Integrated Filing (Finance) Ind AS


DALMIA BHARAT REFRACTORIES LIMITED

General Information
Scrip code*000000
NSE Symbol*NOTLISTED
MSEI Symbol*DALMIARF
ISIN*INE0EB001012
Type of companyMain Board
Class of securityEquity
Date of start of financial year01-04-2025
Date of end of financial year31-03-2026
Date of board meeting when results were approved12-08-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange05-08-2025
Description of presentation currencyINR
Level of roundingCrores
Reporting TypeQuarterly
Reporting QuarterFirst quarter
Nature of report standalone or consolidatedStandalone
Whether results are audited or unaudited for the quarter endedUnaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment ReportingMulti segment
Description of single segment
Start date of board meeting12-08-2025
Start time of board meeting13:45:00
End date of board meeting12-08-2025
End time of board meeting15:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualificationNot applicable
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?false
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?falseTextual Information(1)

Amount in (Crores)

Financial Results - Ind-AS
Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-04-202501-04-2025
Date of end of reporting period30-06-202530-06-2025
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedStandaloneStandalone
Part IBlue 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.
1Income
Revenue from operations18.1618.16
Other income13.2313.23
Total income31.3931.39
2Expenses
(a)Cost of materials consumed15.5715.57
(b)Purchases of stock-in-trade3.723.72
(c)Changes in inventories of finished goods, work-in-progress and stock-in-trade8.34(8.34)
(d)Employee benefit expense3.623.62
(e)Finance costs21.8421.84
(f)Depreciation, depletion and amortisation expense4.854.85
(g)Other Expenses
1Other expenses12.1512.15
Total other expenses12.1512.15
Total expenses53.4153.41
Total profit before exceptional items and tax22.02(22.02)
4Exceptional items0.000.00
5Total profit before tax22.02(22.02)
6Tax expense
7Current tax0.000.00
8Deferred tax0.000.00
9Total tax expenses0.000.00
10Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement0.000.00
11Net Profit Loss for the period from continuing operations22.02(22.02)
12Profit (loss) from discontinued operations before tax0.25(0.25)
13Tax expense of discontinued operations0.000.00
14Net profit (loss) from discontinued operation after tax0.25(0.25)
15Share of profit (loss) of associates and joint ventures accounted for using equity method0.000.00
16Total profit (loss) for period22.27(22.27)
17Other comprehensive income net of taxes38.5638.56
18Total Comprehensive Income for the period16.2916.29
19Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21Details of equity share capital
Paid-up equity share capital44.2044.20
Face value of equity share capital1010.00
22Reserves excluding revaluation reserve
23Earnings per share
iEarnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations-4.98-4.98
Diluted earnings (loss) per share from continuing operations-4.98-4.98
iiEarnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations-0.06-0.06
Diluted earnings (loss) per share from discontinued operations-0.06-0.06
iiiEarnings per equity share (for continuing and discontinued operations)
Basic earnings (loss) per share from continuing and discontinued operations-5.04-5.04
Diluted earnings (loss) per share from continuing and discontinued operations-5.04-5.04
24Debt equity ratio
25Debt service coverage ratio
26Interest service coverage ratio
27Remarks for debt equity ratio
28Remarks for debt service coverage ratio
29Remarks for interest service coverage ratio
30Disclosure of notes on financial results

Amount in (Crores)

Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-04-202501-04-2025
Date of end of reporting period30-06-202530-06-2025
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedStandaloneStandalone
1Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1Refractories- continued13.2713.27
2Tyres- continued4.894.89
3Refractories- discontinued0.890.89
Total Segment Revenue19.0519.05
Less: Inter segment revenue
Revenue from operations19.0519.05
2Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1Refractories- continued2.53(2.53)
2Tyres- continued10.64(10.64)
3Refractories- discontinued0.25(0.25)
Total Profit before tax13.42(13.42)
i. Finance cost21.8421.84
ii. Other Unallocable Expenditure net off Unallocable income12.99(12.99)
Profit before tax22.27(22.27)
3(Segment Asset - Segment Liabilities)
Segment Asset
1Refractories- continued21.6121.61
2Tyres- continued338.57338.57
3Refractories- discontinued9.059.05
Total Segment Assets369.23369.23
Un-allocable Assets2,793.062,793.06
Net Segment Assets3,162.293,162.29
4Segment Liabilities
Segment Liabilities
1Refractories- continued16.3016.30
2Tyres- continued54.3354.33
3Refractories- discontinued18.3218.32
Total Segment Liabilities88.9588.95
Un-allocable Liabilities772.77772.77
Net Segment Liabilities861.72861.72
Disclosure of notes on segments

Amount in (Crores)

Other Comprehensive Income
Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-04-202501-04-2025
Date of end of reporting period30-06-202530-06-2025
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedStandaloneStandalone
Other comprehensive income [Abstract]
1Amount of items that will not be reclassified to profit and loss
1Fair value of equity instruments38.6538.65
2Income tax relating to investments0.000.00
3Re-measurement of defined benefit plans0.09(0.09)
4Income tax realting to remeasurement of defined benefit obligation0.000.00
Total Amount of items that will not be reclassified to profit and loss38.5638.56
2Income tax relating to items that will not be reclassified to profit or loss0.000.00
3Amount of items that will be reclassified to profit and loss
1Fair value fo debt instruments0.000.00
2Income tax relating to investment in debt instruments0.000.00
3Exchange differences in translating the financial statements of foreign operations0.000.00
Total Amount of items that will be reclassified to profit and loss0.000.00
4Income tax relating to items that will be reclassified to profit or loss0.000.00
5Total Other comprehensive income