DCMSRIND2024-04-012024-06-30 DCMSRIND2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member DCMSRIND2024-06-30 DCMSRIND2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue01Member DCMSRIND2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue02Member DCMSRIND2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue03Member DCMSRIND2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults01Member DCMSRIND2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults02Member DCMSRIND2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults03Member DCMSRIND2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets01Member DCMSRIND2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets02Member DCMSRIND2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets03Member DCMSRIND2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities01Member DCMSRIND2024-06-30in-bse-fin:OneReportableSegmentLiabilities01Member DCMSRIND2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities02Member DCMSRIND2024-06-30in-bse-fin:OneReportableSegmentLiabilities02Member DCMSRIND2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities03Member DCMSRIND2024-06-30in-bse-fin:OneReportableSegmentLiabilities03Member DCMSRIND2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 523369 DCMSRIND NOTLISTED Dcm Shriram Industries Limited Equity 2024-04-01 2025-03-31 2024-08-07 2024-08-01 INR Lakhs First quarter 13:30:00 14:30:00 2024-08-07 2024-08-07 Not applicable Multi segment 2024-04-01 2024-06-30 Unaudited Standalone 5539300000.00 62800000.00 5602100000.00 2455400000.00 0.00 900800000.00 482100000.00 109100000.00 98000000.00 1083000000.00 5128400000.00 473700000.00 0.00 473700000.00 164700000.00 -700000.00 164000000.00 0.00 309700000.00 0.00 0.00 0.00 0.00 309700000.00 1800000.00 311500000.00 311500000.00 0.00 174000000.00 2 3.56 3.56 0.00 0.00 3.56 3.56 Notes: 1. In accordance with the accounting policy consistently followed by the Company, off-season expenditure aggregating Rs 1358 Lakhs (corresponding previous quarter Rs. 1488 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. Changes suggested by GST council have been incorporated in the Finance Bill, 2024 for bringing necessary amendments in GST laws. Pending this, 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. The Scheme is presently under consideration of BSE and NSE. Pending the necessary approvals, the effect of the Scheme has not been given in the financial results. 5. The figures for the quarter ended 31 March 2024 are the balancing figures between the audited figures in respect of the full previous financial year and the published unaudited year to date figures up to the third quarter of the relevant financial year. 6. The above financial results have been reviewed by the Audit Committee and then approved by the Board of Directors in its meeting held on 7th August 2024. 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 Other Expenses 1083000000.00 *Sugar 2806100000.00 Chemicals 1116100000.00 Industrial fibres and related products 1617100000.00 5539300000.00 0.00 5539300000.00 *Sugar 194100000.00 Chemicals 118200000.00 Industrial fibres and related products 353100000.00 665400000.00 109100000.00 82600000.00 *Comrising sugar, power and alcohol 473700000.00 *Sugar 11997500000.00 Chemicals 2373200000.00 Industrial fibres and related products 4747800000.00 19118500000.00 1709400000.00 20827900000.00 *Sugar 4731000000.00 Chemicals 656400000.00 Industrial fibres and related products 1187200000.00 6574600000.00 5967300000.00 12541900000.00 Amount of items that will not be reclassified to profit and loss 2700000.00 2700000.00 900000.00 0.00