DCMSRIND2024-10-012024-12-31 DCMSRIND2024-10-012024-12-31 DCMSRIND2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member DCMSRIND2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member DCMSRIND2024-12-31 DCMSRIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue01Member DCMSRIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue02Member DCMSRIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue03Member DCMSRIND2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue01Member DCMSRIND2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue02Member DCMSRIND2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue03Member DCMSRIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults01Member DCMSRIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults02Member DCMSRIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults03Member DCMSRIND2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults01Member DCMSRIND2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults02Member DCMSRIND2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults03Member DCMSRIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets01Member DCMSRIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets02Member DCMSRIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets03Member DCMSRIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member DCMSRIND2024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member DCMSRIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member DCMSRIND2024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member DCMSRIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities03Member DCMSRIND2024-12-31in-bse-fin:OneReportableSegmentLiabilities03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 523369 DCMSRIND NOTLISTED Dcm Shriram Industries Limited Equity 2024-04-01 2025-03-31 2025-02-12 2025-02-06 INR Lakhs Third quarter 12:15:00 14:00:00 2025-02-12 2025-02-12 Not applicable Multi segment 2024-10-01 2024-12-31 Unaudited Consolidated 4929800000.00 101500000.00 5031300000.00 3658900000.00 0.00 -696000000.00 521400000.00 65900000.00 100000000.00 1016900000.00 4667100000.00 364200000.00 0.00 364200000.00 127900000.00 4300000.00 132200000.00 0.00 232000000.00 0.00 0.00 0.00 3000000.00 235000000.00 1700000.00 236700000.00 235000000.00 0.00 236700000.00 0.00 174000000.00 2 2.70 2.70 0.00 0.00 2.70 2.70 Notes: 1. In accordance with the accounting policy consistently followed by the Company, off-season expenditure for the nine months ended 31 December 2024 aggregating Rs. 2,725 Lakhs (corresponding period Rs. 2,899 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 Honble Allahabad High Court has held that no VAT is chargeable on such transactions. This matter is sub-judice before the Honble 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 has been cleared by BSE and NSE under listing regulations and has been filed for approval with Hon'ble NCLT, New Delhi on 23rd October, 2024 as required under section 230-232 of the Companies Act, 2013. 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 12 February 2025. 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 2024-04-01 2024-12-31 Unaudited Consolidated 15799900000.00 249900000.00 16049800000.00 7495500000.00 0.00 2023200000.00 1510500000.00 270400000.00 298000000.00 3265700000.00 14863300000.00 1186500000.00 0.00 1186500000.00 415300000.00 4800000.00 420100000.00 0.00 766400000.00 0.00 0.00 0.00 11300000.00 777700000.00 5200000.00 782900000.00 777700000.00 0.00 782900000.00 0.00 174000000.00 2 8.94 8.94 0.00 0.00 8.94 8.94 Other Expenses 1016900000.00 Other Expenses 3265700000.00 Chemicals 933200000.00 Industrial Fibres and related products 1455500000.00 Sugar* 2541100000.00 Chemicals 3162500000.00 Industrial Fibres and related products 4534400000.00 Sugar* 8103000000.00 4929800000.00 15799900000.00 4929800000.00 15799900000.00 Chemicals 65800000.00 Industrial Fibres and related products 272700000.00 Sugar* 158100000.00 Chemicals 289900000.00 Industrial Fibres and related products 883700000.00 Sugar* 502400000.00 496600000.00 1676000000.00 65900000.00 270400000.00 66500000.00 *Comrising sugar, power and alcohol 219100000.00 364200000.00 1186500000.00 Chemicals 2248400000.00 Industrial Fibres and related products 5170600000.00 Sugar* 10446200000.00 17865200000.00 2170800000.00 20036000000.00 Chemicals 514800000.00 Industrial Fibres and related products 1427800000.00 Sugar* 4841300000.00 6783900000.00 4315300000.00 11099200000.00 2700000.00 8000000.00 1000000.00 2800000.00 0.00 0.00