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	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	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
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	2025-02-12
Indicate Company website link for updated RPT policy of the Company	https://www.imdcal.com/images/files/Investor-Relations/Policies%20of%20Dishman%20Carbogen%20Amcis%20Limited/Policy%20on%20materiality%20of%20Related%20Party%20Transactions%20and%20on%20dealing%20with%20Related%20Party%20Transactions.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 for the Quarter

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	1061000000	3998400000
	Other income	54700000	329800000
	Total income	1115700000	4328200000
2	Expenses
(a)	Cost of materials consumed	227500000	1170100000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	97400000	140000000
(d)	Employee benefit expense	210900000	901500000
(e)	Finance costs	213100000	704000000
(f)	Depreciation, depletion and amortisation expense	161000000	652000000
(f)	Other Expenses
1	Other Expenditure	319900000	1068900000
	Total other expenses	319900000	1068900000
	Total expenses	1229800000	4636500000
3	Total profit before exceptional items and tax	-114100000	-308300000
4	Exceptional items	0	0
5	Total profit before tax	-114100000	-308300000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	-40400000	-209600000
9	Total tax expenses	-40400000	-209600000
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	-73700000	-98700000
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	-73700000	-98700000
17	Other comprehensive income net of taxes	6500000	-122300000
18	Total Comprehensive Income for the period	-67200000	-221000000
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	313600000	313600000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		39991200000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-0.47	-0.63
	Diluted earnings (loss) per share from continuing operations	-0.47	-0.06
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	-0.47	-0.63
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.47	-0.06
24	Debt equity ratio	0.0017	0.0017
25	Debt service coverage ratio	0.0097	0.0097
26	Interest service coverage ratio	0.0158	0.0158
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	7981700000
	Capital work-in-progress	407000000
	Investment property
	Goodwill	5875600000
	Other intangible assets	39500000
	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	28248500000
	Trade receivables, non-current	0
	Loans, non-current	330400000
	Other non-current financial assets	64200000
	Total non-current financial assets	28643100000
	Deferred tax assets (net)
	Other non-current assets	1526800000
	Total non-current assets	44473700000
2	Current assets
	Inventories	1342500000
	Current financial asset
	Current investments	160400000
	Trade receivables, current	1747500000
	Cash and cash equivalents	677300000
	Bank balance other than cash and cash equivalents	196800000
	Loans, current	2113400000
	Other current financial assets	314000000
	Total current financial assets	5209400000
	Current tax assets (net)
	Other current assets	197900000
	Total current assets	6749800000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	51223500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	313600000
	Other equity	39991200000
	Total equity attributable to owners of parent	40304800000
	Non controlling interest
	Total equity	40304800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2476900000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	258400000
	Total Trade payable	258400000
	Other non-current financial liabilities
	Total non-current financial liabilities	2735300000
	Provisions, non-current	64800000
	Deferred tax liabilities (net)	139300000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1458300000
	Total non-current liabilities	4397700000
	Current liabilities
	Current financial liabilities
	Borrowings, current	4308700000
	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	650200000
	Total Trade payable	719900000
	Other current financial liabilities	538100000
	Total current financial liabilities	5566700000
	Other current liabilities	931300000
	Provisions, current	23000000
	Current tax liabilities (Net)	0
	Deferred government grants, Current
	Total current liabilities	6521000000
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	10918700000
	Total equity and liabilites	51223500000
	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

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 gain/(losses) on defined benefit plans	8200000	7500000
2	Income Tax effect	-2800000	-2600000
3	Changes in fair value of FVTOCI equity instruments	-97200000	-94200000
	Total Amount of items that will not be reclassified to profit and loss	-91800000	-89300000
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	Foreign exchange fluctuations in respect of cash flow hedge	98900000	-101400000
	Total Amount of items that will be reclassified to profit and loss	98900000	-101400000
4	Income tax relating to items that will be reclassified to profit or loss	34500000	-35500000
5	Total Other comprehensive income	6500000	-122300000

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			-308300000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			353800000
	Adjustments for decrease (increase) in trade receivables, current			108100000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-32000000
	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			-497500000
	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			652000000
	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			-101900000
	Adjustments for dividend income			178700000
	Adjustments for interest income			113700000
	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			-5000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			185100000
	Net cash flows from (used in) operations			-123200000
	Dividends received			0
	Interest paid			-704000000
	Interest received			0
	Income taxes paid (refund)			22700000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			558100000
	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			549000000
	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			269200000
	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			178700000
	Interest received			10500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-180300000
	Net cash flows from (used in) investing activities	-796400000
	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			2231100000
	Repayments of borrowings			712200000
	Payments of lease liabilities			-151200000
	Dividends paid			0
	Interest paid			795000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			875100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			636800000
	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			636800000
	Cash and cash equivalents cash flow statement at beginning of period			40500000
	Cash and cash equivalents cash flow statement at end of period			677300000

Signatory Details
Name of signatory	Harshil R. Dalal
Designation of person	Chief Financial Officer
Place	Ahmedabad
Date	21-May-2025