Integrated Filing — IndAS



General information about company
Scrip Code 502137
NSE Symbol DECCANCE
MSEI Symbol NOTLISTED
ISIN INE583C01021
Name of company DECCAN CEMENTS 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 19-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 CEMENT
Start date and time of board meeting 27-May-2025   12:00:00
End date and time of board meeting 27-May-2025   13:00:00
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



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 1189198000 5269772000
Other income 69815000 161990000
Total income 1259013000 5431762000
2 Expenses
(a) Cost of materials consumed 177128000 695514000
(b) Purchases of stock-in-trade 2480000 3750000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -96845000 -20035000
(d) Employee benefit expense 63635000 306796000
(e) Finance costs 28096000 127517000
(f) Depreciation, depletion and amortisation expense 68879000 280771000
(f) Other Expenses
1 Power and Fuel 542376000 2143182000
2 Freight Charges 210460000 976137000
3 Other Expenses 158749000 810722000
Total other expenses 911585000 3930041000
Total expenses 1154958000 5324354000
3 Total profit before exceptional items and tax 104055000 107408000
4 Exceptional items 0 0
5 Total profit before tax 104055000 107408000
6 Tax expense
7 Current tax 17660000 34487000
8 Deferred tax 6888000 -2264000
9 Total tax expenses 24548000 32223000
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 79507000 75185000
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 79507000 75185000
17 Other comprehensive income net of taxes 1345000 1345000
18 Total Comprehensive Income for the period 80852000 76530000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 79507000 75185000
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 80852000 76530000
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 70038000 70038000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 7154218000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 5.68 5.37
Diluted earnings (loss) per share from continuing operations 5.68 5.37
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 5.68 5.37
Diluted earnings (loss) per share from continuing and discontinued operations 5.68 5.37
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) 1.The above consolidated results for the quarter ended and year ended 31st March 2025 were reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on 27th May 2025 The Statutory Auditors have expressed an unmodified audit opinion. n n2.This statement is as per Regulation 33 of the SEBI Listing Obligation and Disclosure Requirements Regulations, 2015. n n3.The Company has one reportable segment Manufacturing and Selling of Cement as per the requirements of Ind AS 108 Operating Segments n n4.Figures for the last quarter are the balancing figures between the audited figures in respect of full financial year and the published year to date figures upto the third quarter of the respective financial years. n n5.The Company has a Wholly owned subsidiary company, Deccan Swarna Cements Private Limited, whose financial results are consolidated in the above statement. n n6.Figures for the quarter and year ended 31st March, 2024 are not given since this is the first year of consolidation



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 3812984000
Capital work-in-progress 8053806000
Investment property 0
Goodwill 0
Other intangible assets 209551000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1593000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 361159000
Total non-current financial assets 362752000
Deferred tax assets (net)
Other non-current assets 350344000
Total non-current assets 12789437000
2 Current assets
Inventories 1006306000
Current financial asset
Current investments 0
Trade receivables, current 577245000
Cash and cash equivalents 1429806000
Bank balance other than cash and cash equivalents 13880000
Loans, current 1818000
Other current financial assets 48267000
Total current financial assets 2071016000
Current tax assets (net) 1433000
Other current assets 385749000
Total current assets 3464504000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 16253941000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 70038000
Other equity 7154218000
Total equity attributable to owners of parent 7224256000
Non controlling interest
Total equity 7224256000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 5466841000
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 252000
Total non-current financial liabilities 5467093000
Provisions, non-current 56491000
Deferred tax liabilities (net) 540283000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 6063867000
Current liabilities
Current financial liabilities
Borrowings, current 1673319000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 49354000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 312227000
Total Trade payable 361581000
Other current financial liabilities 840579000
Total current financial liabilities 2875479000
Other current liabilities 71746000
Provisions, current 18593000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 2965818000
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 9029685000
Total equity and liabilites 16253941000
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 benfit plans 1345000 1345000
Total Amount of items that will not be reclassified to profit and loss 1345000 1345000
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 1345000 1345000



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 107408000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 127517000
Adjustments for decrease (increase) in inventories 4408000
Adjustments for decrease (increase) in trade receivables, current -37180000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -180037000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -121730000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -23680000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -265040000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 280771000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -1668000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -88099000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 55000
Adjustments for interest income 106072000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 119000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -31493000
Other adjustments to reconcile profit (loss) -22119000
Other adjustments for non-cash items 531000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -463827000
Net cash flows from (used in) operations -356419000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 20000000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -376419000
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 37187000
Purchase of property, plant and equipment 2431330000
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 55000
Interest received 120580000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 257000
Net cash flows from (used in) investing activities -2273251000
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 1963652000
Repayments of borrowings 16742000
Payments of lease liabilities 2959000
Dividends paid 42023000
Interest paid 123520000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -604000
Net cash flows from (used in) financing activities 1777804000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -871866000
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 -871866000
Cash and cash equivalents cash flow statement at beginning of period 2301671000
Cash and cash equivalents cash flow statement at end of period 1429805000





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 ANANDAM & CO Yes 30-Nov-2025