Regulatory Compliance Disclosure

Rectification Action

The company re-submitted the duly signed financial results for the quarter ended 30th June 2026 on 3rd September 2026, incorporating the name and designation of the Chairman & Managing Director on the financial results page as required.

Standalone Financial Results (Quarter Ended June 2026)

Financial Performance (₹ in lakhs)

  • Income from Operations (Sales): ₹6,596.47
  • Other Income: ₹39.15
  • Total Income: ₹6,635.61
  • Total Expenses: ₹6,380.60
  • Cost of materials consumed: ₹5,438.50
  • Changes in inventories: (₹695.33)
  • Employee benefits expenses: ₹799.01
  • Finance Costs: ₹66.78
  • Depreciation and amortization: ₹89.04
  • Other Expenses: ₹682.61
  • Profit Before Tax: ₹255.01
  • Tax Expense: ₹56.66
  • Current Tax: ₹44.56
  • Deferred Tax: ₹12.10
  • Profit for the Period: ₹198.34
  • Total Comprehensive Income: ₹309.92

Key Metrics

  • Paid-up Equity Share Capital: ₹1,023.50 lakhs (Face value ₹10 each)
  • Basic EPS: ₹1.94
  • Diluted EPS: ₹1.94

Consolidated Financial Results (Quarter Ended June 2026)

Financial Performance (₹ in lakhs)

  • Income from Operations (Sales): ₹6,596.47
  • Other Income: ₹39.15
  • Total Income: ₹6,635.61
  • Total Expenses: ₹6,380.63
  • Profit Before Tax: ₹254.99
  • Tax Expense: ₹56.65
  • Current Tax: ₹44.56
  • Deferred Tax: ₹12.09
  • Profit for the Period: ₹198.32
  • Total Comprehensive Income: ₹330.02

Key Metrics

  • Basic EPS: ₹1.94

Notes to Financial Results

Review and Approval

The results were reviewed by the Audit Committee and taken on record by the Board of Directors at their meeting held on 12th August 2026.

Rights Issue Details

The company allotted 20,47,000 fully paid-up Equity Shares of face value ₹10 each on Rights Basis on 19th February 2026 at an issue price of ₹120 per share (including securities premium of ₹110 per share), aggregating to ₹2,456.40 lakhs. The proceeds were fully utilized by 31st March 2026 towards the objects stated in the Letter of Offer.

Labor Code Impact

Effective 21 November 2025, the Government of India consolidated multiple labor legislations into four Labour Codes. Under Ind AS 19, changes to employee benefit plans arising from legislative amendments require recognition of past service cost immediately. The company recognized an incremental impact of ₹121.63 lakhs primarily due to change in definition of wages, recognized as past service cost in employee benefits expense for Q1 FY27. The company continues to monitor finalization of Central/State Rules and government clarifications.

Basis of Preparation

Financial results are prepared in accordance with Ind AS 34 prescribed under Companies Act, 2013. Accounting policies are consistent with those followed in the annual financial statements for year ended March 31, 2026.

Subsidiary Information

Consolidated results include V & H Fabricators Pvt. Ltd., a wholly-owned subsidiary.

Comparative Figures

Previous year/period figures have been regrouped and reclassified where necessary. Figures for quarter ended 31 March 2026 are balancing figures between audited annual figures and unaudited nine-month figures ended 31 December 2025.

Availability

Financial results are available on the company website (www.dnhindia.com) and BSE website.

Auditor's Review

M/s ABN & Co., Chartered Accountants (FRN 004447C) reviewed both standalone and consolidated financial results and issued unqualified review reports dated 12th August 2026. The auditors noted they were not engaged to review comparative figures for June 2025 quarter.

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