5221632026-01-012026-03-315221632026-03-315221632025-03-315221632025-04-012026-03-315221632026-01-012026-03-31in-capmkt:OtherExpenses1Member5221632025-04-012026-03-31in-capmkt:OtherExpenses1Member5221632026-03-31OtherNoncurrentFinancialAssetsDomain15221632026-03-31OtherNoncurrentFinancialAssetsDomain25221632026-03-31OtherNoncurrentFinancialAssetsDomain35221632026-03-31OtherNoncurrentAssetsDomain15221632026-03-31OtherCurrentFinancialAssetsDomain15221632026-03-31OtherCurrentAssetsDomain15221632026-03-31OtherNoncurrentFinancialLiabilitiesDomain15221632026-03-31OtherNoncurrentFinancialLiabilitiesDomain25221632026-03-31OtherCurrentFinancialLiabilitiesDomain15221632026-03-31OtherCurrentFinancialLiabilitiesDomain25221632026-03-31OtherCurrentLiabilitiesDomain15221632026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15221632025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15221632026-01-012026-03-31RelatedPartyTransactionDomain15221632025-12-31RelatedPartyTransactionDomain15221632026-03-31RelatedPartyTransactionDomain15221632026-01-012026-03-31RelatedPartyTransactionDomain25221632025-12-31RelatedPartyTransactionDomain25221632026-03-31RelatedPartyTransactionDomain25221632026-01-012026-03-31RelatedPartyTransactionDomain35221632025-12-31RelatedPartyTransactionDomain35221632026-03-31RelatedPartyTransactionDomain35221632026-01-012026-03-31RelatedPartyTransactionDomain45221632025-12-31RelatedPartyTransactionDomain45221632026-03-31RelatedPartyTransactionDomain45221632026-01-012026-03-31RelatedPartyTransactionDomain55221632025-12-31RelatedPartyTransactionDomain55221632026-03-31RelatedPartyTransactionDomain55221632026-01-012026-03-31RelatedPartyTransactionDomain65221632025-12-31RelatedPartyTransactionDomain65221632026-03-31RelatedPartyTransactionDomain65221632026-01-012026-03-31RelatedPartyTransactionDomain75221632025-12-31RelatedPartyTransactionDomain75221632026-03-31RelatedPartyTransactionDomain75221632026-01-012026-03-31RelatedPartyTransactionDomain85221632025-12-31RelatedPartyTransactionDomain85221632026-03-31RelatedPartyTransactionDomain85221632026-01-012026-03-31RelatedPartyTransactionDomain95221632025-12-31RelatedPartyTransactionDomain95221632026-03-31RelatedPartyTransactionDomain95221632026-01-012026-03-31RelatedPartyTransactionDomain105221632025-12-31RelatedPartyTransactionDomain105221632026-03-31RelatedPartyTransactionDomain105221632026-01-012026-03-31RelatedPartyTransactionDomain115221632025-12-31RelatedPartyTransactionDomain115221632026-03-31RelatedPartyTransactionDomain115221632026-01-012026-03-31RelatedPartyTransactionDomain125221632025-12-31RelatedPartyTransactionDomain125221632026-03-31RelatedPartyTransactionDomain125221632026-01-012026-03-31RelatedPartyTransactionDomain135221632025-12-31RelatedPartyTransactionDomain135221632026-03-31RelatedPartyTransactionDomain135221632026-01-012026-03-31RelatedPartyTransactionDomain145221632025-12-31RelatedPartyTransactionDomain145221632026-03-31RelatedPartyTransactionDomain145221632026-01-012026-03-31RelatedPartyTransactionDomain155221632025-12-31RelatedPartyTransactionDomain155221632026-03-31RelatedPartyTransactionDomain155221632026-01-012026-03-31RelatedPartyTransactionDomain165221632025-12-31RelatedPartyTransactionDomain165221632026-03-31RelatedPartyTransactionDomain165221632026-01-012026-03-31RelatedPartyTransactionDomain175221632025-12-31RelatedPartyTransactionDomain175221632026-03-31RelatedPartyTransactionDomain175221632026-01-012026-03-31RelatedPartyTransactionDomain185221632025-12-31RelatedPartyTransactionDomain185221632026-03-31RelatedPartyTransactionDomain185221632026-01-012026-03-31RelatedPartyTransactionDomain195221632025-12-31RelatedPartyTransactionDomain195221632026-03-31RelatedPartyTransactionDomain195221632026-01-012026-03-31RelatedPartyTransactionDomain205221632025-12-31RelatedPartyTransactionDomain205221632026-03-31RelatedPartyTransactionDomain205221632026-01-012026-03-31RelatedPartyTransactionDomain215221632025-12-31RelatedPartyTransactionDomain215221632026-03-31RelatedPartyTransactionDomain215221632026-01-012026-03-31RelatedPartyTransactionDomain225221632025-12-31RelatedPartyTransactionDomain225221632026-03-31RelatedPartyTransactionDomain225221632026-01-012026-03-31RelatedPartyTransactionDomain235221632025-12-31RelatedPartyTransactionDomain235221632026-03-31RelatedPartyTransactionDomain235221632026-01-012026-03-31AuditorDomain15221632026-01-012026-03-31in-capmkt:AuditedMember5221632026-03-31in-capmkt:AuditedMember5221632026-01-012026-03-31in-capmkt:AdjustedMember5221632026-03-31in-capmkt:AdjustedMember5221632026-01-012026-03-31AuditQualification1iso4217:INRxbrli:pureiso4217:INRxbrli:shares522163DIACABSNOTLISTEDINE989C01038Diamond Power Infrastructure LimitedMain BoardEquity2025-04-012026-03-312026-05-262026-05-20INRLakhsQuarterlyFourth quarterSingle segmentCables and Conductors2026-05-2612:30:002026-05-2614:15:00trueCash Flow IndirectStatement on impact of audit qualificationtruetrueNANAfalsetrue2026-02-14https://dicabs.com/investor/policies-code-of-conductpractices/falsetrue2026-01-012026-03-31AuditedStandalone714624000059250000720549000060619230000-30384000661590006307200076451000396871000663409200057139800005713980000-690000-6900000572088000000057208800058800057267600052697100011.091.09001.091.09Notes to Standalone Financial Results: 1. The above Standalone Financial Results have been prepared in accordance with Indian Accounting Standards as prescribed under Section 133 of the Companies Act 2013 read with the Companies (Indian Accounting Standards) Rules as amended from time to time and other relevant provisions of the Act. 2. These Standalone Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on May 26, 2026. 3. The above Standalone Financial Results have been audited by the Statutory Auditors as required under Regulation 33 and Regulation 52 of the SEBI (LODR) Regulations, 2015 as amended. 4. The Company in engaged in the business of manufacturing Cables and Conductors, which iin terms of Ind AS 108 on Operating Segments, constitute a single operating segment. 5. Pursuant to the takeover of the Company by the new management upon approval of the <BR> Resolution Plan by the Hon. NCLT in FY 22-23, the Company has passed the entries to account for the write-offs, write-backs and other adjustments of assets and liabilities,arising on account of the Resolution Plan as approved, through Capital Reserve. Subsequently, the management has continued the policy to account for any amounts relating to the period prior to the takeover by the new management through Capital Reserve only. <BR> As at the end of the year, the updation/ preparation of Property, Plant and Equipment Register with all necessary details and reconciliation with the books of accounts, as well as verification of amounts reflected as capital work in progress (CWIP) and giving appropriate effect to the same continued to remain under process. <BR> The Company has allotted the task relating to the same to an Independent Agency but the completion was taking longer time than expected considering the huge volume of Property, Plant and Equipments, conducted the task with operations ongoing in various sections of the Company’s production plant and limitations on availability of old data.The Agency has completed primary Physical Verification of the Property, Plant and Equipment and reconciliation of the same with the data available with a cut-off date of 31stMarch, 2024 as also a preliminary value allocation of costs and accumulated depreciation. However, the determination the final value-in-use of each item of Property, Plant and Equipment as also the estimated remaining useful lives was still under process given the technicalities involved in the estimations due to Property, Plant and Equipment having remained idle for a long period prior to takeover by new management and also limitation on availability of data in as much a substantial documentation had been seized by CBI and ED during the course of action on erstwhile <BR> management during the pre NCLT period. However, as at the end of the year substantial work has been completed and further the new management has also recently obtained the old documents and data from ED, post discharge of the Company from the old cases, which will also now ensure speedy completion of the aforesaid exercise. Consequently, for the quarter and year ended 31st March, 2026, the Property, Plant and <BR> Equipment Block is being carried forward with balances as appearing from the Pre-NCLT / RP period pending the exercise as aforesaid and adjustments to be made as an outcome of the same while fresh additions made post takeover by new management have been presented under the respective blocks. Further, pending completion of the exercise as aforesaid, the Company has continued to provide depreciation @ 20% of applicable depreciation as per part C of Schedule II of the Companies Act, 2013 on the overall block of Property, Plant & Equipments Blocks relating to period prior to takeover by the new management. This has been done considering the estimated utilisation, given that the manufacturing operations were still not operating at optimum capacity and estimates of normal wear and tear based on usage. Further, on new additions which were being fully put-to-use, depreciation has been fully provided. The Management expects this to fairly represent the depreciation <BR> charge for the quarter and the year ended 31st March, 2026, pending completion of the exercise as aforesaid. <BR> The Company would like to state that, in a major milestone, it has been discharged from the CBI / ED / PLMA Matters and consequently the attachment and encumbrances on its assets by the Enforcement Directorate stand released.2025-04-012026-03-31AuditedStandalone194446680006533700019510005000167826680000-6910540002306450002567390002922330001166004000180372350001472770000014727700000-2966000-29660000147573600000001475736000-890001475647000526971000102.82.8002.82.8Other Expenses396871000Other Expenses116600400011625759000133341200006441000011544840001060440001260528000501100001423115100034741180000441591000029351600016673800001533010005029465000741822000924540500023476556000526971000-6672590000-6145619000-61456190002441422900042270000244564990001033100024466830000126146000404312000349172600038960380007384000040960240001055879000344200051553450002962217500023476556000Right of Use Asset51322000Investments30000000Others24722000Other non-current assets0Other current financial assets153301000Other current assets741822000Lease Liabilities41629000Other Financial Liabilities641000Lease Liabilities13852000Other financial liabilities59988000Other current liabilities1055879000256739000-1418821000-2659822000087184000-98660000-153301000019112510000902180000292233000098730000000000000000-1594312000-12154200000000-1215420000000000005172550000000000000000909452000000000-110442000-15371490000000000021740950001225091000-268680000256739000011629620001882095000223404000022340400070112000293516000Remeasurement of Defined Benefit Plan786000786000Remeasurement of Defined Benefit Plan-119000-119000198000-30000588000-89000Diamond Power Infrastructure Limited******GSEC Limited******Promoter controlled entityLoan3000000000Within the limits as approved by the Audit committee,Board and Shareholder of the Company. Hence, approved018716900001930921000Loan0.083 yearsUnsecuredFor Business PurposeDiamond Power Infrastructure Limited******GSEC Limited******Promoter controlled entityInterest paid3000000000Within the limits as approved by the Audit committee,Board and Shareholder of the Company. Hence, approved5923000000Diamond Power Infrastructure Limited******GSEC Limited******Promoter controlled entityPurchase of goods or services3000000000Within the limits as approved by the Audit committee,Board and Shareholder of the Company. Hence, approved74680009149000923000Diamond Power Infrastructure Limited******Monarch Infraparks Private Limited******Promoter controlled entityLoan3000000000Within the limits as approved by the Audit committee,Board and Shareholder of the Company. Hence, approved-2700000001078462000835107000Loan0.083 yearsUnsecuredFor Business PurposeDiamond Power Infrastructure Limited******Monarch Infraparks Private Limited******Promoter controlled entityInterest paid3000000000Within the limits as approved by the Audit committee,Board and Shareholder of the Company. Hence, approved2664500000Diamond Power Infrastructure Limited******Gomax Aviation Pvt.ltd******Promoter controlled entityInterest paid200000Within the limits as approved by the Audit committee and Board. Hence, approved10100000Diamond Power Infrastructure Limited******Smart Meters Technologies Private Limited******Entity Controlled by Promoter Company M/s GSEC LimitedAny other transactionrent received2500000Within the limits as approved by the Audit committee and Board. Hence, approved668000686000809000Diamond Power Infrastructure Limited******Electrify Energy Private Limited******Entity Controlled by Promoter Company M/s GSEC LimitedAny other transactionrent received2500000Within the limits as approved by the Audit committee and Board. Hence, approved010200001020000Diamond Power Infrastructure Limited******IMP power ltd******Promoter controlled entitySale of goods or services10000000Within the limits as approved by the Audit committee and Board. Hence, approved17730002026-02-14177300000Diamond Power Infrastructure Limited******Maheswar Sahu******Independent DirectorAny other transactionBoard sitting fees-17500000Diamond Power Infrastructure Limited******Maheswar Sahu******Independent DirectorRemuneration1000000Within the limits as approved by the Audit Committee, Board, and Shareholders of the Company. Hence, approved75000000Diamond Power Infrastructure Limited******Rabindra Nath Nayak******Independent DirectorAny other transactionBoard sitting fees-22500000Diamond Power Infrastructure Limited******Rabindra Nath Nayak******Independent DirectorRemuneration1000000Within the limits as approved by the Audit Committee, Board, and Shareholders of the Company. Hence, approved75000000Diamond Power Infrastructure Limited******Varsha Biswajit Adhikari******Independent DirectorAny other transactionBoard sitting fees-22500000Diamond Power Infrastructure Limited******Kavish shah******Relative of PromoterRemuneration2400000Within the limits as approved by the Audit committee and Board. Hence, approved17700000Diamond Power Infrastructure Limited******Dicabs Nextgen Special Alloys Private Limited******Wholly owned subsidiaryLoan5000000000Within the limits as approved by the Audit committee and Board. Hence, approved8477710002648940001154484000Loan0.122 yearsUnsecuredFor Business PurposeDiamond Power Infrastructure Limited******Dicabs Nextgen Special Alloys Private Limited******Wholly owned subsidiaryInterest received5000000000Within the limits as approved by the Audit committee and Board. Hence, approved4181900000Diamond Power Infrastructure Limited******Dicabs Nextgen Special Alloys Private Limited******Wholly owned subsidiaryAny other transactionRent Income5000000000Within the limits as approved by the Audit committee and Board. Hence, approved133700000Diamond Power Infrastructure Limited******Dicabs Nextgen Special Alloys Private Limited******Wholly owned subsidiarySale of goods or services5000000000Within the limits as approved by the Audit committee and Board. Hence, approved90430100000Diamond Power Infrastructure Limited******Dicabs Nextgen Special Alloys Private Limited******Wholly owned subsidiaryPurchase of goods or services5000000000Within the limits as approved by the Audit committee and Board. Hence, approved750393700000Diamond Power Infrastructure Limited******Dicabs Nextgen Special Alloys Private Limited******Wholly owned subsidiaryInvestment5000000000Within the limits as approved by the Audit committee and Board. Hence, approved03000000030000000Diamond Power Infrastructure Limited******Samir Naik******Key Managerial PersonnelRemuneration1511000As per the terms of employment151100000Diamond Power Infrastructure Limited******Diksha Sharma******Key Managerial PersonnelRemuneration626000As per the terms of employment626000009129489000AuditedQualified opinionNaresh & Cotrue2027-10-3119510005000195100050001803723500018037235000147277000014727700002.82.823476556000234765560002347655600023476556000-6145619000-6145619000Non maintenance of Fixed Assets registers, non-impairment of fixed assets, if any, and depreciation provided thereonQualified opinionRepetitive-The Company has been taken over on 17-09-2022 by new management on approval of resolution plan by NCLT dated 20-06-2022. Fixed Asset Register is still under preparation due to voluminous nature and limited availability of data. Impact will be ascertained on completion of exerciseThe Company has been taken over on 17-09-2022 by new management on approval of resolution plan by NCLT dated 20-06-2022. Fixed Asset Register is still under preparation due to voluminous nature and limited availability of data. The same is expected to be completed in the next fiscal year. Since the exercise of updation and reconciliation of Property, Plant & Equipment Register and Capital Work-in-Progress is going on including working of value-in-use and remaining estimated useful lives of each item of Property, Plant and Equipment, we will be able to verify and opine on the correctness of the values of Property, Plant & Equipment and Capital Work-in-Progress as appearing in the books as at the end of the year end, as well as for appropriation / capitalization of power, manpower and borrowing costs to Capital Work-in-Progress and on the depreciation provided including the veracity of the management estimate of 20% for calculation of depreciation and appropriation, only upon completion of the exercise as aforesaid. <br></br> <br></br> -Pawan LohiyaMaheswar SahuNaresh & CoRakesh Shah, DirectorAhmedabad2026-05-26163614600001899274700000