Dachepalli Publishers Limited

Financial Performance Highlights (H1 FY27)

Income Statement (₹ lakhs):

  • Revenue from operations: ₹7,001.01 lakhs (Unaudited)
  • Other income: ₹5.47 lakhs (Unaudited)
  • Total income: ₹7,006.47 lakhs (Unaudited)
  • Total expenses: ₹5,708.78 lakhs (Unaudited)
  • Profit before tax: ₹1,297.70 lakhs (Unaudited)
  • Tax expense: ₹326.61 lakhs (Current tax: ₹336.96 lakhs, Deferred tax credit: ₹(10.35) lakhs)
  • Profit for the period: ₹971.09 lakhs (Unaudited)
  • Earnings per share (EPS): ₹6.48 (Basic and diluted, not annualized)

Comparative Figures:

  • H1 FY26 (Unaudited): Revenue ₹4,036.00 lakhs, Net profit ₹755.48 lakhs, EPS ₹6.86
  • Full Year FY26 (Audited): Revenue ₹9,136.28 lakhs, Net profit ₹1,520.01 lakhs, EPS ₹12.62

Balance Sheet Position (as at September 30, 2026)

Equity and Liabilities (₹ lakhs):

  • Share capital: ₹1,497.60 lakhs (1,49,76,000 equity shares of ₹10 each)
  • Reserves and surplus: ₹7,470.66 lakhs (Unaudited)
  • Total shareholders' funds: ₹8,968.26 lakhs (Unaudited)
  • Non-current liabilities: ₹4,723.96 lakhs (Long-term borrowings: ₹451.81 lakhs)
  • Current liabilities: ₹4,558.73 lakhs (Short-term borrowings: ₹191.47 lakhs)
  • Total liabilities: ₹18,250.95 lakhs (Unaudited)

Assets (₹ lakhs):

  • Non-current assets: ₹1,771.02 lakhs (Property, plant and equipment: ₹1,003.84 lakhs)
  • Current assets: ₹16,479.93 lakhs (Inventories: ₹5,385.00 lakhs, Trade receivables: ₹8,755.10 lakhs)
  • Total assets: ₹18,250.95 lakhs (Unaudited)

Cash Flow Statement (H1 FY27)

  • Cash flows from operating activities: ₹(328.41) lakhs (Unaudited)
  • Cash flows from investing activities: ₹(774.72) lakhs (Unaudited)
  • Cash flows from financing activities: ₹1,120.52 lakhs (Unaudited)
  • Net increase in cash: ₹21.36 lakhs (Unaudited)
  • Cash and cash equivalents at end of period: ₹87.99 lakhs (Unaudited)

Capital Structure Details

Share Capital Reconciliation:

  • Opening balance (April 1, 2026): 1,49,76,000 shares (₹1,497.60 lakhs)
  • No shares allotted during H1 FY27
  • Closing balance (September 30, 2026): 1,49,76,000 shares (₹1,497.60 lakhs)

Significant Shareholders (>5% holding):

  • D. Manjula: 37,65,564 shares (25.14%)
  • D. Rushikesh: 36,48,384 shares (24.36%)
  • D. Vinod Kumar: 14,07,564 shares (9.40%)
  • Umesh Purushottam Chamdia: 14,39,400 shares (9.61%)

Borrowings and Debt Structure

Long-term Borrowings (₹ lakhs):

  • Indian Rupee loans from banks (Secured): ₹197.30 lakhs
  • Vehicle loans from banks (Secured): ₹76.16 lakhs
  • Loans from related parties (Unsecured): ₹2,468.79 lakhs
  • Total: ₹4,518.10 lakhs (including current maturities)

New Borrowings in H1 FY27:

  • April 30, 2026: Loan against property of ₹1,200 lakhs from HDFC Bank (A/c 803245524)
  • July 10, 2026: Loan against property of ₹600 lakhs from HDFC Bank (A/c 803528146)
  • August 12, 2026: Foreclosure of Protium Finance Limited loan (foreclosure charges of ₹4.3 lakhs included in finance costs)

Related Party Transactions

Key Management Personnel:

  • D. Abhinav, D. Harish Kumar, D. Manjula, D. Rushikesh, D. Vinod Kumar

Transactions with Related Parties (H1 FY27):

  • Sales to M/s. Pelican Publishing House: ₹356.30 lakhs
  • Sales to M/s. School Book Company: ₹875.90 lakhs
  • Purchases from M/s. Dachepalli Printers: ₹0.02 lakhs
  • Director remuneration: ₹50.10 lakhs
  • Loans from related parties: ₹2,468.79 lakhs (outstanding as at September 30, 2026)

Employee Benefits

Gratuity Liability:

  • Determined by independent actuary as at September 30, 2026 under AS 15 (Revised 2005)
  • Defined benefit obligation: ₹214.47 lakhs (Current: ₹13.37 lakhs; Non-current: ₹201.10 lakhs)
  • Expense for H1 FY27: ₹19.01 lakhs
  • Plan is unfunded

Accounting Policies and Notes

  • The financial results have been prepared using the same accounting policies as the most recent annual financial statements for FY26.
  • Income tax expense recognized based on weighted average annual tax rate of 25.17% (Section 115BAA).
  • The company is primarily engaged in a single business segment (printing and publishing of books).
  • Previous period figures have been regrouped/rearranged for consistency, including reclassification of unit expenses.
  • No interim dividend declared or paid during H1 FY27.
  • No investor complaints pending as of September 30, 2026.
  • The company presents standalone financial results as it has no subsidiary, associate or joint venture.