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	19-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	13-05-2026
Description of presentation currency	INR
Level of rounding	Crores
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date of board meeting	19-05-2026
Start time of board meeting	12:45:00
End date of board meeting	19-05-2026
End time of board meeting	14:00:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of bank's staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
(III) Whether the company is a 'high value debt listed entity' according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	14-05-2025
Indicate Company website link for updated RPT policy of the Company	https://www.dalmiaocl.com/documents/Final-RPT-Policy-as-approved-as_14.05.2025.pdf
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?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No	Textual Information(1)

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		01-01-2026	01-04-2025
Date of end of reporting period		30-06-2025	30-06-2025
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
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	81.77	225.18
	Other income	2.51	2.51
	Total income	84.28	258.74
2	Expenses
(a)	Cost of materials consumed	51.81	51.81
(b)	Purchases of stock-in-trade	13.84	32.75
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	2.28	2.28
(d)	Employee benefit expense	5.52	23.40
(e)	Finance costs	27.66	27.66
(f)	Depreciation, depletion and amortisation expense	8.69	32.13
(g)	Other Expenses
1	Other Expenses	80.81	80.81
	Total other expenses	80.81	80.81
	Total expenses	186.05	478.71
3	Total profit before exceptional items and tax	101.77	101.77
4	Exceptional items	0.00	0.00
5	Total profit before tax	101.77	219.97
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	101.77	101.77
12	Profit (loss) from discontinued operations before tax	44.25	44.15
13	Tax expense of discontinued operations	0.00	0.00
14	Net profit (loss) from discontinued operation after tax	44.25	44.15
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0.00	0.00
16	Total profit (loss) for period	146.02	264.12
17	Other comprehensive income net of taxes	435.24	435.24
18	Total Comprehensive Income for the period	581.26	729.71
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total 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
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		0.00
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-22.18	-47.94
	Diluted earnings (loss) per share from continuing operations	-22.18	-22.18
ii	Earnings 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
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	-31.83	-57.56
	Diluted earnings (loss) per share from continuing and discontinued operations	-31.83	-31.83
24	Debt equity ratio	0.00%	0.00%
25	Debt service coverage ratio	0.00%	0.00%
26	Interest service coverage ratio	0.00%	0.00%
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		01-01-2026	01-04-2025
Date of end of reporting period		30-06-2025	30-06-2025
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Refractories	26.62	71.52
2	Tyres	54.39	149.31
3	Tours and Travel service	0.70	5.19
	Total Segment Revenue	81.71	226.02
	Less: Inter segment revenue	0.01	0.01
	Revenue from operations	81.70	225.96
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Refractories	45.82	56.20
2	Tyres	71.33	128.28
3	Tours and Travel service	0.36	0.90
	Total Profit before tax	117.51	117.51
	i. Finance cost	27.66	100.45
	ii. Other Unallocable Expenditure net off Unallocable income	0.85	0.85
	Profit before tax	146.02	264.12
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Refractories	271.02	271.02
2	Tyres	437.02	437.02
3	Tours and Travel service	15.62	15.62
	Total Segment Assets	723.66	723.66
	Un-allocable Assets	2,237.31	2,237.31
	Net Segment Assets	2,960.97	2,960.97
4	Segment Liabilities
	Segment Liabilities
1	Refractories	199.59	199.59
2	Tyres	42.73	42.73
3	Tours and Travel service	5.26	5.26
	Total Segment Liabilities	247.58	247.58
	Un-allocable Liabilities	1,065.62	1,065.62
	Net Segment Liabilities	1,313.20	1,313.20
	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		01-01-2026	01-04-2025
Date of end of reporting period		30-06-2025	30-06-2025
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Fair Value of Equity Instruments	434.74	466.37
2	Income Tax effect on above	0.00	0.00
3	Re- measurement of Defined Benefit Plans	0.50	0.78
4	Income Tax effect on above	0.00	0.00
	Total Amount of items that will not be reclassified to profit and loss	435.24	465.59
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
No records available
	Total Amount of items that will be reclassified to profit and loss
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)

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		30-06-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	432.04
	Capital work-in-progress	26.67
	Investment property	0.21
	Goodwill	0.00
	Other intangible assets	38.01
	Intangible assets under development	0.48
	Biological assets other than bearer plants	0.00
	Investments accounted for using equity method	0.00
	Non-current financial assets
	Non-current investments	2,124.62
	Trade receivables, non-current	0.00
	Loans, non-current	0.06
	Other non-current financial assets
1	Other non-current financial assets	8.35
	Total of other non-current financial assets	8.35
	Total non-current financial assets	2,133.03
	Deferred tax assets (net)	0.00
	Other financial assets
1	Other non-current assets	20.18
2	Non current tax assets (net)	12.52
	Total of other non-current assets	32.70
	Total non-current assets	2,663.14
2	Current assets
	Inventories	124.05
	Current financial asset
	Current investments	49.27
	Trade receivables, current	27.64
	Cash and cash equivalents	14.61
	Bank balance other than cash and cash equivalents	9.77
	Loans, current	0.12
	Other current financial assets
1	Other current financial assets	1.28
	Total of Other current financial assets	1.28
	Total current financial assets	102.69
	Current tax assets (net)	0.00
	Other current assets
1	Other current assets	57.67
	Total of other current assets	57.67
	Total current assets	284.41
3	Non-current assets classified as held for sale	13.42
4	Regulatory deferral account debit balances and related deferred tax Assets	0.00
	Total assets	2,960.97
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	45.88
	Other equity	1,601.89
	Total equity attributable to owners of parent	1,647.77
	Non controlling interest
	Total equity	1,647.77
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	846.21
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0.00
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0.00
	Total Trade payable	0.00
	Other non-current financial liabilities
1	lease liabilities	0.78
2	other financial liabilities	67.60
	Total of other non-current financial liabilities	68.38
	Total non-current financial liabilities	914.59
	Provisions, non-current	14.29
	Deferred tax liabilities (net)	0.00
	Deferred government grants, Non-current	0.00
	Other non-current liabilities
1	Other non-current liabilities	0.00
	Total of other non-current liabilities	0.00
	Total non-current liabilities	928.88
	Current liabilities
	Current financial liabilities
	Borrowings, current	106.06
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	12.60
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	27.70
	Total Trade payable	40.30
	Other current financial liabilities
1	Other current financial liabilities	24.79
2	Lease Liability	0.37
	Total of other current financial liabilities	25.16
	Total current financial liabilities	171.52
	Other current liabilities
1	Other current liabilities	44.35
	Total of other current liabilities	44.35
	Provisions, current	168.45
	Current tax liabilities (Net)	0.00
	Deferred government grants, Current	0.00
	Total current liabilities	384.32
3	Liabilities directly associated with assets in disposal group classified as held for sale	0.00
4	Regulatory deferral account credit balances and related deferred tax liability	0.00
	Total liabilities	1,313.20
	Total equity and liabilites	2,960.97
	Disclosure of notes on assets and liabilities

Amount in (Crores)

Cash flow statement indirect
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		30-06-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
Part I	Blue color marked fields are non-mandatory.
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	219.97
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	100.45
	Adjustments for decrease (increase) in inventories	80.06
	Adjustments for decrease (increase) in trade receivables, current	14.19
	Adjustments for decrease (increase) in trade receivables, non-current	0.00
	Adjustments for decrease (increase) in other current assets	27.99
	Adjustments for decrease (increase) in other non-current assets	0.00
	Adjustments for other financial assets, non-current	0.00
	Adjustments for other financial assets, current	1.31
	Adjustments for other bank balances	0.00
	Adjustments for increase (decrease) in trade payables, current	16.37
	Adjustments for increase (decrease) in trade payables, non-current	0.00
	Adjustments for increase (decrease) in other current liabilities	17.60
	Adjustments for increase (decrease) in other non-current liabilities	0.00
	Adjustments for depreciation and amortisation expense	32.13
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	1.05
	Adjustments for provisions, current	0.00
	Adjustments for provisions, non-current	5.47
	Adjustments for other financial liabilities, current	0.00
	Adjustments for other financial liabilities, non-current	0.00
	Adjustments for unrealised foreign exchange losses gains	0.00
	Adjustments for dividend income	9.63
	Adjustments for interest income	3.81
	Adjustments for share-based payments	15.30
	Adjustments for fair value losses (gains)	0.00
	Adjustments for undistributed profits of associates	0.00
	Other adjustments for which cash effects are investing or financing cash flow	0.00
	Other adjustments to reconcile profit (loss)	37.02
	Other adjustments for non-cash items	43.81
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0.00
	Total adjustments for reconcile profit (loss)	28.09
	Net cash flows from (used in) operations	191.88
	Dividends received	0.00
	Interest paid	0.00
	Interest received	0.00
	Income taxes paid (refund)	1.30
	Other inflows (outflows) of cash	0.00
	Net cash flows from (used in) operating activities	193.18
3	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0.00
	Cash flows used in obtaining control of subsidiaries or other businesses	0.05
	Other cash receipts from sales of equity or debt instruments of other entities	429.75
	Other cash payments to acquire equity or debt instruments of other entities	366.85
	Other cash receipts from sales of interests in joint ventures	0.00
	Other cash payments to acquire interests in joint ventures	0.00
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0.00
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0.00
	Proceeds from sales of property, plant and equipment	19.58
	Purchase of property, plant and equipment	99.96
	Proceeds from sales of investment property	0.00
	Purchase of investment property	0.00
	Proceeds from sales of intangible assets	0.00
	Purchase of intangible assets	0.00
	Proceeds from sales of intangible assets under development	0.00
	Purchase of intangible assets under development	0.00
	Proceeds from sales of goodwill	0.00
	Purchase of goodwill	0.00
	Proceeds from biological assets other than bearer plants	0.00
	Purchase of biological assets other than bearer plants	0.00
	Proceeds from government grants	0.00
	Proceeds from sales of other long-term assets	120.57
	Purchase of other long-term assets	159.97
	Cash advances and loans made to other parties	0.00
	Cash receipts from repayment of advances and loans made to other parties	0.00
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0.00
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0.00
	Dividends received	9.63
	Interest received	3.57
	Income taxes paid (refund)	0.00
	Other inflows (outflows) of cash	32.32
	Net cash flows from (used in) investing activities	11.41
4	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0.00
	Payments from changes in ownership interests in subsidiaries	0.00
	Proceeds from issuing shares	0.00
	Proceeds from issuing other equity instruments	0.00
	Payments to acquire or redeem entity's shares	0.00
	Payments of other equity instruments	0.00
	Proceeds from exercise of stock options	0.00
	Proceeds from issuing debentures notes bonds etc	0.00
	Proceeds from borrowings	276.06
	Repayments of borrowings	55.34
	Payments of lease liabilities	0.56
	Dividends paid	4.42
	Interest paid	0.00
	Income taxes paid (refund)	0.00
	Other inflows (outflows) of cash	0.00
	Net cash flows from (used in) financing activities	215.74
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	11.15
5	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0.00
	Net increase (decrease) in cash and cash equivalents	11.15
	Cash and cash equivalents cash flow statement at beginning of period	3.46
	Cash and cash equivalents cash flow statement at end of period

Amount in (Crores)

Details of Impact of Audit Qualification
Whether results are audited or unaudited			Audited
Declaration of unmodified opinion or statement on impact of audit qualification			Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33(3)(d) of SEBI(LODR) Regulation, 2015:The company declares that its Statutory Auditor / s have issued an Audit Report with unmodified opinion for the period on Standalone results			Yes
Sr.No	Audit firm's name	Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI	Certificate valid upto
1	M/s V. Sankar Aiyar & Co.	Yes	30-04-2028

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
1	Dalmia Bharat Refractories Limited	Dalmia Bharat Sugar and Industries Limited	Promoter group entity	Purchase of goods or services		2.50	NA			0.00	0.00
2	Dalmia Bharat Refractories Limited	Dalmia Bharat Sugar and Industries Limited	Promoter group entity	Any other transaction	Provision of services-Business Support Services to GT	0.50	NA			0.00	0.00
3	Dalmia Bharat Refractories Limited	Dalmia Bharat Sugar and Industries Limited	Promoter group entity	Any other transaction	Salary & Travelling Exp.	12.00	NA			0.00	0.00
4	Dalmia Bharat Refractories Limited	Dalmia Bharat Sugar and Industries Limited	Promoter group entity	Sale of goods or services		15.00	NA			0.00	0.00
5	Dalmia Bharat Refractories Limited	Dalmia Bharat Sugar and Industries Limited	Promoter group entity	Purchase of goods or services		5.00	NA			0.00	0.00
6	Dalmia Bharat Refractories Limited	Dalmia Bharat Sugar and Industries Limited	Promoter group entity	Sale of goods or services		2.50	NA			0.56	0.21
7	Dalmia Bharat Refractories Limited	Dalmia Bharat Sugar and Industries Limited	Promoter group entity	Any other transaction	Unforseen Transaction	1.00	NA			0.00	0.00
8	Dalmia Bharat Refractories Limited	Dalmia Bharat Sugar and Industries Limited	Promoter group entity	Any other transaction	Other Payable due to merger		NA			0.00	3.74
9	Dalmia Bharat Refractories Limited	Dalmia Bharat Limited	Promoter group entity	Purchase of goods or services		1.00	NA			0.00	0.00
10	Dalmia Bharat Refractories Limited	Dalmia Bharat Limited	Promoter group entity	Any other transaction	Reimbursement of expenses payable	0.20	NA			0.00	0.00
11	Dalmia Bharat Refractories Limited	Dalmia Bharat Limited	Promoter group entity	Purchase of goods or services		0.10	NA			0.00	0.00
12	Dalmia Bharat Refractories Limited	Dalmia Bharat Limited	Promoter group entity	Any other transaction	Reimbursement of expenses receivable	0.20	NA			0.00	0.00
13	Dalmia Bharat Refractories Limited	Dalmia Bharat Limited	Promoter group entity	Sale of goods or services		4.00	NA			1.13	0.13
14	Dalmia Bharat Refractories Limited	Dalmia Bharat Limited	Promoter group entity	Any other transaction	Unforseen Transaction	1.00	NA			0.00	0.01
15	Dalmia Bharat Refractories Limited	Dalmia Cement Bharat Limited	Promoter group entity	Purchase of goods or services		0.50	NA			0.20	0.00
16	Dalmia Bharat Refractories Limited	Dalmia Cement Bharat Limited	Promoter group entity	Sale of goods or services		60.00	NA			14.72	2.11
17	Dalmia Bharat Refractories Limited	Dalmia Cement Bharat Limited	Promoter group entity	Purchase of goods or services		1.00	NA			0.06	0.01
18	Dalmia Bharat Refractories Limited	Dalmia Cement Bharat Limited	Promoter group entity	Any other transaction	Reimbursement of expenses payable	0.50	NA			0.00	0.00
19	Dalmia Bharat Refractories Limited	Dalmia Cement Bharat Limited	Promoter group entity	Any other transaction	Reimbursement of expenses receivable	0.50	NA			0.00	0.00
20	Dalmia Bharat Refractories Limited	Dalmia Cement Bharat Limited	Promoter group entity	Sale of goods or services		12.00	NA			5.78	1.36
21	Dalmia Bharat Refractories Limited	Dalmia Cement Bharat Limited	Promoter group entity	Purchase of fixed assets			NA			1.12	0.00
22	Dalmia Bharat Refractories Limited	Dalmia Cement Bharat Limited	Promoter group entity	Any other transaction	Unforseen Transaction	1.00	NA			0.00	0.06
23	Dalmia Bharat Refractories Limited	OCL Global Limited, Mauritius	Wholly owned subsidiary	Any other transaction	Unforseen Transaction	1.00	NA			0.00	0.00
24	Dalmia Bharat Refractories Limited	OCL Global Limited, Mauritius	Wholly owned subsidiary	Sale of goods or services		3.50	NA			1.25	0.60
25	Dalmia Bharat Refractories Limited	OCL China Limited	Step down subsidiary	Purchase of goods or services		25.00	NA			1.03	2.70
26	Dalmia Bharat Refractories Limited	OCL China Limited	Step down subsidiary	Any other transaction	Unforseen Transaction	1.00	NA			0.00	0.00
27	Dalmia Bharat Refractories Limited	RHI Magnesita India Limited	Holding more than 10% of equity shares	Any other transaction	Unforseen Transaction	1.00	NA			0.00	0.00
28	Dalmia Bharat Refractories Limited	RHI Magnesita India Refractories Limited (formerly known as Dalmia OCL Limited)	Wholly owned subsidiary of a related party	Sale of goods or services		15.00	NA			0.82	0.00
29	Dalmia Bharat Refractories Limited	RHI Magnesita India Refractories Limited (formerly known as Dalmia OCL Limited)	Wholly owned subsidiary of a related party	Purchase of goods or services		5.00	NA			0.00	0.00
30	Dalmia Bharat Refractories Limited	RHI Magnesita India Refractories Limited (formerly known as Dalmia OCL Limited)	Wholly owned subsidiary of a related party	Any other transaction	Shared Services	0.20	NA			0.00	0.00
31	Dalmia Bharat Refractories Limited	RHI Magnesita India Refractories Limited (formerly known as Dalmia OCL Limited)	Wholly owned subsidiary of a related party	Any other transaction	Collection receipts on behalf of RHI and subsequent transfer thereof.	10.00	NA			0.43	0.00
32	Dalmia Bharat Refractories Limited	RHI Magnesita India Refractories Limited (formerly known as Dalmia OCL Limited)	Wholly owned subsidiary of a related party	Any other transaction	Back to back agreement	2.00	NA			0.51	2.15
33	Dalmia Bharat Refractories Limited	RHI Magnesita India Refractories Limited (formerly known as Dalmia OCL Limited)	Wholly owned subsidiary of a related party	Any other transaction	Unforseen Transaction	1.00	NA			0.40	0.00
34	Dalmia Bharat Refractories Limited	RHI Magnesita India Refractories Limited (formerly known as Dalmia OCL Limited)	Wholly owned subsidiary of a related party	Any other transaction	Retention of Mining Rights		NA			21.69	0.00
35	Dalmia Bharat Refractories Limited	RHI Magnesita India Refractories Limited (formerly known as Dalmia OCL Limited)	Wholly owned subsidiary of a related party	Any other transaction	Compensation paid - Leasehold land		NA			11.54	0.00
36	Dalmia Bharat Refractories Limited	RHI Magnesita India Refractories Limited (formerly known as Dalmia OCL Limited)	Wholly owned subsidiary of a related party	Any other transaction	Advance received for sale of land		NA			14.28	0.00
37	Dalmia Bharat Refractories Limited	Dalmia Institute of Scientific and Industrial Research	Promoter controlled entity	Purchase of goods or services		0.20	NA			0.00	0.00
38	Dalmia Bharat Refractories Limited	Dalmia Institute of Scientific and Industrial Research	Promoter controlled entity	Any other transaction	Unforseen Transaction	1.00	NA			0.00	0.00
39	Dalmia Bharat Refractories Limited	Alirox Abrasives Limited	Promoter controlled entity	Sale of goods or services		0.50	NA			0.20	0.22
40	Dalmia Bharat Refractories Limited	Alirox Abrasives Limited	Promoter controlled entity	Any other transaction	Unforseen Transaction	1.00	NA			0.00	0.00
41	Dalmia Bharat Refractories Limited	Birla Tyre Limited	Subsidiary	Any other transaction	Reimbursement of expenses payable	1.00	NA			0.00	0.00
42	Dalmia Bharat Refractories Limited	Birla Tyre Limited	Subsidiary	Any other transaction	Unforseen Transaction	1.00	NA			0.00	0.00
43	Dalmia Bharat Refractories Limited	Himadri Birla Tyres Manufacturer Private Limited	Associate	Any other transaction	Reimbursement of expenses payable	1.00	NA			0.00	0.00
44	Dalmia Bharat Refractories Limited	Himadri Birla Tyres Manufacturer Private Limited	Associate	Any other transaction	Unforseen Transaction	1.00	NA			0.00	0.00
45	Dalmia Bharat Refractories Limited	Dalmia Cement (North East) Limited	Promoter group entity	Sale of goods or services		1.20	NA			0.15	0.00
46	Dalmia Bharat Refractories Limited	Dalmia Cement (North East) Limited	Promoter group entity	Sale of goods or services		2.00	NA			0.69	0.18
47	Dalmia Bharat Refractories Limited	Dalmia Cement (North East) Limited	Promoter group entity	Any other transaction	Unforseen Transaction	1.00	NA			0.00	0.00
48	Dalmia Bharat Refractories Limited	Dalmia Bharat Green Vision Limited	Promoter group entity	Sale of goods or services		0.20	NA			0.04	0.00
49	Dalmia Bharat Refractories Limited	Dalmia Bharat Green Vision Limited	Promoter group entity	Sale of goods or services		2.00	NA			0.25	0.04
50	Dalmia Bharat Refractories Limited	Dalmia Bharat Green Vision Limited	Promoter group entity	Any other transaction	Unforseen Transaction	1.00	NA			0.00	0.00
51	Dalmia Bharat Refractories Limited	Alsthom Industries Limited	Promoter group entity	Sale of goods or services		0.20	NA			0.00	0.00
52	Dalmia Bharat Refractories Limited	Alsthom Industries Limited	Promoter group entity	Sale of goods or services		0.10	NA			0.02	0.00
53	Dalmia Bharat Refractories Limited	Alsthom Industries Limited	Promoter group entity	Any other transaction	Unforseen Transaction	1.00	NA			0.00	0.00
54	Dalmia Bharat Refractories Limited	Dalmia Bharat Foundation	Promoter group entity	Sale of goods or services		0.20	NA			0.08	0.02
55	Dalmia Bharat Refractories Limited	Dalmia Bharat Foundation	Promoter group entity	Any other transaction	Unforseen Transaction	1.00	NA			0.00	0.00
56	Dalmia Bharat Refractories Limited	Antrodaya Commercial & Holdings Pvt. Ltd.	Promoter group entity	Sale of goods or services		0.10	NA			0.00	0.00
57	Dalmia Bharat Refractories Limited	Antrodaya Commercial & Holdings Pvt. Ltd.	Promoter group entity	Any other transaction	Unforseen Transaction	1.00	NA			0.00	0.00
58	Dalmia Bharat Refractories Limited	Cosmos Cement Limited	Promoter group entity	Sale of goods or services		0.10	NA			0.00	0.00
59	Dalmia Bharat Refractories Limited	Cosmos Cement Limited	Promoter group entity	Any other transaction	Unforseen Transaction	1.00	NA			0.00	0.00
60	Dalmia Bharat Refractories Limited	Hippostores Technologies Pvt Ltd.	Promoter group entity	Sale of goods or services		0.10	NA			0.01	0.00
61	Dalmia Bharat Refractories Limited	Hippostores Technologies Pvt Ltd.	Promoter group entity	Any other transaction	Unforseen Transaction	1.00	NA			0.00	0.00
62	Dalmia Bharat Refractories Limited	HPPL Industries Private Limited (wholly owned subsidiary)	wholly owned subsidiary	Investment		0.00	NA			0.05	0.00
63	Dalmia Bharat Refractories Limited	Rama Investment Limited	Promoter group entity	Sale of goods or services		0.10	NA			0.00	0.00
64	Dalmia Bharat Refractories Limited	Rama Investment Limited	Promoter group entity	Any other transaction	Unforseen Transaction	1.00	NA			0.00	0.00
65	Dalmia Bharat Refractories Limited	Samagama Holdings and Commercial Pvt Ltd.	Promoter group entity	Sale of goods or services		0.10	NA			0.00	0.00
66	Dalmia Bharat Refractories Limited	Samagama Holdings and Commercial Pvt Ltd.	Promoter group entity	Any other transaction	Unforseen Transaction	1.00	NA			0.00	0.00
67	Dalmia Bharat Refractories Limited	Dalmia Vidya Mandir	Promoter group entity	Sale of goods or services		0.10	NA			0.04	0.00
68	Dalmia Bharat Refractories Limited	Dalmia Vidya Mandir	Promoter group entity	Any other transaction	Unforseen Transaction	1.00	NA			0.00	0.00
69	OCL China Limited	OCL Global Limited	Holding Company	Sale of goods or services		100.00	NA			18.87	16.99
Total value of transaction during the reporting period										95.92