5414032026-04-012026-06-305414032026-04-012026-06-30in-capmkt:OtherExpenses1Member5414032026-04-012026-06-30in-capmkt:OtherExpenses2Member5414032026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15414032026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRxbrli:pureiso4217:INRxbrli:shares541403DOLLARNOTLISTEDINE325C01035DOLLAR INDUSTRIES LIMITEDMain BoardEquity2026-04-012027-03-312026-08-102026-08-03INRLakhsQuarterlyFirst quarterSingle segmentGarment Hosiery & related service2026-08-1015:00:002026-08-1016:15:00Not applicablefalsefalseNOT APPLICABLE2026-04-012026-06-30UnauditedStandalone38907170008853000389957000022785200000-722293000294792000496880009318100015771950003571083000328487000032848700087216000-33240008389200002445950000000244595000572800025032300011343200024.314.31004.314.310001. The above unaudited Standalone Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 10 2026 The Statutory Auditors have conducted the limited review of the above unaudited standalone financial results. <br /> 2. The Un-audited Standalone Financial Results have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards (“Ind AS”) prescribed under section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation 2015 (“the Regulation”) as amended. <br /> 3.As the Company's business activity falls within a single significant primary business segment i.e. "Garment & Hosiery and related service", no separate segment information is disclosed. These, in the context of Ind AS 108 on "Operating Segments Reporting" are considered to constitute one segment and hence, the Company has not made any additional segment disclosures. <br /> 4.The Exceptional Item reported in the year ended 31 March 2025 represents Rs.318.86 lakhs towards reversal of impairment on investment in Joint Venture due to change in fair value of investment as determined by an independent registered valuer using discounted free cash flow method under Income approach. <br /> 5.The Board in its meeting held on 26th September, 2025 had approved Composite Scheme of Arrangement under Sections 230 to 232 & other applicable sections of the Companies Act, 2013 amongst Dollar Industries Limited (Transferee Company), Dindayal Texpro Private Limited (“Demerged Company"), ADDS Projects Private Limited (“Transferor Company 1”), Amicable Properties Private Limited (“Transferor Company 2”), Bhawani Yarns Private Limited (“Transferor Company 3”), Dollar Brands Private Limited (“Transferor Company 4”), Goldman Trading Pvt. Ltd. (“Transferor Company 5”), KPS Distributors Private Limited (“Transferor Company 6”), PHPL Properties Private Limited (“Transferor Company 7”) & Zest Merchants Private Limited (“Transferor Company 8”) and their respective Shareholders and Creditors ("Scheme") by virtue of which substantial related party transactions will be pruned down. The Company has applied to BSE & NSE ('Stock Exchanges') for their prior approval to the Scheme before submission to NCLT for its approval. The company has clarified all the queries as received from both the Stock Exchanges to their satisfaction and received approval from BSE & NSE ('Stock Exchanges') in the month of March'26 and applied to NCLT Kolkata Bench, which in turn has pronounced its first hearing motion order dated 11th May 2026 and also the approval is endorsed by the Shareholders in court convened meeting as per direction of Hon’ble NCLT, Kolkata. The requite balance process is underway and likely to be approved by Hon’ble NCLT soon. <br /> 6.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 (collectively referred to as "the New Labour Codes") have been notified with effect from 21 November 2025. Whilst the New Labour Codes are effective from 21 November, 2025, the supporting rules are yet to be notified and during transition, the relevant provisions of the existing labour Acts and their respective rules, regulations, notifications, standards, schemes, etc. will continue to remain in force. The Company has assessed the impact of the changes and noted no significant impact in financial results for the quarter and nine months ended 31 December 2025 in accordance with Ind AS 19, read with "FAQs on key accounting implications arising from the New Labour Codes" published by The Institute of Chartered Accountants of India on 26 December 2025. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect of any further provisions as and when the relevant rules and notifications are notified and become applicable. <br /> 7.Figures for the three months ended March 31, 2026 are the balancing figures between audited figures in respect of full financial year and the published year to date figures up to the third quarter of the respective financial years which has been subjected to limited review by Statutory Auditors.Other Expenses691188000Sub-Contract Expenses886007000Re-measurement gain/(losses) on defined benefit plans7654000Income tax on above-1926000572800005728000