Integrated Filing — IndAS



General information about company
Scrip Code 543687
NSE Symbol DHARMAJ
MSEI Symbol NOTLISTED
ISIN INE00OQ01016
Name of company Dharmaj Crop Guard 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 21-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 Single segment
Description of single segment AGROCHEMICALS
Start date and time of board meeting 30-May-2025   16:00:00
End date and time of board meeting 30-May-2025   17:45:00
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 2099280000 9510440000
Other income 15100000 21500000
Total income 2114380000 9531940000
2 Expenses
(a) Cost of materials consumed 1393040000 5958310000
(b) Purchases of stock-in-trade 501540000 1720280000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -141860000 -234930000
(d) Employee benefit expense 99860000 467900000
(e) Finance costs 39680000 128970000
(f) Depreciation, depletion and amortisation expense 45790000 182730000
(f) Other Expenses
1 Other Expenses 208280000 851110000
Total other expenses 208280000 851110000
Total expenses 2146330000 9074370000
3 Total profit before exceptional items and tax -31950000 457570000
4 Exceptional items 0 0
5 Total profit before tax -31950000 457570000
6 Tax expense
7 Current tax -18320000 62580000
8 Deferred tax 10910000 46740000
9 Total tax expenses -7410000 109320000
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 -24540000 348250000
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 -24540000 348250000
17 Other comprehensive income net of taxes 2100000 2180000
18 Total Comprehensive Income for the period -22440000 350430000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -24540000 348250000
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -22440000 350430000
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 337970000 337970000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 3606140000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.73 10.3
Diluted earnings (loss) per share from continuing operations -0.73 10.3
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 -0.73 10.3
Diluted earnings (loss) per share from continuing and discontinued operations -0.73 10.3
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) As mentioned i uploaded pdf result 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 3084510000
Capital work-in-progress 26440000
Investment property 0
Goodwill 0
Other intangible assets 20640000
Intangible assets under development 43020000
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 16460000
Other non-current financial assets 10280000
Total non-current financial assets 26740000
Deferred tax assets (net) 0
Other non-current assets 20990000
Total non-current assets 3222340000
2 Current assets
Inventories 1384920000
Current financial asset
Current investments 0
Trade receivables, current 2483920000
Cash and cash equivalents 2270000
Bank balance other than cash and cash equivalents 29780000
Loans, current 560000
Other current financial assets 670000
Total current financial assets 2517200000
Current tax assets (net) 0
Other current assets 209680000
Total current assets 4111800000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 7334140000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 337970000
Other equity 3606140000
Total equity attributable to owners of parent 3944110000
Non controlling interest
Total equity 3944110000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 641140000
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 1950000
Total non-current financial liabilities 643090000
Provisions, non-current 16020000
Deferred tax liabilities (net) 44500000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 703610000
Current liabilities
Current financial liabilities
Borrowings, current 514410000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 193890000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1762290000
Total Trade payable 1956180000
Other current financial liabilities 152420000
Total current financial liabilities 2623010000
Other current liabilities 56420000
Provisions, current 6990000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 2686420000
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 3390030000
Total equity and liabilites 7334140000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) notes is in pdf result due to word constraint



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)
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 Consolidated Consolidated
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 -2800000 -2910000
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 700000 730000
5 Total Other comprehensive income 2100000 2180000



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 457570000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 121040000
Adjustments for decrease (increase) in inventories -451090000
Adjustments for decrease (increase) in trade receivables, current -1322670000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 78430000
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 1338250000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 182730000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
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 -5220000
Adjustments for dividend income 0
Adjustments for interest income 2170000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 8580000
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) 1340000
Other adjustments for non-cash items 25710000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -25070000
Net cash flows from (used in) operations 432500000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 45700000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 386800000
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 20500000
Purchase of property, plant and equipment 321200000
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 1760000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -30070000
Net cash flows from (used in) investing activities -329010000
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 149180000
Repayments of borrowings 113780000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 120890000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -85490000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -27700000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents -20000
Net increase (decrease) in cash and cash equivalents -27720000
Cash and cash equivalents cash flow statement at beginning of period 29990000
Cash and cash equivalents cash flow statement at end of period 2270000





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. MSKA & Associates Yes 31-Jul-2027