Integrated Filing — IndAS



General information about company
Scrip Code 543636
NSE Symbol DCI
MSEI Symbol NOTLISTED
ISIN INE0A1101019
Name of company DC Infotech And Communication 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 28-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 Multi segment
Description of single segment
Start date and time of board meeting 28-May-2025   11:00:00
End date and time of board meeting 28-May-2025   18:30:00
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 2024-05-29
Indicate Company website link for updated RPT policy of the Company https://www.dcinfotech.com/investorrelationship.php
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
There is no Default on Loans and Debt Securities



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 1727201000 5557491000
Other income 8750000 14409000
Total income 1735951000 5571900000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 1540299000 5223225000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 52023000 -126693000
(d) Employee benefit expense 26404000 93993000
(e) Finance costs 21092000 69327000
(f) Depreciation, depletion and amortisation expense 1614000 5527000
(f) Other Expenses
1 Bad Debts 2182000 2182000
2 Commission 7232000 19702000
3 Conveyance 2743000 10151000
4 Legal and Professional Fees 3095000 12728000
5 Rent 4037000 14154000
6 Sales Promotion and Advertisement -1745000 3642000
7 Traveling Expenses 2109000 12377000
8 Provision for Doubtful debts or ECL 10381000 10381000
9 Insurance 1418000 4693000
10 Other Expenses 7411000 16218000
Total other expenses 38863000 106228000
Total expenses 1680295000 5371607000
3 Total profit before exceptional items and tax 55656000 200293000
4 Exceptional items 0 0
5 Total profit before tax 55656000 200293000
6 Tax expense
7 Current tax 19386000 57066000
8 Deferred tax -894000 -1771000
9 Total tax expenses 18492000 55295000
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 37164000 144998000
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 37164000 144998000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period 37164000 144998000
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 14180000000 14180000000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 580363000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.62 10.72
Diluted earnings (loss) per share from continuing operations 2.29 9.3
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 2.62 10.72
Diluted earnings (loss) per share from continuing and discontinued operations 2.29 9.3
24 Debt equity ratio 0.007 0.007
25 Debt service coverage ratio 0.0314 0.0314
26 Interest service coverage ratio 0.0454 0.0454
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) These results have been prepared in accordance with the Indian Accounting Standards referred to as Ind AS 34 interim Financial Reporting prescribed under Section 133 of the Companies Act 2013 read with Companies Indian Accounting Standards Rules as amended from time to time nThe Audit Committee has reviewed the above results and the Board of Directors has approved the above results and its release at their respective meetings held on May 28 2025 nAs required by para 32 of IND AS 101 there is no change in the figures reported under the previous GAAP and IND AS nThe Company has two reportable business segment Hence separate information for segment wise disclosure is given in accordance with the requirements of Indian Accounting Standard Ind AS 108 Operating Segments nThe Company has no subsidiary/associate/joint venture company as on March 31 2025 nThe figures for the corresponding previous period have been regrouped reclassified wherever necessary to make them comparable



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 27005000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 0
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 49000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 0
Total non-current financial assets 49000
Deferred tax assets (net) 5137000
Other non-current assets 0
Total non-current assets 32191000
2 Current assets
Inventories 714077000
Current financial asset
Current investments 0
Trade receivables, current 1310932000
Cash and cash equivalents 3797000
Bank balance other than cash and cash equivalents 229812000
Loans, current 0
Other current financial assets 173442000
Total current financial assets 1717983000
Current tax assets (net) 0
Other current assets 0
Total current assets 2432060000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2464251000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 141800000
Other equity 580363000
Total equity attributable to owners of parent 722163000
Non controlling interest
Total equity 722163000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2057000
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 2057000
Provisions, non-current 3889000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 5946000
Current liabilities
Current financial liabilities
Borrowings, current 506773000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 17599000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1120297000
Total Trade payable 1137896000
Other current financial liabilities 23898000
Total current financial liabilities 1668567000
Other current liabilities 9374000
Provisions, current 1595000
Current tax liabilities (Net) 56606000
Deferred government grants, Current 0
Total current liabilities 1736142000
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 1742088000
Total equity and liabilites 2464251000
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)
1 Product 1448824000 4484688000
2 Services 278377000 1072803000
Total Segment Revenue 1727201000 5557491000
Less: Inter segment revenue 0 0
Revenue from operations 1727201000 5557491000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Product 100611000 341810000
2 Services 34268000 119149000
Total Profit before tax 134879000 460959000
i. Finance cost 21092000 21092000
ii. Other Unallocable Expenditure net off Unallocable income 58131000 58131000
Profit before tax 55656000 200293000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Product 1782596000 1782596000
2 Services 242300000 242300000
Total Segment Asset 2024896000 2024896000
Un-allocable Assets 439355000 439355000
Net Segment Asset 2464251000 2464251000
4 Segment Liabilities
Segment Liabilities
1 Product 985098000 985098000
2 Services 152798000 152798000
Total Segment Liabilities 1137896000 1137896000
Un-allocable Liabilities 1326355000 1326355000
Net Segment Liabilities 2464251000 2464251000
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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



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 200293000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 43497000
Adjustments for decrease (increase) in inventories -126693000
Adjustments for decrease (increase) in trade receivables, current -57210000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -71915000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -4254000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 50245000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -28765000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 5527000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 11680000
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 -5267000
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) 2181000
Other adjustments for non-cash items -756000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -181730000
Net cash flows from (used in) operations 18563000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 56606000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -38043000
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 0
Purchase of property, plant and equipment 13280000
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 13031000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -249000
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 71290000
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 132722000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 56528000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 147484000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 109192000
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 109192000
Cash and cash equivalents cash flow statement at beginning of period 124418000
Cash and cash equivalents cash flow statement at end of period 233610000





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 DGMS And Co Yes 30-Jun-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 DC Infotech And Communication Limited Chetankumar Timbadia Promoter Remuneration 6000000 Approved by Audit Committee 3000000 367000 367000
2 DC Infotech And Communication Limited Devendra Sayani Promoter Remuneration 6000000 Approved by Audit Committee 3000000 348000 348000
3 DC Infotech And Communication Limited Dhairya Timbadia Promoter Group Remuneration 3000000 Approved by Audit Committee 1473000 196000 196000
4 DC Infotech And Communication Limited Dharmik Timbadia Promoter Group Remuneration 3000000 Approved by Audit Committee 1473000 196000 196000
5 DC Infotech And Communication Limited Yash Sayani Promoter Group Remuneration 3000000 Approved by Audit Committee 1473000 195000 195000
6 DC Infotech And Communication Limited DC Systems Entities with joint control or significant influence over entity Sale of goods or services 190000000 Approved by Audit Committee 63439000 19121000 35080000
7 DC Infotech And Communication Limited Piyush Shah Key Management personnel of Entity Remuneration 2000000 Approved by Audit Committee 871000 126000 126000
8 DC Infotech And Communication Limited Bhavesh Singh Key Management personnel of Entity Remuneration 700000 Approved by Audit Committee 133000 22000 22000
9 DC Infotech And Communication Limited Devendra Sayani Promoter Any other transaction Conversion of Warrants 7290000 Approved by Audit Committee And Shareholders 7290000 0 0
10 DC Infotech And Communication Limited Dhairya Timbadia Promoter Group Any other transaction Conversion of Warrants 20250000 Approved by Audit Committee And Shareholders 20250000 0 0
11 DC Infotech And Communication Limited DC Systems Entities with joint control or significant influence over entity Purchase of goods or services 30000000 Approved by Audit Committee 1047000 15440000 1080000
12 DC Infotech And Communication Limited Jasmina Timbadia Wife of Promoter Any other transaction Rent 120000 Approved by Audit Committee 60000 60000 0
13 DC Infotech And Communication Limited Ketana Sayani Wife of Promoter Any other transaction Rent 120000 Approved by Audit Committee 60000 60000 0
14 DC Infotech And Communication Limited Chetankumar Timbadia Promoter Loan 25000000 Approved by Audit Committee 0 96000 12000
15 DC Infotech And Communication Limited Devendra Sayani Promoter Loan 20000000 Approved by Audit Committee 0 5764000 3464000
Total value of transaction during the reporting period 103569000