5233692025-04-012025-06-305233692025-06-305233692025-04-012025-06-30in-capmkt:OtherExpenses1Member5233692025-04-012025-06-30in-capmkt:ReportableSegments1Member5233692025-04-012025-06-30in-capmkt:ReportableSegments2Member5233692025-04-012025-06-30in-capmkt:ReportableSegments3Member5233692025-04-012025-06-30in-capmkt:ReportableSegments1Member5233692025-04-012025-06-30in-capmkt:ReportableSegments2Member5233692025-04-012025-06-30in-capmkt:ReportableSegments3Member5233692025-04-012025-06-30in-capmkt:ReportableSegments1Member5233692025-06-30in-capmkt:ReportableSegments1Member5233692025-04-012025-06-30in-capmkt:ReportableSegments2Member5233692025-06-30in-capmkt:ReportableSegments2Member5233692025-04-012025-06-30in-capmkt:ReportableSegments3Member5233692025-06-30in-capmkt:ReportableSegments3Member5233692025-04-012025-06-30in-capmkt:ReportableSegments1Member5233692025-06-30in-capmkt:ReportableSegments1Member5233692025-04-012025-06-30in-capmkt:ReportableSegments2Member5233692025-06-30in-capmkt:ReportableSegments2Member5233692025-04-012025-06-30in-capmkt:ReportableSegments3Member5233692025-06-30in-capmkt:ReportableSegments3Member5233692025-04-012025-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares523369DCMSRINDNOTLISTEDINE843D01027DCM SHRIRAM INDUSTRIES LIMITEDMain BoardEquity2025-04-012026-03-312025-08-122025-08-06INRLakhsQuarterlyFirst quarterMulti segment2025-08-1213:30:002025-08-1214:30:00falsefalseThere is no default in payment of any Loans and Company has not issued any Debt Securities for the period under review2025-04-012025-06-30UnauditedStandalone498590000031800000501770000024686000000691900000499600000103200000101600000880100000474500000027270000002727000009270000021000009480000001779000000000177900000-120000017670000017400000022.052.05002.052.051. The Company has w.e.f. April 1 2025 discontinued the accounting practice to defer off season expenditure in interim reporting for inclusion in cost of sugar to be produced in the remainder of the year to align with Industry practice. Such deferment and its discontinuation has no impact on the results for the full financial year. Amount deferred during the corresponding quarter ended June 30 2024 was Rs. 1358 lakhs. However this practice did not have any impact on the results for the quarter and year ended June 30 2024 and March 31 2025 respectively. <BR> <BR> 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. <BR> 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 Honorable Allahabad High Court has held that no VAT is chargeable on such transactions. This matter is subjudice before the Honorable 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. <BR> <BR> GST council in its meeting dated October 7 2023 has ceded the right to tax such supplies to state governments. However the State Government has not notified any rules in this regard as yet. Pending necessary amendments or notifications the Company has continued the same accounting treatment in respect of the transactions as in previous quarters. <BR> <BR> 4. Pursuant to the judgment dated October 23 2024 of the Honorable Supreme Court in an another matter the Office of the Assistant Excise Commissioner Meerut has in July 2025 raised a demand of Rs. 8.81 crores for the period from the financial year 2018 19 to July 11 2025 towards Export Pass Fees levied on Denatured Spirits. The U.P. Sugar Manufacturers Association UPSMA on behalf of its members has filed a writ petition challenging the demand based on legal opinion that the State Government cannot levy or recover any duty for the past period under existing legislation. The Honorable Allahabad High Court by an order dated July 30 2025 has ordered to keep the State Government order in abeyance till the matter is decided. In view of the above the Company has not made any provision in the financial results in this regard. <BR> <BR> 5. The Board of Directors in the meeting held on November 14 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 April 01 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 Honorable NCLT New Delhi on October 23 2024 as required under section 230 to 232 of the Companies Act 2013. Pending necessary approvals, the effect of the Scheme has not been given in the financial results. <BR> <BR> 6. The figures for the quarter ended March 31 2025 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. <BR> <BR> 7. The above financial results have been reviewed by the Audit Committee and then approved by the Board of Directors in its meeting held on August 12 2025. The above financial results are available on the Companys website www.dcmsr.com and also on www.bseindia.com & www.nseindia.com .Other Expenses880100000Sugar*2857500000Industrial Fibres and related products1142200000Chemicals986200000498590000004985900000Sugar*287700000Industrial Fibres and related products106400000Chemicals7720000047130000010320000095400000272700000Sugar*12630000000Industrial Fibres and related products4821800000Chemicals219990000019651700000189790000021549600000Sugar*4892400000Industrial Fibres and related products896900000Chemicals4842000006273500000630110000012574600000*Comprising Sugar, Power and Alcohol.Items that will not be reclassified to profit and loss-1900000-1900000-700000-1200000