Financial Analyst Summary: Dilip Buildcon Limited Regulatory Response

Date and Nature of Exchange Communication

  • The company received an email from the National Stock Exchange of India Ltd on June 28, 2026, seeking clarification on the financial results submitted by the company.
  • The exchange specifically queried the legibility and machine-readability of the submitted financial results and the format of the Independent Auditor's Report.

Company's Clarification on Technical Issues

  • The company clarified that the financial results were submitted in a legible and machine-readable format compliant with SEBI requirements.
  • The Independent Auditor's Report was also submitted in the prescribed SEBI format, but digital signatures disappeared during submission due to technical reasons.
  • The company enclosed duly signed copies of both the Auditor's Report and financial results for the exchange's records.
  • Regarding XBRL filing discrepancy, the company had attempted to upload a revised XBRL file on January 27, 2026, but technical issues prevented successful upload.
  • The company had informed the exchange of this issue via email on January 27, 2026, addressed to takeover@nse.co.in and xbrl_nsehelpdesk@nse.co.in.
  • For abundant caution, the revised XBRL file was re-sent to these email addresses.

Regulatory Compliance Reference

  • The company referenced Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 regarding the declaration of audit report with unmodified opinion.
  • The statutory auditor, M K Dandeker & Co LLP, Chartered Accountants, Chennai (ICAI Firm Registration No: 000679S/S000103), issued an audit report with unmodified opinion on the Audited IndAS Financial statements for the quarter and half year ended September 30, 2025.

Financial Results Clarification Details

Standalone Financial Results (₹ in Lakhs):

  • Q2 FY26 (Sep 2025) Performance:
  • Revenue from Operations: ₹1,41,664.32
  • Total Income: ₹1,45,423.53
  • Profit Before Tax: ₹6,490.14
  • Profit After Tax: ₹4,084.78
  • EPS (Basic): ₹2.52
  • EPS (Diluted): ₹2.52
  • Half Year FY26 (Sep 2025) Performance:
  • Revenue from Operations: ₹3,42,655.61
  • Total Income: ₹3,49,201.03
  • Profit Before Tax: ₹22,050.03
  • Profit After Tax: ₹16,353.49
  • EPS (Basic): ₹10.07
  • EPS (Diluted): ₹10.07

Exceptional Items:

  • Q2 FY26 exceptional items of ₹4,176.62 lakhs primarily from:
  • Profit of ₹1,290.37 lakhs from sale of 96,74,894 units of Shrem InvIT
  • Profit of ₹2,886.26 lakhs from divestment of 24.99% equity stake in four HAM projects to Alpha Group

Key Financial Position (as of Sep 30, 2025):

  • Paid-up share capital: ₹16,244.48 lakhs
  • Other equity: ₹5,80,627.33 lakhs
  • Total borrowings: ₹2,49,369.66 lakhs
  • Current ratio: 1.52 times
  • Debt equity ratio: 0.42 times

Consolidated Financial Results (₹ in Lakhs):

  • Q2 FY26 Consolidated Performance:
  • Revenue from Operations: ₹1,92,588.87
  • Profit Before Tax: ₹26,473.13
  • Profit After Tax: ₹21,407.20
  • EPS (Basic): ₹14.64
  • EPS (Diluted): ₹14.64
  • Half Year FY26 Consolidated Performance:
  • Revenue from Operations: ₹4,54,622.77
  • Profit Before Tax: ₹59,524.02
  • Profit After Tax: ₹48,555.06
  • EPS (Basic): ₹33.21
  • EPS (Diluted): ₹33.21

Segment-wise Performance:

  • Engineering, Procurement and Construction (EPC) Projects & Road Infrastructure Maintenance: Revenue of ₹1,23,124.60 lakhs in Q2 FY26
  • Annuity Projects & Others: Revenue of ₹69,464.27 lakhs in Q2 FY26