DPSCLTD2026-01-012026-03-31DPSCLTD2026-03-31DPSCLTD2025-03-31DPSCLTD2025-04-012026-03-31DPSCLTD2026-01-012026-03-31in-capmkt:OtherExpenses1MemberDPSCLTD2026-01-012026-03-31in-capmkt:OtherExpenses2MemberDPSCLTD2026-01-012026-03-31in-capmkt:OtherExpenses3MemberDPSCLTD2025-04-012026-03-31in-capmkt:OtherExpenses1MemberDPSCLTD2025-04-012026-03-31in-capmkt:OtherExpenses2MemberDPSCLTD2025-04-012026-03-31in-capmkt:OtherExpenses3MemberDPSCLTD2026-03-31OtherNoncurrentFinancialAssetsDomain1DPSCLTD2026-03-31OtherNoncurrentAssetsDomain1DPSCLTD2026-03-31OtherCurrentFinancialAssetsDomain1DPSCLTD2026-03-31OtherCurrentAssetsDomain1DPSCLTD2026-03-31OtherNoncurrentFinancialLiabilitiesDomain1DPSCLTD2026-03-31OtherNoncurrentLiabilitiesDomain1DPSCLTD2026-03-31OtherCurrentFinancialLiabilitiesDomain1DPSCLTD2026-03-31OtherCurrentLiabilitiesDomain1DPSCLTD2026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1DPSCLTD2025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1DPSCLTD2026-01-012026-03-31AuditorDomain1DPSCLTD2026-01-012026-03-31in-capmkt:AuditedMemberDPSCLTD2026-03-31in-capmkt:AuditedMemberDPSCLTD2026-01-012026-03-31in-capmkt:AdjustedMemberDPSCLTD2026-03-31in-capmkt:AdjustedMemberDPSCLTD2026-01-012026-03-31AuditQualification1DPSCLTD2026-01-012026-03-31AuditQualification2DPSCLTD2026-01-012026-03-31AuditQualification3iso4217:INRiso4217:INRxbrli:shares000000DPSCLTDDPSCLTDINE360C01024DPSC LIMITEDMain BoardEquity2025-04-012026-03-312026-05-302026-05-27INRLakhsQuarterlyFourth quarterSingle segmentPower Generation and Distribution2026-05-3015:00:002026-05-3018:00:00trueCash Flow IndirectStatement on impact of audit qualification2026-01-012026-03-31AuditedConsolidated1660779000491320001709911000257350001318263000013205200064255000890330002129970001842335000-1324240000-13242400029765000-34181000-441600017035300042345000000-9940004135100039800004533100042345000041351000097379000010.030.03000.030.032025-04-012026-03-31AuditedConsolidated68301280001642430006994371000133894000531956700005824250001910800003583370007601870007345490000-3511190000-35111900074902000-3545400039448000519595000129028000000-892000128136000189900013003500012902800001281360000973790000121456240000.080.08000.080.08cost of materials and installation expense57229000Lease Rent19215000other expenses136553000cost of materials and installation expense261815000Lease Rent91748000other expenses4066240009547981000108970000008781000000547000062000504530005106200009077000972587100011107100001459832000387750002759140003541140002340740000446937500002600220004840468000040058280001857216700015779330007327584000890551700008905517000105547500005961500059615000453009000156809900051239000113583700002839680003039143000211683000870750002030191000211726600035128100026802300002238172000193156000662184000057737420000853765000966665000018572167000other financial assets50453000other non current assets9077000other financial assets2340740000Other current assets260022000other financial liabilities453009000Other non-current liabilities283968000Other current financial liabilities351281000Other current liabilities223817200019108000027306000-964400000-3416800000732540000130268000060285500003583370000001825600000-544000-1437830000000-10306000-519595000892000886066000534947000000-1282900005477760000000000019324000-22632000000000000000000000039606000055841000341091000000000000-5689290000-22883000-5465100002514000648977000153784400001537844000421060001579950000items that will not be reclassified to profit or loss45850004585000items that will not be reclassified to profit or loss25100002510000620000632000-15000-2100039800001899000AuditedQualified opinionSS KOTHARI MEHTA & CO. LLPtrue2028-08-317513966000751396600073454900009696604000167584000-21835300000.08-1.4118572167000162210530009666650000966665000037235570001372443000We draw attention to note 6 of the Statement regarding receivables from Power Trust of Rs. 19,970 Lakhs with respect to sale of investments, necessary provision against the same has not been made in the Statement. Considering the receivable amount being overdue, unsecured and subject to balance confirmation and as the major underlying asset of Power Trust is subject to a case filed under Insolvency and Bankruptcy Code, 2016 (IBC), the above receivable is not recoverable. Due to this, profit before tax for the quarter and year ended March 31, 2026 has been overstated by Rs. 19,970 lakhs and other current financial assets as at March 31, 2026 has been overstated by Rs. 19,970 lakhs. Qualified opinionRepetitiveThe matter is sub judice.The matter is sub judice.The matter is sub judice.the impact with respect to above and consequential adjustments cannot be ascertained and as such cannot be commented upon by us.We draw attention to note 8 in the Statement, regarding outstanding Electricity Duty amounting to Rs. 19,200.51 Lakhs as at March 31, 2026 as per the relevant provisions of the Bengal Electricity Duty Act, 1935. The matter as set forth in the said note, indicate uncertainty on the outcome and its consequential impact and as such the effect of the same on the Statement cannot be ascertained.Qualified opinionRepetitiveManagement is taking necessary stepsManagement is taking necessary steps.Management is taking necessary steps the impact with respect to above and consequential adjustments cannot be ascertained and as such cannot be commented upon by us.We draw attention to note 9 in the Statement, regarding loans amounting to Rs. 3,541.14 Lakhs given to a Body Corporate, necessary provision against the same has not been made in the Statement. Considering the receivable amount being overdue, unsecured and subject to balance confirmation and as the matter is subject to arbitration proceeding, the above amount is not recoverable. Due to this, profit before tax for the quarter and year ended March 31, 2026 has been overstated by Rs. 3,541.14 lakhs and loans as at March 31, 2026 has been overstated by Rs. 3,541.14 lakhs.Qualified opinionWhether appeared first timeThe matter is sub judice.The matter is sub judice.The matter is sub judice. the impact with respect to above and consequential adjustments cannot be ascertained and as such cannot be commented upon by us.Board Suspended due to CIRPAnil Krishna PrasadBoard Suspended due to CIRPSS Kothar Mehta & Co. LLPMs. Sreenivasa Manoranjani Medarametla (Interim Resolution Professional) Kolkata2026-05-30