Integrated Filing — IndAS



General information about company
Scrip Code 539979
NSE Symbol DIGJAMLMTD
MSEI Symbol NOTLISTED
ISIN INE731U01028
Name of company DIGJAM 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 TEXTILE
Start date and time of board meeting 27-May-2025   19:45:00
End date and time of board meeting 27-May-2025   23:40:00
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 2022-11-11
Indicate Company website link for updated RPT policy of the Company https://digjam.co.in/policies/
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
NA



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 61841000 181983000
Other income 2009000 2009000
Total income 63850000 183992000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 47918000 141012000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -6598000 -19415000
(d) Employee benefit expense 2035000 6161000
(e) Finance costs 7666000 13351000
(f) Depreciation, depletion and amortisation expense 10000 190000
(f) Other Expenses
1 Other Expenses 7772000 22902000
2 NA 0 0
3 NA 0 0
4 NA 0 0
5 NA 0 0
6 NA 0 0
7 NA 0 0
8 NA 0 0
9 NA 0 0
10 NA 0 0
Total other expenses 7772000 22902000
Total expenses 58803000 164201000
3 Total profit before exceptional items and tax 5047000 19791000
4 Exceptional items 0 0
5 Total profit before tax 5047000 19791000
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 5047000 19791000
12 Profit (loss) from discontinued operations before tax 31492000 -125840000
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 31492000 -125840000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 36539000 -106049000
17 Other comprehensive income net of taxes 1640000 1640000
18 Total Comprehensive Income for the period 38179000 -104409000
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 200000000 200000000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve -146040000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.25 0.99
Diluted earnings (loss) per share from continuing operations 0.25 0.99
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 1.57 -6.29
Diluted earnings (loss) per share from discontinued operations 1.57 -6.29
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.82 -5.3
Diluted earnings (loss) per share from continuing and discontinued operations 1.82 -5.3
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 915000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 1353000
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 2235000
Total non-current financial assets 2235000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 4503000
2 Current assets
Inventories 138209000
Current financial asset
Current investments 0
Trade receivables, current 60359000
Cash and cash equivalents 56000
Bank balance other than cash and cash equivalents 19242000
Loans, current 0
Other current financial assets 14648000
Total current financial assets 94305000
Current tax assets (net) 0
Other current assets 0
Total current assets 232514000
3 Non-current assets classified as held for sale 571412000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 808429000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 200000000
Other equity -146040000
Total equity attributable to owners of parent 53960000
Non controlling interest
Total equity 53960000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 471457000
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 471457000
Provisions, non-current 233000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 471690000
Current liabilities
Current financial liabilities
Borrowings, current 120000000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 945000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 127518000
Total Trade payable 128463000
Other current financial liabilities 5219000
Total current financial liabilities 253682000
Other current liabilities 29083000
Provisions, current 14000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 282779000
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 754469000
Total equity and liabilites 808429000
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 of the defined benefit plans 66000 66000
2 Remeasurement of the defined benefit plans 1574000 1574000
Total Amount of items that will not be reclassified to profit and loss 1640000 1640000
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 0 0
5 Total Other comprehensive income 1640000 1640000



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 19791000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 13351000
Adjustments for decrease (increase) in inventories -32521000
Adjustments for decrease (increase) in trade receivables, current -1469000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -4238000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 778000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 96608000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -21253000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 5719000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -3058000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -82051000
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) -125840000
Other adjustments for non-cash items 4449000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -149525000
Net cash flows from (used in) operations -129734000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -5896000
Other inflows (outflows) of cash -63744000
Net cash flows from (used in) operating activities -187582000
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 76208000
Purchase of property, plant and equipment 2290000
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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities 73918000
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 782552000
Repayments of borrowings 699528000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 8114000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 74910000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -38754000
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 -38754000
Cash and cash equivalents cash flow statement at beginning of period 58053000
Cash and cash equivalents cash flow statement at end of period 19299000





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 Nayan Parikh & Co Yes 30-Sep-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 Digjam Limited Minal Patel Relative of Director Any other transaction Redemption of NCD Approved by audit committee 220000000 220000000 0
2 Digjam Limited Minal Patel Relative of Director Interest paid Approved by audit committee 6836000 0 0
3 Digjam Limited Finquest Financial Solutions Private Limited Holding Company Interest paid Approved by audit committee 12060000 0 0
4 Digjam Limited Hardik Patel Whole Time Director Loan Loan Taken Approved by audit committee 40000000 140000000 180000000
5 Digjam Limited Hardik Patel Whole Time Director Loan Loan Repaid Approved by audit committee 180000000 0 0
6 Digjam Limited Reid and Taylor International Private limited Associated entity Purchase of goods or services Purchase of Raw material Approved by audit committee 105670000 0 0
7 Digjam Limited Reid and Taylor International Private limited Associated entity Sale of goods or services Sale of goods Approved by audit committee 10820000 0 0
8 Digjam Limited Reid and Taylor International Private limited Associated entity Sale of fixed assets Sale of assets Approved by audit committee 1673000 0 0
9 Digjam Limited Reid and Taylor International Private limited Associated entity Loan Loan taken Approved by audit committee 366836000 0 366836000
10 Digjam Limited Reid and Taylor International Private limited Associated entity Loan Loan Repaid Approved by audit committee 46000000 0 320836000
11 Digjam Limited Shree Digvijaya Woollen Mills Limited Employees Gratuity Fund Gratuity Trust Any other transaction Gratuity Contribution Approved by audit committee 40636000 0 0
12 Digjam Limited Sri D. G. Rajan Independent Director Any other transaction Sitting Fees Approved by audit committee 285000 0 0
13 Digjam Limited Sri P Swaminathan Independent Director Any other transaction Sitting Fees Approved by audit committee 270000 0 0
14 Digjam Limited Ms. Sudha Bhushan Independent Director Any other transaction Sitting Fees Approved by audit committee 285000 0 0
15 Digjam Limited Sri Ajay Agarwal Executive Director Any other transaction Travelling expenses Approved by audit committee 17000 0 0
Total value of transaction during the reporting period 1031388000