Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol DPSCLTD
MSEI Symbol DPSCLTD
ISIN INE360C01024
Name of company DPSC 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 20-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-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 Multi segment
Description of single segment
Start date and time of board meeting 20-May-2025   16:00:00
End date and time of board meeting 20-May-2025   20:05:00
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 Statement on impact of audit qualification



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 1502075000 6515929000
Other income 892416000 1112639000
Total income 2394491000 7628568000
2 Expenses
(a) Cost of materials consumed 0 136127000
(b) Purchases of stock-in-trade 1100276000 4602057000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 136906000 578424000
(e) Finance costs 63372000 271787000
(f) Depreciation, depletion and amortisation expense 89896000 355114000
(f) Other Expenses
1 Lease Rent 12489000 81094000
2 Cost of Materials and installation services 46275000 193147000
3 Loss on de recognition of financial assets 735492000 735492000
4 other expenses 252337000 587473000
Total other expenses 1046593000 1597206000
Total expenses 2437043000 7540715000
3 Total profit before exceptional items and tax -42552000 87853000
4 Exceptional items 0 0
5 Total profit before tax -42552000 87853000
6 Tax expense
7 Current tax 3732000 75834000
8 Deferred tax -28536000 -59192000
9 Total tax expenses -24804000 16642000
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 -17748000 71211000
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 -913000 -913000
16 Total profit (loss) for period -18661000 70298000
17 Other comprehensive income net of taxes -2315421000 -1412116000
18 Total Comprehensive Income for the period -2334082000 -1341818000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -17748000 71211000
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 -18661000 70298000
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 973790000 973790000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 1950139000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.01 0.04
Diluted earnings (loss) per share from continuing operations 0.01 0.04
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 0.04
Diluted earnings (loss) per share from continuing and discontinued operations 0.01 0.04
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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 9678931000
Capital work-in-progress 101006000
Investment property 0
Goodwill 0
Other intangible assets 9144000
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 6716000
Trade receivables, non-current 0
Loans, non-current 82000
Other non-current financial assets 17282000
Total non-current financial assets 24080000
Deferred tax assets (net) 0
Other non-current assets 2879000
Total non-current assets 9816040000
2 Current assets
Inventories 138377000
Current financial asset
Current investments 0
Trade receivables, current 1363392000
Cash and cash equivalents 42106000
Bank balance other than cash and cash equivalents 364895000
Loans, current 354114000
Other current financial assets 2392972000
Total current financial assets 4517479000
Current tax assets (net) 0
Other current assets 224520000
Total current assets 4880376000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 3528060000
Total assets 18224476000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1577933000
Other equity 7220432000
Total equity attributable to owners of parent 8798365000
Non controlling interest 0
Total equity 8798365000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1248683000
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 82121000
Total Trade payable 82121000
Other non-current financial liabilities 454859000
Total non-current financial liabilities 1785663000
Provisions, non-current 51369000
Deferred tax liabilities (net) 1170661000
Deferred government grants, Non-current 0
Other non-current liabilities 270973000
Total non-current liabilities 3278666000
Current liabilities
Current financial liabilities
Borrowings, current 315221000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 139934000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1852576000
Total Trade payable 1992510000
Other current financial liabilities 395759000
Total current financial liabilities 2703490000
Other current liabilities 1784167000
Provisions, current 205912000
Current tax liabilities (Net) 600111000
Deferred government grants, Current 0
Total current liabilities 5293680000
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 853765000
Total liabilities 9426111000
Total equity and liabilites 18224476000
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)
1 Regulated operation 1430526000 6211068000
2 Non regulated operation 71549000 304861000
Total Segment Revenue 1502075000 6515929000
Less: Inter segment revenue 0 0
Revenue from operations 1502075000 6515929000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Regulated operation 35369000 369730000
2 Non regulated operation -15462000 -11003000
Total Profit before tax 19907000 358727000
i. Finance cost 63372000 63372000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax -43465000 86940000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Regulated operation 15181265000 15181265000
2 Non regulated operation 3043211000 3043211000
Total Segment Asset 18224476000 18224476000
Un-allocable Assets 0 0
Net Segment Asset 18224476000 18224476000
4 Segment Liabilities
Segment Liabilities
1 Regulated operation 8914790000 8914790000
2 Non regulated operation 511321000 511321000
Total Segment Liabilities 9426111000 9426111000
Un-allocable Liabilities 0 0
Net Segment Liabilities 9426111000 9426111000
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 items that will not be reclassified tp profit or loss -2570669000 -1517280000
Total Amount of items that will not be reclassified to profit and loss -2570669000 -1517280000
2 Income tax relating to items that will not be reclassified to profit or loss -253278000 -105224000
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 -1970000 60000
5 Total Other comprehensive income -2315421000 -1412116000



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 87853000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 271787000
Adjustments for decrease (increase) in inventories -52987000
Adjustments for decrease (increase) in trade receivables, current -5116000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -65095000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 164448000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 482381000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 160588000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 355114000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 355000
Adjustments for dividend income -503000
Adjustments for interest income -207631000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -98000
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) -71017000
Other adjustments for non-cash items -312189000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 1136305000
Net cash flows from (used in) operations 1224158000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -19346000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1243504000
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 19805000
Purchase of property, plant and equipment -150637000
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 10689000
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 75215000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 22654000
Net cash flows from (used in) investing activities 279000000
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 -498502000
Payments of lease liabilities 0
Dividends paid -22884000
Interest paid -101824000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -106997000
Net cash flows from (used in) financing activities 516213000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 2038717000
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 2038717000
Cash and cash equivalents cash flow statement at beginning of period 6043000
Cash and cash equivalents cash flow statement at end of period 2044760000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Qualified 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
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 SS KOTHARI MEHTA & CO. LLP Yes 31-Aug-2025


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 7450777000 7450777000
2 Total Expenditure 7391890000 7391890000
3 Net Profit/(Loss) 58887000 58887000
4 Earnings Per Share 0.03 0.03
5 Total Assets 18116712000 18116712000
6 Total Liabilities 9292602000 9292602000
7 Net Worth 3553814000 3553814000


Audit qualification
Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Repetitive Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)
2 Textual Information(6) Qualified opinion Repetitive Textual Information(7) Textual Information(8) Textual Information(9) Textual Information(10)
3 Textual Information(11) Qualified opinion Repetitive Textual Information(12) Textual Information(13) Textual Information(14) Textual Information(15)


Text Block
Textual Information(1) We draw attention to note 4 of the Statement regarding receivables from Power Trust of Rs. 19970 lakhs with respect to sale of investments by the Company, necessary provision against the same has not been made in the Statement. Considering the receivable amount being unsecured and as the major underlying asset of Power Trust is subject to a case filed under Insolvency and Bankruptcy Code, 2016 IBC which is pending as on date and recovery of the above receivable being dependent on the outcome of the case, we are unable to quantify the impact on the Statement.
Textual Information(2) Not Applicable
Textual Information(3) the matter is subjudice
Textual Information(4) the matter is subjudice
Textual Information(5) the impact with respect to above and consequential adjustments cannot be ascertained and as such cannot be commented upon by us.
Textual Information(6) We draw attention to note 7 in the Statement regarding an application before National Company Law Tribunal under the Insolvency and Bankruptcy Code, 2016 against the Company filed by the lenders of Meenakshi Energy Limited for invocation of Corporate Guarantee given by the Company. The events and conditions along with other matters as set forth in the said note, indicate uncertainty on the outcome of the above matter. As it is subjudice, the impact of the same on the Statement cannot be ascertained.
Textual Information(7) NOT APPLICABLE
Textual Information(8) the matter is subjudice
Textual Information(9) the matter is subjudice
Textual Information(10) the impact with respect to above and consequential adjustments cannot be ascertained and as such cannot be commented upon by us.
Textual Information(11) We draw attention to note 8 in the Statement, regarding outstanding Electricity Duty amounting to Rs. 15296.87 lakhs as at March 31, 2025 as per the relevant provisions of the Bengal Electricity Duty Act, 1935. The matter as set forth in the said note, indicate uncertainty on the outcome and its consequential impact and as such the effect of the same on the Statement cannot be ascertained.
Textual Information(12) NOT APPLICABLE
Textual Information(13) mANAGEMENT IS TAKING NECESSARY STEPS
Textual Information(14) MANAGEMENT IS TAKING NECESSARY STEPS
Textual Information(15) the impact with respect to above and consequential adjustments cannot be ascertained and as such cannot be commented upon by us.


Signatories detail
Name of CEO / Managing director Raghav Raj Kanoria
Name of CFO Anil Krishna Prasad
Name of audit committee chairman Suresh Chandra Gupta
Name of statutory auditor SS Kothar Mehta & Co. LLP
Name of other signatory, if any, with designation
Place Kolkata
Date 20-May-2025