| General Information | ||
| Scrip code* | 000000 | |
| NSE Symbol* | DPSCLTD | |
| MSEI Symbol* | DPSCLTD | |
| ISIN* | INE360C01024 | |
| 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 | 30-10-2025 | |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 23-10-2025 | |
| Description of presentation currency | INR | |
| Level of rounding | Lakhs | |
| Reporting Type | Quarterly | |
| Reporting Quarter | Second 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 | Single segment | |
| Description of single segment | Power Generation and Distribution | |
| Start date of board meeting | 30-10-2025 | |
| Start time of board meeting | 17:45:00 | |
| End date of board meeting | 30-10-2025 | |
| End time of board meeting | 19:50:00 | |
| Whether cash flow statement is applicable on company | true | |
| Type of cash flow statement | Cash Flow Indirect | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable | |
Amount in (Lakhs)
| 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 | 01-07-2025 | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | ||
| 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 | 19,793.80 | 36,161.06 | ||
| Other income | 330.58 | 730.99 | ||
| Total income | 20,124.38 | 36,892.05 | ||
| 2 | Expenses | |||
| (a) | Cost of materials consumed | 235.04 | 733.60 | |
| (b) | Purchases of stock-in-trade | 15,584.52 | 27,787.92 | |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 | |
| (d) | Employee benefit expense | 1,492.30 | 2,903.86 | |
| (e) | Finance costs | 435.83 | 877.00 | |
| (f) | Depreciation, depletion and amortisation expense | 897.32 | 1,793.25 | |
| (g) | Other Expenses | |||
| 1 | Lease Rent | 270.55 | 536.88 | |
| 2 | Cost of Materials and installation services | 713.17 | 1,200.05 | |
| 3 | Other expenses | 820.47 | 1,744.19 | |
| Total other expenses | 1,804.19 | 3,481.12 | ||
| Total expenses | 20,449.20 | 37,576.75 | ||
| 3 | Total profit before exceptional items and tax | 324.82 | 684.70 | |
| 4 | Exceptional items | 0.00 | 0.00 | |
| 5 | Total profit before tax | 324.82 | 684.70 | |
| 6 | Tax expense | |||
| 7 | Current tax | 163.13 | 310.66 | |
| 8 | Deferred tax | 1.51 | 7.86 | |
| 9 | Total tax expenses | 161.62 | 302.80 | |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 864.19 | 1,669.80 | |
| 11 | Net Profit Loss for the period from continuing operations | 377.75 | 682.30 | |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 | |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 | |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 | |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.32 | 0.65 | |
| 16 | Total profit (loss) for period | 378.07 | 682.95 | |
| 17 | Other comprehensive income net of taxes | 9.58 | 19.05 | |
| 18 | Total Comprehensive Income for the period | 368.49 | 663.90 | |
| 19 | Total profit or loss, attributable to | |||
| Profit or loss, attributable to owners of parent | 378.07 | 682.95 | ||
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | ||
| 20 | Total Comprehensive income for the period attributable to | |||
| Comprehensive income for the period attributable to owners of parent | 368.49 | 663.90 | ||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | ||
| 21 | Details of equity share capital | |||
| Paid-up equity share capital | 9,737.90 | 9,737.90 | ||
| Face value of equity share capital | 1 | 1 | ||
| 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 | 0.02 | 0.04 | ||
| Diluted earnings (loss) per share from continuing operations | 0.02 | 0.04 | ||
| ii | Earnings per equity share for discontinued operations | |||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | ||
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | ||
| iii | Earnings per equity share (for continuing and discontinued operations) | |||
| Basic earnings (loss) per share from continuing and discontinued operations | 0.02 | 0.04 | ||
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.02 | 0.04 | ||
| 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 (Lakhs)
| 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 | 01-07-2025 | 01-04-2025 | |
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |
| 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 | items that will not be reclassified to Profit or Loss | 12.77 | 25.55 |
| Total Amount of items that will not be reclassified to profit and loss | 12.77 | 25.55 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 3.21 | 6.43 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 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 | 0.02 | 0.07 |
| 5 | Total Other comprehensive income | ||
Amount in (Lakhs)
| Statement of Asset and Liabilities | |||
| Particulars | Half Year ended (dd-mm-yyyy) | ||
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Non-current assets | ||
| Property, plant and equipment | 95,065.98 | ||
| Capital work-in-progress | 1,633.26 | ||
| Investment property | 0.00 | ||
| Goodwill | 0.00 | ||
| Other intangible assets | 89.61 | ||
| Intangible assets under development | 0.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Investments accounted for using equity method | 0.00 | ||
| Non-current financial assets | |||
| Non-current investments | 69.70 | ||
| Trade receivables, non-current | 0.00 | ||
| Loans, non-current | 0.77 | ||
| Other non-current financial assets | 576.39 | ||
| Total non-current financial assets | 646.86 | ||
| Deferred tax assets (net) | 0.00 | ||
| Other non-current assets | 316.60 | ||
| Total non-current assets | 97,752.31 | ||
| 2 | Current assets | ||
| Inventories | 1,080.52 | ||
| Current financial asset | |||
| Current investments | 0.00 | ||
| Trade receivables, current | 14,566.06 | ||
| Cash and cash equivalents | 769.01 | ||
| Bank balance other than cash and cash equivalents | 2,344.78 | ||
| Loans, current | 3,541.14 | ||
| Other current financial assets | 22,980.70 | ||
| Total current financial assets | 44,201.69 | ||
| Current tax assets (net) | 0.00 | ||
| Other current assets | 2,081.05 | ||
| Total current assets | 47,363.26 | ||
| 3 | Non-current assets classified as held for sale | 0.00 | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 36,757.35 | |
| Total assets | 1,81,872.92 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 15,779.33 | ||
| Other equity | 72,639.39 | ||
| Total equity attributable to owners of parent | 88,418.72 | ||
| Non controlling interest | 0.00 | ||
| Total equity | 88,418.72 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 7,063.11 | ||
| 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 | 559.60 | ||
| Total Trade payable | 559.60 | ||
| Other non-current financial liabilities | 4,448.60 | ||
| Total non-current financial liabilities | 12,071.31 | ||
| Provisions, non-current | 513.69 | ||
| Deferred tax liabilities (net) | 11,692.32 | ||
| Deferred government grants, Non-current | 0.00 | ||
| Other non-current liabilities | 6,944.11 | ||
| Total non-current liabilities | 31,221.43 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 2,377.23 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 975.85 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 18,590.05 | ||
| Total Trade payable | 19,565.90 | ||
| Other current financial liabilities | 3,518.34 | ||
| Total current financial liabilities | 25,461.47 | ||
| Other current liabilities | 19,915.88 | ||
| Provisions, current | 2,050.42 | ||
| Current tax liabilities (Net) | 6,267.34 | ||
| Deferred government grants, Current | 0.00 | ||
| Total current liabilities | 53,695.11 | ||
| 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 | 8,537.66 | |
| Total liabilities | 93,454.20 | ||
| Total equity and liabilites | 1,81,872.92 | ||
| Disclosure of notes on assets and liabilities | |||
Amount in (Lakhs)
| Cash flow statement indirect | |||
| Particulars | Half Year ended (dd-mm-yyyy) | ||
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Part I | Blue color marked fields are non-mandatory. | ||
| 1 | Statement of cash flows | ||
| Cash flows from used in operating activities | |||
| Profit before tax | 684.70 | ||
| 2 | Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 877.00 | ||
| Adjustments for decrease (increase) in inventories | 303.25 | ||
| Adjustments for decrease (increase) in trade receivables, current | 932.06 | ||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | ||
| Adjustments for decrease (increase) in other current assets | 169.37 | ||
| 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 | 1,088.07 | ||
| Adjustments for other bank balances | 0.00 | ||
| Adjustments for increase (decrease) in trade payables, current | 359.19 | ||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | ||
| Adjustments for increase (decrease) in other current liabilities | 3,383.87 | ||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | ||
| Adjustments for depreciation and amortisation expense | 1,793.25 | ||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | ||
| Adjustments for provisions, current | 0.00 | ||
| Adjustments for provisions, non-current | 0.00 | ||
| Adjustments for other financial liabilities, current | 222.87 | ||
| Adjustments for other financial liabilities, non-current | 0.00 | ||
| Adjustments for unrealised foreign exchange losses gains | 0.00 | ||
| Adjustments for dividend income | 2.63 | ||
| Adjustments for interest income | 671.08 | ||
| Adjustments for share-based payments | 0.00 | ||
| Adjustments for fair value losses (gains) | 0.17 | ||
| 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) | 24.77 | ||
| Other adjustments for non-cash items | 1,669.80 | ||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | ||
| Total adjustments for reconcile profit (loss) | 5,525.40 | ||
| Net cash flows from (used in) operations | 4,840.70 | ||
| Dividends received | 0.00 | ||
| Interest paid | 0.00 | ||
| Interest received | 0.00 | ||
| Income taxes paid (refund) | 44.43 | ||
| Other inflows (outflows) of cash | 0.00 | ||
| Net cash flows from (used in) operating activities | 4,796.27 | ||
| 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 | 0.00 | ||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | ||
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | ||
| 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 | 0.00 | ||
| Purchase of property, plant and equipment | 1,593.56 | ||
| 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 | 0.00 | ||
| Purchase of other long-term assets | 0.00 | ||
| 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 | 0.00 | ||
| Interest received | 1,066.72 | ||
| Income taxes paid (refund) | 0.00 | ||
| Other inflows (outflows) of cash | 0.00 | ||
| Net cash flows from (used in) investing activities | 2,660.28 | ||
| 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 | 0.00 | ||
| Repayments of borrowings | 3,438.79 | ||
| Payments of lease liabilities | 0.00 | ||
| Dividends paid | 228.82 | ||
| Interest paid | 330.32 | ||
| Income taxes paid (refund) | 0.00 | ||
| Other inflows (outflows) of cash | 246.58 | ||
| Net cash flows from (used in) financing activities | 3,751.35 | ||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 11,207.90 | ||
| 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 | 11,207.90 | ||
| Cash and cash equivalents cash flow statement at beginning of period | 421.06 | ||
| Cash and cash equivalents cash flow statement at end of period | 11,628.96 | ||