DCMSRIND2023-07-012023-09-30 DCMSRIND2023-07-012023-09-30 DCMSRIND2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member DCMSRIND2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member DCMSRIND2023-09-30 DCMSRIND2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue01Member DCMSRIND2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue02Member DCMSRIND2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue03Member DCMSRIND2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue01Member DCMSRIND2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue02Member DCMSRIND2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue03Member DCMSRIND2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults01Member DCMSRIND2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults02Member DCMSRIND2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults03Member DCMSRIND2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults01Member DCMSRIND2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults02Member DCMSRIND2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults03Member DCMSRIND2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets01Member DCMSRIND2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets02Member DCMSRIND2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets03Member DCMSRIND2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member DCMSRIND2023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member DCMSRIND2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member DCMSRIND2023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member DCMSRIND2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member DCMSRIND2023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 523369 DCMSRIND NOTLISTED Dcm Shriram Industries Limited Equity 2023-04-01 2024-03-31 2023-11-14 2023-11-03 INR Lakhs Half yearly 12:15:00 14:00:00 2023-11-14 2023-11-14 true Cash Flow Indirect Not applicable Multi segment 2023-07-01 2023-09-30 Unaudited Standalone 5804600000.00 43900000.00 5848500000.00 1544800000.00 125800000.00 1996300000.00 452400000.00 91600000.00 96100000.00 1228700000.00 5535700000.00 312800000.00 0.00 312800000.00 111200000.00 0.00 111200000.00 0.00 201600000.00 0.00 0.00 0.00 0.00 201600000.00 -5300000.00 196300000.00 196300000.00 0.00 174000000.00 2 2.32 2.32 0.00 0.00 2.32 2.32 Notes: 1. In accordance with the accounting policy consistently followed by the Company, off-season expenditure aggregating Rs. 3,919 Lakhs (corresponding previous half year Rs. 4,351 Lakhs) has been deferred for inclusion in the cost of sugar to be produced in the remainder of the year. 2. This Statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS), prescribed under Section 133 of the Companies Act, 2013, as amended, and other recognized accounting practices and policies to the extent applicable. 3. There has been ambiguity with regard to chargeability of UP VAT or GST on certain supplies made to a party and therefore no tax is charged on invoices raised for such supplies. The Hon'ble Allahabad High Court has held that no VAT is chargeable on such transactions. This matter is sub-judice before the Hon'ble Supreme Court. GST demand is raised on these transactions from July, 2017 which is contested and is adequately provided as provision for contingencies with corresponding reimbursement asset based on back-to-back undertaking by the party to indemnify for any liability that may finally arise. GST council in its meeting dated October 7, 2023 has ceded the right to tax such supplies to state governments. Pending necessary amendments in the GST laws, the company has continued the same accounting treatment in respect of the transactions as in previous quarter(s). 4. The Board of Directors in the meeting held on 14 November, 2023 approved a Composite Scheme of Arrangement ( the Scheme ) between DCM Shriram Industries Limited and DCM Shriram Fine Chemicals Limited and DCM Shriram International Limited (wholly owned subsidiaries of DCM Shriram Industries Limited) and Lily Commercial Private Limited, for amalgamation of Lily Commercial Private Limited with DCM Shriram Industries Limited, and subsequent demerger of Chemical and Rayon businesses of DCM Shriram Industries Limited into DCM Shriram Fine Chemicals Limited and DCM Shriram International Limited, respectively, with effect from the appointed date of 1 April 2023, subject to regulatory and statutory approvals, as applicable. Pending the necessary approvals, the effect of the Scheme has not been given in the financial results. 5. The above financial results have been reviewed by the Audit Committee and then approved by the Board of Directors in its meeting held on 14 November 2023. The above financial results are available on the Company's website www.dcmsr.com and also on www.bseindia.com & www.nseindia.com. Limited Review The Statutory Auditors have carried out a Limited Review of the aforesaid results. The Limited Review Report does not have any impact on the said results and notes in aggregate except in respect of matter explained in note 1. Multi segment 2023-04-01 2023-09-30 Unaudited Standalone 11029100000.00 96100000.00 11125200000.00 4195300000.00 571400000.00 2102700000.00 897400000.00 203800000.00 191300000.00 2227300000.00 10389200000.00 736000000.00 0.00 736000000.00 257100000.00 0.00 257100000.00 0.00 478900000.00 0.00 0.00 0.00 0.00 478900000.00 -10600000.00 468300000.00 468300000.00 0.00 174000000.00 2 5.50 5.50 0.00 0.00 5.50 5.50 Other Expenses 1228700000.00 Other Expenses 2227300000.00 5810400000.00 130900000.00 0.00 0.00 19700000.00 0.00 0.00 0.00 347700000.00 0.00 6300000.00 56000000.00 410000000.00 0.00 860400000.00 7231400000.00 3598900000.00 322600000.00 2658000000.00 233700000.00 153400000.00 3300000.00 2931400000.00 6302400000.00 0.00 247800000.00 10149100000.00 0.00 0.00 17380500000.00 174000000.00 7286400000.00 7460400000.00 7460400000.00 550700000.00 0.00 670400000.00 1221100000.00 126800000.00 657700000.00 0.00 3900000.00 2009500000.00 2432500000.00 2052100000.00 334400000.00 4819000000.00 146100000.00 2945500000.00 0.00 0.00 7910600000.00 0.00 0.00 9920100000.00 17380500000.00 Chemicals 1132400000.00 Industrial Fibres and related products 1690200000.00 Sugar* 2982000000.00 Chemicals 2050800000.00 Industrial Fibres and related products 3345200000.00 Sugar* 5633100000.00 5804600000.00 11029100000.00 0.00 0.00 5804600000.00 11029100000.00 Chemicals 162800000.00 Industrial Fibres and related products 363200000.00 Sugar* 500000.00 Chemicals 249800000.00 Industrial Fibres and related products 759600000.00 Sugar* 130200000.00 526500000.00 1139600000.00 91600000.00 203800000.00 122100000.00 199800000.00 312800000.00 736000000.00 Chemicals 2345900000.00 Industrial Fibres and related products 4825100000.00 Sugar* 8747300000.00 15918300000.00 1462200000.00 17380500000.00 Chemicals 600800000.00 Industrial Fibres and related products 1410500000.00 Sugar* 4002000000.00 6013300000.00 3906800000.00 9920100000.00 203800000.00 2749400000.00 -235600000.00 0.00 -64900000.00 0.00 0.00 -253700000.00 0.00 -695300000.00 0.00 244300000.00 0.00 191300000.00 0.00 0.00 0.00 -90300000.00 0.00 0.00 0.00 16900000.00 0.00 -8700000.00 0.00 0.00 0.00 -3200000.00 0.00 2020200000.00 2756200000.00 0.00 0.00 0.00 104700000.00 0.00 2651500000.00 0.00 0.00 65200000.00 95000000.00 0.00 0.00 0.00 0.00 13000000.00 198800000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 11600000.00 0.00 -100800000.00 0.00 -304800000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 62100000.00 1998100000.00 0.00 21900000.00 2600000.00 199900000.00 0.00 0.00 -2160400000.00 186300000.00 0.00 186300000.00 47400000.00 233700000.00 -8100000.00 -16200000.00 -2800000.00 -5600000.00 0.00 0.00