DALBHARAT2024-01-012024-03-31 DALBHARAT2024-01-012024-03-31 DALBHARAT2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member DALBHARAT2024-01-012024-03-31in-bse-fin:OneOperatingExpenses02Member DALBHARAT2024-01-012024-03-31in-bse-fin:OneOperatingExpenses03Member DALBHARAT2024-01-012024-03-31in-bse-fin:OneOperatingExpenses04Member DALBHARAT2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member DALBHARAT2024-01-012024-03-31in-bse-fin:FourOperatingExpenses02Member DALBHARAT2024-01-012024-03-31in-bse-fin:FourOperatingExpenses03Member DALBHARAT2024-01-012024-03-31in-bse-fin:FourOperatingExpenses04Member DALBHARAT2024-03-31 DALBHARAT2024-01-012024-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member DALBHARAT2024-01-012024-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member DALBHARAT2024-01-012024-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member DALBHARAT2024-01-012024-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member DALBHARAT2024-01-012024-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member DALBHARAT2024-01-012024-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss02Member DALBHARAT2024-01-012024-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member DALBHARAT2024-01-012024-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 542216 DALBHARAT NOTLISTED Dalmia Bharat Limited Equity 2023-04-01 2024-03-31 2024-04-24 2024-04-11 INR Crores Yearly 16:30:00 18:40:00 2024-04-24 2024-04-24 true Cash Flow Indirect Declaration of unmodified opinion Single segment Cement and Cement related products 2024-01-01 2024-03-31 Audited Consolidated 43070000000.00 1200000000.00 44270000000.00 6270000000.00 2140000000.00 1370000000.00 2020000000.00 940000000.00 3280000000.00 24730000000.00 40750000000.00 3520000000.00 0.00 3520000000.00 -430000000.00 750000000.00 320000000.00 0.00 3200000000.00 0.00 0.00 0.00 0.00 3200000000.00 -5030000000.00 -1830000000.00 3150000000.00 50000000.00 -1880000000.00 50000000.00 380000000.00 2 16.80 16.79 0.00 0.00 16.80 16.79 1. For notes on Financial Results, please refer PDF file uploaded on Stock Exchanges. Result notes: 1. 'Current tax' includes current tax related to earlier years of Rs. (68) Crore for the quarter and year ended. 2. 'Deferred tax' includes deferred tax charge related to earlier years of Rs. 6 Crore and 12 Crore for the quarter and year ended respectively. 3. Loss before tax from discontinued operations for the current quarter is Rs. (0) Crore. 4. Earnings per Share from discontinued operation for Basic and Diluted basis is Rs. (0). Cash Flow Notes: 1. 'Other Adjustment to reconcile profit/ loss includes Loss from discontinuing operations amounting to Re. 1 crore, Rs. 2 crore for bad debts/advances written off (net) and Rs 1 crore for liabilities no longer required written back. 2. 'Other Adjustment for non-cash items' include 'Foreign currency translation reserve released' of Rs 7 crore and Gain on termination of leases Rs 3 crore. 3. 'Other adjustment for which cash effects are investing or financing cash flow' include Rs 69 crore of profit on sale of investment and Rs 13 crore of profit on disposal of property, plant and equipment. 4. Adjustment for decrease/ (increase) in other current assets' is related to financial and other assets amounting to Rs 221 crore (Current and Non-current). 5.'Adjustment for increase/ (decrease) in Trade Payable, current' is related to trade and other payable' amounting to Rs 305 crore (Current and Non-current). 6. ‘Adjustment for interest income’ includes interest income on govt. grant of Rs. 15 crore. 6.'Adjustment for Provision, current' is related to Rs. 0 Crores for current and non-current provisions and government grants. 7. 'Cash flows from losing control of subsidiaries or other businesses' includes sale of associate of Rs. 160 Crore. 8. ‘Other inflow/ (outflow) of cash’ include Rs (191) crore of Fixed deposits (placed)/ matured (having) original maturity of more than three months. 9. Proceeds from Borrowings include Proceeds from Long Term Borrowings and Short Term Borrowings. 10. Repayments of Borrowings include Repayment of Long Term Borrowings and Short Term Borrowings. Single segment 2023-04-01 2024-03-31 Audited Consolidated 146910000000.00 3150000000.00 150060000000.00 21200000000.00 5670000000.00 160000000.00 8710000000.00 3860000000.00 14980000000.00 84780000000.00 139360000000.00 10700000000.00 0.00 10700000000.00 730000000.00 1430000000.00 2160000000.00 0.00 8540000000.00 -10000000.00 0.00 -10000000.00 0.00 8530000000.00 720000000.00 9250000000.00 8260000000.00 270000000.00 8980000000.00 270000000.00 380000000.00 2 163590000000.00 44.11 44.10 -0.06 -0.07 44.05 44.03 Freight charges - on finished goods 8670000000.00 Freight charges - on internal clinker transfer 1530000000.00 Other expenses 6630000000.00 Power and fuel 7900000000.00 Freight charges - on finished goods 27590000000.00 Freight charges - on internal clinker transfer 4440000000.00 Other expenses 21590000000.00 Power and fuel 31160000000.00 1100000000.00 128930000000.00 22840000000.00 10000000.00 5270000000.00 23110000000.00 1110000000.00 0.00 20000000.00 5880000000.00 0.00 130000000.00 2900000000.00 8910000000.00 370000000.00 8360000000.00 198930000000.00 12180000000.00 38720000000.00 8360000000.00 3410000000.00 2410000000.00 90000000.00 6670000000.00 59660000000.00 10000000.00 6450000000.00 78300000000.00 260000000.00 0.00 277490000000.00 380000000.00 163590000000.00 163970000000.00 165070000000.00 44310000000.00 0.00 1390000000.00 45700000000.00 2640000000.00 17950000000.00 1390000000.00 0.00 67680000000.00 1990000000.00 13160000000.00 16710000000.00 31860000000.00 9470000000.00 810000000.00 2430000000.00 170000000.00 44740000000.00 0.00 0.00 112420000000.00 277490000000.00 1. 'Property, plant and equipment includes 'Rights of use assets' Rs 271 crore. 2. 'Other non-current assets' includes Income Tax Assets Rs 102 crore. 3. 'Other non-current financial liabilities' includes non-current lease liabilities Rs 139 Crore. 4. 'Other current financial liabilities' includes current lease liabilities Rs 36 Crore 3860000000.00 980000000.00 -1360000000.00 0.00 -2210000000.00 0.00 0.00 0.00 0.00 3050000000.00 0.00 0.00 0.00 14980000000.00 -20000000.00 0.00 0.00 0.00 0.00 20000000.00 340000000.00 1750000000.00 30000000.00 -130000000.00 0.00 -820000000.00 0.00 -100000000.00 0.00 16190000000.00 26890000000.00 0.00 0.00 0.00 540000000.00 0.00 26350000000.00 1600000000.00 0.00 4400000000.00 5700000000.00 0.00 0.00 0.00 0.00 1040000000.00 28270000000.00 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 340000000.00 1000000000.00 0.00 -1910000000.00 0.00 -27500000000.00 30000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14500000000.00 5610000000.00 0.00 620000000.00 1690000000.00 4390000000.00 0.00 0.00 2220000000.00 1070000000.00 0.00 1070000000.00 2340000000.00 3410000000.00 Re-measurement gain/ (loss) on defined benefit plans -10000000.00 Change in fair value of financial instruments through other comprehensive income -5570000000.00 Re-measurement gain/ (loss) on defined benefit plans 0.00 Change in fair value of financial instruments through other comprehensive income 870000000.00 -5580000000.00 870000000.00 -560000000.00 60000000.00 Designated Cash Flow Hedge -20000000.00 Cumulative translation difference - Share of Associates 0.00 Designated Cash Flow Hedge -40000000.00 Cumulative translation difference - Share of Associates -60000000.00 -20000000.00 -100000000.00 -10000000.00 -10000000.00