Integrated Filing — IndAS



General information about company
Scrip Code 502820
NSE Symbol DCM
MSEI Symbol NOTLISTED
ISIN INE498A01018
Name of company DCM 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 27-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 Multi segment
Description of single segment
Start date and time of board meeting 27-May-2025   15:08:00
End date and time of board meeting 27-May-2025   17:46:00
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 166300000 690400000
Other income 15700000 76000000
Total income 182000000 766400000
2 Expenses
(a) Cost of materials consumed 0 0
(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 89400000 379800000
(e) Finance costs 3100000 18300000
(f) Depreciation, depletion and amortisation expense 9100000 41100000
(f) Other Expenses
1 Purchase of license & power, fuel etc. 740000 19400000
2 Rent 671000 2600000
3 Repairs & Maintenance (building, machinery etc.) & subcontracting charges 44185000 189600000
4 Insurance 1371000 5500000
5 Security Charges & Rates & taxes 3086000 12400000
6 Director's Fees and Legal & professional fees 7502000 15300000
7 Travelling and conveyance 1371000 5400000
8 Expenditure on CSR, Bad trade and other receivables and assets w/o 3687000 4100000
9 Loss on valuation of Inventory 13286000 13300000
10 Miscellaneous Expenses 3893000 13400000
Total other expenses 79792000 281000000
Total expenses 181392000 720200000
3 Total profit before exceptional items and tax 608000 46200000
4 Exceptional items 0 0
5 Total profit before tax 608000 46200000
6 Tax expense
7 Current tax 7600000 26700000
8 Deferred tax 0 100000
9 Total tax expenses 7600000 26800000
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 -6992000 19400000
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 16400000 199800000
16 Total profit (loss) for period 9408000 219200000
17 Other comprehensive income net of taxes -2100000 2300000
18 Total Comprehensive Income for the period 7308000 221500000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
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 0 0
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 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.5 11.73
Diluted earnings (loss) per share from continuing operations 0.5 11.73
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 0.5 11.73
Diluted earnings (loss) per share from continuing and discontinued operations 0.5 11.73
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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 296200000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 11900000
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 240400000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 82300000
Total non-current financial assets 322700000
Deferred tax assets (net) 5300000
Other non-current assets 71200000
Total non-current assets 707300000
2 Current assets
Inventories 78700000
Current financial asset
Current investments 0
Trade receivables, current 141000000
Cash and cash equivalents 95700000
Bank balance other than cash and cash equivalents 193800000
Loans, current 1400000
Other current financial assets 7400000
Total current financial assets 439300000
Current tax assets (net) 5100000
Other current assets 20700000
Total current assets 543800000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 1251100000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 186800000
Other equity 242400000
Total equity attributable to owners of parent 429200000
Non controlling interest
Total equity 429200000
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 174900000
Total non-current financial liabilities 174900000
Provisions, non-current 46400000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 8200000
Total non-current liabilities 229500000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 11000000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 19200000
Total Trade payable 30200000
Other current financial liabilities 547700000
Total current financial liabilities 577900000
Other current liabilities 11000000
Provisions, current 3500000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 592400000
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 821900000
Total equity and liabilites 1251100000
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 IT Services 166300000 687700000
2 Real Estate 0 0
3 Grey Iron Casting 0 2700000
4 Others 0 0
Total Segment Revenue 166300000 690400000
Less: Inter segment revenue 0 0
Revenue from operations 166300000 690400000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 IT Services 25000000 90700000
2 Real Estate 1000000 2000000
3 Grey Iron Casting -21700000 -60300000
4 Others 0 0
Total Profit before tax 4300000 32400000
i. Finance cost 3100000 3100000
ii. Other Unallocable Expenditure net off Unallocable income -15800000 -15800000
Profit before tax 17000000 246000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 IT Services 481800000 481800000
2 Real Estate 17600000 17600000
3 Grey Iron Casting 331500000 331500000
4 Others 1800000 1800000
Total Segment Asset 832700000 832700000
Un-allocable Assets 418400000 418400000
Net Segment Asset 1251100000 1251100000
4 Segment Liabilities
Segment Liabilities
1 IT Services 72300000 72300000
2 Real Estate 674500000 674500000
3 Grey Iron Casting 60900000 60900000
4 Others 1100000 1100000
Total Segment Liabilities 808800000 808800000
Un-allocable Liabilities 13100000 13100000
Net Segment Liabilities 821900000 821900000
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 of defined benefit plan -2100000 2300000
2 Income tax relating to measurement of defined benefit plan 0 0
3 Share in other comprehensive plan/expense of joint venture (net of tax) 0 0
Total Amount of items that will not be reclassified to profit and loss -2100000 2300000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
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 -2100000 2300000



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 46200000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 18300000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 18200000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 37100000
Adjustments for decrease (increase) in other non-current assets 100000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -500000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -5000000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -8300000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 41100000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 13300000
Adjustments for provisions, current 400000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -64000000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 400000
Adjustments for dividend income 0
Adjustments for interest income 56100000
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 -10900000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -15900000
Net cash flows from (used in) operations 30300000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 23900000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 6400000
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 700000
Purchase of property, plant and equipment 8300000
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 68500000
Interest received 56000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -77600000
Net cash flows from (used in) investing activities 39300000
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 0
Repayments of borrowings 0
Payments of lease liabilities 4600000
Dividends paid 0
Interest paid 26200000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -30800000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 14900000
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 14900000
Cash and cash equivalents cash flow statement at beginning of period 80800000
Cash and cash equivalents cash flow statement at end of period 95700000





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 S S Kothari Mehta & Co. LLP, Chartered Accountants Yes 31-Aug-2025