DPABHUSHAN2023-10-012023-12-31 DPABHUSHAN2023-10-012023-12-31 DPABHUSHAN2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member DPABHUSHAN2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member DPABHUSHAN2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares DPABHUSHAN NOTLISTED D. P. Abhushan Limited Equity 2023-04-01 2024-03-31 2024-02-12 2024-02-02 INR Lakhs Third quarter 13:30:00 14:10:00 2024-02-12 2024-02-12 Not applicable Single segment Gems & Jewellery 2023-10-01 2023-12-31 Unaudited Standalone 7654591000.00 2608000.00 7657198000.00 1311594000.00 6292181000.00 -441646000.00 56191000.00 52867000.00 14742000.00 148498000.00 7434426000.00 222772000.00 0.00 222772000.00 58493000.00 -2867000.00 55626000.00 0.00 167146000.00 0.00 0.00 0.00 0.00 167146000.00 -439000.00 166707000.00 0.00 0.00 222549000.00 10 7.51 7.51 0.00 0.00 7.51 7.51 1. The above unaudited standalone financial results for the quarter ended December 31, 2023 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors in their respective meetings held on February 12, 2024. The statutory auditors have carried out limited review of above result. 2. The unaudited standalone financial results are prepared in accordance with the Indian Accounting Standards 34 Interim Financial Reporting as prescribed under Section 133 of the Companies Act, 2013, read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) (Amendment Rules), 2016. 3. As per Indian Accounting Standard 108 on 'Operating Segment' (Ind AS 108), the company has only one reportable segment i.e. Gems & Jewellery which includes Wholesale and Retail Trade and Manufacturing of Jewellery and Ornaments. 4. The figures for the corresponding previous period have been restated/regrouped wherever necessary, to make them comparable. Single segment 2023-04-01 2023-12-31 Unaudited Standalone 17831772000.00 3377000.00 17835149000.00 3311959000.00 14133642000.00 -822050000.00 160809000.00 111501000.00 42295000.00 288520000.00 17226676000.00 608473000.00 0.00 608473000.00 155154000.00 -3346000.00 151808000.00 0.00 456665000.00 0.00 0.00 0.00 0.00 456665000.00 -1318000.00 455347000.00 0.00 0.00 222549000.00 10 20.46 20.46 0.00 0.00 20.46 20.46 Other Expenses 148498000.00 Other Expenses 288520000.00 439000.00 1318000.00