DALBHARAT2023-01-012023-03-31 DALBHARAT2023-01-012023-03-31 DALBHARAT2023-01-012023-03-31in-bse-fin:OneOperatingExpenses01Member DALBHARAT2023-01-012023-03-31in-bse-fin:OneOperatingExpenses02Member DALBHARAT2023-01-012023-03-31in-bse-fin:OneOperatingExpenses03Member DALBHARAT2023-01-012023-03-31in-bse-fin:OneOperatingExpenses04Member DALBHARAT2023-01-012023-03-31in-bse-fin:FourOperatingExpenses01Member DALBHARAT2023-01-012023-03-31in-bse-fin:FourOperatingExpenses02Member DALBHARAT2023-01-012023-03-31in-bse-fin:FourOperatingExpenses03Member DALBHARAT2023-01-012023-03-31in-bse-fin:FourOperatingExpenses04Member DALBHARAT2023-03-31 DALBHARAT2023-01-012023-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member DALBHARAT2023-01-012023-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member DALBHARAT2023-01-012023-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member DALBHARAT2023-01-012023-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member DALBHARAT2023-01-012023-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member DALBHARAT2023-01-012023-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss02Member DALBHARAT2023-01-012023-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member DALBHARAT2023-01-012023-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 542216 DALBHARAT NOTLISTED Dalmia Bharat Limited Equity 2022-04-01 2023-03-31 2023-04-25 2023-04-19 INR Crores Yearly 15:30:00 17:20:00 2023-04-25 2023-04-25 true Cash Flow Indirect Declaration of unmodified opinion Single segment Cement and Cement related products 2023-01-01 2023-03-31 Audited Consolidated 39120000000.00 410000000.00 39530000000.00 5320000000.00 460000000.00 1720000000.00 1910000000.00 640000000.00 3360000000.00 22640000000.00 36050000000.00 3480000000.00 -1440000000.00 2040000000.00 -200000000.00 1450000000.00 1250000000.00 0.00 790000000.00 0.00 -10000000.00 10000000.00 5290000000.00 6090000000.00 -1940000000.00 4150000000.00 5890000000.00 200000000.00 3950000000.00 200000000.00 370000000.00 2 31.39 31.38 0.03 0.03 31.42 31.41 A. Results explanatory notes 1. For notes on Financial Results, please refer PDF file uploaded on Stock Exchanges. 2. 'Deferred tax' includes deferred tax credit related to earlier years of Rs. 23 Crore for the year ended March 31, 2023 and Charge of Rs. 3 crore for quarter ended March 31, 2023 respectively. 3. 'Current tax' includes reversal of income tax related to earlier years Rs. 6 Crore and Rs.5 Crore for the year and quarter ended March 31, 2023 respectively. B. Cash Flow Notes: 1. 'Other Adjustment to reconcile profit/ loss’ includes ‘exceptional item’ of Rs. 144 Crore and Profit/ (loss) before tax from discontinued operation of Rs. (4) Crore 2. ‘Other Adjustment for non-cash items’ includes ‘Impairment loss of disposal group related to discontinued operation’ of Rs 7 crore, ‘Bad debts/ advances written off (net)’ of Rs. 2 crore and ‘Liabilities no longer required written back’ of Rs. (8) crore. 3. ‘Other adjustments for which cash effects are investing or financing cash flow’ include Rs. (1) Crore for ‘Gain on termination of leases’, Rs. (51) Crore for ‘(Profit) on sale of investments (net)’ and Rs. (3) crore for ‘(Profit) on disposal of property, plant and equipment (net)’ 4. 'Adjustment for Provision, current' include Rs. 25 Crores for ‘Increase in provisions and government grants’ and included current and non-current portion. 5. ‘Adjustment for decrease/ (increase) in other current assets' includes ‘Increase in financial and other assets’ amounting to Rs 104 crore (Current and Non-current both). 6. 'Adjustment for increase/ (decrease) in Trade Payable, current' includes ‘Decrease in Trade and other Payable amounting to Rs 403 crore (Current and Non-Current both). 7. ‘Other cash receipts from sales of equity or debt instruments of other entities’ includes ‘proceeds from sale of current investments (net)’ of Rs. 329 crore and of Rs. 2 Crore for non-current investments. 8. Other inflow/ (outflow) of cash includes Rs 33 crore of Fixed deposits (placed)/ matured (having) original maturity of more than three months. 9. Proceeds from Borrowings include ‘proceeds from Long Term Borrowings’. 10. Repayments of Borrowings include ‘(Repayment) of long-term borrowings’ of Rs. (527) crore, (Repayment) of short-term foreign currency loan of Rs. (190) crore and (Repayment) of short-term borrowings (net) of Rs. (150) crore. 11. ‘Payments of lease liabilities’ includes ‘Payment of principal portion of lease liabilities’ of Rs. (33) crore. 12. Profit before tax in utility is excluding excluding share in associate and joint venture and not required to show sepetrately in the utility. . For notes on Financial Results, please refer PDF file uploaded on Stock Exchanges Single segment 2022-04-01 2023-03-31 Audited Consolidated 135400000000.00 1380000000.00 136780000000.00 19060000000.00 520000000.00 230000000.00 7710000000.00 2340000000.00 13050000000.00 84720000000.00 127630000000.00 9150000000.00 -1440000000.00 7710000000.00 260000000.00 2160000000.00 2420000000.00 0.00 5290000000.00 -40000000.00 0.00 -40000000.00 5540000000.00 10790000000.00 -13130000000.00 -2340000000.00 10350000000.00 440000000.00 -2780000000.00 440000000.00 370000000.00 2 155910000000.00 55.44 55.41 -0.22 -0.22 55.22 55.19 Freight charges - on finished goods 7250000000.00 Freight charges - on internal clinker transfer 970000000.00 Other Expenses 5710000000.00 Power and fuel 8710000000.00 Freight charges - on finished goods 24980000000.00 Freight charges - on internal clinker transfer 3040000000.00 Other Expenses 19910000000.00 Power and fuel 36790000000.00 1160000000.00 116100000000.00 18590000000.00 10000000.00 7300000000.00 24430000000.00 120000000.00 0.00 20000000.00 5870000000.00 110000000.00 2180000000.00 8160000000.00 240000000.00 6960000000.00 181930000000.00 13160000000.00 29350000000.00 7000000000.00 2340000000.00 510000000.00 80000000.00 6590000000.00 45870000000.00 5570000000.00 64600000000.00 8900000000.00 255430000000.00 370000000.00 155910000000.00 156280000000.00 157440000000.00 32100000000.00 910000000.00 33010000000.00 2360000000.00 16340000000.00 1400000000.00 280000000.00 53390000000.00 5320000000.00 11350000000.00 15560000000.00 32230000000.00 8560000000.00 840000000.00 2710000000.00 260000000.00 44600000000.00 97990000000.00 255430000000.00 1. 'Property, plant & equipments' includes 'Rights of use assets' of Rs 187 crore. 2. 'Other non current assets' includes Income Tax Assets of Rs 140 crore. 3. 'Other non current financial liabilities' includes non current lease liabilities of Rs 89 Crore. 4. 'Other current financial liabilities' includes current lease liabilities of Rs 24 Crore 2310000000.00 -3710000000.00 -300000000.00 0.00 -1040000000.00 0.00 0.00 0.00 0.00 4030000000.00 0.00 0.00 0.00 13050000000.00 10000000.00 250000000.00 0.00 0.00 0.00 10000000.00 190000000.00 660000000.00 140000000.00 190000000.00 0.00 -550000000.00 1400000000.00 10000000.00 0.00 14950000000.00 22660000000.00 0.00 0.00 0.00 140000000.00 0.00 22520000000.00 0.00 0.00 3310000000.00 0.00 0.00 0.00 0.00 0.00 80000000.00 27090000000.00 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 190000000.00 580000000.00 0.00 -330000000.00 0.00 -23260000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 15340000000.00 8670000000.00 0.00 330000000.00 1690000000.00 2970000000.00 0.00 0.00 1680000000.00 940000000.00 0.00 940000000.00 1400000000.00 2340000000.00 Re-measurement (loss) on defined benefit plans -10000000.00 Change in fair value of financial instruments through other comprehensive income -2260000000.00 Re-measurement (loss) on defined benefit plans 10000000.00 Change in fair value of financial instruments through other comprehensive income -14890000000.00 -2270000000.00 -14880000000.00 -300000000.00 -1670000000.00 Exchange difference on translation of foreign operations 30000000.00 Net movement on effective portion of cash flow hedges -10000000.00 Exchange difference on translation of foreign operations 50000000.00 Net movement on effective portion of cash flow hedges 30000000.00 20000000.00 80000000.00 -10000000.00 0.00