5447022026-01-012026-03-315447022026-03-315447022025-03-315447022025-04-012026-03-315447022026-01-012026-03-31in-capmkt:OtherExpenses1Member5447022025-04-012026-03-31in-capmkt:OtherExpenses1Member5447022026-03-31OtherNoncurrentFinancialAssetsDomain15447022026-03-31OtherNoncurrentAssetsDomain15447022026-03-31OtherNoncurrentAssetsDomain25447022026-03-31OtherNoncurrentAssetsDomain35447022026-03-31OtherCurrentFinancialAssetsDomain15447022026-03-31OtherCurrentAssetsDomain15447022026-03-31OtherNoncurrentFinancialLiabilitiesDomain15447022026-03-31OtherNoncurrentLiabilitiesDomain15447022026-03-31OtherCurrentFinancialLiabilitiesDomain15447022026-03-31OtherCurrentFinancialLiabilitiesDomain25447022026-03-31OtherCurrentLiabilitiesDomain15447022026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15447022025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15447022026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares544702DCMSILNOTLISTEDINE0OU201013DCM SHRIRAM INTERNATIONAL LIMITEDMain BoardEquity2025-04-012026-03-312026-05-212026-05-14INRLakhsQuarterlyFourth quarterSingle segmentINDUSTRIAL FIBRES AND RELATED PRODUCTS2026-05-2113:00:002026-05-2116:00:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated11636000004860000012122000004334000000564000002159000001390000032900000397400000114990000062300000-208200000-14590000015900000-1300000146000000-160500000000-21700000-182200000-8300000-190500000-1905000001740000002-2.09-2.0900-2.09-2.091 The figures for the last quarter are the balancing figures between the audited figures in respect of the full financial year and the published unaudited figures up to the third quarter of the financial year <br /> 2 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 /> 3 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 /> During the previous 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 /> 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 had been transferred to and vested in the Company Further DCM Hyundai Ltd DHL has become an associate of the Company <br /> <br /> Upon giving effect to the Scheme the investment of Rs 1 lakh held by DCMSR in the Company has been cancelled <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 /> 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 /> The Company has estimated and recognised stamp duty expenses of Rs 208250 lakhs for transfer of land at Kota pursuant to the Scheme The entire amount has been accounted for as an exceptional item <br /> The Board of Directors have recommended a final dividend of Rs 040 per share on equity shares of Rs2 each for the year ended March 31 2026 subject to approval of shareholders at the ensuing annual general meeting and the same has not been included as a liability in these financial statements The total expected amount of cash outflow is Rs 348 lakhs <br /> 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 and Employment published Central Rules including draft 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 past service cost of Rs 2909 lakhs The company 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 /> 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 /> The above financial results have been reviewed by the Audit Committee and then approved by the Board of Directors in its meeting held on May 21 2026 The above financial results are available on the Companys website httpsdcmsilcom and also on wwwbseindiacom and wwwnseindiacom <br /> The Statutory Auditors have audited the above results and have issued an unmodified opinion2025-04-012026-03-31AuditedConsolidated45116000001378000004649400000155140000003073000008258000005820000014180000016425000004527000000122400000-208200000-8580000033700000500000342000000-120000000000-17800000-137800000-9700000-147500000-14750000017400000023558900000-1.58-1.5800-1.58-1.58other expenses397400000other expenses16425000002202300000111800000001050000000137100000315000000276000003700000096100000245200000280300000013445000000105440000022000003596000002600000115100000153390000017680000030552000005858200000174000000355890000037329000003732900000107400000119900000227300000710000002746000001540000058830000048860000019300000657700000677000000108300000127390000026000000237100000153700000021253000005858200000other financial assets37000000other tax assets (net)83400000other non current assets20600000Right of use assets141200000other financial assets115100000other current assets176800000lease liabilities119900000other non current liabilities15400000other financial liabilities82600000lease liabilities25700000other current liabilities260000005820000026890000027400000001780000000-49000000-3838000000001417000000105000000-45200000000334000000000020420000005080000004222000000003630000003859000000036170000036530000000000211400000800000000000000000000003340000000-18080000000000000615000001885000002010000005880000000-205900000-8000000-80000030000002200000Item that will not be reclassified to Profit and Loss-10900000-10900000Item that will not be reclassified to Profit and Loss-12900000-1290000000-2600000-3200000-8300000-9700000AuditedtrueB S R & CO. LLPtrue2028-07-31