Dalmia Industrial Development Ltd profit rises to Rs 76.12 lakh

Dalmia Industrial Development Limited reported standalone profit of Rs 76.12 lakh for the quarter ended September 30, 2026, compared with a Rs 0.48 lakh loss in the preceding quarter, as Rs 77.78 lakh of other income exceeded its Rs 31.76 lakh revenue from operations.

What drove Dalmia Industrial Development Ltd's September-quarter profit?

Dalmia Industrial Development Ltd's Rs 76.12 lakh profit for the September 2026 quarter was supported principally by Rs 77.78 lakh of other income. Other income was Rs 1.66 lakh higher than profit after tax, while revenue from operations was Rs 31.76 lakh and total expenses were Rs 33.42 lakh during the quarter.

Total income was Rs 1.10 crore, comprising Rs 31.76 lakh of revenue from operations and Rs 77.78 lakh of other income. The statement did not report an amount for other operating income, and it showed neither exceptional items nor tax expense for the quarter, leaving profit before tax and profit after tax at Rs 76.12 lakh.

The filing reported basic and diluted earnings per share of Rs 0.38 for the quarter ended September 30, 2026, compared with a loss per share rounded to Rs 0.00 in the June 2026 quarter. Basic and diluted earnings per share were Rs 0.10 in the quarter ended September 30, 2025.

How did Dalmia Industrial Development Ltd's income and costs change?

Dalmia Industrial Development Ltd's revenue from operations increased by Rs 11.43 lakh from Rs 20.33 lakh in the June 2026 quarter, but was Rs 15.65 lakh below the Rs 47.41 lakh reported a year earlier. The rise in quarterly total income to Rs 1.10 crore from Rs 24.96 lakh in June was chiefly associated with other income increasing by Rs 73.15 lakh from Rs 4.63 lakh.

Other income was also substantially above the Rs 7.67 lakh reported in the September 2025 quarter. Total income in that prior-year quarter was Rs 55.08 lakh, compared with Rs 1.10 crore in September 2026, while profit after tax rose from Rs 19.35 lakh to Rs 76.12 lakh.

Total expenses rose by Rs 7.98 lakh from the June 2026 quarter to Rs 33.42 lakh, but were Rs 2.31 lakh below the September 2025 figure of Rs 35.73 lakh. Purchases of stock-in-trade were Rs 33.84 lakh, compared with Rs 19.71 lakh in June and Rs 3.42 crore a year earlier; changes in inventories were negative Rs 7.29 lakh in the latest quarter.

Employee-benefit expense was Rs 4.95 lakh, against Rs 4.18 lakh in June 2026 and Rs 5.04 lakh a year earlier. Other expenses fell to Rs 1.92 lakh from Rs 7.11 lakh in the preceding quarter, although they exceeded the Rs 1.20 lakh recorded in the September 2025 quarter.

What do Dalmia Industrial Development Ltd's half-year results show?

Dalmia Industrial Development Ltd reported profit after tax of Rs 75.64 lakh for the half year ended September 30, 2026, compared with Rs 15.92 lakh in the corresponding period of 2025. Six-month other income was Rs 82.41 lakh, exceeding the reported half-year profit, while revenue from operations was Rs 52.09 lakh.

Revenue from operations declined by Rs 58.06 lakh from Rs 1.10 crore in the prior-year half year. However, other income increased by Rs 66.99 lakh from Rs 15.42 lakh, lifting total income to Rs 1.35 crore from Rs 1.26 crore despite the decline in operating revenue.

Total expenses for the six months were Rs 58.86 lakh, down from Rs 1.10 crore in the corresponding prior-year period. The June-quarter loss of Rs 0.48 lakh and September-quarter profit of Rs 76.12 lakh together produced the reported six-month profit of Rs 75.64 lakh.

Basic and diluted earnings per share for the half year were Rs 0.37, compared with Rs 0.08 in the prior-year half year. The annual standalone result for the year ended March 31, 2026 showed profit after tax of Rs 6.46 lakh, against the Rs 75.64 lakh recorded in the first six months of the following financial year.

What changed in Dalmia Industrial Development Ltd's financial position?

Dalmia Industrial Development Ltd reported total assets of Rs 33.60 crore at September 30, 2026, compared with Rs 31.22 crore at March 31, 2026. Total equity increased to Rs 21.55 crore from Rs 20.80 crore, with other equity rising to Rs 1.30 crore from Rs 54.80 lakh.

Long-term loans and advances increased to Rs 3.76 crore from Rs 20 lakh over the same period. Cash and cash equivalents declined to Rs 17.21 lakh from Rs 40.27 lakh, while trade receivables fell to Rs 65.69 lakh from Rs 1.49 crore and total current liabilities increased to Rs 12.05 crore from Rs 10.42 crore.

The six-month cash-flow statement recorded Rs 3.33 crore of net cash generated from operating activities, compared with a Rs 6.58 crore operating cash outflow for the year ended March 31, 2026. Investing activities used Rs 3.56 crore in the six months, including Rs 3.56 crore of loans and advances given to other parties.

The operating inflow and investing outflow resulted in a Rs 23.06 lakh net decrease in cash and cash equivalents for the six months ended September 30, 2026. Cash at the period end comprised Rs 11.98 lakh in hand and Rs 5.23 lakh in current-account bank balances.

Was Dalmia Industrial Development Ltd's result reviewed and segmented?

Dalmia Industrial Development Ltd's September 2026 quarterly and half-year results were unaudited and subject to a limited review by its statutory auditors. Its board approved the results on November 14, 2026, following review by the audit committee, according to the filing.

Dalmia Industrial Development Ltd stated that it operates in a single segment under Indian Accounting Standard 108, or Ind AS 108, which addresses operating segments. The filing therefore provides no segment-level breakdown of the Rs 31.76 lakh revenue from operations or Rs 77.78 lakh other income reported for the September quarter.

The standalone statement was prepared under Indian Accounting Standards prescribed under the Companies Act, 2013. Share capital was Rs 20.25 crore at September 30, 2026, unchanged from March 31, 2026 and from the comparative periods shown in the results.

Conclusion

Dalmia Industrial Development Ltd moved from a Rs 0.48 lakh loss in the June 2026 quarter to Rs 76.12 lakh of September-quarter profit, and its half-year profit reached Rs 75.64 lakh. The comparison shows that the increase in other income, to Rs 77.78 lakh for the quarter and Rs 82.41 lakh for the half year, was more consequential to reported profit than the Rs 31.76 lakh quarterly operating revenue.

The next disclosure will indicate whether revenue from operations changes from the Rs 52.09 lakh reported for the first half of the financial year. It may also clarify the composition of the Rs 82.41 lakh of half-year other income and the Rs 3.56 crore of loans and advances given to other parties, neither of which is detailed in the September 2026 results statement.