DPSCLTD2025-01-012025-03-31DPSCLTD2025-03-31DPSCLTD2024-03-31DPSCLTD2024-04-012025-03-31DPSCLTD2025-01-012025-03-31in-capmkt:OtherExpenses1MemberDPSCLTD2025-01-012025-03-31in-capmkt:OtherExpenses2MemberDPSCLTD2025-01-012025-03-31in-capmkt:OtherExpenses3MemberDPSCLTD2025-01-012025-03-31in-capmkt:OtherExpenses4MemberDPSCLTD2024-04-012025-03-31in-capmkt:OtherExpenses1MemberDPSCLTD2024-04-012025-03-31in-capmkt:OtherExpenses2MemberDPSCLTD2024-04-012025-03-31in-capmkt:OtherExpenses3MemberDPSCLTD2024-04-012025-03-31in-capmkt:OtherExpenses4MemberDPSCLTD2025-01-012025-03-31in-capmkt:ReportableSegments1MemberDPSCLTD2025-01-012025-03-31in-capmkt:ReportableSegments2MemberDPSCLTD2024-04-012025-03-31in-capmkt:ReportableSegments1MemberDPSCLTD2024-04-012025-03-31in-capmkt:ReportableSegments2MemberDPSCLTD2025-01-012025-03-31in-capmkt:ReportableSegments1MemberDPSCLTD2025-01-012025-03-31in-capmkt:ReportableSegments2MemberDPSCLTD2024-04-012025-03-31in-capmkt:ReportableSegments1MemberDPSCLTD2024-04-012025-03-31in-capmkt:ReportableSegments2MemberDPSCLTD2025-01-012025-03-31in-capmkt:ReportableSegments1MemberDPSCLTD2025-03-31in-capmkt:ReportableSegments1MemberDPSCLTD2025-01-012025-03-31in-capmkt:ReportableSegments2MemberDPSCLTD2025-03-31in-capmkt:ReportableSegments2MemberDPSCLTD2025-01-012025-03-31in-capmkt:ReportableSegments1MemberDPSCLTD2025-03-31in-capmkt:ReportableSegments1MemberDPSCLTD2025-01-012025-03-31in-capmkt:ReportableSegments2MemberDPSCLTD2025-03-31in-capmkt:ReportableSegments2MemberDPSCLTD2025-01-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1DPSCLTD2024-04-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1DPSCLTD2025-01-012025-03-31AuditorDomain1DPSCLTD2025-01-012025-03-31in-capmkt:AuditedMemberDPSCLTD2025-03-31in-capmkt:AuditedMemberDPSCLTD2025-01-012025-03-31in-capmkt:AdjustedMemberDPSCLTD2025-03-31in-capmkt:AdjustedMemberDPSCLTD2025-01-012025-03-31AuditQualification1DPSCLTD2025-01-012025-03-31AuditQualification2DPSCLTD2025-01-012025-03-31AuditQualification3iso4217:INRiso4217:INRxbrli:shares000000DPSCLTDDPSCLTDINE360C01024DPSC LIMITEDMain BoardEquity2024-04-012025-03-312025-05-202025-05-13INRLakhsQuarterlyFourth quarterMulti segment2025-05-2016:00:002025-05-2020:05:00trueCash Flow IndirectStatement on impact of audit qualification2025-01-012025-03-31AuditedConsolidated15020750008924160002394491000011002760000136906000633720008989600010465930002437043000-425520000-425520003732000-28536000-248040000-17748000000-913000-18661000-2315421000-2334082000-177480000-18661000097379000010.010.01000.010.012024-04-012025-03-31AuditedConsolidated65159290001112639000762856800013612700046020570000578424000271787000355114000159720600075407150008785300008785300075834000-5919200016642000071211000000-91300070298000-1412116000-1341818000712110000702980000973790000119501390000.040.04000.040.04Lease Rent12489000Cost of Materials and installation services46275000Loss on de recognition of financial assets735492000other expenses252337000Lease Rent81094000Cost of Materials and installation services193147000Loss on de recognition of financial assets735492000other expenses587473000967893100010100600000914400000067160000820001728200024080000028790009816040000138377000013633920004210600036489500035411400023929720004517479000022452000048803760000352806000018224476000157793300072204320008798365000087983650001248683000082121000821210004548590001785663000513690001170661000027097300032786660003152210001399340001852576000199251000039575900027034900001784167000205912000600111000052936800000853765000942611100018224476000Regulated operation1430526000Non regulated operation71549000Regulated operation6211068000Non regulated operation304861000150207500065159290000015020750006515929000Regulated operation35369000Non regulated operation-15462000Regulated operation369730000Non regulated operation-11003000199070003587270006337200027178700000-4346500086940000Regulated operation15181265000Non regulated operation304321100018224476000018224476000Regulated operation8914790000Non regulated operation511321000942611100009426111000271787000-52987000-51160000-650950000016444800004823810000160588000035511400000000355000-503000-2076310000-9800000-71017000-312189000011363050001224158000000-19346000012435040000000000019805000-150637000000000000000001068900000075215000022654000279000000000000000-4985020000-22884000-1018240000-10699700051621300020387170000203871700060430002044760000items that will not be reclassified tp profit or loss-2570669000-2570669000items that will not be reclassified tp profit or loss-1517280000-1517280000-253278000-105224000-197000060000-2315421000-1412116000AuditedQualified opinionSS KOTHARI MEHTA & CO. LLPtrue2025-08-31745077700074507770007391890000739189000058887000588870000.030.0318116712000181167120009292602000929260200035538140003553814000We draw attention to note 4 of the Statement regarding receivables from Power Trust of Rs. 19970 lakhs with respect to sale of investments by the Company, necessary provision against the same has not been made in the Statement. Considering the receivable amount being unsecured and as the major underlying asset of Power Trust is subject to a case filed under Insolvency and Bankruptcy Code, 2016 IBC which is pending as on date and recovery of the above receivable being dependent on the outcome of the case, we are unable to quantify the impact on the Statement.Qualified opinionRepetitiveNot Applicablethe matter is subjudicethe matter is subjudicethe impact with respect to above and consequential adjustments cannot be ascertained and as such cannot be commented upon by us.We draw attention to note 7 in the Statement regarding an application before National Company Law Tribunal under the Insolvency and Bankruptcy Code, 2016 against the Company filed by the lenders of Meenakshi Energy Limited for invocation of Corporate Guarantee given by the Company. The events and conditions along with other matters as set forth in the said note, indicate uncertainty on the outcome of the above matter. As it is subjudice, the impact of the same on the Statement cannot be ascertained. Qualified opinionRepetitiveNOT APPLICABLEthe matter is subjudicethe matter is subjudicethe impact with respect to above and consequential adjustments cannot be ascertained and as such cannot be commented upon by us.We draw attention to note 8 in the Statement, regarding outstanding Electricity Duty amounting to Rs. 15296.87 lakhs as at March 31, 2025 as per the relevant provisions of the Bengal Electricity Duty Act, 1935. The matter as set forth in the said note, indicate uncertainty on the outcome and its consequential impact and as such the effect of the same on the Statement cannot be ascertained.Qualified opinionRepetitiveNOT APPLICABLEmANAGEMENT IS TAKING NECESSARY STEPSMANAGEMENT IS TAKING NECESSARY STEPSthe impact with respect to above and consequential adjustments cannot be ascertained and as such cannot be commented upon by us.Raghav Raj KanoriaAnil Krishna PrasadSuresh Chandra GuptaSS Kothar Mehta & Co. LLPKolkata2025-05-20