Integrated Filing (Finance) Ind AS

DALMIA BHARAT REFRACTORIES LIMITED

General Information
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	12-08-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	05-08-2025
Description of presentation currency	INR
Level of rounding	Crores
Reporting Type	Quarterly
Reporting Quarter	First 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
Segment Reporting	Multi segment
Description of single segment
Start date of board meeting	12-08-2025
Start time of board meeting	13:45:00
End date of board meeting	12-08-2025
End time of board meeting	15:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit 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		01-04-2025	01-04-2025
Date of end of reporting period		30-06-2025	30-06-2025
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	24.23	24.23
	Other income	20.63	20.63
	Total income	44.86	44.86
2	Expenses
(a)	Cost of materials consumed	22.49	22.49
(b)	Purchases of stock-in-trade	4.40	4.40
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	13.24	(13.24)
(d)	Employee benefit expense	5.00	5.00
(e)	Finance costs	22.15	22.15
(f)	Depreciation, depletion and amortisation expense	5.86	5.86
(g)	Other Expenses
1	Other expenses	14.67	14.67
	Total other expenses	14.67	14.67
	Total expenses	61.33	61.33
	Total profit before exceptional items and tax	16.47	(16.47)
4	Exceptional items	18.15	(18.15)
5	Total profit before tax	34.62	(34.62)
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	34.62	(34.62)
12	Profit (loss) from discontinued operations before tax	0.25	(0.25)
13	Tax expense of discontinued operations	0.00	0.00
14	Net profit (loss) from discontinued operation after tax	0.25	(0.25)
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0.85	(0.85)
16	Total profit (loss) for period	35.72	(35.72)
17	Other comprehensive income net of taxes	40.04	40.04
18	Total Comprehensive Income for the period	4.32	4.32
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	35.46	(35.46)
	Total profit or loss, attributable to non-controlling interests	0.26	(0.26)
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	4.49	4.49
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0.17	(0.17)
21	Details of equity share capital
	Paid-up equity share capital	44.20	44.20
	Face value of equity share capital	10	10.00
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	-7.96	-7.96
	Diluted earnings (loss) per share from continuing operations	-7.96	-7.96
ii	Earnings 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
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	-8.02	-8.02
	Diluted earnings (loss) per share from continuing and discontinued operations	-8.02	-8.02
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		01-04-2025	01-04-2025
Date of end of reporting period		30-06-2025	30-06-2025
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- continued	19.34	19.34
2	Tyres- continued	4.89	4.89
3	Refractories- discontinued	0.89	0.89
	Total Segment Revenue	25.12	25.12
	Less: Inter segment revenue	0.00	0.00
	Revenue from operations	25.12	25.12
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Refractories- continued	3.33	3.33
2	Tyres- continued	10.64	(10.64)
3	Refractories- discontinued	0.25	(0.25)
	Total Profit before tax	7.56	(7.56)
	i. Finance cost	22.15	22.15
	ii. Other Unallocable Expenditure net off Unallocable income	12.99	(12.99)
	Profit before tax	16.72	(16.72)
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Refractories- continued	212.24	212.24
2	Tyres- continued	338.57	338.57
3	Refractories- discontinued	9.05	9.05
	Total Segment Assets	559.86	559.86
	Un-allocable Assets	2,742.48	2,742.48
	Net Segment Assets	3,302.34	3,302.34
4	Segment Liabilities
	Segment Liabilities
1	Refractories- continued	24.60	24.60
2	Tyres- continued	54.33	54.33
3	Refractories- discontinued	18.32	18.32
	Total Segment Liabilities	97.25	97.25
	Un-allocable Liabilities	774.36	774.36
	Net Segment Liabilities	871.61	871.61
	Disclosure of notes on segments

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		01-04-2025	01-04-2025
Date of end of reporting period		30-06-2025	30-06-2025
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	38.65	38.65
2	Income tax relating to investments	0.00	0.00
3	Re-measurement of defined benefit plans	0.09	(0.09)
4	Income tax realting to remeasurement of defined benefit obligation	0.00	0.00
	Total Amount of items that will not be reclassified to profit and loss	38.56	38.56
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 fo debt instruments	0.00	0.00
2	Income tax relating to investment in debt instruments	0.00	0.00
3	Exchange differences in translating the financial statements of foreign operations	1.48	1.48
	Total Amount of items that will be reclassified to profit and loss	1.48	1.48
4	Income tax relating to items that will be reclassified to profit or loss	0.00	0.00
5	Total Other comprehensive income