Integrated Filing — IndAS



General information about company
Scrip Code 506401
NSE Symbol DEEPAKNTR
MSEI Symbol NOTLISTED
ISIN INE288B01029
Name of company Deepak Nitrite 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 12-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 28-May-2025   14:10:00
End date and time of board meeting 28-May-2025   16:00:00
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 21796900000 82819300000
Other income 227900000 838600000
Total income 22024800000 83657900000
2 Expenses
(a) Cost of materials consumed 14792300000 56811600000
(b) Purchases of stock-in-trade 184800000 1316300000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 146500000 -249000000
(d) Employee benefit expense 1015900000 3921500000
(e) Finance costs 93400000 275000000
(f) Depreciation, depletion and amortisation expense 512500000 1953700000
(f) Other Expenses
1 Power & fuel expenses 1144500000 4635200000
2 Other expenses 1347800000 5466100000
Total other expenses 2492300000 10101300000
Total expenses 19237700000 74130400000
3 Total profit before exceptional items and tax 2787100000 9527500000
4 Exceptional items 0 0
5 Total profit before tax 2787100000 9527500000
6 Tax expense
7 Current tax 459900000 2283300000
8 Deferred tax 302200000 270500000
9 Total tax expenses 762100000 2553800000
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 2025000000 6973700000
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 2025000000 6973700000
17 Other comprehensive income net of taxes -16000000 -33100000
18 Total Comprehensive Income for the period 2009000000 6940600000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2024100000 6972400000
Total profit or loss, attributable to non-controlling interests 900000 1300000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 2010500000 6943500000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -1500000 -2900000
21 Details of equity share capital
Paid-up equity share capital 272800000 272800000
Face value of equity share capital 2 2
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 14.84 51.12
Diluted earnings (loss) per share from continuing operations 14.84 51.12
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 14.84 51.12
Diluted earnings (loss) per share from continuing and discontinued operations 14.84 51.12
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 24002000000
Capital work-in-progress 16490500000
Investment property 0
Goodwill 26600000
Other intangible assets 543700000
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 29800000
Trade receivables, non-current 0
Loans, non-current 19600000
Other non-current financial assets 155200000
Total non-current financial assets 204600000
Deferred tax assets (net) 116500000
Other non-current assets 2821700000
Total non-current assets 44205600000
2 Current assets
Inventories 9264000000
Current financial asset
Current investments 5079100000
Trade receivables, current 12738100000
Cash and cash equivalents 1794100000
Bank balance other than cash and cash equivalents 2271500000
Loans, current 17400000
Other current financial assets 185600000
Total current financial assets 22085800000
Current tax assets (net) 0
Other current assets 1621300000
Total current assets 32971100000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 77176700000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 272800000
Other equity 53613900000
Total equity attributable to owners of parent 53886700000
Non controlling interest 359900000
Total equity 54246600000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 10257100000
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 886000000
Total non-current financial liabilities 11143100000
Provisions, non-current 431600000
Deferred tax liabilities (net) 2127800000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 13702500000
Current liabilities
Current financial liabilities
Borrowings, current 1448200000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 649200000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 4568500000
Total Trade payable 5217700000
Other current financial liabilities 1925200000
Total current financial liabilities 8591100000
Other current liabilities 322000000
Provisions, current 188800000
Current tax liabilities (Net) 125700000
Deferred government grants, Current 0
Total current liabilities 9227600000
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 22930100000
Total equity and liabilites 77176700000
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 Advanced Intermediates 6539400000 25273100000
2 Phenolics 15322700000 58051000000
Total Segment Revenue 21862100000 83324100000
Less: Inter segment revenue 65200000 65200000
Revenue from operations 21796900000 82819300000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Advanced Intermediates 448800000 1757000000
2 Phenolics 2393300000 7829600000
Total Profit before tax 2842100000 9586600000
i. Finance cost 93400000 93400000
ii. Other Unallocable Expenditure net off Unallocable income -38400000 -38400000
Profit before tax 2787100000 9527500000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Advanced Intermediates 25123200000 25123200000
2 Phenolics 26421400000 26421400000
Total Segment Asset 51544600000 51544600000
Un-allocable Assets 25632100000 25632100000
Net Segment Asset 77176700000 77176700000
4 Segment Liabilities
Segment Liabilities
1 Advanced Intermediates 5837200000 5837200000
2 Phenolics 5951500000 5951500000
Total Segment Liabilities 11788700000 11788700000
Un-allocable Liabilities 11141400000 11141400000
Net Segment Liabilities 22930100000 22930100000
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 Remeasurements of the defined benefit plans -17600000 -36100000
2 Equity Instruments through Other Comprehensive Income (FVOCI) 2600000 3000000
Total Amount of items that will not be reclassified to profit and loss -15000000 -33100000
2 Income tax relating to items that will not be reclassified to profit or loss -3800000 -8600000
3 Amount of items that will be reclassified to profit and loss
1 Exchange Differences on translation of foreign operations -4800000 -8600000
Total Amount of items that will be reclassified to profit and loss -4800000 -8600000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -16000000 -33100000



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 9527500000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 275000000
Adjustments for decrease (increase) in inventories -1603800000
Adjustments for decrease (increase) in trade receivables, current 176100000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -975200000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -358500000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -36200000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 1953700000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 83200000
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 9000000
Adjustments for dividend income 0
Adjustments for interest income 364800000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -248000000
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 -39500000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -1129000000
Net cash flows from (used in) operations 8398500000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 2151500000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 6247000000
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 424100000
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 3639400000
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 172100000
Purchase of property, plant and equipment 11220700000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 142300000
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 336700000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 4400000
Net cash flows from (used in) investing activities -14913300000
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 102200000
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 9277000000
Repayments of borrowings 0
Payments of lease liabilities 57700000
Dividends paid 1022900000
Interest paid 236900000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -100000
Net cash flows from (used in) financing activities 8061600000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -604700000
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 -604700000
Cash and cash equivalents cash flow statement at beginning of period 2398800000
Cash and cash equivalents cash flow statement at end of period 1794100000





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 Deloitte Haskins & Sells LLP Yes 31-Jul-2027