Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol DIL
MSEI Symbol NOTLISTED
ISIN INE411Y01011
Name of company DEBOCK INDUSTRIES 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-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 Agricultural Equipment
Start date and time of board meeting 30-May-2025   17:00:00
End date and time of board meeting 30-May-2025   22:05:00
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 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. Yes
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 2024-04-01
Indicate Company website link for updated RPT policy of the Company www.debockgroup.com
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
NOT APPLICABLE



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 -275707000 26993000
Other income 1020000 1919000
Total income -274687000 28912000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade -206202000 28390000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2106000 -1581000
(d) Employee benefit expense 330000 2369000
(e) Finance costs 0 0
(f) Depreciation, depletion and amortisation expense 2471000 3199000
(f) Other Expenses
1 Total other expenses 1315000 13114000
Total other expenses 1315000 13114000
Total expenses -199980000 45491000
3 Total profit before exceptional items and tax -74707000 -16579000
4 Exceptional items -196484000 -196484000
5 Total profit before tax -271191000 -213063000
6 Tax expense
7 Current tax 0 0
8 Deferred tax 1717000 -1717000
9 Total tax expenses 1717000 -1717000
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 -272908000 -211346000
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 -272908000 -211346000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period -272908000 -211346000
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 16273611500000 16273611500000
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 -1.68 -1.68
Diluted earnings (loss) per share from continuing operations -1.68 -1.68
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations -1.68 -1.68
Diluted earnings (loss) per share from discontinued operations -1.68 -1.68
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -3.36 -3.36
Diluted earnings (loss) per share from continuing and discontinued operations -3.36 -3.36
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 92887000
Capital work-in-progress 67003000
Investment property 56892000
Goodwill 0
Other intangible assets 17000
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 1309699000
Other non-current financial assets 491000
Total non-current financial assets 1310190000
Deferred tax assets (net) 0
Other non-current assets 118525000
Total non-current assets 1645514000
2 Current assets
Inventories 12752000
Current financial asset
Current investments 0
Trade receivables, current 541795000
Cash and cash equivalents 4527000
Bank balance other than cash and cash equivalents 0
Loans, current 188000
Other current financial assets 0
Total current financial assets 546510000
Current tax assets (net) 0
Other current assets 8553000
Total current assets 567815000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2213329000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1627361000
Other equity 308690000
Total equity attributable to owners of parent 1936051000
Non controlling interest
Total equity 1936051000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
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 0
Provisions, non-current 1412000
Deferred tax liabilities (net) -1148000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 264000
Current liabilities
Current financial liabilities
Borrowings, current 38354000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 66325000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 66325000
Other current financial liabilities 0
Total current financial liabilities 104679000
Other current liabilities 33279000
Provisions, current 24991000
Current tax liabilities (Net) 114065000
Deferred government grants, Current 0
Total current liabilities 277014000
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 277278000
Total equity and liabilites 2213329000
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 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
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 -213063000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -1581000
Adjustments for decrease (increase) in trade receivables, current 183126000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 387488000
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 5014000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 14964000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 3199000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -66000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -3932000
Adjustments for other financial liabilities, non-current -372847000
Adjustments for unrealised foreign exchange losses gains 0
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) 196484000
Other adjustments for non-cash items -207615000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 204234000
Net cash flows from (used in) operations -8829000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -8829000
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 0
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 29445000
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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -29445000
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 38354000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 38354000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 80000
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 80000
Cash and cash equivalents cash flow statement at beginning of period 4447000
Cash and cash equivalents cash flow statement at end of period 4527000





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 Debock Industries Limited Mukesh Manveer Singh Managing Director Any other transaction Remuneration 175000 Approved 125000 300000 175000 Any other Remuneration 0 0
2 Debock Industries Limited Mukesh Manveer Singh Managing Director Any other transaction Reimbursement of Expenses 180000 Approved 55000 125000 180000 Any other Reimbursement of Expenses 0 0
3 Debock Industries Limited Ankit Sharma Employee Any other transaction Remuneration 0 Approved -172000 172000 0 Any other Remuneration 0 0
4 Debock Industries Limited Dolly Sharma Employee Any other transaction Remuneration 236000 Approved 46000 190000 236000 Any other Remuneration 0 0
5 Debock Industries Limited Nishu Goyal Employee Any other transaction Remuneration 320000 Approved -40000 360000 320000 Any other Remuneration 0 0
6 Debock Industries Limited Priyanka Sharma Director's Spouse Loan 38354000 Approved 38354000 0 38354000 Loan 0 0 Loan 0 NA Unsecured Working Capital / Capital Expenditure
7 Debock Industries Limited Priyanka Sharma Director's Spouse Any other transaction Repayment of Loan 0 Approved -10000000 10000000 0 Any other Repayment of Loan 0 0 Loan 0 NA Unsecured Revenue Transaction
8 Debock Industries Limited Naturo Indiabull Limited Other Related Party Advance 260000 Approved -2909000 3169000 260000 Any other Advance 0 0 Advance 0 NA Unsecured Working Capital
9 Debock Industries Limited Debock Ventures Limited Other Related Party Sale of goods or services 72000 Approved -197620000 197692000 72000 Any other Sale 0 0
10 Debock Industries Limited Torrex Ventures Limited Other Related Party Sale of goods or services 7790000 Approved -231324000 232142000 7790000 Any other Sale 0 0
11 Debock Industries Limited Impex Agrotech Limited Other Related Party Loan 374505000 Approved -161475000 535980000 374505000 Loan 0 0 Loan 0 NA Unsecured Capital Transaction
12 Debock Industries Limited Impex Agrotech Limited Other Related Party Any other transaction Loan Advance Recoverd 31809000 Approved -136126000 167932000 31809000 Any other Loan Advance Recoverd 0 0 Advance 0 NA Unsecured Revenue Transaction
Total value of transaction during the reporting period -701086000