DCM Nouvelle Limited — quarter and year ended 31 March 2026
Optional commentary: Standalone financial results are presented in ₹ in lacs.
| S. No. | Particulars | Quarter ended 31 March 2026 (Refer note 1) (Unaudited) | Quarter ended 31 December 2025 (Unaudited) | Quarter ended 31 March 2025 (Refer note 1) (Unaudited) | Year ended 31 March 2026 (Audited) | Year ended 31 March 2025 (Audited) |
|---|---|---|---|---|---|---|
| I. | Income | |||||
| Revenue from operations | 26,116 | 26,921 | 27,439 | 101,517 | 105,845 | |
| II. | Other income | 43 | 86 | 225 | 143 | 774 |
| III. | Total income (I + II) | 26,159 | 27,007 | 27,664 | 101,660 | 106,619 |
| IV. | Expenses | |||||
| Cost of materials consumed | 19,269 | 18,558 | 19,488 | 76,334 | 78,909 | |
| Changes in inventories of finished goods and work-in-progress | (150) | 1,953 | 1,012 | (934) | 950 | |
| Employee benefits expense | 1,512 | 1,567 | 1,500 | 6,223 | 6,077 | |
| Finance costs | 494 | 423 | 633 | 1,888 | 2,611 | |
| Depreciation expense | 536 | 580 | 563 | 2,276 | 2,277 | |
| Other expenses | 3,514 | 3,468 | 3,516 | 13,353 | 13,223 | |
| Total expenses (IV) | 25,175 | 26,549 | 26,712 | 99,140 | 104,047 | |
| V. | Profit before exceptional items and tax (III-IV) | 984 | 458 | 952 | 2,520 | 2,572 |
| VI. | Exceptional items (Refer note 4 below) | – | 3,747 | – | 3,747 | (466) |
| VII. | Profit before tax (V-VI) | 984 | (3,289) | 952 | (1,227) | 3,038 |
| VIII. | Tax expense: | |||||
| – Current tax | 192 | 119 | 201 | 682 | 325 | |
| – Deferred tax | 21 | (18) | 37 | (107) | 446 | |
| Total tax expense | 213 | 101 | 238 | 575 | 771 | |
| IX. | Profit for the period/year (VII-VIII) | 771 | (3,390) | 714 | (1,802) | 2,267 |
| X. | Other comprehensive income | |||||
| Items that will not be reclassified to profit or loss in subsequent period/year | ||||||
| Re-measurement gain/(loss) of defined benefit obligations | 9 | 35 | 14 | 24 | 13 | |
| Income tax relating to remeasurement of defined benefit obligations | (2) | (9) | (3) | (6) | (3) | |
| Other comprehensive income, net of tax | 7 | 26 | 11 | 18 | 10 | |
| XI. | Total comprehensive income for the period/year (IX+X) | 778 | (3,364) | 725 | (1,784) | 2,277 |
| XII. | Paid up equity share capital (face value of ₹ 10 per share) | 1,868 | 1,868 | 1,868 | 1,868 | 1,868 |
| XIII. | Other equity | 30,817 | 32,601 | |||
| XIV. | Earnings per share | |||||
| Basic and diluted (₹) | (not annualised) | (not annualised) | (not annualised) | (annualised) | (annualised) | |
| 4.13 | (18.15) | 3.82 | (9.65) | 12.14 |
Optional commentary: Standalone statement of assets and liabilities is presented in ₹ in lacs.
| Particulars | As at 31 March 2026 (Audited) | As at 31 March 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| Property, plant and equipment | 21,321 | 22,841 |
| Capital work-in-progress | 160 | 242 |
| Financial assets | ||
| (i) Investments | 8,179 | 9,940 |
| Other non-current assets | 1,699 | 1,206 |
| Total non-current assets | 31,359 | 34,229 |
| Current assets | ||
| Inventories | 22,946 | 27,090 |
| Financial assets | ||
| (i) Trade receivables | 12,672 | 10,245 |
| (ii) Cash and cash equivalents | 71 | 69 |
| (iii) Bank balances other than (ii) above | 0 | 3 |
| (iii) Loans | 51 | 29 |
| (iv) Other financial assets | 855 | 795 |
| Other current assets | 3,809 | 2,266 |
| Total current assets | 40,404 | 40,497 |
| Total assets | 71,763 | 74,726 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| Equity share capital | 1,868 | 1,868 |
| Other equity | 30,817 | 32,601 |
| Total equity | 32,685 | 34,469 |
| Liabilities | ||
| Non-current liabilities | ||
| Financial liabilities | ||
| (i) Borrowings | 6,254 | 7,261 |
| (ii) Other financial liabilities | 17 | 16 |
| Provisions | 506 | 451 |
| Deferred tax liabilities (net) | 919 | 1,020 |
| Total non-current liabilities | 7,696 | 8,748 |
| Current liabilities | ||
| Financial liabilities | ||
| (i) Borrowings | 26,330 | 26,233 |
| (ii) Trade payables | ||
| (a) Total outstanding dues of micro enterprises and small enterprises | 208 | 687 |
| (b) Total outstanding dues of creditors other than micro enterprises and small enterprises | 1,695 | 1,497 |
| (iii) Other financial liabilities | 950 | 971 |
| Other current liabilities | 164 | 226 |
| Contract liabilities | 317 | 444 |
| Provisions | 1,593 | 1,374 |
| Current tax liabilities (net) | 125 | 77 |
| Total current liabilities | 31,382 | 31,509 |
| Total equity and liabilities | 71,763 | 74,726 |
Optional commentary: Standalone cash flow statement is presented in ₹ in lacs.
| S. No. | Particulars | For the year ended 31 March 2026 (Audited) | For the year ended 31 March 2025 (Audited) |
|---|---|---|---|
| A. | Cash flows from operating activities | ||
| Profit before tax | (1,228) | 3,038 | |
| Adjustments for : | |||
| – Depreciation expense | 2,276 | 2,277 | |
| – Amortisation of deferred grant | (392) | (919) | |
| – Profit on sale of property, plant and equipment (net) | (0) | (1) | |
| – Unrealised foreign exchange (gain)/loss (net) | 248 | (170) | |
| – Interest income | (62) | (250) | |
| – Excess provisions and liabilities written back | – | (79) | |
| – Provision against TUF subsidy | – | 2 | |
| – Provision against transmission charges on open access power purchased | – | 114 | |
| – Provision for doubtful debts | – | 1 | |
| – Provision for impairment in value of investment in subsidiary | 3,561 | – | |
| – Finance costs | 1,888 | 2,611 | |
| Operating profit before working capital changes | 6,291 | 6,624 | |
| Movements in working capital: | |||
| Net change in | |||
| – Inventories | 4,143 | (933) | |
| – Trade receivables | (2,342) | 1,298 | |
| – Loans | (22) | 12 | |
| – Other financial assets | 321 | 639 | |
| – Other assets | (1,616) | 411 | |
| – Trade payable | (285) | (192) | |
| – Provisions | 298 | 65 | |
| – Financial liabilities | 19 | 42 | |
| – Other liabilities | (189) | 87 | |
| Cash generated from operations | 6,618 | 8,053 | |
| Income taxes paid (net of refunds) | (634) | 179 | |
| Net cash flow generated from operating activities (A) | 5,984 | 8,232 | |
| B. | Cash flows from investing activities | ||
| Purchase of property, plant and equipment (including capital work-in-progress, advance and capital creditors) capital | (1,133) | (557) | |
| Proceeds from sale of property, plant and equipment | 1 | 1 | |
| Investments in subsidiary | (1,100) | (4,790) | |
| Investments in associate | (700) | – | |
| Loan repaid by subsidiary | – | 2,894 | |
| Interest received | 54 | 265 | |
| Fixed deposit redeemed/(created) during the year (net) | 3 | (3) | |
| Net cash used in investing activities (B) | (2,875) | (2,190) | |
| C. | Cash flow from financing activities | ||
| Repayment of long-term borrowings | (796) | (1,590) | |
| Repayments of short-term borrowings (net) | (423) | (1,845) | |
| Finance costs paid | (1,888) | (2,611) | |
| Net cash used in financing activities (C) | (3,107) | (6,046) | |
| D. | Net increase/(decrease) in cash and cash equivalents (A+B+C) | 2 | (4) |
| E. | Cash and cash equivalents as at the beginning of the year | 69 | 73 |
| F. | Cash and cash equivalents as at the end of the year | 71 | 69 |
| G. | Components of cash and cash equivalents | ||
| i. | Balances with banks: | ||
| – Current accounts | 64 | 62 | |
| – Cash credit accounts | 1 | 1 | |
| ii. | Cash on hand | 6 | 6 |
| Cash and cash equivalents at the end of the year | 71 | 69 |
Optional commentary: Consolidated financial results are presented in ₹ in lacs.
| S. No. | Particulars | Quarter ended 31 March 2026 (Refer note 1) (Unaudited) | Quarter ended 31 December 2025 (Unaudited) | Quarter ended 31 March 2025 (Refer note 1) (Unaudited) | Year ended 31 March 2026 (Audited) | Year ended 31 March 2025 (Audited) |
|---|---|---|---|---|---|---|
| I. Income | ||||||
| I. | Revenue from operations | 26,304 | 27,253 | 28,133 | 102,707 | 107,589 |
| II. | Other income | 41 | 84 | 239 | 136 | 585 |
| III. | Total income (I + II) | 26,345 | 27,337 | 28,372 | 102,843 | 108,174 |
| IV. Expenses | ||||||
| Cost of materials consumed | 19,458 | 19,095 | 19,899 | 77,324 | 80,385 | |
| Changes in inventories of finished goods and work-in-progress | (308) | 1,543 | 963 | (1,268) | 503 | |
| Employee benefits expense | 1,739 | 1,814 | 1,734 | 7,173 | 6,920 | |
| Finance costs | 501 | 428 | 640 | 1,911 | 2,636 | |
| Depreciation expense | 685 | 732 | 689 | 2,881 | 2,901 | |
| Other expenses | 3,654 | 3,589 | 3,679 | 13,891 | 13,922 | |
| Total expenses (IV) | 25,729 | 27,201 | 27,604 | 101,912 | 107,267 | |
| V. | Profit before exceptional items and tax (III – IV) | 616 | 136 | 768 | 931 | 907 |
| VI. | Exceptional items (Refer note 4 below) | 6 | 186 | – | 192 | (466) |
| VII. | Profit / (Loss) before tax (V – VI) | 610 | (50) | 768 | 739 | 1,373 |
| VIII. | Tax expense: | |||||
| – Current tax | 192 | 119 | 201 | 682 | 325 | |
| – Deferred tax | 21 | (18) | 37 | (107) | 446 | |
| Total tax expense | 213 | 101 | 238 | 575 | 771 | |
| IX. | Profit/(Loss) for the period/year (VII – VIII) | 397 | (151) | 530 | 164 | 602 |
| X. | Other comprehensive income | |||||
| Items that will not be reclassified to profit or loss in subsequent period/year | ||||||
| Re-measurement gain of defined benefit obligations | 12 | 35 | 14 | 27 | 13 | |
| Income tax relating to remeasurement of defined benefit obligations | (2) | (9) | (3) | (6) | (3) | |
| Other comprehensive income, net of tax | 10 | 26 | 11 | 21 | 10 | |
| XI. | Total comprehensive income for the period/year (IX + X) | 407 | (125) | 541 | 185 | 612 |
| XII. | Net profit attributable to | |||||
| a) Owners of the Holding Company | 442 | (110) | 552 | 361 | 891 | |
| b) Non-controlling interest | (45) | (41) | (22) | (197) | (289) | |
| XIII. | Other comprehensive income attributable to | |||||
| a) Owners of the Holding Company | 10 | 26 | 11 | 21 | 10 | |
| b) Non-controlling interest | – | – | – | – | – | |
| XIV. | Total comprehensive income attributable to | |||||
| a) Owners of the Holding Company | 452 | (84) | 563 | 382 | 901 | |
| b) Non-controlling interest | (45) | (41) | (22) | (197) | (289) | |
| XV. | Paid up equity share capital (face value of ₹) | 1,868 | 1,868 | 1,868 | 1,868 | 1,868 |
| XVI. | Other equity | 30,951 | 30,587 | |||
| XVII. | Earnings / (Loss) per share | |||||
| Basic and diluted (₹) | 2.37 | (0.59) | 2.96 | 1.93 | 4.77 |
Optional commentary: Consolidated statement of assets and liabilities is presented in ₹ in lacs.
| Particulars | As at 31 March 202