Integrated Filing (Finance) Ind AS

DALMIA BHARAT REFRACTORIES LIMITED

General Information
BSE Scrip code	000000
NSE Symbol*	NOTLISTED
MSEI Symbol *	DALMIARF
ISIN*	INE0EB001012
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-04-2025
Date of end of financial year	31-03-2026
Date of board meeting when results were approved	12-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	05-02-2026
Description of presentation currency	INR
Level of rounding	Crores
Reporting Type	Quarterly
Reporting Quarter	Third quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Unaudited
Segment Reporting	Multi segment
Description of single segment
Start date of board meeting	12-02-2026
Start time of board meeting	20:35:00
End date of board meeting	12-02-2026
End time of board meeting	21:20:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification	Not applicable

Amount in (Crores)

Financial Results - Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-10-2025	01-04-2025
Date of end of reporting period		31-12-2025	31-12-2025
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	87.27	172.89
	Other income	17.78	51.71
	Total income	105.05	224.60
2	Expenses
(a)	Cost of materials consumed	56.33	117.18
(b)	Purchases of stock-in-trade	4.99	19.66
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	4.07	18.64
(d)	Employee benefit expense	7.52	21.80
(e)	Finance costs	26.62	73.10
(f)	Depreciation, depletion and amortisation expense	9.57	26.56
(g)	Other Expenses
1	Other Expenditure	36.66	88.35
	Total other expenses	36.66	88.35
	Total expenses	145.76	328.01
3	Total profit before exceptional items and tax	40.71	103.41
4	Exceptional items	0.00	18.15
5	Total profit before tax	40.71	121.56
6	Tax expense
7	Current tax	0.00	0.00
8	Deferred tax	0.00	0.00
9	Total tax expenses	0.00	0.00
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0.00	0.00
11	Net Profit Loss for the period from continuing operations	40.71	121.56
12	Profit (loss) from discontinued operations before tax	0.21	0.36
13	Tax expense of discontinued operations	0.00	0.00
14	Net profit (loss) from discontinued operation after tax	0.21	0.36
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0.00	1.88
16	Total profit (loss) for period	40.92	123.80
17	Other comprehensive income net of taxes	23.60	16.70
18	Total Comprehensive Income for the period	17.32	140.50
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	40.74	123.19
	Total profit or loss, attributable to non-controlling interests	0.18	0.61
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	17.30	140.33
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0.02	0.17
21	Details of equity share capital
	Paid-up equity share capital	45.88	45.88
	Face value of equity share capital	10	10
22	Reserves excluding revaluation reserve
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-8.83	-26.77
	Diluted earnings (loss) per share from continuing operations	-8.83	-26.77
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	-0.05	-0.08
	Diluted earnings (loss) per share from discontinued operations	-0.05	-0.08
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	-8.88	-26.85
	Diluted earnings (loss) per share from continuing and discontinued operations	-8.88	-26.85
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Remarks for debt equity ratio
28	Remarks for debt service coverage ratio
29	Remarks for interest service coverage ratio
30	Disclosure of notes on financial results

Amount in (Crores)

Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-10-2025	01-04-2025
Date of end of reporting period		31-12-2025	31-12-2025
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Refractories	25.83	73.53
2	Tyres	60.93	94.92
3	Tours and Travel service	0.52	4.49
4	Discountinued Operation- Refractories	1.00	3.55
	Total Segment Revenue	88.28	176.49
	Less: Inter segment revenue	0.01	0.05
	Revenue from operations	88.27	176.44
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Refractories	3.83	15.72
2	Tyres	24.42	56.95
3	Tours and Travel service	0.30	0.54
4	Discountinued Operation- Refractories	0.21	0.36
	Total Profit before tax	28.76	73.57
	i. Finance cost	26.62	73.10
	ii. Other Unallocable Expenditure net off Unallocable income	14.46	22.87
	Profit before tax	40.92	123.80
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Refractories	288.39	288.39
2	Tyres	400.38	400.38
3	Tours and Travel service	16.00	16.00
4	Discountinued Operation- Refractories	6.25	6.25
	Total Segment Assets	711.02	711.02
	Un-allocable Assets	2,845.76	2,845.76
	Net Segment Assets	3,556.78	3,556.78
4	Segment Liabilities
	Segment Liabilities
1	Refractories	192.84	192.84
2	Tyres	21.26	21.26
3	Tours and Travel service	4.65	4.65
4	Discountinued Operation- Refractories	20.60	20.60
	Total Segment Liabilities	239.35	239.35
	Un-allocable Liabilities	938.35	938.35
	Net Segment Liabilities	1,177.70	1,177.70
	Disclosure of notes on segments		Textual Information(1)

Amount in (Crores)

Other Comprehensive Income
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-10-2025	01-04-2025
Date of end of reporting period		31-12-2025	31-12-2025
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Fair Value of Equity Instruments	18.30	31.63
2	Income tax effect on above	0.00	0.00
3	Re-measurement of Defined Benefit Plans	1.41	1.29
4	Income tax effect on above	0.00	0.00
	Total Amount of items that will not be reclassified to profit and loss	19.71	30.34
2	Income tax relating to items that will not be reclassified to profit or loss	0.00	0.00
3	Amount of items that will be reclassified to profit and loss
1	Fair Value of Debt Instruments	0.00	0.00
2	Income tax effect on above	0.00	0.00
3	Exchange differences in translating the financial statements of foreign operations	3.89	13.64
	Total Amount of items that will be reclassified to profit and loss	3.89	13.64
4	Income tax relating to items that will be reclassified to profit or loss	0.00	0.00
5	Total Other comprehensive income

Amount in (Crores)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
													Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Sr. No.	Details of the party (listed entity /subsidiary) entering into the transaction	Details of the counterparty		Type of related party transaction	Details of other related party transaction	Value of the related party transaction as approved by the audit committee	Remarks on approval by audit committee	Value of the related party transaction ratified by the audit committee	Date of Audit Committee Meeting where the ratification was approved	Value of transaction during the reporting period	In case monies are due to either party as a result of the transaction		In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments				Details of the loans, inter-corporate deposits, advances or investments
Sr. No.	Name	Name	Relationship of the counterparty with the listed entity or its subsidiary	Type of related party transaction	Details of other related party transaction		Remarks on approval by audit committee			Value of transaction during the reporting period	Opening balance	Closing balance	Nature of indebtedness (loan/ issuance of debt/ any other etc.)	Details of other indebtedness	Cost	Tenure	Nature (loan/ advance/ intercorporate deposit/ investment)	Interest Rate (%)	Tenure	Secured/ unsecured	Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)	Notes
No records available