Financial Results Summary

  • Revenue from Operations: ₹25,735.38 lakhs for Q1 FY26 (unaudited)
  • Comparative Figures:
  • Previous quarter (Q4 FY25, audited): ₹23,679.95 lakhs
  • Corresponding quarter previous year (Q1 FY25, unaudited): ₹24,702.23 lakhs
  • Previous financial year (FY25, audited): ₹23,679.95 lakhs

Auditor Review and Opinion

  • Auditor Firm: NKSJ & Associates, Chartered Accountants (Firm Registration No: 329563E)
  • Review Standard: Conducted under Standard on Review Engagement (SRE) 2410 issued by ICAI
  • Opinion: Unmodified opinion - nothing came to attention suggesting material misstatement
  • UDIN: qGR344S4ZYRb ktL3457 (for auditor authentication)
  • Review Limitations: Limited primarily to inquiries and analytical procedures, providing less assurance than an audit

Investment Valuation Methodology

  • The company values investments in Equity Mutual Funds and Gold/Silver ETF Funds at Net Asset Value (NAV) as of June 30, 2026
  • Valuation changes are recognized in "Other Comprehensive Income/(Loss)" under "Value of appreciation/(diminution) of Investment in Mutual Fund"
  • Quarterly Impact: ₹779.96 lakhs in mutual fund investments during Q1 FY26
  • Deferred Tax Impact: ₹411.25 lakhs (liability) on the above Other Comprehensive Income/(Loss)

Board Approval and Meeting Details

  • Approval Date: August 12, 2026
  • Meeting Time: 11:30 AM to 12:00 PM
  • Approving Authority: Board of Directors of DHP India Limited
  • Signatories:
  • CA Ashok Kumar Singh, Chief Financial Officer (cover letter)
  • CA Sneha Jain, Partner, NKSJ & Associates (auditor report)
  • Asheesh Dabriwal, Managing Director (financial results annexure, DIN: 00044783)

Additional Information

  • Company Business: Primarily engaged in Manufacturing of Engineering Goods
  • Segment Reporting: No separate reportable segments as per Ind AS 108
  • Debt Position: No debt outstanding (Debt Service Coverage Ratio and Interest Service Coverage Ratio marked as "N.A. (No Debt)")
  • Cash Flow Statement: Not applicable for quarterly results
  • Financial Statement Availability: Full results available on BSE website (www.bseindia.com) and company website (www.dilindia.co.in)
  • Accounting Standards: Prepared in accordance with Ind AS 34 "Interim Financial Reporting" and Schedule III of Companies Act, 2013