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 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 approved19-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange13-05-2026
Description of presentation currencyINR
Level of roundingCrores
Reporting TypeQuarterly
Reporting QuarterFourth quarter
Nature of report standalone or consolidatedConsolidated
Whether results are audited or unaudited for the quarter endedAudited
Whether results are audited or unaudited for the Year to date for current period ended/year endedAudited
Segment ReportingMulti segment
Description of single segment
Start date of board meeting19-05-2026
Start time of board meeting12:45:00
End date of board meeting19-05-2026
End time of board meeting14:00:00
Whether cash flow statement is applicable on companyYes
Type of cash flow statementCash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualificationNot applicable

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 period01-01-202601-04-2025
Date of end of reporting period31-03-202631-03-2026
Whether results are audited or unauditedAuditedAudited
Nature of report standalone or consolidatedConsolidatedConsolidated
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 operations91.7691.76
Other income5.2656.98
Total income97.0297.02
2Expenses
(a)Cost of materials consumed59.47178.38
(b)Purchases of stock-in-trade13.7913.79
(c)Changes in inventories of finished goods, work-in-progress and stock-in-trade3.3321.49
(d)Employee benefit expense7.067.06
(e)Finance costs27.66100.76
(f)Depreciation, depletion and amortisation expense9.839.83
(g)Other Expenses
1Other Expenses83.36172.26
Total other expenses83.36172.26
Total expenses197.84197.84
3Total profit before exceptional items and tax100.82204.69
4Exceptional items0.000.00
5Total profit before tax100.82222.84
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 operations100.82100.82
12Profit (loss) from discontinued operations before tax44.2544.15
13Tax expense of discontinued operations0.000.00
14Net profit (loss) from discontinued operation after tax44.2544.15
15Share of profit (loss) of associates and joint ventures accounted for using equity method1.881.88
16Total profit (loss) for period143.19266.99
17Other comprehensive income net of taxes421.35421.35
18Total Comprehensive Income for the period564.54705.04
19Total profit or loss, attributable to
Profit or loss, attributable to owners of parent142.99142.99
Total profit or loss, attributable to non-controlling interests0.200.81
20Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent564.65564.65
Total comprehensive income for the period attributable to owners of parent non-controlling interests0.110.06
21Details of equity share capital
Paid-up equity share capital45.8845.88
Face value of equity share capital1010
22Reserves excluding revaluation reserve0.00
23Earnings per share
iEarnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations-21.52-48.39
Diluted earnings (loss) per share from continuing operations-21.52-21.52
iiEarnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations-9.65-9.62
Diluted earnings (loss) per share from discontinued operations-9.65-9.65
iiiEarnings per equity share (for continuing and discontinued operations)
Basic earnings (loss) per share from continuing and discontinued operations-31.17-58.01
Diluted earnings (loss) per share from continuing and discontinued operations-31.17-31.17
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 period01-01-202601-04-2025
Date of end of reporting period31-03-202631-03-2026
Whether results are audited or unauditedAuditedAudited
Nature of report standalone or consolidatedConsolidatedConsolidated
1Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1Refractories36.61113.69
2Tyres54.39149.31
3Tours and Travel service0.705.19
Total Segment Revenue91.7091.70
Less: Inter segment revenue0.010.06
Revenue from operations91.6991.69
2Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1Refractories3.8120.22
2Tyres71.33128.28
3Tours and Travel service0.360.90
Total Profit before tax75.50149.40
i. Finance cost27.6627.66
ii. Other Unallocable Expenditure net off Unallocable income40.0316.83
Profit before tax143.19143.19
3(Segment Asset - Segment Liabilities)
Segment Asset
1Refractories321.09321.09
2Tyres437.02437.02
3Tours and Travel service15.6215.62
Total Segment Assets773.73773.73
Un-allocable Assets2,365.432,365.43
Net Segment Assets3,139.163,139.16
4Segment Liabilities
Segment Liabilities
1Refractories213.34213.34
2Tyres42.7342.73
3Tours and Travel service5.265.26
Total Segment Liabilities261.33261.33
Un-allocable Liabilities1,063.321,063.32
Net Segment Liabilities1,324.651,324.65
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 period01-01-202601-04-2025
Date of end of reporting period31-03-202631-03-2026
Whether results are audited or unauditedAuditedAudited
Nature of report standalone or consolidatedConsolidatedConsolidated
Other comprehensive income [Abstract]
1Amount of items that will not be reclassified to profit and loss
1Fair Value of Equity Instruments434.74466.37
2Income Tax effect on above0.000.00
3Re- measurement of Defined Benefit Plans0.500.78
4Income Tax effect on above0.000.00
Total Amount of items that will not be reclassified to profit and loss435.24465.59
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
1Exchange diffrence in translating the financial statements of foreign operations13.8927.54
Total Amount of items that will be reclassified to profit and loss13.8927.54
4Income tax relating to items that will be reclassified to profit or loss0.000.00
5Total Other comprehensive income

Amount in (Crores)



Statement of Asset and Liabilities
ParticularsYear ended (dd-mm-yyyy)
Date of start of reporting period01-04-2025
Date of end of reporting period31-03-2026
Whether results are audited or unauditedAudited
Nature of report standalone or consolidatedConsolidated
Assets
1Non-current assets
Property, plant and equipment459.44
Capital work-in-progress26.67
Investment property0.21
Goodwill0.00
Other intangible assets38.01
Intangible assets under development0.48
Biological assets other than bearer plants0.00
Investments accounted for using equity method0.00
Non-current financial assets
Non-current investments2,198.82
Trade receivables, non-current0.00
Loans, non-current0.06
Other non-current financial assets
1Other non-current financial assets8.35
Total of other non-current financial assets8.35
Total non-current financial assets2,207.23
Deferred tax assets (net)0.00
Other financial assets
1Other non-current assets20.18
2Other non current tax assets12.52
Total of other non-current assets32.70
Total non-current assets2,764.74
2Current assets
Inventories132.94
Current financial asset
Current investments49.27
Trade receivables, current32.54
Cash and cash equivalents55.52
Bank balance other than cash and cash equivalents22.27
Loans, current0.12
Other current financial assets
1Other current financial assets7.20
Total of Other current financial assets7.20
Total current financial assets166.92
Current tax assets (net)0.00
Other current assets
1Other current assets61.14
Total of other current assets61.14
Total current assets361.00
3Non-current assets classified as held for sale13.42
4Regulatory deferral account debit balances and related deferred tax Assets0.00
Total assets3,139.16
Equity and liabilities
1Equity
Equity attributable to owners of parent
Equity share capital45.88
Other equity1,763.17
Total equity attributable to owners of parent1,809.05
Non controlling interest5.46
Total equity1,814.51
2Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current846.21
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises0.00
Total Trade payable0.00
Other non-current financial liabilities
1Other Financial Liabilities67.60
2Lease liabilities0.78
Total of other non-current financial liabilities68.38
Total non-current financial liabilities914.59
Provisions, non-current14.29
Deferred tax liabilities (net)0.00
Deferred government grants, Non-current0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities928.88
Current liabilities
Current financial liabilities
Borrowings, current106.06
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises12.60
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises36.41
Total Trade payable49.01
Other current financial liabilities
1Other financial liabilities25.14
2Lease liabilities0.37
Total of other current financial liabilities25.51
Total current financial liabilities180.58
Other current liabilities
1Other current liabilities45.52
Total of other current liabilities45.52
Provisions, current169.67
Current tax liabilities (Net)0.00
Deferred government grants, Current0.00
Total current liabilities395.77
3Liabilities directly associated with assets in disposal group classified as held for sale0.00
4Regulatory deferral account credit balances and related deferred tax liability0.00
Total liabilities1,324.65
Total equity and liabilites3,139.16
Disclosure of notes on assets and liabilities

Amount in (Crores)

Cash flow statement indirect
ParticularsYear ended (dd-mm-yyyy)
Date of start of reporting period01-04-2025
Date of end of reporting period31-03-2026
Whether results are audited or unauditedAudited
Nature of report standalone or consolidatedConsolidated
Part IBlue color marked fields are non-mandatory.
1Statement of cash flows
Cash flows from used in operating activities
Profit before tax222.84
2Adjustments for reconcile profit (loss)
Adjustments for finance costs100.76
Adjustments for decrease (increase) in inventories83.92
Adjustments for decrease (increase) in trade receivables, current12.14
Adjustments for decrease (increase) in trade receivables, non-current0.00
Adjustments for decrease (increase) in other current assets28.02
Adjustments for decrease (increase) in other non-current assets0.00
Adjustments for other financial assets, non-current0.00
Adjustments for other financial assets, current1.55
Adjustments for other bank balances0.00
Adjustments for increase (decrease) in trade payables, current18.32
Adjustments for increase (decrease) in trade payables, non-current0.00
Adjustments for increase (decrease) in other current liabilities17.46
Adjustments for increase (decrease) in other non-current liabilities0.00
Adjustments for depreciation and amortisation expense36.40
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss1.23
Adjustments for provisions, current0.02
Adjustments for provisions, non-current0.00
Adjustments for other financial liabilities, current5.45
Adjustments for other financial liabilities, non-current0.00
Adjustments for unrealised foreign exchange losses gains0.00
Adjustments for dividend income9.63
Adjustments for interest income21.87
Adjustments for share-based payments0.00
Adjustments for fair value losses (gains)4.74
Adjustments for undistributed profits of associates0.00
Other adjustments for which cash effects are investing or financing cash flow24.91
Other adjustments to reconcile profit (loss)0.00
Other adjustments for non-cash items24.08
Share of profit and loss from partnership firm or association of persons or limited liability partnerships0.00
Total adjustments for reconcile profit (loss)26.42
Net cash flows from (used in) operations196.42
Dividends received0.00
Interest paid0.00
Interest received0.00
Income taxes paid (refund)1.30
Other inflows (outflows) of cash0.00
Net cash flows from (used in) operating activities197.72
3Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses0.10
Cash flows used in obtaining control of subsidiaries or other businesses0.00
Other cash receipts from sales of equity or debt instruments of other entities550.22
Other cash payments to acquire equity or debt instruments of other entities599.71
Other cash receipts from sales of interests in joint ventures0.00
Other cash payments to acquire interests in joint ventures0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships0.00
Proceeds from sales of property, plant and equipment0.00
Purchase of property, plant and equipment103.95
Proceeds from sales of investment property19.58
Purchase of investment property0.00
Proceeds from sales of intangible assets0.00
Purchase of intangible assets0.00
Proceeds from sales of intangible assets under development0.00
Purchase of intangible assets under development0.00
Proceeds from sales of goodwill0.00
Purchase of goodwill0.00
Proceeds from biological assets other than bearer plants0.00
Purchase of biological assets other than bearer plants0.00
Proceeds from government grants0.00
Proceeds from sales of other long-term assets0.00
Purchase of other long-term assets0.00
Cash advances and loans made to other parties0.00
Cash receipts from repayment of advances and loans made to other parties0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts0.00
Dividends received9.63
Interest received21.62
Income taxes paid (refund)0.00
Other inflows (outflows) of cash19.72
Net cash flows from (used in) investing activities82.79
4Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries0.00
Payments from changes in ownership interests in subsidiaries0.00
Proceeds from issuing shares0.00
Proceeds from issuing other equity instruments0.00
Payments to acquire or redeem entity's shares0.00
Payments of other equity instruments0.00
Proceeds from exercise of stock options0.00
Proceeds from issuing debentures notes bonds etc0.00
Proceeds from borrowings276.06
Repayments of borrowings0.00
Payments of lease liabilities0.56
Dividends paid4.42
Interest paid55.79
Income taxes paid (refund)0.00
Other inflows (outflows) of cash0.00
Net cash flows from (used in) financing activities215.29
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes65.22
5Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents27.54
Net increase (decrease) in cash and cash equivalents37.68
Cash and cash equivalents cash flow statement at beginning of period93.20
Cash and cash equivalents cash flow statement at end of period55.52

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 transactionDetails of the counterpartyType of related party transactionDetails of other related party transactionValue of the related party transaction as approved by the audit committeeRemarks on approval by audit committeeValue of the related party transaction ratified by the audit committeeDate of Audit Committee Meeting where the ratification was approvedValue of transaction during the reporting periodIn case monies are due to either party as a result of the transactionIn case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investmentsDetails of the loans, inter-corporate deposits, advances or investments
NameNameRelationship of the counterparty with the listed entity or its subsidiaryOpening balanceClosing balanceNature of indebtedness (loan/ issuance of debt/ any other etc.)Details of other indebtednessCostTenureNature (loan/ advance/ intercorporate deposit/ investment)Interest Rate (%)TenureSecured/ unsecuredPurpose for which the funds will be utilised by the ultimate recipient of funds (endusage)Notes
No records available