Integrated Filing — IndAS



General information about company
Scrip Code 543650
NSE Symbol DCXINDIA
MSEI Symbol NA
ISIN INE0KL801015
Name of company DCX Systems 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 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-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 Aerospace and Defence
Start date and time of board meeting 27-May-2025   16:30:00
End date and time of board meeting 27-May-2025   17:02:00
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 Not applicable



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 5499570000 10836710000
Other income 235200000 800260000
Total income 5734770000 11636970000
2 Expenses
(a) Cost of materials consumed 5268750000 10359710000
(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 68400000 233620000
(e) Finance costs 15440000 108940000
(f) Depreciation, depletion and amortisation expense 37340000 133710000
(f) Other Expenses
1 Other Expenses 60140000 197260000
Total other expenses 60140000 197260000
Total expenses 5450070000 11033240000
3 Total profit before exceptional items and tax 284700000 603730000
4 Exceptional items 0 0
5 Total profit before tax 284700000 603730000
6 Tax expense
7 Current tax 69270000 209390000
8 Deferred tax 8410000 5580000
9 Total tax expenses 77680000 214970000
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 207020000 388760000
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 207020000 388760000
17 Other comprehensive income net of taxes 92320000 85590000
18 Total Comprehensive Income for the period 299340000 474350000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 222780000 222780000
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 1.86 3.49
Diluted earnings (loss) per share from continuing operations 1.86 3.49
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 1.86 3.49
Diluted earnings (loss) per share from continuing and discontinued operations 1.86 3.49
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
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 621750000
Capital work-in-progress 0
Investment property 71730000
Goodwill 0
Other intangible assets 2771810000
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 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 50160000
Total non-current financial assets 50160000
Deferred tax assets (net) 14680000
Other non-current assets 500000
Total non-current assets 3530630000
2 Current assets
Inventories 2889680000
Current financial asset
Current investments 0
Trade receivables, current 1651890000
Cash and cash equivalents 1938280000
Bank balance other than cash and cash equivalents 8096690000
Loans, current 0
Other current financial assets 8840000
Total current financial assets 11695700000
Current tax assets (net) 0
Other current assets 924660000
Total current assets 15510040000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 19040670000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 222780000
Other equity 13529530000
Total equity attributable to owners of parent 13752310000
Non controlling interest 0
Total equity 13752310000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
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 0
Total non-current financial liabilities 0
Provisions, non-current 29520000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 22080000
Total non-current liabilities 51600000
Current liabilities
Current financial liabilities
Borrowings, current 230000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 9520000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1002220000
Total Trade payable 1011740000
Other current financial liabilities 232760000
Total current financial liabilities 1244730000
Other current liabilities 3872620000
Provisions, current 1120000
Current tax liabilities (Net) 118290000
Deferred government grants, Current 0
Total current liabilities 5236760000
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 5288360000
Total equity and liabilites 19040670000
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 of defined benefit liability/(asset) -1840000 -1840000
2 Exchange differences of translating the financials 93520000 86790000
Total Amount of items that will not be reclassified to profit and loss 91680000 84950000
2 Income tax relating to items that will not be reclassified to profit or loss -640000 -640000
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 92320000 85590000



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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 603730000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -854710000
Adjustments for decrease (increase) in trade receivables, current 5018820000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -225380000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -12890000
Adjustments for other financial assets, current -8680000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -2908360000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 3557880000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 133710000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 410000
Adjustments for provisions, non-current 14170000
Adjustments for other financial liabilities, current 212850000
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 0
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) 86810000
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) 5014630000
Net cash flows from (used in) operations 5618360000
Dividends received 0
Interest paid -71350000
Interest received -616130000
Income taxes paid (refund) 114560000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 4959020000
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 0
Purchase of property, plant and equipment 3000150000
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 0
Interest received 616130000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -1860000
Net cash flows from (used in) investing activities -2385880000
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 0
Repayments of borrowings 2905730000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 71350000
Other inflows (outflows) of cash 2030650000
Net cash flows from (used in) financing activities -946430000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1626710000
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 1626710000
Cash and cash equivalents cash flow statement at beginning of period 8408260000
Cash and cash equivalents cash flow statement at end of period 10034970000