Integrated Filing — IndAS



General information about company
Scrip Code 544345
NSE Symbol DENTA
MSEI Symbol NOTLISTED
ISIN INE0R4L01018
Name of company Denta Water and Infra Solutions 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 Unaudited
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 water revitalizing experrts
Start date and time of board meeting 28-May-2025   16:00:00
End date and time of board meeting 28-May-2025   19:00:00
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 Not applicable
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 2024-11-02
Indicate Company website link for updated RPT policy of the Company denta.co.in
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 are no such Default



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 Unaudited 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 541520000 2032850000
Other income 30660000 47450000
Total income 572180000 2080300000
2 Expenses
(a) Cost of materials consumed 325170000 1232740000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 15020000 56590000
(e) Finance costs 2010000 3590000
(f) Depreciation, depletion and amortisation expense 1300000 5180000
(f) Other Expenses
1 Other Expenses 36210000 66570000
Total other expenses 36210000 66570000
Total expenses 379710000 1364670000
3 Total profit before exceptional items and tax 192470000 715630000
4 Exceptional items 0 0
5 Total profit before tax 192470000 715630000
6 Tax expense
7 Current tax 55170000 186660000
8 Deferred tax 70000 40000
9 Total tax expenses 55240000 186700000
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 137230000 528930000
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 137230000 528930000
17 Other comprehensive income net of taxes -20000 -210000
18 Total Comprehensive Income for the period 137210000 528720000
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 267000000 267000000
Face value of equity share capital 10 10
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 6.7 25.83
Diluted earnings (loss) per share from continuing operations 6.7 25.83
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 6.7 25.83
Diluted earnings (loss) per share from continuing and discontinued operations 6.7 25.83
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0.3452 0.9989
26 Interest service coverage ratio 0.9694 2.0055
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) DEFFED TAX Amount has been changed minutely due to Casting Error



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio Interest Expense is Very low against the EBIT


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 243280000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 170000
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 12090000
Total non-current financial assets 12090000
Deferred tax assets (net)
Other non-current assets 32680000
Total non-current assets 288220000
2 Current assets
Inventories 732990000
Current financial asset
Current investments 18730000
Trade receivables, current 858290000
Cash and cash equivalents 613270000
Bank balance other than cash and cash equivalents 1383900000
Loans, current 0
Other current financial assets 12250000
Total current financial assets 2886440000
Current tax assets (net) 4880000
Other current assets 380550000
Total current assets 4004860000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 4293080000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 267000000
Other equity 3820740000
Total equity attributable to owners of parent 4087740000
Non controlling interest
Total equity 4087740000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1830000
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
Total non-current financial liabilities 1830000
Provisions, non-current 2310000
Deferred tax liabilities (net) 2030000
Deferred government grants, Non-current 0
Other non-current liabilities 2650000
Total non-current liabilities 8820000
Current liabilities
Current financial liabilities
Borrowings, current 3670000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 10180000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 127880000
Total Trade payable 138060000
Other current financial liabilities
Total current financial liabilities 141730000
Other current liabilities 50220000
Provisions, current 4570000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 196520000
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 205340000
Total equity and liabilites 4293080000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) PROVISION & Other Non-Current Liabilities Amount has been changed minutely due to Casting Error



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 Unaudited 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 Unaudited 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 20000 210000
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 -20000 -210000



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 715630000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 3590000
Adjustments for decrease (increase) in inventories -537860000
Adjustments for decrease (increase) in trade receivables, current -603660000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 243590000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 26490000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 25730000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -66990000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 5180000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -230690000
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 0
Adjustments for dividend income 0
Adjustments for interest income 34320000
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) 0
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -1168940000
Net cash flows from (used in) operations -453310000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 265790000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -719100000
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 3340000
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 34320000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 147700000
Net cash flows from (used in) investing activities 178680000
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 1916170000
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 3130000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 3590000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 1909450000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1369030000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 628140000
Net increase (decrease) in cash and cash equivalents 1997170000
Cash and cash equivalents cash flow statement at beginning of period 0
Cash and cash equivalents cash flow statement at end of period 1997170000





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 DENTA WATER AND INFRA SOLUTIONS LIMITED Maneesh Jaisheel Shetty Managing Director Remuneration 7690000 Managerial Remuneration 7690000 0 0
2 DENTA WATER AND INFRA SOLUTIONS LIMITED Sujith T R Whole Time Director Remuneration 3710000 Remuneration to Director 3710000 0 0
3 DENTA WATER AND INFRA SOLUTIONS LIMITED Sowbhagyamma NA Remuneration 150000 Remuneration 150000 0 0
4 DENTA WATER AND INFRA SOLUTIONS LIMITED Nishta Shetty Non Executive Director Remuneration 380000 Remuneration 380000 0 0
5 DENTA WATER AND INFRA SOLUTIONS LIMITED Uva Sands Private Limited NA Sale of goods or services 4110000 Sale of goods and Services 4110000 0 890000
6 DENTA WATER AND INFRA SOLUTIONS LIMITED RPS ACCO DPIPL Joint Venture Joint Venture Sale of goods or services 303940000 Sale of goods and Services 303940000 0 203000000
7 DENTA WATER AND INFRA SOLUTIONS LIMITED JNS NEO PACK PRIVATE LIMITED Director is Intrested Sale of goods or services 2430000 Sale of goods and Services 2430000 0 930000
8 DENTA WATER AND INFRA SOLUTIONS LIMITED JNS INFRA PROJECTS PRIVATE LIMITEDn Director is Intrested Any other transaction Work Related 50000000 Any other transaction 50000000 0 0
9 DENTA WATER AND INFRA SOLUTIONS LIMITED Sujata Gaonkarn KMP Remuneration 980000 Remuneration 980000 0 0
10 DENTA WATER AND INFRA SOLUTIONS LIMITED Deepa Sn KMP Remuneration 1940000 Remuneration 1940000 0 0
11 DENTA WATER AND INFRA SOLUTIONS LIMITED Denta Engineers and Consultants HUFn Director is Intrested Purchase of goods or services 16480000 Purchase of servise 16480000 0 7420000
12 DENTA WATER AND INFRA SOLUTIONS LIMITED Pradeep Nn 0.21 Remuneration 210000 Sitting Fees 210000 0 0
13 DENTA WATER AND INFRA SOLUTIONS LIMITED Narendra babun 0.13 n Remuneration 130000 Sitting Fees 130000 0 0
14 DENTA WATER AND INFRA SOLUTIONS LIMITED Gopal Krishna Kumar Swamyn 0.11 n Remuneration 110000 Sitting Fees 110000 0 0
Total value of transaction during the reporting period 392260000