5441612025-10-012025-12-315441612025-04-012025-12-315441612025-10-012025-12-31in-capmkt:OtherExpenses1Member5441612025-04-012025-12-31in-capmkt:OtherExpenses1Member5441612025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15441612025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares544161DPABHUSHANNOTLISTEDINE266Y01019D. P. ABHUSHAN LIMITEDMain BoardEquity2025-04-012026-03-312026-01-232026-01-19INRLakhsQuarterlyThird quarterSingle segmentGEMS & JEWELLERY2026-01-2313:00:002026-01-2313:30:00Not applicablefalsefalseThere has been no default on Loans and Debt Securities is made by the Company during Quarter ended December 31, 2025.2025-10-012025-12-31UnauditedStandalone12223769000-250001222374400021866070009502004000-8348120001024920004649700027027000211141000112409560009827880000982788000250223000-98400024923900007335490000000733549000-1010007334480002282790001032.2132.110032.2132.11Notes on Financial Results: <BR> 1. The above unaudited standalone financial results for the quarter ended December 31, 2025 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors in their respective meetings held on January 23, 2026. The statutory auditors have carried out limited review of above result. <BR> 2. The unaudited standalone financial results are prepared in accordance with the Indian Accounting Standards 34 "Interim Financial Reporting" as prescribed under Section 133 of the Companies Act, 2013, read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) (Amendment Rules), 2016. <BR> 3. As per Indian Accounting Standard 108 on 'Operating Segment' (Ind AS 108), the company has only one reportable segment i.e. Gems & Jewellery which includes Wholesale and Retail Trade and Manufacturing of Jewellery and Ornaments. <BR> 4. The figures for the corresponding previous period have been restated/regrouped wherever necessary, to make them comparable. <BR> 5. The Company presents Standalone Financial Results as Company does not have any Subsidiary or Associate Companies or Joint venture as on 31.12.2025. <BR> 6. On 04th November, 2025 the Company has granted 62300 Options respectively, pursuant to Employees Stock Option Scheme. Out of which total 1200 Options have been forfeited on 17th December, 2025. Accordingly, necessary account treatment of ESOP has been given in accordance with IND AS 102. <BR> 2025-04-012025-12-31UnauditedStandalone273040200001035700027314377000532700200020412364000-16303710002853660001245350008047400055319600025152566000216181100002161811000552015000-25950005494200000161239100000001612391000-30300016120880002282790001070.870.580070.870.58Other Expenses211141000Other Expenses553196000Items that will not be reclassifled to proflt or loss-135000-135000Items that will not be reclassifled to proflt or loss-405000-405000-34000-10200000-101000-303000