Financial Results Overview

The Board approved both standalone and consolidated unaudited financial results for the quarter and half year ended September 30, 2026, along with the Limited Review Report issued by statutory auditors M/s J L N U S AND CO LLP.

Consolidated Financial Performance (Rs. in lakhs)

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹1,940.76
  • Other Income, net: ₹17.34
  • Total Income: ₹1,958.10
  • Total Expenses: ₹1,659.16
  • Profit Before Tax: ₹298.94
  • Tax Expense: ₹71.42 (Current Tax: ₹72.96, Deferred Tax: ₹(1.54))
  • Net Profit for the period: ₹227.52
  • Basic EPS from Continued Operations: ₹2.61 (not annualized)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹3,682.40
  • Other Income, net: ₹36.57
  • Total Income: ₹3,718.97
  • Total Expenses: ₹3,191.63
  • Profit Before Tax: ₹527.34
  • Tax Expense: ₹128.36 (Current Tax: ₹131.44, Deferred Tax: ₹(3.08))
  • Net Profit for the period: ₹398.98
  • Basic EPS from Continued Operations: ₹4.57 (not annualized)

Comparative Figures (Quarter Ended September 30, 2025):

  • Revenue from Operations: ₹1,476.19
  • Other Income, net: ₹(28.83)
  • Total Income: ₹1,447.36
  • Net Profit for the period: ₹195.03
  • Basic EPS: ₹2.18

Standalone Financial Performance (Rs. in lakhs)

Quarter Ended September 30, 2026:

  • Net Sales/Income from Operations: ₹1,878.38
  • Other Income: ₹17.33
  • Total Income: ₹1,895.71
  • Total Expenses: ₹1,602.04
  • Profit Before Tax: ₹293.67
  • Tax Expense: ₹70.10
  • Net Profit for the period: ₹223.57
  • Basic EPS: ₹2.56 (not annualized)

Half Year Ended September 30, 2026:

  • Net Sales/Income from Operations: ₹3,560.83
  • Other Income: ₹36.57
  • Total Income: ₹3,597.40
  • Net Profit for the period: ₹387.07
  • Basic EPS: ₹4.43 (not annualized)

Consolidated Balance Sheet Highlights (as at September 30, 2026)

  • Total Assets: ₹5,503.91 lakhs
  • Property, plant and equipment: ₹2,589.08 lakhs
  • Inventories: ₹546.16 lakhs
  • Cash and cash equivalents: ₹768.08 lakhs
  • Total Equity: ₹4,876.84 lakhs
  • Total Liabilities: ₹627.07 lakhs

Standalone Balance Sheet Highlights (as at September 30, 2026)

  • Total Assets: ₹5,260.16 lakhs
  • Property, plant and equipment: ₹2,582.75 lakhs
  • Inventories: ₹524.74 lakhs
  • Cash and cash equivalents: ₹765.49 lakhs
  • Total Equity: ₹4,473.57 lakhs
  • Total Liabilities: ₹786.59 lakhs

Cash Flow Statements

Consolidated Cash Flows (Half Year Ended September 30, 2026):

  • Net cash from operating activities: ₹39.32 lakhs
  • Net cash used in investing activities: ₹(117.20) lakhs
  • Net cash from financing activities: ₹229.45 lakhs
  • Net increase in cash: ₹151.57 lakhs

Standalone Cash Flows (Half Year Ended September 30, 2026):

  • Net cash from operating activities: ₹41.69 lakhs
  • Net cash used in investing activities: ₹(117.20) lakhs
  • Net cash from financing activities: ₹229.49 lakhs
  • Net increase in cash: ₹153.98 lakhs

Board Composition Changes

Appointment: Dr. Ravinder Nath Batta (DIN: 01628666) appointed as Additional Independent Director with immediate effect (November 3, 2026) for a term of 5 years, subject to shareholder approval. Dr. Batta is a retired 2000-batch IAS officer of Himachal Pradesh cadre with a doctorate in Economics.

Resignation: Mr. Mohd Arshad Suhail Siddiqui (DIN: 06675362) resigned as Non-Executive Independent Director and from all Board Committees effective close of business hours on November 3, 2026, due to personal and professional commitments. He confirmed no other material reasons for resignation.

Committee Reconstitutions

All committees reconstituted effective November 3, 2026:

Audit Committee:

  • Mr. Ajay Goyal (Chairperson) - Non-Executive Independent Director
  • Mrs. Praveen Singh (Member) - Non-Executive Non-Independent Director
  • Dr. Ravinder Nath Batta (Member) - Non-Executive Independent Director

Nomination & Remuneration Committee:

  • Mr. Ajay Goyal (Chairperson) - Non-Executive Independent Director
  • Mrs. Praveen Singh (Member) - Non-Executive Non-Independent Director
  • Dr. Ravinder Nath Batta (Member) - Non-Executive Independent Director

Stakeholder's Relationship Committee:

  • Mr. Ajay Goyal (Chairperson) - Non-Executive Independent Director
  • Mrs. Praveen Singh (Member) - Non-Executive Non-Independent Director
  • Dr. Ravinder Nath Batta (Member) - Non-Executive Independent Director

Related Party Transactions (Half Year Ended September 30, 2026)

The company disclosed multiple related party transactions totaling ₹270.47 lakhs during the reporting period:

  • Remuneration payments to promoters and key management personnel
  • Unsecured loans to/from subsidiaries (Dhampur Green Pvt. Ltd., Earthybite Food Private Limited, Nostalgic Foods Retail Private Limited)
  • Issuance of share warrants to promoters (Sorabh Gupta, Shrey Gupta, Reena Gupta, Ananya Gupta)
  • The Audit Committee approved an aggregate limit of ₹10 crore for making investments, giving loans, guarantees and providing security to the three subsidiaries

Subsidiary Information

The consolidated financial results include three subsidiaries:

1. Dhampur Green Private Limited (Subsidiary)

2. Nostalgic Foods Retail Private Limited (Subsidiary)

3. Earthybite Food Private Limited (Formerly known as Sun Burst Services Private Limited) - Subsidiary

Meeting Details

The Board meeting commenced at 03:00 PM (IST) and concluded at 06:50 PM (IST) on November 3, 2026.

Additional Information

  • The financial results are prepared in accordance with Indian Accounting Standards (Ind AS)
  • Sugar & Jaggery being a seasonal industry, the quarter performance may not represent annual performance
  • Figures for previous periods have been regrouped/rearranged where necessary
  • All information is available on the company website www.dhampurgreen.com