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 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 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



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 2813300000 10758900000
Other income 23900000 58500000
Total income 2837200000 10817400000
2 Expenses
(a) Cost of materials consumed 1989900000 8038500000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 96300000 50300000
(d) Employee benefit expense 173400000 692000000
(e) Finance costs 64000000 263600000
(f) Depreciation, depletion and amortisation expense 68900000 290100000
(f) Other Expenses
1 Other Expenses 367900000 1392200000
Total other expenses 367900000 1392200000
Total expenses 2760400000 10726700000
3 Total profit before exceptional items and tax 76800000 90700000
4 Exceptional items 0 46600000
5 Total profit before tax 76800000 137300000
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 53000000 60200000
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 53000000 60200000
17 Other comprehensive income net of taxes 1100000 1000000
18 Total Comprehensive Income for the period 54100000 61200000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 55200000 89100000
Total profit or loss, attributable to non-controlling interests -2200000 -28900000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1100000 1000000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
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 3058700000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.84 3.22
Diluted earnings (loss) per share from continuing operations 2.84 3.22
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 2.84 3.22
Diluted earnings (loss) per share from continuing and discontinued operations 2.84 3.22
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) 1.In terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulation 2015, this statement of consolidated Audited Financial Results of DCM Nouvelle Limited and its subsidiary 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 holding company has expressed and unmodified audit opinion on the consolidated 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 up to 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 Group has identified textiles and chemicals as operating segments based on organizational structure and for which discrete financial information including segment results is available. 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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 2892600000
Capital work-in-progress 24200000
Investment property 0
Goodwill 0
Other intangible assets 130000000
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 0
Total non-current financial assets 0
Deferred tax assets (net) 200000
Other non-current assets 125600000
Total non-current assets 3172600000
2 Current assets
Inventories 2770400000
Current financial asset
Current investments 0
Trade receivables, current 1054100000
Cash and cash equivalents 12100000
Bank balance other than cash and cash equivalents 2400000
Loans, current 2900000
Other current financial assets 425100000
Total current financial assets 1496600000
Current tax assets (net) 0
Other current assets 0
Total current assets 4267000000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 7439600000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 186800000
Other equity 3058700000
Total equity attributable to owners of parent 3245500000
Non controlling interest 71300000
Total equity 3316800000
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 47300000
Deferred tax liabilities (net) 102000000
Deferred government grants, Non-current 0
Other non-current liabilities 5900000
Total non-current liabilities 882900000
Current liabilities
Current financial liabilities
Borrowings, current 2649500000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 72800000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 199600000
Total Trade payable 272400000
Other current financial liabilities 102300000
Total current financial liabilities 3024200000
Other current liabilities 70400000
Provisions, current 137500000
Current tax liabilities (Net) 7800000
Deferred government grants, Current 0
Total current liabilities 3239900000
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 4122800000
Total equity and liabilites 7439600000
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 TEXTILES 2743900000 10584500000
2 CHEMICALS 69400000 174400000
Total Segment Revenue 2813300000 10758900000
Less: Inter segment revenue 0 0
Revenue from operations 2813300000 10758900000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 TEXTILES 95200000 303800000
2 CHEMICALS -20100000 -168200000
Total Profit before tax 75100000 135600000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income -1700000 -1700000
Profit before tax 76800000 137300000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 TEXTILES 7472600000 7472600000
2 CHEMICALS 972700000 972700000
Total Segment Asset 8445300000 8445300000
Un-allocable Assets -1005700000 -1005700000
Net Segment Asset 7439600000 7439600000
4 Segment Liabilities
Segment Liabilities
1 TEXTILES 4025700000 4025700000
2 CHEMICALS 97100000 97100000
Total Segment Liabilities 4122800000 4122800000
Un-allocable Liabilities 0 0
Net Segment Liabilities 4122800000 4122800000
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 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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 137300000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 263600000
Adjustments for decrease (increase) in inventories -127300000
Adjustments for decrease (increase) in trade receivables, current 100800000
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 61700000
Adjustments for other financial assets, current 37000000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -10400000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 10300000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 290100000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 8900000
Adjustments for provisions, non-current 3700000
Adjustments for other financial liabilities, current 5500000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -17400000
Adjustments for dividend income 0
Adjustments for interest income 5800000
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) -112300000
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) 509500000
Net cash flows from (used in) operations 646800000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -17800000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 664600000
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 -11200000
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 91000000
Proceeds from sales of investment property 100000
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 7300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 300000
Net cash flows from (used in) investing activities -72100000
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 -165200000
Repayments of borrowings 159000000
Payments of lease liabilities 600000
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -263000000
Net cash flows from (used in) financing activities -587800000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 4700000
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 4700000
Cash and cash equivalents cash flow statement at beginning of period 7400000
Cash and cash equivalents cash flow statement at end of period 12100000





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