Integrated Filing — IndAS



General information about company
Scrip Code 502820
NSE Symbol DCM
MSEI Symbol NOTLISTED
ISIN INE498A01018
Name of company DCM 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 20-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 Multi segment
Description of single segment
Start date and time of board meeting 27-May-2025   15:08:00
End date and time of board meeting 27-May-2025   15:46:00
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 2025-02-13
Indicate Company website link for updated RPT policy of the Company https://dcm.in/wp-content/uploads/2024/08/RPT-Policy-DCM-Limited-1.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
This is 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 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 0 2700000
Other income 80500000 134900000
Total income 80500000 137600000
2 Expenses
(a) Cost of materials consumed 0 0
(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 4300000 28800000
(e) Finance costs 2800000 17100000
(f) Depreciation, depletion and amortisation expense 7100000 33000000
(f) Other Expenses
1 Power, fuel etc. 353000 1470000
2 Repair & Maintenance - building, machinery and others 570000 1616000
3 Insurance 136000 715000
4 Security Charges & Rates & taxes 2653000 10796000
5 Director's fees & legal and professional fees 5494000 8897000
6 Travelling and conveyance 548000 1877000
7 Expenses on CSR and Assets w/o 751000 751000
8 Bad trade and other receivables, loans and advances written off 974000 1191000
9 Loss on valuation of Inventories 13286000 13286000
10 Miscellaneous Expenses 1187000 2863000
Total other expenses 25952000 43462000
Total expenses 40152000 122362000
3 Total profit before exceptional items and tax 40348000 15238000
4 Exceptional items 0 0
5 Total profit before tax 40348000 15238000
6 Tax expense
7 Current tax 0 0
8 Deferred tax 0 0
9 Total tax expenses 0 0
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 40348000 15238000
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 40348000 15238000
17 Other comprehensive income net of taxes -2200000 2200000
18 Total Comprehensive Income for the period 38148000 17438000
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 186800000 186800000
Face value of equity share capital 10 10
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 2.16 0.81
Diluted earnings (loss) per share from continuing operations 2.16 0.81
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 2.16 0.81
Diluted earnings (loss) per share from continuing and discontinued operations 2.16 0.81
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Please refer audited financial results submitted



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 285000000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 200000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 316800000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 19800000
Total non-current financial assets 336600000
Deferred tax assets (net) 34300000
Other non-current assets 36900000
Total non-current assets 693000000
2 Current assets
Inventories 78700000
Current financial asset
Current investments 0
Trade receivables, current 1000000
Cash and cash equivalents 800000
Bank balance other than cash and cash equivalents 54900000
Loans, current 600000
Other current financial assets 500000
Total current financial assets 57800000
Current tax assets (net) 0
Other current assets 15100000
Total current assets 151600000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 844600000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 186800000
Other equity -91500000
Total equity attributable to owners of parent 95300000
Non controlling interest
Total equity 95300000
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 174900000
Total non-current financial liabilities 174900000
Provisions, non-current 30500000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 205400000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 8900000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 7000000
Total Trade payable 15900000
Other current financial liabilities 522600000
Total current financial liabilities 538500000
Other current liabilities 3400000
Provisions, current 2000000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 543900000
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 749300000
Total equity and liabilites 844600000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) Please refer audited financial results submitted



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)
1 Real Estate 0 0
2 Grey Iron Casting 0 2700000
Total Segment Revenue 0 2700000
Less: Inter segment revenue
Revenue from operations 0 2700000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Real Estate 400000 1400000
2 Grey Iron Casting -21700000 -60300000
Total Profit before tax -21300000 -58900000
i. Finance cost 2800000 2800000
ii. Other Unallocable Expenditure net off Unallocable income -64400000 -64400000
Profit before tax 40300000 15200000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Real Estate 17600000 17600000
2 Grey Iron Casting 331500000 331500000
Total Segment Asset 349100000 349100000
Un-allocable Assets 495500000 495500000
Net Segment Asset 844600000 844600000
4 Segment Liabilities
Segment Liabilities
1 Real Estate 674500000 674500000
2 Grey Iron Casting 60900000 60900000
Total Segment Liabilities 735400000 735400000
Un-allocable Liabilities 13900000 13900000
Net Segment Liabilities 749300000 749300000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Please refer audited financial results submitted



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 Re-measurement (losses)/gain on defined benefit plan -2200000 2200000
Total Amount of items that will not be reclassified to profit and loss -2200000 2200000
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
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
5 Total Other comprehensive income -2200000 2200000



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 15238000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 17100000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 400000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 36900000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -500000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -800000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -7300000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 33000000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 13800000
Adjustments for provisions, current -200000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -65900000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 76100000
Adjustments for interest income 44600000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -500000
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 -10638000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -105338000
Net cash flows from (used in) operations -90100000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -6700000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -83400000
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 700000
Purchase of property, plant and equipment 7200000
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 76100000
Interest received 44100000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -5200000
Net cash flows from (used in) investing activities 108500000
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 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 25100000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -25100000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 0
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 0
Cash and cash equivalents cash flow statement at beginning of period 800000
Cash and cash equivalents cash flow statement at end of period 800000





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 S S Kothari Mehta & Co. LLP, Chartered Accountants 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 DCM Limited Purearth Infrastructure Limited Joint Controlled Entity Any other transaction Book debts against purchase of residential flats 0 0 0 255848000 174472000 Any other Payable for purchase of rights in flats (including Interest of Rs. 442.47 Lakh @ 9.36% to 11.87% interest rate during the financial year 2024-25) and is secured by equitable mortgage of 43.65 acres of Company’s land situated at near Mela Ground Hissar - 125001, Haryana, India. 17.4472 5.5 Years
2 DCM Limited Purearth Infrastructure Limited Joint Controlled Entity Investment 0 0 0 291299000 291299000
3 DCM Limited Purearth Infrastructure Limited Joint Controlled Entity Any other transaction Conversion charges 0 0 0 3135000 3135000
4 DCM Limited Purearth Infrastructure Limited Joint Controlled Entity Any other transaction Building Maintenance, Electricity, expenses 462000 0 462000 0 0
5 DCM Limited Purearth Infrastructure Limited Joint Controlled Entity Dividend received 68486000 0 68486000 0 0
6 DCM Limited DCM Infotech Limited (Formerly known as DCM Realty Investment & Consulting Limited) Wholly Owned Subsidiary Investment 0 0 0 25500000 25500000
7 DCM Limited DCM Infotech Limited (Formerly known as DCM Realty Investment & Consulting Limited) Wholly Owned Subsidiary Dividend received 7650000 0 0 0 0
8 DCM Limited DCM Landmark Limited (Formerly known as DCM Textiles Limited) Wholly Owned Subsidiary Investment 0 0 0 500000 500000
9 DCM Limited DCM Infinity Realtors Limited (Formerly known as DCM Data Systems Limited) Wholly Owned Subsidiary Investment 0 0 0 500000 500000
10 DCM Limited DCM Realty and Infrastructure Limited Wholly Owned Subsidiary Investment 0 0 0 500000 500000
11 DCM Limited DCM Engineering Limited (Formerly Known as DCM Tools and Dies Limited) Wholly Owned Subsidiary Investment 0 0 0 500000 500000
12 DCM Limited DCM Employees Welfare Trust Other related Entity Any other transaction Balance receivable 0 0 0 27990000 27990000
13 DCM Limited DCM Employees Welfare Trust Other related Entity Any other transaction Provision for doubtful debts 0 0 0 10000000 5000000
14 DCM Limited DCM Engineering Products Educational Society Other related Entity Any other transaction Balance Payable 0 0 0 738000 738000
15 DCM Limited DCM Nouvelle Ltd. Director along with his relative hold more than 2% of paid up share capital Any other transaction Reimbursement of Property Tax 0 0 515000 515000 0
16 DCM Limited DCM Educational Society Other related Entity Any other transaction Rent received 0 0 10000 0 0
Total value of transaction during the reporting period 69473000