5435932026-01-012026-03-315435932026-03-315435932025-03-315435932025-04-012026-03-315435932026-01-012026-03-31in-capmkt:OtherExpenses1Member5435932026-01-012026-03-31in-capmkt:OtherExpenses2Member5435932025-04-012026-03-31in-capmkt:OtherExpenses1Member5435932025-04-012026-03-31in-capmkt:OtherExpenses2Member5435932026-03-31OtherNoncurrentFinancialAssetsDomain15435932026-03-31OtherNoncurrentAssetsDomain15435932026-03-31OtherCurrentFinancialAssetsDomain15435932026-03-31OtherCurrentAssetsDomain15435932026-03-31OtherCurrentAssetsDomain25435932026-03-31OtherNoncurrentFinancialLiabilitiesDomain15435932026-03-31OtherNoncurrentFinancialLiabilitiesDomain25435932026-03-31OtherNoncurrentLiabilitiesDomain15435932026-03-31OtherCurrentFinancialLiabilitiesDomain15435932026-03-31OtherCurrentFinancialLiabilitiesDomain25435932026-03-31OtherCurrentLiabilitiesDomain15435932026-01-012026-03-31in-capmkt:ReportableSegments1Member5435932026-01-012026-03-31in-capmkt:ReportableSegments2Member5435932026-01-012026-03-31in-capmkt:ReportableSegments3Member5435932025-04-012026-03-31in-capmkt:ReportableSegments1Member5435932025-04-012026-03-31in-capmkt:ReportableSegments2Member5435932025-04-012026-03-31in-capmkt:ReportableSegments3Member5435932026-01-012026-03-31in-capmkt:ReportableSegments1Member5435932026-01-012026-03-31in-capmkt:ReportableSegments2Member5435932026-01-012026-03-31in-capmkt:ReportableSegments3Member5435932025-04-012026-03-31in-capmkt:ReportableSegments1Member5435932025-04-012026-03-31in-capmkt:ReportableSegments2Member5435932025-04-012026-03-31in-capmkt:ReportableSegments3Member5435932026-01-012026-03-31in-capmkt:ReportableSegments1Member5435932026-03-31in-capmkt:ReportableSegments1Member5435932026-01-012026-03-31in-capmkt:ReportableSegments2Member5435932026-03-31in-capmkt:ReportableSegments2Member5435932026-01-012026-03-31in-capmkt:ReportableSegments3Member5435932026-03-31in-capmkt:ReportableSegments3Member5435932026-01-012026-03-31in-capmkt:ReportableSegments1Member5435932026-03-31in-capmkt:ReportableSegments1Member5435932026-01-012026-03-31in-capmkt:ReportableSegments2Member5435932026-03-31in-capmkt:ReportableSegments2Member5435932026-01-012026-03-31in-capmkt:ReportableSegments3Member5435932026-03-31in-capmkt:ReportableSegments3Member5435932026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15435932025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15435932026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15435932025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15435932026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares543593DBOLNAINE0I3401014Dhampur Bio Organics LimitedMain BoardEquity2025-04-012026-03-312026-05-302026-05-25INRCroresQuarterlyFourth quarterMulti segment2026-05-3011:10:002026-05-3011:45:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated7735900000782000007814100000752260000010400000-421110000031990000016470000014670000031451000007098300000715800000071580000059900000193200000253100000046270000000004627000003040000049310000046270000004931000000663900000107.016.98007.016.981. These audited consolidated financial results which are published in accordance with Regulation 33 of the Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('Listing Regulations’) have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 30, 2026. These audited consolidated financial results have been prepared in accordance with recognition and measurement principles of Indian Accounting Standards ("Ind-AS") prescribed under Section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder and the other accounting principles generally accepted in India. <BR> <BR> 2. The figures for the quarter ended March 31, 2026 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 financial year. <BR> <BR> 3. The Parent Company has two wholly owned subsidiaries, Sonitron Bio Organics Private Limited & Dhampur International Pte. Limited as on March 31, 2026. <BR> <BR> 4. Pursuant to the resolution passed by the shareholders of the Parent Company dated May 4, 2025 via Postal Ballot wherein DBO Employee Stock Option Scheme 2025 was approved, during the quarter ended September 30, 2025, the Parent Company granted 357881 stock options convertibles into equal number of equity shares of the Parent Company of face value of Rs. 10 each, as approved by the Nomination and Remuneration Committee (NRC) of the Parent Company, to the eligible employees of the Parent Company, through Trust route, under the DBO Employee Stock Option Scheme 2025. <BR> The Parent Company has granted interest free loan to the DBO Employee Welfare Trust (Trust) amounting to Rs. 5.50 Crores (Rupees Five Crore Fifity Lakhs only) and the Trust has acquired 599000 shares from the market at an average price of Rs. 86.01 per share. Acquisition cost of shares held by the Trust is presented as reduction in ‘Other Equity’. Share based payment expense for the quarter and year ended March 31, 2026 is Rs. 0.10 Crore and Rs. 0.28 Crore respectively. <BR> <BR> 5. Other income for the quarter and year ended March 31, 2026 includes insurance claims of Rs. 4.05 Crore and Rs. 21.97 Crore respectively, equivalent to the loss/expenditure incurred due to break downs and accidents during the period respectively, which are accounted for as per consistant accounting policy followed by the Parent Company. <BR> <BR> 6. Pursuant to the implementation of the New Labour Codes with effect from November 21, 2025 (the supporting Rules are yet to be notified), the Parent Company has determined and recognised defined benefit obligations during the quarter ended March 31, 2026 as estimated by actuarial based on revised wage definition. The impact of the same is not material. Parent Company 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> <BR> 7. During the current year, the Income Tax Department ("the Department") has conducted a search under Section 132 of the Income Tax Act, 1961 at the head office and other premises of the Parent Company from October 29, 2025 to November 04, 2025. The Parent Company has provided necessary support, co-operation and documents as requested by the Department during the search and seizure operation. <BR> While the uncertainty exists regarding the outcome of the search and seizure carried out by the Department, the Parent Company after considering all available information and facts as of date, has not identified the need for any adjustments in these financial results. <BR> <BR> 8. Subsequent to the reporting date, the Parent Company entered into a Business Transfer Agreement ("BTA") on April 20, 2026 for transfer of the one of its sugar manufacturing undertaking comprising sugar and co-generation plant located at Meerganj, Bareilly, Uttar Pradesh, (“Meerganj Unit”) on slump sale basis for an aggregate consideration of Rs. 305.00 Crores which has also been approved by the shareholders in the EGM held on May 18, 2026. The sale is expected to be completed within 60 days from the date of execution of the BTA which may be extended as per mutual agreement between the Parent Company and the Buyer in accordance with the terms of the BTA. <BR> <BR> 9. The Board of Directors of the Parent Company at its meeting held on May 30, 2026 recommanded final dividend of 15% (i.e. Rs.1.50 per share on face value of Rs. 10 per share) amounting to Rs. 9.96 Crores. <BR> <BR> 10. Sugar being a seasonal industry, the performance of the quarter may not be representative of the annual performance of the Group. <BR> <BR> 11. Figures for the previous corresponding periods have been regrouped, wherever considered necessary. <BR> <BR> 12. The audited standalone financial results are available on the website of the Company (www.Dhampur.com). <BR> The specified items of the standalone audited financial results of the Company are given below: <BR> <BR> Quarter ended Year ended <BR> Particualrs 31-Mar-26 31-Dec-25 31-Mar-25 31-Mar-26 31-Mar-25 <BR> <BR> Total Income 793.45 714.21 703.57 3137.14 2718.11 <BR> Profit before tax 71.32 21.49 60.27 40.29 17.84 <BR> Profit after tax 46.00 13.87 39.65 24.97 12.09 <BR> 2025-04-012026-03-31AuditedConsolidated31334100000318300000316524000001475170000041270000081900000011342000006298000005881000001290790000031243400000409000000040900000064700000925000001572000000251800000000025180000026600000278400000251800000027840000006639000001096025000003.813.8003.813.8Excise duty on sale of goods2338900000Other Expenses806200000Excise duty on sale of goods10241600000Other Expenses266630000011246900000980000080000059100000237000000278000005150000063000000114311000001013170000006378000008710000027450000001020000010096000002710000062180000011790200000232213000006639000009602500000102664000000102664000002069800000000373000002107100000235300000489300000900000283260000084719000001541000009964000001150500000300800000992320000016240000036700000101223000001295490000023221300000Other non-current financial assets27800000Other non-current assets63000000Other current financial assets10200000Other current assets615200000Assets Held for disposal6600000Lease Liabilities27300000Other non-current financial liabilities10000000Other non-current liabilities900000Lease Liabilities35600000Other current financial liabilities265200000Other current liabilities162400000Sugar4835000000Bio Fuels & Spirits944100000Country Liquor2597800000Sugar18432200000Bio Fuels & Spirits4006300000Country Liquor113641000008376900000338026000006410000002468500000773590000031334100000Sugar912900000Bio Fuels & Spirits95600000Country Liquor30400000Sugar1312900000Bio Fuels & Spirits83900000Country Liquor16750000010389000001564300000164700000629800000158400000525500000715800000409000000Sugar18170000000Bio Fuels & Spirits3622800000Country Liquor7512000002254400000067730000023221300000Sugar1554700000Bio Fuels & Spirits104800000Country Liquor17560000018351000001111980000012954900000629800000811500000-871000000-259200000090000000900000000-610000005881000000-880000004100000002620000001720000028000000000-38100000017738000002182800000000-1580000002198600000000000001960000044350000000000000000023700000000006600000025600000-4154000000000514000000006000000001581300000563000008300000061290000000-1784900000-17000000-17000008880000087100000Remeasurement benefits (losses) on defined benefit obligation2240000022400000Remeasurement benefits (losses) on defined benefit obligation6000006000005700000200000Foreign Currency Translation Reserve1370000013700000Foreign Currency Translation Reserve2620000026200000003040000026600000AuditedtrueM/s. Mittal Gupta & Co.true2028-02-29