5233692026-04-012026-06-305233692026-04-012026-06-30in-capmkt:OtherExpenses1Member5233692026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares523369DCMSRINDNOTLISTEDINE843D01027DCM SHRIRAM INDUSTRIES LIMITEDMain BoardEquity2026-04-012027-03-312026-08-132026-08-07INRLakhsQuarterlyFirst quarterSingle segmentSugar including distillery2026-08-1312:15:002026-08-1314:00:00Not applicablefalsefalseThere has been no default during the quarter under review.2026-04-012026-06-30UnauditedStandalone2936300000617000002998000000685400000017086000001414000007570000044900000329100000298510000012900000012900000-81000005500000-2600000015500000000015500000-6700000880000017400000020.180.18000.180.181. 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 /> <br /> 2. The earlier period figures are as restated after effectuating the Composite Scheme of Arrangement during FY 2025-26. The pre-scheme and restated figures, to the extent applicable, have already been disclosed in earlier published results, except for quarter ended June 2025 where the pre-scheme Total Income and Profit after Tax were Rs. 50,177 lakhs and Rs. 1,779 lakhs respectively. <br /> <br /> 3. There has been ambiguity with regard to chargeability of UP VAT or GST on certain supplies made to a party and therefore no tax was charged on invoices raised for such supplies. The Hon'ble Allahabad High Court held that no VAT is chargeable on such transactions. This matter is sub-judice before the Hon'ble Supreme Court. GST demand was raised on these transactions from July, 2017 which were contested and have been adequately provided as provision for contingencies with corresponding reimbursement asset based on back-to-back undertaking by the party to indemnify for any liability that may finally arise. <br /> <br /> GST council in its meeting dated October 7, 2023 has ceded the right to tax such supplies to state governments. However, the State Government has not notified any rules in this regard as yet. Pending necessary amendments / notifications, the Company has continued the same accounting treatment in respect of the transactions as in previous quarter(s). <br /> <br /> 4. Pursuant to the Composite Scheme of Arrangement becoming effective during the financial year ended March 31, 2026, the Company has during the current quarter filed modified income tax returns for the financial years 2023-24 and 2024-25 to give effect to the Scheme as per Income Tax Act and considered the impact of the same in these results. <br /> <br /> 5. The Company’s business activities falls within a single primary business segment i.e. Sugar (including distillery). The operating segment has been defined based on regular review by the Company’s Chief Operating Decision Maker to assess the performance of the Company and to make decision about allocation of resources. <br /> <br /> 6. As at the reporting date, the Company has no subsidiary, associate, or joint venture; accordingly, consolidated financial statements are not required and the financial results are standalone. <br /> <br /> 7. The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of the full previous financial year and the published unaudited year to date figures up to the third quarter of the relevant financial year. <br /> <br /> 8. The above financial results have been reviewed by the Audit Committee and then approved by the Board of Directors in its meeting held on August 13, 2026. The above financial results are available on the Company's website https://dcmsr.com/ and also on www.bseindia.com & www.nseindia.com. <br /> <br /> Limited Review <br /> The Statutory Auditors have carried out a Limited Review of the aforesaid results and have issued an unmodified opinion. <br /> Other Expenses329100000Items that will not be reclassified to profit or loss-9000000-9000000-2300000-6700000