DCM Financial Services Q1 FY27 Net Loss ₹18.67 Lakhs

Date: 11th August, 2026

Board Meeting Outcomes

The Board of Directors meeting held on Tuesday, August 11, 2026 (commenced at 04:00 P.M. and concluded at 5.00 P.M.) at the registered office of the Company approved the following:

Un-audited Standalone and Consolidated Financial Results for the quarter ended June 30, 2026 as per Regulation 33 of SEBI LODR
Limited Review Report of Statutory Auditors on the aforesaid financial results

Financial Results (Standalone)

Quarter Ended June 30, 2026 (Unaudited) vs Comparative Periods:

Income Statement (₹ in Lakhs):

Other Income: ₹20.90 (vs ₹22.46 in Q1 FY26 and ₹7.75 in Q4 FY26)
Total Income: ₹20.90 (vs ₹22.46 in Q1 FY26 and ₹7.75 in Q4 FY26)

Expenses (₹ in Lakhs):

Employee Benefits Expenses: ₹10.01 (vs ₹19.62 in Q1 FY26 and ₹8.87 in Q4 FY26)
Finance Costs: ₹0.45 (vs ₹4.87 in Q1 FY26 and ₹0.08 in Q4 FY26)
Depreciation and amortization expenses: ₹0.05 (vs ₹7.13 in Q1 FY26 and negative ₹20.78 in Q4 FY26)
Other Expenses: ₹26.72 (vs ₹16.44 in Q1 FY26 and ₹26.12 in Q4 FY26)
Total Expenses: ₹37.23 (vs ₹48.06 in Q1 FY26 and ₹14.29 in Q4 FY26)

Profit/(Loss):

Loss before tax: ₹(16.33) (vs ₹(25.60) in Q1 FY26 and ₹(6.54) in Q4 FY26)
Tax Expense (Deferred tax): ₹2.34 (vs negative ₹0.27 in Q1 FY26 and ₹5.71 in Q4 FY26)
Loss for the period: ₹(18.67) (vs ₹(25.33) in Q1 FY26 and ₹(12.25) in Q4 FY26)
Total Comprehensive Loss: ₹(18.71) (vs ₹(25.28) in Q1 FY26 and ₹(11.89) in Q4 FY26)

Earnings per share:

Basic EPS: ₹(0.08) (vs ₹(0.11) in Q1 FY26 and ₹(0.06) in Q4 FY26)
Diluted EPS: ₹(0.08) (vs ₹(0.11) in Q1 FY26 and ₹(0.06) in Q4 FY26)

Capital Structure:

Paid up Equity Share Capital (Face Value of Rs.10/- Each): ₹2,212.51 Lakhs (as of March 31, 2026)
Other Equity: Negative ₹(7,326.59) Lakhs (as of March 31, 2026)

Financial Results (Consolidated)

Quarter Ended June 30, 2026 (Unaudited) vs Comparative Periods:

Income Statement (₹ in Lakhs):

Other Income: ₹21.35 (vs ₹22.75 in Q1 FY26 and ₹8.04 in Q4 FY26)
Total Income: ₹21.35 (vs ₹22.75 in Q1 FY26 and ₹8.04 in Q4 FY26)

Expenses (₹ in Lakhs):

Employee Benefits Expenses: ₹10.01 (vs ₹19.62 in Q1 FY26 and ₹8.87 in Q4 FY26)
Finance Costs: ₹0.45 (vs ₹4.87 in Q1 FY26 and ₹0.08 in Q4 FY26)
Depreciation and amortization expenses: ₹0.27 (vs ₹7.39 in Q1 FY26 and negative ₹20.55 in Q4 FY26)
Other Expenses: ₹27.01 (vs ₹16.71 in Q1 FY26 and ₹26.57 in Q4 FY26)
Total Expenses: ₹37.74 (vs ₹48.59 in Q1 FY26 and ₹14.97 in Q4 FY26)

Profit/(Loss):

Loss before tax: ₹(16.39) (vs ₹(25.84) in Q1 FY26 and ₹(6.93) in Q4 FY26)
Tax Expense (Deferred tax): ₹2.39 (vs negative ₹0.27 in Q1 FY26 and ₹5.70 in Q4 FY26)
Loss for the period: ₹(18.78) (vs ₹(25.57) in Q1 FY26 and ₹(12.63) in Q4 FY26)
Total Comprehensive Loss: ₹(18.82) (vs ₹(25.52) in Q1 FY26 and ₹(12.27) in Q4 FY26)

Attribution of Results:

Loss attributable to Owners of the Company: ₹(18.78)
Loss attributable to Non-controlling interests: ₹(0.01)

Earnings per share:

Basic EPS: ₹(0.08) (vs ₹(0.12) in Q1 FY26 and ₹(0.06) in Q4 FY26)
Diluted EPS: ₹(0.08) (vs ₹(0.12) in Q1 FY26 and ₹(0.06) in Q4 FY26)

Capital Structure:

Paid up Equity Share Capital (Face Value of Rs.10/- Each): ₹2,212.51 Lakhs (as of March 31, 2026)
Other Equity: Negative ₹(7,310.38) Lakhs (as of March 31, 2026)

Entities Consolidated

The consolidated financial statements include:

DCM Financial Services Ltd. (Holding Company)
Global IT Options Ltd. (Subsidiary)

Contingent Liabilities

Arbitration with NBCC Ltd.: Dispute regarding claim of ₹288.29 lakhs on account of:

Difference in super area vs provisional area: ₹229.28 lakhs
Claim of property tax: ₹3.19 lakhs
Claim of ground rent: ₹21.67 lakhs
Allied charges: ₹7.82 lakhs
Augmentation of Electric sub station: ₹1.33 lakhs
Loss of profit: ₹20.00 lakhs
Arbitration cost: ₹5.00 lakhs

Arbitration Award Summary:

NBCC Ltd. (Claimant): Claimed ₹434.95 lakhs, Awarded ₹41.06 lakhs
DCM Financial Services (Counter Claimant): Claimed ₹3,269.50 lakhs, Awarded ₹78.97 lakhs
Interest @10% payable by both parties on their respective amounts
Both parties have filed objections in Delhi High Court

Outstanding Default on Loans and Debt Securities

As on date (₹ in Crore):

Loans from banks/financial institutions: Total outstanding 0.25, Default: NIL
Unlisted debt securities (NCDs and NCRPS): Total outstanding 16.02, Default: NIL
Total financial indebtedness including short-term and long-term debt: 16.27

Other Disclosures

The financial results are prepared in accordance with Indian Accounting Standards (Ind AS)
The Company's business activity falls within a single segment
The financial results are available on company website (www.dfslonline.in) and stock exchange websites