Integrated Filing — IndAS



General information about company
Scrip Code 542729
NSE Symbol DCMNVL
MSEI Symbol NOTLISTED
ISIN INE08KP01019
Name of company DCM NOUVELLE 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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-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 Single segment
Description of single segment Textile
Start date and time of board meeting 29-May-2025   17:45:00
End date and time of board meeting 29-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 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 2022-12-20
Indicate Company website link for updated RPT policy of the Company www.dcmnvl.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 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 2743900000 10584500000
Other income 22500000 77400000
Total income 2766400000 10661900000
2 Expenses
(a) Cost of materials consumed 1948800000 7890900000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 101200000 95000000
(d) Employee benefit expense 150000000 607700000
(e) Finance costs 63300000 261100000
(f) Depreciation, depletion and amortisation expense 56300000 227700000
(f) Other Expenses
1 Other Expenses 351600000 1322300000
Total other expenses 351600000 1322300000
Total expenses 2671200000 10404700000
3 Total profit before exceptional items and tax 95200000 257200000
4 Exceptional items 0 46600000
5 Total profit before tax 95200000 303800000
6 Tax expense
7 Current tax 20100000 32500000
8 Deferred tax 3700000 44600000
9 Total tax expenses 23800000 77100000
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 71400000 226700000
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 71400000 226700000
17 Other comprehensive income net of taxes 1100000 1000000
18 Total Comprehensive Income for the period 72500000 227700000
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 186800000 186800000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 3260600000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.82 12.14
Diluted earnings (loss) per share from continuing operations 3.82 12.14
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 3.82 12.14
Diluted earnings (loss) per share from continuing and discontinued operations 3.82 12.14
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) In terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulation 2015 this statement of standalone Audited Financial Results of DCM Nouvelle Limited have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 29 May 2025. The statutory auditor of the company have expressed an unmodified audit opinion on the standalone annual financial results. Figures for the quarters ended 31 March 2025 and 31 March 2024 represents the balancing figures between audited figures for the full financial year and published year to date figures upto the third quarter of the year ended 31 March 2025 and 31 March 2024 respectively which have been subjected to limited review. n2.The above results have been prepared in accordance with the recognition and measurement principles of the accounting principles generally accepted in India, including the Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the SEBI Listing Obligation and Disclosure Requirements Regulations, 2015. n3.The Company's business falls within a single operating business segment i.e. textiles in terms of the Indian Accounting Standards 108 Operating Segments and hence, no additional disclosures have been furnished. n4.The figures for the corresponding previous quarter/period/year have been regrouped/reclassified/recasted, wherever necessary, which are not material, to make them comparable with previous year. n



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 2284100000
Capital work-in-progress 24200000
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 994000000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 0
Total non-current financial assets 994000000
Deferred tax assets (net) 0
Other non-current assets 120600000
Total non-current assets 3422900000
2 Current assets
Inventories 2709000000
Current financial asset
Current investments 0
Trade receivables, current 1024500000
Cash and cash equivalents 6900000
Bank balance other than cash and cash equivalents 300000
Loans, current 2900000
Other current financial assets 79500000
Total current financial assets 1114100000
Current tax assets (net) 0
Other current assets 226600000
Total current assets 4049700000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 7472600000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 186800000
Other equity 3260100000
Total equity attributable to owners of parent 3446900000
Non controlling interest
Total equity 3446900000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 726100000
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 1600000
Total non-current financial liabilities 727700000
Provisions, non-current 45100000
Deferred tax liabilities (net) 102000000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 874800000
Current liabilities
Current financial liabilities
Borrowings, current 2623300000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 68700000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 149700000
Total Trade payable 218400000
Other current financial liabilities 97100000
Total current financial liabilities 2938800000
Other current liabilities 67000000
Provisions, current 137400000
Current tax liabilities (Net) 7700000
Deferred government grants, Current 0
Total current liabilities 3150900000
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 4025700000
Total equity and liabilites 7472600000
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)
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 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
1 Re-measurement gain/(loss) of defined benefit obligations 1400000 1300000
Total Amount of items that will not be reclassified to profit and loss 1400000 1300000
2 Income tax relating to items that will not be reclassified to profit or loss 300000 300000
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 1100000 1000000



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 303800000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 261100000
Adjustments for decrease (increase) in inventories -93300000
Adjustments for decrease (increase) in trade receivables, current 129800000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 1200000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 63900000
Adjustments for other financial assets, current 41100000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -19200000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 8700000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 227700000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 6600000
Adjustments for provisions, non-current 3700000
Adjustments for other financial liabilities, current 4200000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -17000000
Adjustments for dividend income 0
Adjustments for interest income 25000000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -100000
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) -91900000
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) 501500000
Net cash flows from (used in) operations 805300000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -17900000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 823200000
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 479000000
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 100000
Purchase of property, plant and equipment 55700000
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 289400000
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 26500000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -300000
Net cash flows from (used in) investing activities -219000000
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 -184500000
Repayments of borrowings 159000000
Payments of lease liabilities 0
Dividends paid 261100000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -604600000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -400000
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 -400000
Cash and cash equivalents cash flow statement at beginning of period 7300000
Cash and cash equivalents cash flow statement at end of period 6900000





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 M/s. Walker Chandiok & Co LLP Chartered Accountants, Yes 31-May-2028


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 DCM NOUVELLE LIMITED HEMANT BHARAT RAM MANAGING DIRECTOR Remuneration 0 Remuneration is as per the Companies Act, 2013 and Shareholders Approval 19014000 1697000 1409000
2 DCM NOUVELLE LIMITED VINAY BHARAT RAM WHOLE TIME DIRECTOR Remuneration 0 Remuneration is as per the Companies Act, 2013 and Shareholders Approval 5088000 327000 350000
3 DCM NOUVELLE LIMITED SANDEEP KUMAR JAIN CHIEF FINANCIAL OFFICER Remuneration 0 Remuneration is as per the Companies Act, 2013 and Shareholders Approval 3117000 249000 257000
4 DCM NOUVELLE LIMITED VIVEK KAUSHAL CHIEF EXECUTIVE OFFICER Remuneration 0 Remuneration is as per the Companies Act, 2013 and Shareholders Approval 5113000 289000 284000
5 DCM NOUVELLE LIMITED MOHD SAGIR COMPANY SECRETARY Remuneration 0 Remuneration is as per the Companies Act, 2013 and Shareholders Approval 352000 70000 0
6 DCM NOUVELLE LIMITED NITISH NAUTIYAL COMPANY SECRETARY Remuneration 0 Remuneration is as per the Companies Act, 2013 and Shareholders Approval 99000 0 66000
7 DCM NOUVELLE LIMITED JITENDRA TULI NON-EXECUTIVE DIRECTOR Remuneration 0 Remuneration is as per the Companies Act, 2013 and Shareholders Approval 300000 0 0
8 DCM NOUVELLE LIMITED MEENAKSHI NAYAR CHAIRPERSON & INDEPENDENT DIRECTOR Remuneration 0 Remuneration is as per the Companies Act, 2013 and Shareholders Approval 300000 0 0
9 DCM NOUVELLE LIMITED VIVEK CHHACHHI INDEPENDENT DIRECTOR Remuneration 0 Remuneration is as per the Companies Act, 2013 and Shareholders Approval 300000 0 0
10 DCM NOUVELLE LIMITED KULBIR SINGH INDEPENDENT DIRECTOR Remuneration 0 Remuneration is as per the Companies Act, 2013 and Shareholders Approval 300000 0 0
11 DCM NOUVELLE LIMITED RAKESH GOEL NON-EXECUTIVE DIRECTOR Remuneration 0 Remuneration is as per the Companies Act, 2013 and Shareholders Approval 300000 0 0
12 DCM NOUVELLE LIMITED H.T.M EDUCATIONAL SOCIETY ENTERPRISE OVER WHICH DIRECTOR(S) AND KMP(S) ARE INTERESTED Any other transaction DONATION FOR CSR PURPOSE 3704000 Approved 3704000 0 0
13 DCM NOUVELLE LIMITED DCM NOUVELLE LIMITED SUPERANNUATION TRUST POST-EMPLOYMENT BENEFIT PLANS Any other transaction CONTRIBUTION AND ADVANCE TO POST EMPLOYMENT BENEFIT PLANS 2056000 Not Applicable 2056000 347000 334000
14 DCM NOUVELLE LIMITED DCM NOUVELLE SPECIALTY CHEMICALS LIMITED ( INVESTMENT) SUBSIDIARY OF DCM NOUVELLE LIMITED Investment 370188000 Approved 370188000 623767000 993955000
15 DCM NOUVELLE LIMITED DCM NOUVELLE SPECIALTY CHEMICALS LIMITED ( LOAN) SUBSIDIARY OF DCM NOUVELLE LIMITED Loan 289400000 Approved 289400000 289400000 0
16 DCM NOUVELLE LIMITED DCM NOUVELLE SPECIALTY CHEMICALS LIMITED (INTEREST ON LOAN) SUBSIDIARY OF DCM NOUVELLE LIMITED Interest received 2194000 Approved 2194000 2194000 0
17 DCM NOUVELLE LIMITED DCM NOUVELLE SPECIALTY CHEMICALS LIMITED ( SERVICE) Received SUBSIDIARY OF DCM NOUVELLE LIMITED Sale of goods or services 1404000 Approved 1404000 432000 0
18 DCM NOUVELLE LIMITED MOHD SAGIR COMPANY SECRETARY Advance 26000 Approved 26000 26000 0
Total value of transaction during the reporting period 703255000