Dalmia Bharat Sugar and Industries Limited — Quarter and year ended March 31, 2026 (reported on May 05, 2026)
Optional commentary: Values are in Rs. Crore except as otherwise stated.
| S.No. | Particulars | For the quarter ended | For the year ended | ||
|---|---|---|---|---|---|
| 31-03-2026 | 31-12-2025 | 31-03-2025 | 31-03-2026 | ||
| Audited | Unaudited | Audited | Audited | ||
| 1 | Income | ||||
| I. Revenue From Operations | 990.73 | 697.75 | 1,015.52 | 3,618.08 | |
| II. Other Income | 34.33 | 28.69 | 16.27 | 93.68 | |
| Total Income (I+II) | 1,025.06 | 726.44 | 1,031.79 | 3,711.76 | |
| 2 | Expenses | ||||
| (a) Cost of materials consumed | 1,222.06 | 1,099.54 | 1,299.87 | 2,667.57 | |
| (b) Change in inventories of finished goods, traded goods and work-in-progress | (560.41) | (658.31) | (628.79) | (21.05) | |
| (c) Employees benefits expense | 59.16 | 61.51 | 57.94 | 220.46 | |
| (d) Finance Cost | 24.18 | 12.11 | 16.21 | 62.49 | |
| (e) Depreciation and amortisation expense | 36.48 | 32.90 | 37.61 | 135.86 | |
| (f) Other Expenditure | 98.99 | 85.53 | 89.45 | 324.75 | |
| Total Expenses | 880.46 | 633.28 | 872.29 | 3,390.08 | |
| 3 | Profit/(Loss) before Exceptional Items and Tax (1-2) | 144.60 | 93.16 | 159.50 | 321.68 |
| 4 | Exceptional Items | – | – | – | – |
| 5 | Profit/(Loss) before Tax (3-4) | 144.60 | 93.16 | 159.50 | 321.68 |
| 6 | Tax Expense:- | ||||
| (1) Current Tax | 41.86 | 22.97 | (39.12) | 85.79 | |
| (2) Deferred Tax | (4.71) | 0.42 | (0.14) | (3.91) | |
| (3) Tax for earlier years | 1.99 | – | – | 1.99 | |
| Total Tax Expense | 39.14 | 23.39 | (39.26) | 83.87 | |
| 7 | Net Profit/(Loss) after Tax (5-6) | 105.46 | 69.77 | 198.76 | 237.81 |
| 8 | Other Comprehensive Income (OCI) | ||||
| a. (i) Items that will not be reclassified to profit or loss | (109.53) | (29.53) | 18.45 | (9.35) | |
| (ii) Income Tax relating to items that will not be reclassified to profit or loss | 15.17 | 4.22 | (2.80) | 0.84 | |
| b. (i) Items that will be reclassified to profit or loss | – | – | 0.13 | (0.13) | |
| (ii) Income Tax relating to items that will be reclassified to profit or loss | – | – | (0.03) | 0.03 | |
| Other Comprehensive Income/(Loss) | (94.36) | (25.31) | 15.75 | (8.61) | |
| 9 | Total Comprehensive Income/(Loss)(7+8) | 11.10 | 44.46 | 214.51 | 229.20 |
| 10 | Paid-up Equity Share Capital-Face Value Rs. 2/- each | 16.19 | 16.19 | 16.19 | 16.19 |
| 11 | Other Equity | 3,227.66 | |||
| 12 | Earnings Per Share (not annualised) (Face value of Rs.2/- each) | ||||
| Basic & Diluted (Rs. Per share) | 13.03 | 8.62 | 24.55 | 29.38 |
| S.No. | Particulars | For the quarter ended | For the year ended | ||
|---|---|---|---|---|---|
| 31-03-2026 | 31-12-2025 | 31-03-2025 | 31-03-2026 | ||
| Audited | Unaudited | Audited | Audited | ||
| 1 | Segment Revenues | ||||
| (a) Sugar | 893.48 | 546.15 | 878.34 | 2,949.67 | |
| (b) Distillery | 312.25 | 323.88 | 344.92 | 1,214.23 | |
| (c) Others | 1.12 | 1.21 | 1.55 | 7.09 | |
| Total Segment Revenue | 1,206.85 | 871.24 | 1,224.81 | 4,170.99 | |
| Less: Inter Segment Revenue | 216.12 | 173.49 | 209.29 | 552.91 | |
| Net Segment Revenue from operations | 990.73 | 697.75 | 1,015.52 | 3,618 |
| Particulars | As at 31-03-2026 (Audited) | As at 31-03-2025 (Audited) |
|---|---|---|
| ASSETS | ||
| A) Non-current assets | ||
| a) Property, plant and equipment | 1,733.09 | 1,637.23 |
| b) Capital work – in – progress | 14.62 | 185.94 |
| c) Goodwill | 18.68 | 18.68 |
| d) Intangible assets | 1.66 | 1.24 |
| e) Financial assets | ||
| i) Investments | 1,245.51 | 582.79 |
| ii) Trade receivables | – | 0.62 |
| ii) Loans | 0.06 | 0.07 |
| iii) Others | 6.41 | 4.77 |
| f) Income tax assets (net) | 25.16 | 41.28 |
| g) Other non-current assets | 6.59 | 16.53 |
| Total Non-current assets | 3,051.78 | 2,489.15 |
| B) Current assets | ||
| a) Inventories | 1,692.92 | 1,646.73 |
| b) Financial Assets | ||
| i) Investments | 102.10 | – |
| ii) Trade receivables | 180.30 | 121.08 |
| iii) Cash and cash equivalents | 317.76 | 286.93 |
| iv) Bank Balances other than (iii) above | 4.14 | 24.02 |
| v) Loans | 1.14 | 0.82 |
| vi) Others | 78.79 | 39.14 |
| c) Other current assets | 27.64 | 40.58 |
| Total Current assets | 2,404.79 | 2,159.30 |
| Total Assets | 5,456.57 | 4,648.45 |
| EQUITY & LIABILITIES | ||
| A) Equity | ||
| a) Equity share capital | 16.19 | 16.19 |
| b) Other equity | 3,227.66 | 3,047.02 |
| Total Equity | 3,243.85 | 3,063.21 |
| B) Liabilities | ||
| Non-current liabilities | ||
| a) Financial liabilities | ||
| i) Borrowings | 459.42 | 513.71 |
| b) Provisions | 47.97 | 42.53 |
| c) Deferred tax liabilities (Net) | 187.42 | 190.59 |
| Total Non-current liabilities | 694.81 | 746.83 |
| Current liabilities | ||
| a) Financial liabilities | ||
| i) Borrowings | 1,280.16 | 530.37 |
| ii) Trade payables | ||
| Due to micro small and medium enterprises | 2.18 | 0.78 |
| Due to others | 142.93 | 195.59 |
| iii) Other | 75.35 | 79.98 |
| b) Other current liabilities | 12.80 | 26.66 |
| c) Provisions | 4.49 | 5.03 |
| Total Current Liabilities | 1,517.91 | 838.41 |
| Total Equity & Liabilities | 5,456.57 | 4,648.45 |
| Particulars | For the year ended March 31, 2026 | For the year ended March 31, 2025 |
|---|---|---|
| A. Cash Flow from Operating Activities | ||
| Profit Before Tax | 321.68 | 345.24 |
| Adjustments for Non-cash and Non-operating items: | ||
| Add: | ||
| Depreciation / Amortization | 135.86 | 130.51 |
| Bad Debts/ Advances written off | – | 0.00 |
| Finance Cost | 62.49 | 62.95 |
| Less: | ||
| Dividend Income | (2.88) | (2.88) |
| Interest Income | (46.57) | (19.03) |
| (Profit)/Loss on sale of Investments | (8.24) | (1.84) |
| (Profit)/Loss on sale of property, plant & equipment and Assets written off | 0.82 | 0.35 |
| Grant amortized | (11.61) | (16.82) |
| Operating Profit before Working capital changes | 451.55 | 498.48 |
| Adjustments for Working capital changes: | ||
| Inventories | (46.19) | 113.40 |
| Trade and Other Payables | (67.25) | (179.24) |
| Trade and Other Receivables | (58.10) | (21.76) |
| Cash Generated from Operations | 280.01 | 410.88 |
| Direct Taxes (Paid)/Refund | (70.05) | (1.04) |
| Net Cash generated from Operating activities | 209.96 | 409.84 |
| B. Cash Flow from Investing activities | ||
| Purchase of property, plant and equipment | (58.54) | (143.32) |
| (Purchase)/Sale of Investments (net) | (765.93) | 8.77 |
| Interest Received | 46.57 | 19.03 |
| Dividend Received from Non Current Investments | 2.88 | 2.88 |
| Net Cash used in Investing activities | (775.02) | (112.64) |
| C. Cash Flow from Financing activities | ||
| Proceeds/(Repayment) of Short term Borrowings (net) | 749.79 | (562.00) |
| Proceeds/(Repayment) of Long term Borrowings (net) | (54.29) | 175.93 |
| Finance Cost | (51.05) | (46.90) |
| Dividend Paid | (48.56) | (46.54) |
| Net cash used in financing activities | 595.89 | (479.51) |
| Net increase/(decrease) in cash and cash equivalents (A+B+C) | 30.83 | (182.31) |
| Cash and cash equivalents at the beginning of the year | 286.93 | 469.24 |
| Cash and cash equivalents at the end of the year | 317.76 | 286.93 |
| S.No. | Particulars | For the quarter ended | For the year ended |
|---|---|---|---|
| 31-03-2026 (Audited) | 31-12-2025 (Unaudited) | ||
| 1 | Income | ||
| I. Revenue From Operations | 990.73 | 697.75 | |
| II. Other Income | 34.33 | 28.69 | |
| Total Income (I+II) | 1,025.06 | 726.44 | |
| 2 |