5422162026-07-012026-09-305422162026-09-305422162026-03-315422162026-04-012026-09-305422162026-07-012026-09-30in-capmkt:OtherExpenses1Member5422162026-07-012026-09-30in-capmkt:OtherExpenses2Member5422162026-07-012026-09-30in-capmkt:OtherExpenses3Member5422162026-07-012026-09-30in-capmkt:OtherExpenses4Member5422162026-04-012026-09-30in-capmkt:OtherExpenses1Member5422162026-04-012026-09-30in-capmkt:OtherExpenses2Member5422162026-04-012026-09-30in-capmkt:OtherExpenses3Member5422162026-04-012026-09-30in-capmkt:OtherExpenses4Member5422162026-09-30OtherNoncurrentFinancialAssetsDomain15422162026-09-30OtherNoncurrentAssetsDomain15422162026-09-30OtherNoncurrentAssetsDomain25422162026-09-30OtherCurrentFinancialAssetsDomain15422162026-09-30OtherCurrentAssetsDomain15422162026-09-30OtherNoncurrentFinancialLiabilitiesDomain15422162026-09-30OtherNoncurrentFinancialLiabilitiesDomain25422162026-09-30OtherCurrentFinancialLiabilitiesDomain15422162026-09-30OtherCurrentFinancialLiabilitiesDomain25422162026-09-30OtherCurrentLiabilitiesDomain15422162026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15422162026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25422162026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15422162026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25422162026-07-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15422162026-04-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15422162026-07-012026-09-30AuditorDomain1iso4217:INRiso4217:INRxbrli:shares542216DALBHARATNOTLISTEDINE00R701025Dalmia Bharat LimitedMain BoardEquity2026-04-012027-03-312026-10-262026-10-19INRCroresQuarterlySecond quarterSingle segmentCement and Cement related products2026-10-2615:15:002026-10-2615:45:00trueCash Flow IndirectDeclaration of unmodified opinion2026-07-012026-09-30UnauditedConsolidated356300000004600000003609000000061600000000-8800000002460000000130000000036300000002296000000035630000000460000000-3390000000-2930000000120000000-970000000-8500000000-20800000005000000020000000300000000-2050000000-510000000-2560000000-207000000020000000-2580000000200000003800000002-11.18-11.180.150.15-11.03-11.031. For notes on Financial Results, please refer PDF file uploaded on Stock Exchanges. <br /> 2. Share of profit of joint ventures accounted for using equity method includes Rs. 0 Cr for the quarter and half year ended. <br /> 3. Current tax expense includes Rs. 0 Cr for “tax adjustment for earlier year” for the quarter and half year ended. <br /> 4. Income tax expenses for items that will be classified to profit or loss under other comprehensive income include Rs. (0) Cr for the quarter ended. <br /> 5. Other comprehensive income/loss attributable to non controlling interest is Rs. (0) Cr for the quarter and half year ended. <br /> <br /> Cash Flows Notes:- <br /> <br /> 1. Other adjustments to reconcile profits (loss) includes Rs. 5 Cr of “profit from discontinued operation”. <br /> 2. Other adjustments for non-cash items includes exceptional item of Rs. 521 Cr, bad debt/ advances written off Rs. 3 Cr and Rs.(0) Cr for share of profit in joint venture. <br /> 3. Adjustments for interest income includes interest income of Rs. (33) Cr and interest income on government grant of Rs. (9) Cr. <br /> 4. Other adjustments for which cash effects are investing or financing cash flow includes Rs. (35) Cr for Change in fair value of investments measured at FVTPL, Profit on sale of investments of Rs. (73) Cr, Profit on disposal of property, plant and equipment of Rs. (15) Cr. <br /> 5. Other cash payments to acquire equity or debt instruments of other entities includes Rs. (27) Cr for purchase of non-current investments. <br /> 6. Proceeds from borrowings includes proceeds from long term borrowings of Rs. 2,423 Cr and short-term borrowing of Rs. 549 Cr. <br /> 7. Adjustments for provisions, current includes current and non-current provisions <br /> 8. Adjustments for other financial assets, non-current includes current and non-current assets <br /> 9. Cash flows used in obtaining control of subsidiaries or other businesses include amount paid for acquisition of business of Rs. 2,850 Cr and deposit given for acquisition of business undertaking of Rs. 100 Cr. <br /> 10. Other cash receipts from sale of equity or debt instruments of other entities are Rs. 1,445 Cr. <br /> 11. Other inflows (outflows) of cash include Fixed deposit placed of Rs. (52) Cr. <br /> 12. Interest paid includes interest on lease liabilities of Rs. (27) Cr. <br /> 2026-04-012026-09-30UnauditedConsolidated74530000000185000000076380000000126000000000-236000000049100000002770000000724000000046400000000715600000004820000000-5210000000-390000000260000000-490000000-2300000000-1600000005000000020000000300000000-130000000-560000000-690000000-19000000060000000-750000000600000003800000002-1.16-1.160.150.15-1.01-1.01Power and fuel8740000000Freight charges-on finished goods6670000000Freight charges-on internal clinker transfer780000000Other Expenses6770000000Power and fuel17250000000Freight charges-on finished goods14000000000Freight charges-on internal clinker transfer2060000000Other Expenses1309000000017635000000051930000000410000000374000000019410000000594000000002000000081800000000230000000788000000016290000000500000000101900000002847800000001602000000036940000000858000000089000000062000000016000000045400000005173000000010000000118000000007956000000010000000036435000000038000000017973000000018011000000018011000000084320000000000640000000090720000000376000000021850000000201000000011834000000011500000000114000000013290000000144300000002889000000054820000000836000000013400000001140000000240000000659000000001842400000003643500000001. Other equity include non-controlling interest of Rs. 150 Cr. <br /> 2. Property, plant and equipment includes right of use assets of Rs. 887 Cr. <br /> 3. Biological assets other than bearer plants is Rs. 0 Cr. <br /> Other financial assets7880000000Income tax assets (net)930000000Other non-current assets9260000000Other financial assets4540000000Other current assets11800000000Lease liabilities6390000000Other financial liabilities10000000Lease liabilities630000000Other financial liabilities28260000000Other current liabilities83600000002790000000-3730000000400000000000-32000000000-9200000000007240000000-10000000-610000000000-20000000220000000420000000000-1230000000500000005240000000050000000004610000000000-1100000000472000000002950000000014450000000270000000000033000000014200000000000000000000000002200000002100000000-520000000-292800000000000000029720000000116000000038000000094000000039100000000023330000000-12300000000-12300000002120000000890000000Re-mesurement gain/ (loss) on defined benefit plans10000000Changes in fair value of financial instruments through other comprehensive income-520000000-510000000Re-mesurement gain/ (loss) on defined benefit plans10000000Changes in fair value of financial instruments through other comprehensive income-540000000-53000000010000000-40000000Net movement on effective portion of cash flow hedge1000000010000000Net movement on effective portion of cash flow hedge-90000000-900000000-20000000-510000000-560000000UnauditedtrueM/S WALKER CHANDIOK & CO LLPtrue2028-05-31