General information about company |
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|---|---|
| Scrip code | 533336 |
| NSE Symbol | DHUNINV |
| MSEI Symbol | NOTLISTED |
| ISIN | INE320L01011 |
| Name of company | DHUNSERI INVESTMENTS 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 | 20-May-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 13-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 | 20-May-2025 17:30:00 |
| End date and time of board meeting | 20-May-2025 18:15:00 |
| 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 — NBFC |
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|---|---|---|---|
| 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 | |||
| (i) | Interest Income | 56152000 | 263567000 |
| (ii) | Dividend Income | 3128000 | 48071000 |
| (iii) | Rental Income | 2216000 | 8864000 |
| (iv) | Fees and commission Income | 0 | 0 |
| (v) | Net gain on fair value changes | -922697000 | 324202000 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0 | 0 |
| (vii) | Sale of products (including Excise Duty) | 1282871000 | 4534037000 |
| (viii) | Sale of services | 0 | 0 |
| (ix) | Other revenue from operations | ||
| 1 | Export incentives | 2303000 | 5686000 |
| 2 | Forex Gain/Loss | -11351000 | 0 |
| Total other revenue from operations | -9048000 | 5686000 | |
| Total Revenue From Operations | 412622000 | 5184427000 | |
| Other income | 159083000 | 778872000 | |
| Total income | 571705000 | 5963299000 | |
| 2 | Expenses | ||
| Cost of materials consumed | 636449000 | 2726505000 | |
| Purchases of stock-in-trade | 0 | 274277000 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 261131000 | 75955000 | |
| Employee benefit expense | 184025000 | 597750000 | |
| Finance costs | 158288000 | 294110000 | |
| Depreciation, depletion and amortisation expense | 103685000 | 427744000 | |
| Fees and commission expense | 0 | 0 | |
| Net loss on fair value changes | 0 | 0 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0 | 0 | |
| Impairment on financial instruments | 0 | 0 | |
| (f) | Other expenses | ||
| 1 | Other Expenses | 456954000 | 1036656000 |
| Total other expenses | 456954000 | 1036656000 | |
| Total expenses | 1800532000 | 5432997000 | |
| 3 | Total profit before exceptional items and tax | -1228827000 | 530302000 |
| 4 | Exceptional items | 0 | 3989000 |
| 5 | Total profit before tax | -1228827000 | 534291000 |
| 7 | Tax expense | ||
| 8 | Current tax | -72491000 | 288013000 |
| 9 | Deferred tax | -165933000 | 298286000 |
| 10 | Total tax expenses | -238424000 | 586299000 |
| 11 | Net Profit Loss for the period from continuing operations | -990403000 | -52008000 |
| 12 | Profit (loss) from discontinued operations before tax | 0 | 0 |
| 13 | Tax expense of discontinued operations | 0 | 0 |
| 17 | Net profit (loss) from discontinued operation after tax | 0 | 0 |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | -101331000 | 1449181000 |
| 15 | Total profit (loss) for period | -1091734000 | 1397173000 |
| 16 | Other comprehensive income net of taxes | -178747000 | 1595650000 |
| 17 | Total Comprehensive Income for the period | -1270481000 | 2992823000 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | -581965000 | 907778000 | |
| Total profit or loss, attributable to non-controlling interests | -509769000 | 489395000 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | -760712000 | 2503428000 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | -509769000 | 489395000 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 60972000 | 60972000 | |
| Face value of equity share capital | 10 | 10 | |
| 21 | Reserves excluding revaluation reserve | ||
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 95.45 | 148.88 | |
| Diluted earnings per share from continuing operations | 95.45 | 148.88 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings per share from discontinued operations | 0 | 0 | |
| Diluted earnings per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings per share | 95.45 | 148.88 | |
| Diluted earnings per share | 95.45 | 148.88 | |
| 23 | Debt equity ratio | ||
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 26 | Disclosure of notes on financial results | ||
Remarks |
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|---|---|---|
| 23 | Debt equity ratio | |
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio | |
Cash flow statement, indirect |
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|---|---|---|---|
| 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 | 534291000 | ||
| Adjustments for reconcile profit (loss) | |||
| Adjustments for finance costs | 294110000 | ||
| Adjustments for decrease (increase) in inventories | 35011000 | ||
| Adjustments for decrease (increase) in trade receivables, current | -37142000 | ||
| 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 | 0 | ||
| Adjustments for other financial assets, non-current | -281975000 | ||
| Adjustments for other financial assets, current | 399803000 | ||
| Adjustments for other bank balances | 0 | ||
| Adjustments for increase (decrease) in trade payables, current | -131444000 | ||
| 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 | 427744000 | ||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0 | ||
| Adjustments for provisions, current | -2037000 | ||
| Adjustments for provisions, non-current | 0 | ||
| Adjustments for other financial liabilities, current | 17602000 | ||
| Adjustments for other financial liabilities, non-current | -45700000 | ||
| Adjustments for unrealised foreign exchange losses gains | 0 | ||
| Adjustments for dividend income | 0 | ||
| Adjustments for interest income | 265391000 | ||
| 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 | 23712000 | ||
| Other adjustments to reconcile profit (loss) | -253902000 | ||
| Other adjustments for non-cash items | -63173000 | ||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0 | ||
| Total adjustments for reconcile profit (loss) | 117218000 | ||
| Net cash flows from (used in) operations | 651509000 | ||
| Dividends received | 456918000 | ||
| Interest paid | 0 | ||
| Interest received | 314386000 | ||
| Income taxes paid (refund) | 771674000 | ||
| Other inflows (outflows) of cash | 0 | ||
| Net cash flows from (used in) operating activities | 651139000 | ||
| Cash flows from used in investing activities | |||
| Cash flows from losing control of subsidiaries or other businesses | 397358000 | ||
| 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 | 205761000 | ||
| Purchase of property, plant and equipment | 947759000 | ||
| 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 | 0 | ||
| Income taxes paid (refund) | 0 | ||
| Other inflows (outflows) of cash | -285937000 | ||
| Net cash flows from (used in) investing activities | -630577000 | ||
| 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 | 611180000 | ||
| Repayments of borrowings | 526311000 | ||
| Payments of lease liabilities | 160710000 | ||
| Dividends paid | 91530000 | ||
| Interest paid | 0 | ||
| Income taxes paid (refund) | 0 | ||
| Other inflows (outflows) of cash | -247437000 | ||
| Net cash flows from (used in) financing activities | -414808000 | ||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | -394246000 | ||
| Effect of exchange rate changes on cash and cash equivalents | |||
| Effect of exchange rate changes on cash and cash equivalents | 3000000 | ||
| Net increase (decrease) in cash and cash equivalents | -391246000 | ||
| Cash and cash equivalents cash flow statement at beginning of period | 2624495000 | ||
| Cash and cash equivalents cash flow statement at end of period | 2233249000 | ||
Statement of Asset and Liabilities |
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|---|---|---|---|
| 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 | Finanical Asset | ||
| Cash and cash equivalents | 1406386000 | ||
| Bank Balance other than (a) above | 826863000 | ||
| Derivative financial instruments | 0 | ||
| Receivables | |||
| (I) Trade Receivables | 78898000 | ||
| (II) Other Receivables | |||
| Loans | 0 | ||
| Investments | 32209075000 | ||
| Other Financial assets | 895547000 | ||
| Total Financial Assets | 35416769000 | ||
| 2 | Non Financial Asset | ||
| Inventories | 236805000 | ||
| Current tax assets (Net) | 120970000 | ||
| Deferred tax Assets (Net) | 0 | ||
| Investment Property | 109113000 | ||
| Biological assets other than bearer plants | |||
| Property, Plant and Equipment | 6140801000 | ||
| Capital work-in-progress | 740501000 | ||
| Intangible assets under development | 0 | ||
| Goodwill | 6981000 | ||
| Other Intangible assets | 2152000 | ||
| Other non-financial assets (to be specified) | 1390660000 | ||
| Total Non Financial Assets | 8747983000 | ||
| Total assets | 44164752000 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 60972000 | ||
| Other equity | 26760895000 | ||
| Total equity attributable to owners of parent | 26821867000 | ||
| Non controlling interest | 7456769000 | ||
| Total equity | 34278636000 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 0 | |
| (b) | Payables | 304584000 | |
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 0 | ||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 0 | ||
| (C ) | Debt Securities | 0 | |
| (d) | Borrowings (Other than Debt Securities) | 3688467000 | |
| (e) | Deposits | 0 | |
| (f) | Subordinated Liabilities | 0 | |
| (g) | Other financial liabilities | 345384000 | |
| Total Financial Liabilities | 4033851000 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 0 | |
| (b) | Provisions | 57928000 | |
| (C ) | Deferred tax liabilities (Net) | 4705812000 | |
| (d) | Other non-financial liabilities | 783941000 | |
| Total Non Financial Liabilities | 5547681000 | ||
| Total liabilities | 9886116000 | ||
| Total equity and liabilites | 44164752000 | ||
| Disclosure of notes on assets and liabilities | |||
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results |
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|---|---|---|---|
| Particulars | 3 months/ 6 month 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 |
| 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 | Treasury Operations | -716028000 | 1410132000 |
| 2 | Tea | 3102000 | 23229000 |
| 3 | Flexible Packaging Film | 872838000 | 3666082000 |
| 4 | Food & Beverages | 130900000 | 582963000 |
| 5 | Trading Operation | 280893000 | 280893000 |
| Total Segment Revenue | 571705000 | 5963299000 | |
| Less: Inter segment revenue | |||
| Revenue from operations | 571705000 | 5963299000 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Treasury Operations | -1169145000 | 87612000 |
| 2 | Tea | -4759000 | -15389000 |
| 3 | Flexible Packaging Film | 114074000 | 357172000 |
| 4 | Food & Beverages | -23324000 | 54189000 |
| 5 | Trading Operation | 6022000 | 6022000 |
| Total Profit before tax | -1077132000 | 489606000 | |
| i. Finance cost | 158288000 | 294110000 | |
| ii. Other Unallocable Expenditure net off Unallocable income | -6593000 | -6593000 | |
| Profit before tax | -1228827000 | 534291000 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Treasury Operations | 11058778000 | 11058778000 |
| 2 | Tea | 64540000 | 64540000 |
| 3 | Flexible Packaging Film | 9897700000 | 9897700000 |
| 4 | Food & Beverages | 326867000 | 326867000 |
| 5 | Trading Operation | 0 | 0 |
| Total Segment Asset | 21347885000 | 21347885000 | |
| Un-allocable Assets | 22816867000 | 22816867000 | |
| Net Segment Asset | 44164752000 | 44164752000 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Treasury Operations | 101278000 | 101278000 |
| 2 | Tea | 3952000 | 3952000 |
| 3 | Flexible Packaging Film | 4485493000 | 4485493000 |
| 4 | Food & Beverages | 263661000 | 263661000 |
| 5 | Trading Operation | 0 | 0 |
| Total Segment Liabilities | 4854384000 | 4854384000 | |
| Un-allocable Liabilities | 5031732000 | 5031732000 | |
| Net Segment Liabilities | 9886116000 | 9886116000 | |
| Disclosure of notes on segments | |||
Other Comprehensive Income |
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|---|---|---|---|
| Particulars | 3 months/ 6 month 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 | Equity instruments through other comprehensive income- net gain/(loss) on disposal and change in fair value | -452363000 | 1591732000 |
| 2 | Remeasurement of defined benefit (asset)/liability | 542000 | 542000 |
| 3 | Share of Other Comprehensive Income from Equity Accounted Investee | -17336000 | -1549000 |
| Total Amount of items that will not be reclassified to profit and loss | -469157000 | 1590725000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | -104376000 | 252562000 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange difference in translating financial statements of foreign operations(net of tax) | 246545000 | 347242000 |
| 2 | Other Comprehensive Income from Associates | 1492000 | -3367000 |
| Total Amount of items that will be reclassified to profit and loss | 248037000 | 343875000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 62003000 | 86388000 |
| 5 | Total Other comprehensive income | -178747000 | 1595650000 |
Details of Impact of Audit Qualification |
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|---|---|
| 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 U S Agarwal & Associates | Yes | 29-Feb-2028 | ||
|---|---|---|---|---|---|
Financial details |
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| Sr. | Particulars | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (audited figures after adjusting for qualifications) |
| 1 | Turnover / Total income | ||
| 2 | Total Expenditure | ||
| 3 | Net Profit/(Loss) | ||
| 4 | Earnings Per Share | ||
| 5 | Total Assets | ||
| 6 | Total Liabilities | ||
| 7 | Net Worth | ||
Signatories details |
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|---|---|
| Name of CEO / Managing director | |
| Name of CFO | |
| Name of audit committee chairman | |
| Name of statutory auditor | |
| Name of other signatory, if any, with designation | |
| Place | |
| Date | |