Integrated Filing — IndAS

General information about company
Scrip Code	543591
NSE Symbol	DREAMFOLKS
MSEI Symbol	NOTLISTED
ISIN	INE0JS101016
Name of company	Dreamfolks Services 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	23-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	17-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	Benefit Management Services
Start date and time of board meeting	23-May-2025   14:30:00
End date and time of board meeting	23-May-2025   16:56:00
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	3141610000	12918820000
	Other income	40940000	85600000
	Total income	3182550000	13004420000
2	Expenses
(a)	Cost of materials consumed	2790880000	11417800000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	97710000	425720000
(e)	Finance costs	22630000	35860000
(f)	Depreciation, depletion and amortisation expense	10190000	38340000
(f)	Other Expenses
1	Other expenses	52740000	187850000
	Total other expenses	52740000	187850000
	Total expenses	2974150000	12105570000
3	Total profit before exceptional items and tax	208400000	898850000
4	Exceptional items	0	0
5	Total profit before tax	208400000	898850000
6	Tax expense
7	Current tax	61570000	267520000
8	Deferred tax	-2480000	-19170000
9	Total tax expenses	59090000	248350000
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	149310000	650500000
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	149310000	650500000
17	Other comprehensive income net of taxes	1300000	-260000
18	Total Comprehensive Income for the period	150610000	650240000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	149380000	654290000
	Total profit or loss, attributable to non-controlling interests	70000	70000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	150680000	654030000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-70000	-3790000
21	Details of equity share capital
	Paid-up equity share capital	106540000	106540000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		2903000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.81	12.32
	Diluted earnings (loss) per share from continuing operations	2.78	12.17
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	2.81	12.32
	Diluted earnings (loss) per share from continuing and discontinued operations	2.78	12.17
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	127360000
	Capital work-in-progress
	Investment property	15420000
	Goodwill	8870000
	Other intangible assets	1700000
	Intangible assets under development	2420000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	108470000
	Total non-current financial assets	108470000
	Deferred tax assets (net)	62860000
	Other non-current assets
	Total non-current assets	327100000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	897700000
	Trade receivables, current	2943120000
	Cash and cash equivalents	317590000
	Bank balance other than cash and cash equivalents	269290000
	Loans, current	0
	Other current financial assets	58660000
	Total current financial assets	4486360000
	Current tax assets (net)	88780000
	Other current assets	85210000
	Total current assets	4660350000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	4987450000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	106540000
	Other equity	2903000000
	Total equity attributable to owners of parent	3009540000
	Non controlling interest	-3450000
	Total equity	3006090000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	740000
	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
	Total Trade payable
	Other non-current financial liabilities	90530000
	Total non-current financial liabilities	91270000
	Provisions, non-current	54270000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	145540000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1390000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	457440000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1189590000
	Total Trade payable	1647030000
	Other current financial liabilities	109510000
	Total current financial liabilities	1757930000
	Other current liabilities	70560000
	Provisions, current	7330000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	1835820000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	1981360000
	Total equity and liabilites	4987450000
	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 / (loss) on defined benefit plan	900000	-1230000
2	Income tax relating to above	-230000	310000
	Total Amount of items that will not be reclassified to profit and loss	670000	-920000
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	Exchange differences on translation of foreign operations	630000	660000
	Total Amount of items that will be reclassified to profit and loss	630000	660000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	1300000	-260000

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			898850000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			35860000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-295670000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			34530000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			37130000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			-2840000
	Adjustments for increase (decrease) in trade payables, current			19280000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-4640000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			38340000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			18020000
	Adjustments for other financial liabilities, current			55160000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			22780000
	Adjustments for share-based payments			47800000
	Adjustments for fair value losses (gains)			-26020000
	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)			-4130000
	Other adjustments for non-cash items			-2560000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-72520000
	Net cash flows from (used in) operations			826330000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			252170000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			574160000
	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			5140000
	Purchase of property, plant and equipment			10850000
	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			1410000
	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			0
	Interest received			20940000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-472820000
	Net cash flows from (used in) investing activities	-459000000
	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			23530000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			2300000
	Payments of lease liabilities			13580000
	Dividends paid			79610000
	Interest paid			10300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-82260000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			32900000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			710000
	Net increase (decrease) in cash and cash equivalents			33610000
	Cash and cash equivalents cash flow statement at beginning of period			283980000
	Cash and cash equivalents cash flow statement at end of period			317590000