5447022025-10-012025-12-315447022025-04-012025-12-315447022025-10-012025-12-31in-capmkt:OtherExpenses1Member5447022025-04-012025-12-31in-capmkt:OtherExpenses1Member5447022025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15447022025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares544702DCMSILNOTLISTEDINE0OU201013DCM SHRIRAM INTERNATIONAL LIMITEDMain BoardEquity2025-04-012026-03-312026-03-062026-02-26INRLakhsQuarterlyThird quarterSingle segmentINDUSTRIAL FIBRES AND RELATED PRODUCTS2026-03-0612:30:002026-03-0614:00:00Not applicable2025-10-012025-12-31UnauditedConsolidated11844000002850000012129000003686000000126800000197400000149000003620000041550000011594000005350000005350000012200000220000014400000039100000000-20000038900000-400000385000003890000003850000017400000020.450.45000.450.451 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> <BR> 2 The Board of Directors of the Company in meeting held on November 14 2023 approved a Composite Scheme of Arrangement the Scheme between the Company and DCM Shriram Industries Limited DCMSR and DCM Shriram Fine Chemicals Limited DSFCL and Lily Commercial Private Limited Lily for amalgamation of Lily with the DCMSR and subsequent demerger of the Chemical and Rayon undertakings of DCMSR into DSFCL and the Company respectively with effect from the appointed date of April 01 2023 subject to regulatory and statutory approvals as applicable <BR> <BR> During the quarter the Company received the order from the National Company Law Tribunal NCLT on November 21 2025 sanctioning the Scheme with the appointed date of April 1 2023 The Scheme became effective on December 17 2025 upon filing the NCLT order with the Registrar of Companies Accordingly the impact of the Scheme has been considered in these unaudited standalone consolidated financial results <BR> <BR> Pursuant to the Scheme the Rayons undertaking of DCMSR has been vested in the Company on a going concern basis with effect from the appointed date April 1 2023 In accordance with the Scheme net assets aggregating to Rs 22495 lakhs and a surplus in the Statement of Profit and Loss amounting to Rs 10651 lakhs as appearing in the books of DCMSR have been transferred to and vested in the Company Further DCM Hyundai Ltd DHL has become an associate of the Company <BR> <BR> The effect of the Scheme is shown as below <BR> <BR> in Lakhs <BR> STANDALONE <BR> <BR> S.No Particulars Quarter Ended Nine Months ended Year Ended <BR> <BR> 30.09.2025 31.12.2024 31.12.2024 31.03.2025 <BR> <BR> 1 Total Income <BR> <BR> -Earlier - - - - <BR> <BR> -As Restated 10598 14921 46468 59015 <BR> <BR> <BR> <BR> 2 Profit/ (Loss) <BR> after tax <BR> <BR> <BR> -Earlier (134) (8) (9) (34) <BR> <BR> -As Restated (274) 1508 5271 6212 <BR> <BR> <BR> Upon giving effect to the Scheme the investment of Rs 1 lakh held by DCMSR in the Company has been cancelled <BR> <BR> The consideration for the Scheme has been discharged by the Company through the issuance of 870 lakhs number of equity shares of Rs 2 each to the shareholders of DCMSR in proportion to and equal to the number of shares held by them in DCMSR as stipulated under the Scheme These transaction have resulted in the creation of a capital reserve of Rs 10106 lakhs in the Company <BR> <BR> The said equity shares were listed with BSE Ltd and National Stock Exchange of India Ltd with effect from February 17 2026 Accordingly these are the first published unaudited standalone consolidated financial results of the Company <BR> <BR> Consequent to the implementation of the Scheme the financial information of the Company has been restated to include the financial information for prior periods considering vesting of the Rayons Undertaking from the earliest period presented in accordance with the requirements of Ind AS 103 Business Combinations, as prescribed under Appendix C <BR> <BR> <BR> 3 On November 21 2025 the Government of India notified four labour codes ie 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 New Labour Code consolidating 29 existing labour laws The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of financial impact due to these changes in regulations Based on information available and guidance provided by the Institute of Chartered Accountants of India the Company has assessed impact of these changes and accordingly recorded a provision of Rs 43 lakhs based on existing remuneration structure It continues to monitor the developing regulatory scenario including finalisation of Central State Rules and clarifications from the Government on other aspects of labour codes The accounting effect of such developments if any would be appropriately considered <BR> <BR> <BR> 4 The Companys business activities falls within a single primary business segment ie Industrial fibres and related products The operating segment has been defined based on regular review by the Companys Chief Operating Decision Maker to assess the performance of the Company and to make decision about allocation of resources <BR> <BR> 5 The above financial results have been reviewed by the Audit Committee and then approved by the Board of Directors in its meeting held on March 06 2026 The above financial results are available on the Companys website https://dcmsil.com/ and also on www.bseindia.com & www.nseindia.com. <BR> <BR> <BR> <BR> Limited Review <BR> The Statutory Auditors have carried out a Limited Review of the aforesaid results The Limited Review Report does not have any impact on the said results <BR> <BR> 2025-04-012025-12-31UnauditedConsolidated33480000008920000034372000001118000000025090000060990000044300000108900000124510000033771000006010000006010000017800000180000019600000040500000000400000044500000-1400000431000004450000004310000017400000020.510.51000.510.51OTHER EXPENSES415500000OTHER EXPENSES1245100000Amount of items that will not be reclassified to profit and loss-600000-600000Amount of items that will not be reclassified to profit and loss-2000000-2000000-200000-60000000-400000-1400000