000	294027000
(f)	Depreciation, depletion and amortisation expense	102500000	422938000
(f)	Other Expenses
1	Other Expenses	1475595000	1005772000
	Total other expenses	1475595000	1005772000
	Total expenses	2810781000	5364245000
3	Total profit before exceptional items and tax	-1155688000	475488000
4	Exceptional items	0	0
5	Total profit before tax	-1155688000	475488000
6	Tax expense
7	Current tax	-55467000	269337000
8	Deferred tax	-175254000	274225000
9	Total tax expenses	-230721000	543562000
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	-924967000	-68074000
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	50697000	1497820000
16	Total profit (loss) for period	-874270000	1429746000
17	Other comprehensive income net of taxes	-411438000	1035521000
18	Total Comprehensive Income for the period	-1285708000	2465267000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-870335000	1441593000
	Total profit or loss, attributable to non-controlling interests	-3935000	-3935000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-1281773000	2477114000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-3935000	-11847000
21	Details of equity share capital
	Paid-up equity share capital	350329000	350329000
	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	-24.85	41.16
	Diluted earnings (loss) per share from continuing operations	-24.85	41.16
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	-24.85	41.16
	Diluted earnings (loss) per share from continuing and discontinued operations	-24.85	41.16
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	6088907000
	Capital work-in-progress	739093000
	Investment property	109113000
	Goodwill	6981000
	Other intangible assets	2152000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	20146819000
	Non-current financial assets
	Non-current investments	3494276000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	409180000
	Total non-current financial assets	3903456000
	Deferred tax assets (net)	0
	Other non-current assets	1256854000
	Total non-current assets	32253375000
2	Current assets
	Inventories	235651000
	Current financial asset
	Current investments	6322765000
	Trade receivables, current	78897000
	Cash and cash equivalents	1346580000
	Bank balance other than cash and cash equivalents	824172000
	Loans, current	0
	Other current financial assets	412828000
	Total current financial assets	8985242000
	Current tax assets (net)	105756000
	Other current assets	125216000
	Total current assets	9451865000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	41705240000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	350329000
	Other equity	31543637000
	Total equity attributable to owners of parent	31893966000
	Non controlling interest	30389000
	Total equity	31924355000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2917996000
	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	79675000
	Total non-current financial liabilities	2997671000
	Provisions, non-current	40515000
	Deferred tax liabilities (net)	4613143000
	Deferred government grants, Non-current	0
	Other non-current liabilities	687372000
	Total non-current liabilities	8338701000
	Current liabilities
	Current financial liabilities
	Borrowings, current	770471000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	7822000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	296429000
	Total Trade payable	304251000
	Other current financial liabilities	256819000
	Total current financial liabilities	1331541000
	Other current liabilities	96417000
	Provisions, current	14226000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	1442184000
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	9780885000
	Total equity and liabilites	41705240000
	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	Treasury Operations	187642000	274366000
2	Trading	280893000	280893000
3	Flexible Packaging Flims	872838000	3666082000
4	Food and Beverages	130900000	582963000
	Total Segment Revenue	1472273000	4804304000
	Less: Inter segment revenue	0	0
	Revenue from operations	1472273000	4804304000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Treasury Operations	-1100786000	13337000
2	Trading	6022000	6022000
3	Flexible Packaging Flims	114074000	357172000
4	Food and Beverages	-23324000	54189000
	Total Profit before tax	-1004014000	430720000
	i. Finance cost	158267000	158267000
	ii. Other Unallocable Expenditure net off Unallocable income	-6593000	-6593000
	Profit before tax	-1155688000	475488000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Treasury Operations	8663807000	8663807000
2	Trading	0	0
3	Flexible Packaging Flims	9897700000	9897700000
4	Food and Beverages	326867000	326867000
	Total Segment Asset	18888374000	18888374000
	Un-allocable Assets	22816866000	22816866000
	Net Segment Asset	41705240000	41705240000
4	Segment Liabilities
	Segment Liabilities
1	Treasury Operations	0	0
2	Trading	0	0
3	Flexible Packaging Flims	4485493000	4485493000
4	Food and Beverages	263661000	263661000
	Total Segment Liabilities	4749154000	4749154000
	Un-allocable Liabilities	5031731000	5031731000
	Net Segment Liabilities	9780885000	9780885000
	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	Items that will not be reclassified to profit or loss	-595980000	774667000
	Total Amount of items that will not be reclassified to profit and loss	-595980000	774667000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
1	Items that may be reclassified to profit or loss	184542000	260854000
	Total Amount of items that will be reclassified to profit and loss	184542000	260854000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-411438000	1035521000

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			475488000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			294027000
	Adjustments for decrease (increase) in inventories			33070000
	Adjustments for decrease (increase) in trade receivables, current			-53793000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			84658000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			0
	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			422938000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			-105769000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			25026000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-4081328000
	Other adjustments to reconcile profit (loss)			-253902000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-3635073000
	Net cash flows from (used in) operations			-3159585000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			623688000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-3783273000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			397358000
	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			3771398000
	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			0
	Purchase of property, plant and equipment			749030000
	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			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			456918000
	Interest received			314386000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1196806000
	Net cash flows from (used in) investing activities	5387836000
	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			615147000
	Repayments of borrowings			530278000
	Payments of lease liabilities			160230000
	Dividends paid			175124000
	Interest paid			247437000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-497922000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1106641000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			3001000
	Net increase (decrease) in cash and cash equivalents			1109642000
	Cash and cash equivalents cash flow statement at beginning of period			236938000
	Cash and cash equivalents cash flow statement at end of period			1346580000