Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol DANGEE
MSEI Symbol NOTLISTED
ISIN INE688Y01022
Name of company DANGEE DUMS 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 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 Manufacturing and Trading of Bakery & Confectionery Products.
Start date and time of board meeting 27-May-2025   17:00:00
End date and time of board meeting 27-May-2025   17:30:00
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. 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 2025-04-26
Indicate Company website link for updated RPT policy of the Company https://www.dangeedums.com/investor-center?detail=policies-and-corporate-governance
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
No Default of loans



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 65063000 268359000
Other income 1290000 5995000
Total income 66353000 274354000
2 Expenses
(a) Cost of materials consumed 15650000 66687000
(b) Purchases of stock-in-trade 6193000 25986000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1093000 -1018000
(d) Employee benefit expense 12621000 51010000
(e) Finance costs 5295000 17791000
(f) Depreciation, depletion and amortisation expense 12748000 45615000
(f) Other Expenses
1 Other Expenses 18698000 76739000
Total other expenses 18698000 76739000
Total expenses 72298000 282810000
3 Total profit before exceptional items and tax -5945000 -8456000
4 Exceptional items 0 0
5 Total profit before tax -5945000 -8456000
6 Tax expense
7 Current tax 0 0
8 Deferred tax -4282000 -3239000
9 Total tax expenses -4282000 -3239000
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 -1663000 -5217000
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 -1663000 -5217000
17 Other comprehensive income net of taxes 35000 259000
18 Total Comprehensive Income for the period -1628000 -4958000
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 153975000 153975000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 4053000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.01 -0.03
Diluted earnings (loss) per share from continuing operations -0.01 -0.03
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 -0.01 -0.03
Diluted earnings (loss) per share from continuing and discontinued operations -0.01 -0.03
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 84890000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 135695000
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 183000
Trade receivables, non-current 0
Loans, non-current 46571000
Other non-current financial assets 15323000
Total non-current financial assets 62077000
Deferred tax assets (net) 54828000
Other non-current assets 129000
Total non-current assets 337619000
2 Current assets
Inventories 19585000
Current financial asset
Current investments 0
Trade receivables, current 1806000
Cash and cash equivalents 1753000
Bank balance other than cash and cash equivalents 75000
Loans, current 2283000
Other current financial assets 3075000
Total current financial assets 8992000
Current tax assets (net) 793000
Other current assets 1188000
Total current assets 30558000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 368177000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 153975000
Other equity 4053000
Total equity attributable to owners of parent 158028000
Non controlling interest
Total equity 158028000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 4523000
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 132720000
Total non-current financial liabilities 137243000
Provisions, non-current 1398000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 138641000
Current liabilities
Current financial liabilities
Borrowings, current 18248000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2945000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5957000
Total Trade payable 8902000
Other current financial liabilities 39509000
Total current financial liabilities 66659000
Other current liabilities 4056000
Provisions, current 793000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 71508000
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 210149000
Total equity and liabilites 368177000
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 Items that will not be reclassified to profit or loss 32000 343000
Total Amount of items that will not be reclassified to profit and loss 32000 343000
2 Income tax relating to items that will not be reclassified to profit or loss -3000 84000
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 35000 259000



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 -8456000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 17791000
Adjustments for decrease (increase) in inventories -1658000
Adjustments for decrease (increase) in trade receivables, current -548000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 237000
Adjustments for decrease (increase) in other non-current assets 69000
Adjustments for other financial assets, non-current 1539000
Adjustments for other financial assets, current -897000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -1508000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 1159000
Adjustments for increase (decrease) in other non-current liabilities -126000
Adjustments for depreciation and amortisation expense 45615000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 183000
Adjustments for provisions, non-current 275000
Adjustments for other financial liabilities, current -720000
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 5968000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 530000
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 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 55973000
Net cash flows from (used in) operations 47517000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -429000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 47946000
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 287000
Purchase of property, plant and equipment 8791000
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 1324000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 64625000
Net cash flows from (used in) investing activities 57445000
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 5256000
Repayments of borrowings 32520000
Payments of lease liabilities 28643000
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -51485000
Net cash flows from (used in) financing activities -107392000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -2001000
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 -2001000
Cash and cash equivalents cash flow statement at beginning of period 3754000
Cash and cash equivalents cash flow statement at end of period 1753000





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 M/s. J T Shah & Co. Yes 29-Feb-2028


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 Dangee Dums Limited Foram Patel Director Remuneration 800000 NA 332000 0 0
2 DANGEE DUMS LIMITED NIKUL J. PATEL Key Management Personnel Any other transaction Interest Income on Lease deposit 700000 NA 231000 6505000 6736000
3 DANGEE DUMS LIMITED NIKUL J. PATEL Key Management Personnel Any other transaction Interest Paid on Lease Liability 3000000 NA 926000 19785000 18135000
4 DANGEE DUMS LIMITED NIKUL J. PATEL Key Management Personnel Any other transaction Repayment of Principal Portion of Lease Liability 3500000 NA 1650000 0 0
5 DANGEE DUMS LIMITED ZIPBOOKS SOFTWARE SOLUTIONS PRIVATE LIMITED Related Party Any other transaction Software & Licence fees 1400000 NA 464000 0 0
6 DANGEE DUMS LIMITED ZIPBOOKS SOFTWARE SOLUTIONS PRIVATE LIMITED Related Party Any other transaction Sundry Debtor 0 NA 43000 0 0
7 DANGEE DUMS LIMITED NIRMAN INFRACON PRIVATE LIMITED Related Party Any other transaction Purchase of Property, Plant & Equipment 2000000 NA 2063000 0 0
8 DANGEE DUMS LIMITED UQUIRE EQUIPO Related Party Any other transaction Miscellaneous Expenses 2000000 NA 600000 0 0
9 DANGEE DUMS LIMITED UQUIRE EQUIPO Related Party Any other transaction Rent Expense 1500000 NA 543000 0 0
10 DANGEE DUMS LIMITED PATEL DAXABEN J. Relative of Key Management Personnel Any other transaction Interest Paid on Lease Liability 700000 NA 163000 3491000 3200000
11 DANGEE DUMS LIMITED PATEL DAXABEN J. Relative of Key Management Personnel Any other transaction Repayment of Principal Portion of Lease Liability 1000000 NA 291000 0 0
12 DANGEE DUMS LIMITED JAGDISHCHANDRA B. PATEL Relative of Key Management Personnel Any other transaction Interest Paid on Lease Liability 300000 NA 9000 441000 0
13 DANGEE DUMS LIMITED JAGDISHCHANDRA B. PATEL Relative of Key Management Personnel Any other transaction Repayment of Principal Portion of Lease Liability 1200000 NA 441000 0 0
14 DANGEE DUMS LIMITED NIKUL J. PATEL Key Management Personnel Loan 17000 NA 0 17000 17000
15 DANGEE DUMS LIMITED Aromen Restaurants Private Limited Related Party Any other transaction Inter Corporate Loans 0 NA 0 0 2283000
16 DANGEE DUMS LIMITED Aromen Restaurants Private Limited Related Party Any other transaction Sundry Debtor 0 NA 0 26000 0
17 DANGEE DUMS LIMITED NIRMAN INFRACON PRIVATE LIMITED Related Party Any other transaction Creditor for expense 0 NA 2219000 454000 275000
18 DANGEE DUMS LIMITED UQUIRE EQUIPO Related Party Any other transaction Creditor for expense 0 NA 1402000 406000 221000
Total value of transaction during the reporting period 11377000