DHTL2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member DHTL2024-01-012024-03-31in-bse-fin:OneOperatingExpenses02Member DHTL2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member DHTL2024-01-012024-03-31in-bse-fin:FourOperatingExpenses02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares DHTL 2023-04-01 2024-03-31 INR Yearly true Cash Flow Indirect Audited Consolidated 164031000.00 731000.00 164762000.00 0.00 0.00 119000.00 20274000.00 8194000.00 91000.00 151926000.00 180604000.00 -15842000.00 0.00 -15842000.00 0.00 -15842000.00 -3800000.00 -317000.00 -4117000.00 -11725000.00 0.00 0.00 0.00 -11725000.00 0.00 0.00 -11725000.00 3142800000000.00 10 -3.73 -3.73 0.00 0.00 0.00 1. The Above results which are published in accordance with Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended the listing Regulations have been approved by the Board of Directors at their respective meeting held on May 30 2024. The Statutory Auditors of the company have carried out the audit of the aforesaid results for the half year and year ended 31st March 2024. The Financial Results have been prepared in accordance with the Accounting Standards as prescribed under section 133 of the Companies Act 2013 read with rules 7 of Companies Account Rules 2014 by the Ministry of Corporate Affairs and Amendments thereof. 2. As per Ministry of Corporate Affairs Notification dated February 16 2015 Companies Whose Securities are listed on SME Exchange as referred in Chapter XB of the SEBI Issue of Capital and Disclosure Requirements Regulations 2009 are exempted from the compulsory requirement of adoption of Ind AS. 3. The above Standalone Financial Results have been reviewed by the Audit Committee and Approved by the Board of Directors at their respective meeting held on May 30 2024 and have been audited by the Statutory Auditors of the Company 4. The Primary reporting of the company has been performed on the basis of business segment. The management of the company has evaluated the company's overall performance as one segment which is Transforming Learing and Practice and operates in a single business segment based on the nature of business the risk and returns the organisation structure and the internal control Financial systems. 5. The Figures for half year ended on 31st March 2024 are the balancing figures between the audited figures in respect of the financial year and the reviewed year to date figures for the half year ended on 30th September 2023. 6. Previous period figures have been regrouped or reclassified and restated wherever considered necessary to make them comparable. 7. The balance appearing under the trade payables Loans & Advances Other Current Liabilities are subject to confirmation and reconciliation and consequent adjustments, if any, will be accounted for in the year of confirmation and or reconciliation. 8. The company has issued and allotted 849600 equity shares of Rs. 10 Each at premium of Rs. 69 Per Equity Share through Initial Public Offer Aggregating to Rs. 671.18 Lakhs. The details of utilization of the net IPO proceeds is mentioned below: Particulars As per Prospectus Funds Utilised Purchase of IT infrastructure and operating system 303.08 151.64 Meeting incremental working capital requirements 200 200 General corporate purposes 103.10 103.10 9. Ratios: 3 months or 6 months Year to date figures for current period Debt equity ratio 0.88 0.88 Debt service coverage ratio 0.78 0.27 Interest service coverage ratio -1.07 1.23 Audited Consolidated 400073000.00 1359000.00 401432000.00 0.00 0.00 158000.00 49511000.00 16572000.00 244000.00 331550000.00 398035000.00 3397000.00 0.00 3397000.00 0.00 3397000.00 2000000.00 -479000.00 1521000.00 1876000.00 0.00 0.00 0.00 18.76 0.00 0.00 1876000.00 3142800000000.00 10 0.00 0.60 0.60 0.00 0.00 0.00 Cost of Services 8165000.00 Other Expenses 143761000.00 Cost of Services 28773000.00 Other Expenses 302777000.00 16522000.00 244000.00 0.00 0.00 0.00 0.00 0.00 0.00 1743000.00 0.00 18509000.00 158000.00 3856000.00 598000.00 -1936000.00 -41000.00 20232000.00 22867000.00 41376000.00 44773000.00 0.00 0.00 0.00 -51000.00 0.00 44824000.00 0.00 0.00 44824000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 74173000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -1308000.00 0.00 -75481000.00 0.00 0.00 -75481000.00 67118000.00 0.00 0.00 7337000.00 329000.00 0.00 16522000.00 0.00 0.00 57604000.00 0.00 0.00 57604000.00 26947000.00 0.00 26947000.00 3868000.00 30815000.00