DALMIASUG2025-10-012025-12-31DALMIASUG2025-12-31DALMIASUG2025-04-012025-12-31DALMIASUG2025-10-012025-12-31in-capmkt:OtherExpenses1MemberDALMIASUG2025-04-012025-12-31in-capmkt:OtherExpenses1MemberDALMIASUG2025-10-012025-12-31in-capmkt:ReportableSegments1MemberDALMIASUG2025-10-012025-12-31in-capmkt:ReportableSegments2MemberDALMIASUG2025-10-012025-12-31in-capmkt:ReportableSegments3MemberDALMIASUG2025-04-012025-12-31in-capmkt:ReportableSegments1MemberDALMIASUG2025-04-012025-12-31in-capmkt:ReportableSegments2MemberDALMIASUG2025-04-012025-12-31in-capmkt:ReportableSegments3MemberDALMIASUG2025-10-012025-12-31in-capmkt:ReportableSegments1MemberDALMIASUG2025-10-012025-12-31in-capmkt:ReportableSegments2MemberDALMIASUG2025-10-012025-12-31in-capmkt:ReportableSegments3MemberDALMIASUG2025-04-012025-12-31in-capmkt:ReportableSegments1MemberDALMIASUG2025-04-012025-12-31in-capmkt:ReportableSegments2MemberDALMIASUG2025-04-012025-12-31in-capmkt:ReportableSegments3MemberDALMIASUG2025-10-012025-12-31in-capmkt:ReportableSegments1MemberDALMIASUG2025-12-31in-capmkt:ReportableSegments1MemberDALMIASUG2025-10-012025-12-31in-capmkt:ReportableSegments2MemberDALMIASUG2025-12-31in-capmkt:ReportableSegments2MemberDALMIASUG2025-10-012025-12-31in-capmkt:ReportableSegments3MemberDALMIASUG2025-12-31in-capmkt:ReportableSegments3MemberDALMIASUG2025-10-012025-12-31in-capmkt:ReportableSegments1MemberDALMIASUG2025-12-31in-capmkt:ReportableSegments1MemberDALMIASUG2025-10-012025-12-31in-capmkt:ReportableSegments2MemberDALMIASUG2025-12-31in-capmkt:ReportableSegments2MemberDALMIASUG2025-10-012025-12-31in-capmkt:ReportableSegments3MemberDALMIASUG2025-12-31in-capmkt:ReportableSegments3MemberDALMIASUG2025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1DALMIASUG2025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1DALMIASUG2025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1DALMIASUG2025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares500097DALMIASUGNOTLISTEDINE495A01022Dalmia Bharat Sugar and Industries LimitedMain BoardEquity2025-04-012026-03-312026-02-052026-01-29INRCroresQuarterlyThird quarterMulti segment2026-02-0518:30:002026-02-0520:30:00Not applicable2025-10-012025-12-31UnauditedConsolidated69775000002874000007264900000109954000000-658310000061510000012230000032950000085620000063354000009295000000929500000229700000420000023390000006956000000000695600000-251900000443700000696600000-1000000444100000-40000016190000028.598.59008.598.590.00180.03120.0861. The consolidated financial results are approved by the Board of Directors at their meeting held on February 05, 2026 after being reviewed and recommended by the audit committee. The statutory auditors have carried limited review of these consolidated financial results. <BR> 2. The consolidated financial results of the company have been prepared in accordance with Indian Accounting Standards as prescribed under section 133 of Companies Act, 2013 read with companies (Indian Accounting Standard) Rules, 2015 as amended. <BR> 3. The consolidated financial results for the quarter and half year ended September 30, 2025, have been prepared in accordance with the recognition and measurement principles laid down in Ind AS-34 "Interim financial reporting". <BR> 4. The Board has declared an interim divided @Rs. 4.50/- per share (Face value Rs. 2/- per share) for FY 2025-26. <BR> 5. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The incremental impact of these changes, assessed by the Company, on the basis of the information available, consistent with the guidance provided by the Institute of Chartered Accountants of India, has been recognised in the consolidated financial results of the Company for the quarter and nine months ended December 31, 2025. Once Central/ State Rules are notified by the Government on all aspects of the Codes, the Company will evaluate impact, if any, on the measurement of employee benefits and would provide appropriate accounting treatment. <BR> 6. For sugar season 2025-26, the Government of Uttar Pradesh announced an increase of Rs.30 per quintal in the State Advised Price (SAP) for sugarcane and the Central Government has approved an increase in the Fair and Remunerative Price (FRP) of sugarcane by Rs.15 per quintal, applicable to Maharashtra. The impact relating to sugarcane procured during the period has been considered in the preparation of the consolidated financial results for the quarter and nine months ended December 31, 2025. <BR> 7. On September 26, 2025, the Company entered into a Share Subscription cum Shareholders Agreement and upon the allotment of 51% of the share capital of Eagle Agrotech Holdings Limited (EAHL) on December 18, 2025, EAHL became a subsidiary of the Company. <BR> 8. The Company acquired Baghauli Sugar and Distillery Limited (BSDL) under the provisions of the Insolvency & Bankruptcy Code, 2016, on December 22, 2023. Subsequently, BSDL was merged with the Company with effect from April 1, 2024. As part of the acquisition, a 100 KLPD molasses-based distillery (under CWIP) was taken over. This facility has been converted into a 100 KLPD grain-based distillery and commenced commercial operations on December 27, 2025. <BR> 9. Key standalone financial information of the company is given below: <BR> Particulars For the quarter ended For nine months ended For the year ended <BR> 31-12-2025 30-09-2025 31-12-2024 31-12-2025 31-12-2024 31-03-2025 <BR> Unaudited Unaudited Unaudited Unaudited Unaudited Audited <BR> Revenue from Operations 697.75 988.72 837.67 2,627.35 2,709.42 3,724.94 <BR> Profit/(Loss) before Tax 93.16 31.26 75.56 177.08 185.74 345.24 <BR> Net Profit/(Loss) for the period 69.77 23.32 59.31 132.35 166.74 365.48 <BR> Other Comprehensive Income from the period (25.31) 4.34 (45.95) 85.75 (53.60) (37.85) <BR> Total Comprehensive Income for the period 44.46 27.66 13.36 218.10 113.14 327.63 <BR> 10. Due to seasonal nature of the industry, the consolidated financial results for any quarter may not be true and appropriate reflection of the annual profitability of the company. <BR> 11. Segment Revenue, Results, Assets and Liabilities represent amounts identifiable to each of the segments.Unallocable assets include corporate investments, income tax assets, fixed deposit and unallocable liabilities include deferred tax liability and income tax provisions. <BR> 12. Previous periods' figures have been regrouped/reclassified, wherever considered necessary to make them comparable with the figures of the current reporting periods. <BR> 13. The consolidated financial results of the company are also available on stock exchange websites, www.nseindia.com, www.bseindia.com and on the company website www.dalmiasugar.com.2025-04-012025-12-31UnauditedConsolidated2627350000059400000026867500000144551000000539360000016130000003843000009943000002258500000250988000001768700000017687000004393000008000000447300000013214000000000132140000085870000021801000001322400000-10000002180500000-400000161900000216.3316.330016.3316.330.00180.0360.056Other Expense856200000Other Expense2258500000Sugar5461500000Distillery3238800000Others12100000Sugar20561900000Distillery9019800000Others5970000087124000002964140000017349000003367900000697750000026273500000Sugar835100000Distillery219500000Others-2800000Sugar1485000000Distillery655600000Others1240000010518000002153000000122300000384300000009295000001768700000Sugar20531600000Distillery8747800000Others3010900000322903000001776910000050059400000Sugar9009500000Distillery4307900000Others710000013324500000417150000017496000000Items that will not be reclassified to profit or loss-294100000-294100000Items that will not be reclassified to profit or loss10030000001003000000-42200000143300000Items that will be reclassified to profit or loss00Items that will be reclassified to profit or loss-1300000-13000000-300000-251900000858700000