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 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 Benfit 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
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 2025-02-07
Indicate Company website link for updated RPT policy of the Company https://s3.ap-south-1.amazonaws.com/df.imagesv1/website-content/Policy-on-Related-Party-Transactions_Dreamfolks-Services-Limited.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? 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
There were no event of default on loans and debt securities during the concerned period



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 3141610000 12918820000
Other income 41900000 89550000
Total income 3183510000 13008370000
2 Expenses
(a) Cost of materials consumed 2791410000 11415820000
(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 90510000 397060000
(e) Finance costs 22630000 35860000
(f) Depreciation, depletion and amortisation expense 10180000 38290000
(f) Other Expenses
1 Other expenses 51680000 179040000
Total other expenses 51680000 179040000
Total expenses 2966410000 12066070000
3 Total profit before exceptional items and tax 217100000 942300000
4 Exceptional items 0 0
5 Total profit before tax 217100000 942300000
6 Tax expense
7 Current tax 61570000 265720000
8 Deferred tax -2480000 -20250000
9 Total tax expenses 59090000 245470000
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 158010000 696830000
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 158010000 696830000
17 Other comprehensive income net of taxes 670000 -920000
18 Total Comprehensive Income for the period 158680000 695910000
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 106540000 106540000
Face value of equity share capital 2 2
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 2.97 13.12
Diluted earnings (loss) per share from continuing operations 2.94 12.96
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 2.97 13.12
Diluted earnings (loss) per share from continuing and discontinued operations 2.94 12.96
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 127280000
Capital work-in-progress
Investment property 15420000
Goodwill 0
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 18200000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 108470000
Total non-current financial assets 126670000
Deferred tax assets (net) 62860000
Other non-current assets
Total non-current assets 336350000
2 Current assets
Inventories 0
Current financial asset
Current investments 897700000
Trade receivables, current 2943120000
Cash and cash equivalents 303330000
Bank balance other than cash and cash equivalents 268890000
Loans, current 47850000
Other current financial assets 57460000
Total current financial assets 4518350000
Current tax assets (net) 86830000
Other current assets 95830000
Total current assets 4701010000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 5037360000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 106540000
Other equity 2951910000
Total equity attributable to owners of parent 3058450000
Non controlling interest
Total equity 3058450000
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 457430000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1188110000
Total Trade payable 1645540000
Other current financial liabilities 108610000
Total current financial liabilities 1755540000
Other current liabilities 70500000
Provisions, current 7330000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 1833370000
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 1978910000
Total equity and liabilites 5037360000
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 / (loss) on defined benefit plan 900000 -1230000
Total Amount of items that will not be reclassified to profit and loss 900000 -1230000
2 Income tax relating to items that will not be reclassified to profit or loss 230000 -310000
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 670000 -920000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 942300000
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 -295740000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 18840000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 35680000
Adjustments for other bank balances -2840000
Adjustments for increase (decrease) in trade payables, current 22020000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 3360000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 38290000
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 56830000
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 25970000
Adjustments for share-based payments 47800000
Adjustments for fair value losses (gains) -22780000
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 -1050000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -75810000
Net cash flows from (used in) operations 866490000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 250370000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 616120000
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 10730000
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 49390000
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 20880000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -472820000
Net cash flows from (used in) investing activities -508330000
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 25530000
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 25530000
Cash and cash equivalents cash flow statement at beginning of period 277800000
Cash and cash equivalents cash flow statement at end of period 303330000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S S Kothari Mehta & Co. LLP Yes 31-Aug-2025


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Dreamfolks Services Limited Liberatha Peter Kallat KMP Remuneration As per the Committee approval 27440000 0 0
2 Dreamfolks Services Limited Balaji Srinivasan KMP Remuneration As per the Committee approval 4940000 0 0
3 Dreamfolks Services Limited Giya Diwaan KMP Remuneration As per the Committee approval 5810000 0 -2190000
4 Dreamfolks Services Limited Harshit Gupta KMP Remuneration As per the Committee approval 1170000 0 0
5 Dreamfolks Services Limited Liberatha Peter Kallat KMP Any other transaction Reimbursement of expense As per the Committee approval 3420000 -3420000 0
6 Dreamfolks Services Limited Balaji Srinivasan KMP Any other transaction Reimbursement of expense As per the Committee approval 60000 -440000 0
7 Dreamfolks Services Limited Giya Diwaan KMP Any other transaction Reimbursement of expense As per the Committee approval 0 -380000 0
8 Dreamfolks Services Limited Rangoli Aggarwal KMP Any other transaction Reimbursement of expense As per the Committee approval 0 -50000 0
9 Dreamfolks Services Limited Harshit Gupta KMP Any other transaction Reimbursement of expense As per the Committee approval 330000 -50000 0
10 Dreamfolks Services Limited Giya Diwaan KMP Any other transaction Expenses paid on the behalf of the company As per the Committee approval 120000 0 0
11 Dreamfolks Services Limited Dinesh Nagpal Director Any other transaction Director sitting fee As per the Committee approval 200000 0 0
12 Dreamfolks Services Limited Mukesh Yadav Director Any other transaction Director sitting fees As per the Committee approval 330000 -10000 0
13 Dreamfolks Services Limited Sharadchandra Damodar Abhayankar Independent director Any other transaction Director sitting fee As per the Committee approval 70000 -10000 0
14 Dreamfolks Services Limited Monica Wihdhwani Independent director Any other transaction Director sitting fee As per the Committee approval 170000 0 0
15 Dreamfolks Services Limited Sunil Kulkarni Independent director Any other transaction Director sitting fee As per the Committee approval 170000 0 0
16 Dreamfolks Services Limited Sudhir Jain Independent director Any other transaction Director sitting fee As per the Committee approval 160000 0 0
17 Dreamfolks Services Limited Ravindra Pandey Independent director Any other transaction Director sitting fee As per the Committee approval 320000 0 0
18 Dreamfolks Services Limited Prerna Kohli Independent director Any other transaction Director sitting fee As per the Committee approval 300000 0 0
19 Dreamfolks Services Limited Sanyam Nagpal Relative of Director Remuneration As per the Committee approval 1240000 0 0
20 Dreamfolks Services Limited Sahil Yadav Relative of Director Remuneration As per the Committee approval 370000 0 0
21 Dreamfolks Services Limited Balaji Srinivasan KMP Advance As per the Committee approval 500000 0 0
22 Dreamfolks Services Limited Dreamfolks Services Pte Limited Subsidiary Any other transaction Expenses paid on the behalf of the Subsidiary As per the Committee approval 50000 0 0
23 Dreamfolks Services Limited Dreamfolks Services Pte Limited Subsidiary Investment As per the Committee approval 0 3200000 3200000 Investment 0 NA Unsecured Investment made by holding company will be utlised by company in operations of business
24 Dreamfolks Services Limited Dreamfolks Services Pte Limited Subsidiary Interest received As per the Committee approval 1170000 410000 0 Textual Information(1)
25 Dreamfolks Services Limited Dreamfolks Services Pte Limited Subsidiary Loan As per the Committee approval 11580000 34690000 47850000 Loan 0 3 years Unsecured Loan Textual Information(2)
26 Dreamfolks Services Limited Dreamfolks Services Pte Limited Subsidiary Any other transaction Expenses paid by Subsidiary on the behalf of the Company As per the Committee approval 130000 -380000 20000
27 Dreamfolks Services Limited Golfklik Private Limited Subsidiary Purchase of goods or services As per the Committee approval 50830000 -20000 0
28 Dreamfolks Services Limited Golfklik Private Limited Subsidiary Advance As per the Committee approval 17020000 9050000 17020000
29 Dreamfolks Services Limited Golfklik Private Limited Subsidiary Any other transaction Advances given against services to be received As per the Committee approval 1100000 0 0
30 Dreamfolks Services Limited Pockket Payment Technologies Private Limited Company in which key management personnel have significant influence Sale of goods or services As per the Committee approval 0 300000 300000
31 Dreamfolks Services Limited Smiti Foundation Contribution to a trust controlled by Directors of the Company in relation to CSR expenditure Any other transaction CSR Contribution As per the Committee approval 0 0 0
32 Dreamfolks Services Limited Redberyl Lifestyle Services Pvt Ltd Company in which key management personnel have significant influence Purchase of goods or services As per the Committee approval 2310000 -30000 0
33 Dreamfolks Services Limited Redberyl Lifestyle Services Pvt Ltd Company in which key management personnel have significant influence Sale of goods or services As per the Committee approval 2300000 2300000 90000
34 Golfklik Private Limited Dreamfolks Services Limited Holding Company Sale of goods or services As per the Committee approval 50830000 20000 0
35 Golfklik Private Limited Dreamfolks Services Limited Holding Company Any other transaction Advances received against services to be provided As per the Committee approval 17020000 -9050000 -17020000 Textual Information(3)
36 Golfklik Private Limited Dreamfolks Services Limited Holding Company Any other transaction Other support services As per the Committee approval 1100000 0 0
37 Dreamfolks Services Pte Limited Dreamfolks Services Limited Holding Company Any other transaction Expenses paid on the behalf of the company by holding company As per the Committee approval 50000 0 0
38 Dreamfolks Services Pte Limited Dreamfolks Services Limited Holding Company Interest paid As per the Committee approval 1170000 -410000 0
39 Dreamfolks Services Pte Limited Dreamfolks Services Limited Holding Company Any other transaction Borrowing from holding company As per the Committee approval 11580000 -34690000 -47850000
40 Dreamfolks Services Pte Limited Dreamfolks Services Limited Holding Company Any other transaction Expenses paid on the behalf of the Holding Company As per the Committee approval 130000 380000 -20000
Total value of transaction during the reporting period 215490000



Text Block
Textual Information(1) Interest Accrued on Loan
Textual Information(2) One year yield on government securities plus 50 basis point
Textual Information(3) Advances to be utlised against services to be received by holding company as a normal business operations.