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ss15001192026-01-012026-03-31AuditorDomain15001192026-01-012026-03-31AuditorDomain2iso4217:INRiso4217:INRxbrli:shares500119DHAMPURSUGNOTLISTEDINE041A01016DHAMPUR SUGAR MILLS LIMITEDMain BoardEquity2025-04-012026-03-312026-05-282026-05-21INRCroresQuarterlyFourth quarterMulti segment2026-05-2816:00:002026-05-2818:15:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated6873500000737000006947200000683380000055100000-36095000002392000001417000001837000002504700000634870000059850000005985000001042000003730000014150000004570000000000457000000-14300000442700000456400000600000442100000600000643000000107.087.08007.087.081.These results have been prepared in accordance with the Indian Accounting Standard 34 Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules as amended from time to time. The above Consolidated financial results were reviewed by the Audit Committee and approved by the Board of Directors of the Parent Company in their respective meetings held on May 28, 2026. The joint statutory auditors have carried out audit of these financial results. <BR> 2.The figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the respective financial year, which were only reviewed by joint statutory auditors. <BR> 3.The Board of Directors of the Parent Company at its meeting held on May 20, 2026 declared interim dividend @ 20% i.e. Rs. 2 per equity shares of Rs. 10 each on 6,43,06,509 Equity Shares of the Parent Company for the Financial Year 2025-26. This is proposed to be confirmed as final dividend by the shareholders in the ensuing Annual General Meeting of the Parent Company. <BR> 4. During the year ended March 31, 2026, the Parent Company has bought back 10,81,081 equity shares of face value of Rs. 10/- each, representing 1.65% of the number of equity shares in the paid up share capital, at a price of Rs.185/- per share aggregating to Rs. 20 crores, Consequently, the equity share capital stands reduced by Rs.1.08 crores. The premium on buy back of Rs.18.92 crores, transaction cost (net of tax) with respect to buy back of Rs.0.41 crores have been adjusted against free reserves. <BR> 5. The Parent Company has executed Share Purchase Agreement (SPA) on October 28, 2025 to purchase 4,72,87,537 equity shares of Venus India Asset-Finance Private Limited (Target), representing 51% of the issued and paid-up share capital of the Target, from Venus India Structured Finance Master Limited (in liquidation) subject to the completion of certain conditions as specified under the SPA and necessary approvals of the Reserve Bank of India and other authorities, if any, under applicable regulations. <BR> 6. On Nov. 21 2025, the Government of India notified four labour codes i.e. 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 Codes”) consolidating 29 existing labour laws. Based on information available and guidance provided by the Institute of Chartered Accountants of India, the Group has assessed impact of these changes on liability towards long term employee benefits and is of the view that there is no material financial impact of the same. <BR> The Group is in the process of evaluating other possible impacts, if any. However, management is of the view that such impact, if any, is unlikely to be material." <BR> 7. During the current year, the Income Tax Department conducted action under Section 132 of the Income Tax Act, 1961 at head office and other premises of the Parent and a Subsidiary Company from October 29, 2025 to November 3, 2025. The consequent proceedings are ongoing, and there is no outcome till date. After considering all available information and facts, the Group is of the view that no adjustment is required in these financial results. <BR> 8.Sugar being a seasonal industry, the performance of the quarter may not be representative of the annual performance of the Company. <BR> <BR> 9. The standalone results are available on the Company's website www.dhampursugar.com. The particulars in respect of Standalone results are as under: <BR> (Rs. in Crores) <BR> Sl. No. Particulars Quarter Ended Year Ended <BR> 31-Mar-26 31-Dec-25 31-Mar-25 31-Mar-26 31-Mar-25 <BR> (Audited) (Unaudited) (Audited) (Audited) (Audited) <BR> a Total revenue 694.73 673.55 812.28 2,829.92 2,673.96 <BR> b Profit before tax 59.80 37.14 71.56 84.57 74.84 <BR> c Profit after tax 45.65 26.47 49.38 64.07 52.15 <BR> d OCI (1.43) 0.98 (0.22) (0.07) 0.13 <BR> e Total comprehensive income 44.22 27.45 49.16 64.00 52.28 <BR> - - - - - <BR> 10. Figures for the previous corresponding periods have been regrouped, wherever considered necessary. <BR> 2025-04-012026-03-31AuditedConsolidated280757000002340000002830970000015128800000152800000-106100000872900000487600000621000000102944000002745140000085830000008583000001472000005780000020500000006533000000000653300000-70000065260000065100000023000006503000002300000643000000101133060000010.0910.090010.0910.09Excise duty on sales1967000000Other Expenses537700000Excise duty on sales8401300000Other Expenses18931000001093750000012540000000540000000085000000020100000286000000654000001116230000085773000002627200000114220000052300000773000001620000028700000394390000004681000001298930000015000000241531000006430000001133060000011973600000112000001198480000014369000000001610000001597900000134800000972500000050000027057000007352200000236000001558100000158170000027810000092120000002067000004330000060000009462600000001216830000024153100000 <BR> <BR> <BR> <BR> Security Deposit to related party12000000Security Deposit other than related party8100000Capital advance44100000Income tax refundable3100000Payment of taxes under protest/appeal (net of provision)18200000Insurance claim receivable900000Interest receivable21700000Derivative Assets6100000Advance to suppliers61800000Advances to employees17300000Balance with revenue authorities*214700000Subsidy receivable from Government/Government Authority69300000Prepaid expenses41600000Advance recoverable - other39900000Biological asset23500000Lease liabilities161000000Deferred Government Grants500000Interest accrued but not due on borrowings5400000Interest accrued on MSME1400000Unspent CSR expenses28300000Employee benefits payable60600000Security deposits53000000Retention Money82600000Unpaid dividend5300000Other payables100000Lease liabilities41400000Deferred Government Grants800000Advance from customers13700000Statutory dues payable191500000Others700000Sugar4122200000Power1159900000Ethanol877500000Chemicals428100000Potable Spirits2269900000Others68100000Sugar14962400000Power2499700000Ethanol4335600000Chemicals1753200000Potable Spirits9345200000Others131680000089257000003421290000020522000006137200000687350000028075700000Sugar250700000Power420600000Ethanol39900000Chemicals34300000Potable Spirits36500000Others1500000Sugar200300000Power764400000Ethanol250900000Chemicals100200000Potable Spirits146700000Others16700000783500000147920000014170000048760000043300000133300000598500000858300000Sugar13122400000Power3933300000Ethanol3192400000Chemicals615500000Potable Spirits278300000Others7510000021217000000293610000024153100000Sugar1611200000Power43900000Ethanol245700000Chemicals199100000Potable Spirits89100000Others230000021913000009977000000121683000004876000004091000003406000000-5390000000-150000001404000000-138000000621000000021000000000-210000056000001327000000-858000000-69000000530000001722700000258100000000015010000002430900000000230360000000003700000295900000000000000000000005600000133200000020600000-24364000000000200000000000112000000014309000007670000022000004903000000-6300000-1086400000-10919000000-1091900000114420000052300000Remeasurement benefits (losses)not to be reclassified to Profit or loss700000Gain (loss) on fair value of equity investments-4500000-3800000Remeasurement benefits (losses)not to be reclassified to Profit or loss700000Gain (loss) on fair value of equity investments-4000000-3300000-500000-400000Items that will be reclassified to Profit or loss-17300000-17300000Items that will be reclassified to Profit or loss29000002900000-6300000700000-14300000-700000AuditedtrueM/S MITTAL GUPTA & COtrue2028-02-29M/S T R CHADHA & CO LLPtrue2028-09-30