DCW LIMITED — Quarter and year ended 31st March, 2026
| Sr. No. | Particulars | M/s. PKF Sridhar & Santhanam LLP (Internal Auditors) | M/s. R. Nanabhoy and Co. (Cost Auditors) | M/s. N. D. Birla and Co. (Cost Auditors) |
|---|---|---|---|---|
| 1. | Reason for Change viz. appointment, re-appointment, resignation, removal, death or otherwise; | Re-appointment | Re-appointment | Re-appointment |
| 2. | Date of appointment/re-appointment/cessation (as applicable) & term of appointment/re-appointment; | The Board at its meeting held on May 05, 2026 has inter alia approved the re-appointment of M/s. PKF Sridhar & Santhanam LLP, Chartered Accountants, as Internal Auditors of the Company for FY 2026-27. | The Board at its meeting held on May 05, 2026 has inter alia approved the Re-appointment of M/s. R. Nanabhoy and Co., Mumbai, Cost Accountants, as Cost Auditors of the Company for FY 2026-27. | The Board at its meeting held on May 05, 2026 has inter alia approved the Re-appointment of M/s. N. D. Birla and Co., Ahmedabad, Cost Accountants, as Cost Auditors of the Company for FY 2026-27. |
| 3. | Brief profile (in case of appointment); | PKF Sridhar & Santhanam LLP was established in 1978 and headquartered in Chennai, is a leading firm of Chartered Accountants offering | R. Nanabhoy & Co., firm of Cost Accountants was established in 1948 by Late Shri. Ruttonshaw Nanabhoy. They | N.D. Birla & Co., Cost Accountants, Ahmedabad (Gujarat) was established in 1990. The Firm is Prominent & |
| PARTICULARS | QUARTER ENDED | YEAR ENDED | |||
|---|---|---|---|---|---|
| 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | 31.03.2025 (Audited) (Refer Note 9) | 31.03.2026 (Audited) | 31.03.2025 (Audited) | |
| INCOME: | |||||
| 1. Revenue from Operations | 60,906.38 | 51,981.38 | 53,790.73 | 2,14,358.57 | 2,00,034.33 |
| 2. Other income | 560.93 | 482.71 | 591.43 | 1,908.49 | 2,310.18 |
| 3. TOTAL INCOME | 61,467.31 | 52,464.09 | 54,382.16 | 2,16,267.06 | 2,02,344.51 |
| 4. EXPENSES: | |||||
| a. Cost of materials consumed | 27,295.81 | 26,413.85 | 26,418.83 | 1,06,592.78 | 1,10,868.99 |
| b. Purchase of stock-in-trade | 0.31 | 20.75 | 24.47 | 73.28 | 1,820.65 |
| c. Changes in inventories of finished goods | 6,873.13 | 3,316.11 | 5,568.07 | 10,713.24 | (3,900.91) |
| d. Employee benefits expense | 5,234.05 | 4,089.84 | 3,131.04 | 18,198.66 | 16,112.18 |
| e. Finance costs | 1,539.91 | 1,619.50 | 1,576.44 | 6,220.69 | 6,724.53 |
| f. Depreciation | 2,642.31 | 2,633.68 | 2,524.34 | 10,383.49 | 9,992.71 |
| g. Other Expenses: | |||||
| Power and Fuel | 7,591.26 | 7,360.28 | 6,564.82 | 30,746.74 | 31,252.82 |
| Other expenses | 7,453.92 | 6,256.94 | 6,510.96 | 25,876.80 | 24,558.11 |
| 5. TOTAL EXPENSES | 58,630.70 | 51,710.95 | 52,318.97 | 2,08,805.68 | 1,97,429.08 |
| 6. Profit / (Loss) before exceptional items and tax | 2,836.61 | 753.14 | 2,063.19 | 7,461.38 | 4,915.43 |
| 7. Exceptional items | – | – | – | – | – |
| 8. Profit / (Loss) before tax | 2,836.61 | 753.14 | 2,063.19 | 7,461.38 | 4,915.43 |
| Item | 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | 31.03.2025 (Audited) | 31.03.2026 (Audited) | 31.03.2025 (Audited) |
|---|---|---|---|---|---|
| a. Current tax | 495.61 | 137.36 | 362.47 | 1,303.65 | 862.85 |
| b. Earlier Year Tax | (191.87) | – | (191.87) | – | – |
| c. Deferred tax | 724.81 | 126.24 | 574.47 | 1,532.38 | 1,045.42 |
| 9. TOTAL TAX EXPENSE | 1,028.55 | 263.60 | 936.94 | 2,644.16 | 1,908.27 |
| 10. Net Profit / (Loss) for the period | 1,808.06 | 489.54 | 1,126.25 | 4,817.22 | 3,007.16 |
| Particulars | 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | 31.03.2025 (Audited) | 31.03.2026 (Audited) | 31.03.2025 (Audited) |
|---|---|---|---|---|---|
| A i) Items that will not be reclassified to profit or loss | (47.08) | – | (87.52) | (47.08) | (87.52) |
| Acturial gain / (loss) on employee defined benefit fund recognised in Other Comprehensive Income | (47.08) | – | (87.52) | (47.08) | (87.52) |
| ii) Income tax relating to items that will not be reclassified to profit or loss | 16.45 | – | 30.58 | 16.45 | 30.58 |
| B i) Items that will be reclassified to profit or loss | – | – | – | – | – |
| ii) Income tax relating to items that will be reclassified to profit or loss | – | – | – | – | – |
| Total Other Comprehensive Income | (30.63) | – | (56.94) | (30.63) | (56.94) |
| Particulars | 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | 31.03.2025 (Audited) | 31.03.2026 (Audited) | 31.03.2025 (Audited) |
|---|---|---|---|---|---|
| 12. Total Comprehensive Income | 1,777.43 | 489.54 | 1,069.31 | 4,786.59 | 2,950.22 |
| 13. Paid-up equity share capital (Face value of Rs. 2/- each) | 5,903.10 | 5,903.10 | 5,903.10 | 5,903.10 | 5,903.10 |
| Type | 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | 31.03.2025 (Audited) | 31.03.2026 (Audited) | 31.03.2025 (Audited) |
|---|---|---|---|---|---|
| Basic | 0.61 | 0.17 | 0.38 | 1.63 | 1.02 |
| Diluted | 0.61 | 0.17 | 0.38 | 1.63 | 1.02 |
| PARTICULARS | QUARTER ENDED | YEAR ENDED | |||
|---|---|---|---|---|---|
| 31.03.2026 | 31.12.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 | |
| Audited (Refer Note 9) | Unaudited | Audited (Refer Note 9) | Audited | Audited | |
| i Segment Revenue : (Gross Income) | |||||
| a. Basic Chemicals | 43,909.48 | 36,211.62 | 41,075.28 | 1,53,816.36 | 1,46,311.24 |
| b. Speciality Chemicals | 16,749.19 | 15,616.39 | 12,493.91 | 59,234.39 | 52,567.31 |
| c. Others | 247.71 | 153.37 | 221.54 | 1,307.82 | 1,155.78 |
| Gross Revenue from operation | 60,906.38 | 51,981.38 | 53,790.73 | 2,14,358.57 | 2,00,034.33 |
| ii Segment Results : (Profit before Interest, Tax & Exceptional Items) | |||||
| a. Basic Chemicals | 1,645.27 | (1,374.14) | 97.19 | 42.22 | (3,301.52) |
| b. Speciality Chemicals | 2,698.94 | 3,809.12 | 3,525.88 | 13,184.29 | 14,629.63 |
| c. Others | 32.31 | (62.34) | 16.56 | 455.56 | 311.85 |
| Total: | 4,376.52 | 2,372.64 | 3,639.63 | 13,682.07 | 11,639.96 |
| Less : Interest | 1,539.91 | 1,619.50 | 1,576.44 | 6,220.69 | 6,724.53 |
| Add : Exceptional Items | – | – | – | – | – |
| TOTAL PROFIT BEFORE TAX | 2,836.61 | 753.14 | 2,063.19 | 7,461.38 | 4,915.43 |
| iii Capital Employed (Segment Assets) | |||||
| a. Basic Chemicals | 97,988.99 | 1,08,816.38 | 1,09,731.68 | 97,988.99 | 1,09,731.68 |
| b. Speciality Chemicals | 82,059.75 | 82,403.15 | 79,242.07 | 82,059.75 | 79,242.07 |
| c. Others | 28,882.80 | 31,227.13 | 27,880.71 | 28,882.80 | 27,880.71 |
| Total : | 2,08,931.54 | 2,22,446.66 | 2,16,854.46 | 2,08,931.54 | 2,16,854.46 |
| iii Capital Employed (Segment Liabilities) | |||||
| a. Basic Chemicals | 44,578.18 | 50,448.02 | 48,183.66 | 44,578.18 | 48,183.66 |
| b. Speciality Chemicals | 8,616.43 | 7,519.91 | 6,799.34 | 8,616.43 | 6,799.34 |
| c. Others | 9,368.24 | 16,205.46 | 8,100.54 | 9,368.24 | 8,100.54 |
| Total : | 62,562.85 | 74,173.39 | 63,083.54 | 62,562.85 | 63,083.54 |
| Particulars | As At 31.03.2026 Audited | As At 31.03.2025 Audited |
|---|---|---|
| ASSETS | ||
| 1 Non Current Assets | ||
| (a) Property, Plant and Equipment | 1,28,242.80 | 1,26,084.03 |
| (b) Capital work in progress | 2,159.61 | 5,634.15 |
| (c) Right – of – use Assets | 2,128.44 | 946.66 |
| (d) Intangible Assets | 0.43 | – |
| (e) Financial Assets | ||
| (i) Investments | 1,954.36 | 1,954.36 |
| (ii) Other Financial Assets | 1,795.05 | 1,749.61 |
| (f) Non Current Tax Assets (Net) | – | 944.75 |
| (g) Other Non-Current Assets | 978.65 | 1,071.78 |
| Total – Non current assets | 1,37,259.34 | 1,38,385.34 |
| 2 Current assets | ||
| (a) Inventories | 30,938.79 | 42,758.30 |
| (b) Financial Assets | ||
| i) Investments | 25.97 | 698.80 |
| ii) Trade Receivables | 14,199.52 | 9,851.91 |
| iii) Cash & Cash Equivalents | 493.76 | 1,148.07 |
| iv) Bank Balances Other than above | 19,939.46 | 20,378.36 |
| v) Loans | 139.47 | 77.76 |
| vi) Other Financial Assets | 1,610.72 |