Integrated Filing — IndAS

General information about company
Scrip Code	540701
NSE Symbol	DCAL
MSEI Symbol	NA
ISIN	INE385W01011
Name of company	Dishman Carbogen Amcis 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	21-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	16-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	Contract Research and Manufacturing Services (CRAMS), quats, specialty chemicals, Vitamins D3 and its analogues, cholesterols, disinfectants etc.
Start date and time of board meeting	21-May-2025   16:00:00
End date and time of board meeting	21-May-2025   21:30:00
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	7163400000	27115000000
	Other income	79700000	216800000
	Total income	7243100000	27331800000
2	Expenses
(a)	Cost of materials consumed	1541500000	5929600000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-82400000	-913100000
(d)	Employee benefit expense	3249400000	12935700000
(e)	Finance costs	421200000	1594600000
(f)	Depreciation, depletion and amortisation expense	790900000	2937400000
(f)	Other Expenses
1	Other Expenditure (Refer note no.12)	920700000	4443500000
2	SaaS IT project cost (Refer note no.11)	7300000	29900000
	Total other expenses	928000000	4473400000
	Total expenses	6848600000	26957600000
3	Total profit before exceptional items and tax	394500000	374200000
4	Exceptional items	-117500000	-181100000
5	Total profit before tax	277000000	193100000
6	Tax expense
7	Current tax	-48000000	437700000
8	Deferred tax	-105900000	-277000000
9	Total tax expenses	-153900000	160700000
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	430900000	32400000
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	430900000	32400000
17	Other comprehensive income net of taxes	2203600000	2007700000
18	Total Comprehensive Income for the period	2634500000	2040100000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	430900000	32400000
	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	2632900000	2040100000
	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	313600000	313600000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		58001600000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.75	0.21
	Diluted earnings (loss) per share from continuing operations	2.75	0.21
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	2.75	0.21
	Diluted earnings (loss) per share from continuing and discontinued operations	2.75	0.21
24	Debt equity ratio	0.0036	0.0036
25	Debt service coverage ratio	0.0205	0.0205
26	Interest service coverage ratio	0.0312	0.0312
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	26838600000
	Capital work-in-progress	2516900000
	Investment property	41400000
	Goodwill	40535600000
	Other intangible assets	777700000
	Intangible assets under development	2151500000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	719600000
	Trade receivables, non-current	0
	Loans, non-current	17100000
	Other non-current financial assets	262700000
	Total non-current financial assets	999400000
	Deferred tax assets (net)	128100000
	Other non-current assets	3998100000
	Total non-current assets	77987300000
2	Current assets
	Inventories	9002400000
	Current financial asset
	Current investments	254300000
	Trade receivables, current	6651400000
	Cash and cash equivalents	3410700000
	Bank balance other than cash and cash equivalents	1659600000
	Loans, current	36300000
	Other current financial assets	153300000
	Total current financial assets	12165600000
	Current tax assets (net)	0
	Other current assets	836200000
	Total current assets	22004200000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	99991500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	313600000
	Other equity	58001600000
	Total equity attributable to owners of parent	58315200000
	Non controlling interest	0
	Total equity	58315200000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	11491900000
	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	154700000
	Total non-current financial liabilities	11646600000
	Provisions, non-current	3524300000
	Deferred tax liabilities (net)	122500000
	Deferred government grants, Non-current	268100000
	Other non-current liabilities	6866900000
	Total non-current liabilities	22428400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	9347200000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	69700000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2237100000
	Total Trade payable	2306800000
	Other current financial liabilities	2113700000
	Total current financial liabilities	13767700000
	Other current liabilities	5024900000
	Provisions, current	37500000
	Current tax liabilities (Net)	417800000
	Deferred government grants, Current	0
	Total current liabilities	19247900000
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	41676300000
	Total equity and liabilites	99991500000
	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 gain/(losses) on defined benefit plans	1278000000	410100000
2	Income Tax effect	-166700000	-54400000
3	Changes in fair value of FVTOCI equity instruments	-97200000	-94200000
	Total Amount of items that will not be reclassified to profit and loss	1014100000	261500000
2	Income tax relating to items that will not be reclassified to profit or loss	-33900000	-32900000
3	Amount of items that will be reclassified to profit and loss
1	(a) (i) Movement in foreign currency translation reserve	1095700000	1779200000
2	(b) (i) foreign exchange fluctuations in respect of cash flow hedge	94400000	-101400000
	Total Amount of items that will be reclassified to profit and loss	1190100000	1677800000
4	Income tax relating to items that will be reclassified to profit or loss	34500000	-35500000
5	Total Other comprehensive income	2203600000	2007700000

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			193100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-244700000
	Adjustments for decrease (increase) in trade receivables, current			-1811200000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-25500000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1275500000
	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			2937400000
	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			0
	Adjustments for unrealised foreign exchange losses gains			24100000
	Adjustments for dividend income			0
	Adjustments for interest income			75100000
	Adjustments for share-based payments			0
	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			187300000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			2267800000
	Net cash flows from (used in) operations			2460900000
	Dividends received			0
	Interest paid			-1594600000
	Interest received			0
	Income taxes paid (refund)			303200000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3752300000
	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			12900000
	Purchase of property, plant and equipment			2167600000
	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			457700000
	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			22300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-247400000
	Net cash flows from (used in) investing activities	-1922100000
	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			2830700000
	Repayments of borrowings			2042800000
	Payments of lease liabilities			299200000
	Dividends paid			0
	Interest paid			1509600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1020900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			809300000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-39500000
	Net increase (decrease) in cash and cash equivalents			769800000
	Cash and cash equivalents cash flow statement at beginning of period			2640900000
	Cash and cash equivalents cash flow statement at end of period			3410700000