May 27, 2025

BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai -400 001

ISIN: INE498A01018

National Stock Exchange of India Ltd. Exchange Plaza, Plot no. C/1, G Block, Bandra - Kurla Complex, Bandra (E), Mumbai – 400 051

Scrip Code: 502820 Scrip Code: DCM

Sub: Outcome of the Board Meeting held on May 27, 2025 and Disclosure under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("SEBI LODR")

Dear Sir/Madam,

This is to inform you that the Board of Directors of the Company at its meeting held today, i.e. May 27, 2025 (which commenced at 03:08 P.M. and concluded at 03:46 P.M.) has, inter-alia, transacted the following businesses:

1. Approved the Audited Financial Results (Standalone & Consolidated) ("AFRs") of the Company for the quarter and financial year ended on March 31, 2025, pursuant to Regulation 33 of SEBI LODR;
1. Approved the Audited Financial Statements (Standalone and Consolidated) of the Company for the financial year ended on March 31, 2025, prepared pursuant to the Companies Act, 2013; and
1. Approved the re-appointment of M/s S S Kothari Mehta & Co. LLP, Chartered Accountants (Firm Registration No. 000756N/N500441) as the Statutory Auditors of the Company, for a second term of five consecutive years, commencing from the conclusion of the 135th Annual General Meeting ('AGM') for the financial year 2024-25 till the conclusion of the 140th AGM of the Company for the financial year 2029-30, as recommended by the Audit Committee. The said re-appointment shall be subject to the approval of the Shareholders which shall be taken in the ensuing AGM of the Company.

Further, we are enclosing herewith the following in regard to the above:

1. AFRs of the Company for the quarter and financial year ended on March 31, 2025 in the prescribed format along with the Auditors' Report thereon (Annexure-1);
1. Declaration by Chief Financial Officer on Unmodified Opinion in the Auditors' Report for the Financial Year 2024-25 (Annexure -2); and

Registered office:

Unit Nos. 2050 to 2052, Plaza - II, 2nd Floor, Central Square, 20, Manohar Lal Khurana Marg, Bara Hindu Rao, Delhi – 110006. Phone: (011) 41539170 CIN: L74899DL1889PLC000004, Website: www.dcm.in, Email Id: [email protected]

The relevant details of the re-appointment of Statutory Auditors in terms of SEBI LODR read with the SEBI Master Circular SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024 (Annexure -3).

This information is also being uploaded on the website of the Company i.e. www.dcm.in.

You are hereby requested to take the above information on record.

Thanking You,

Yours faithfully,

For DCM Limited Arjit Gupta Digitally signed by Arjit Gupta Date: 2025.05.27 19:02:08 +05'30'

Arjit Gupta Company Secretary

Encl: As above

Registered office: Unit Nos. 2050 to 2052, Plaza - II, 2nd Floor, Central Square, 20, Manohar Lal Khurana Marg, Bara Hindu Rao, Delhi – 110006. Phone: (011) 41539170 CIN: L74899DL1889PLC000004, Website: www.dcm.in, Email Id: [email protected]

S S KOTHARI M HTA & CO. LLP ---- CHARl _RED ACCOUNTANTS F

Independent Auditor's Report on the Quarterly and Year to Date Consolidated Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended

To The Board of Directors of DCM Limited New Delhi

Report on the Audit of the Consolidated Annual Financial Results

Opinion

I. We have audited the accompanying Statement of consolidated financial results of DCM Limited (hereinafter referred to as the "Holding Company" or "Company") and its subsidiaries (the Holding Company and its Subsidiaries together referred to as "the Group") and its joint venture (including its subsidiary companies referred to as '�ointly controlled entities") for the quarter and year ended March 31, 2025 ("Statement"), attached herewith, being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 20 IS, as amended ("Listing Regulations").
1. In our opinion and to the best of our information and according to the explanations given to us, and based on the consideration of the reports of the other auditors on separate audited financial statements of the subsidiaries and jointly controlled entities and management certified financial statements of a subsidiary. The Statement:

Name of the Subsidiary	Relationship
DCM Landmark Estates Limited	Wholly owned subsidiary
DCM Infinity Realtors Limited	Wholly owned subsidiary
DCM lnfotech Limited	Wholly owned subsidiary
DCM Engineering Limited	Wholly owned subsidiary
DCM Realty and Infrastructure Limited	Wholly owned subsidiary
DCM Engineering Products Educational Society	Trust treated as subsidiary for consolidation purpose.
Purearth Infrastructure Limited	Joint Venture
Kalptru Reality Private Limited	Subsidiary of joint venture entity
Kamayani Facility Management Private Limited	Subsidiary of joint venture entity
Vighanhar:ta Estates Private Limited	Subsidiary of joint venture entity
	--- ��11.EHr,_, / I

!Cl) l, · l l�LdH',:;) C *

\ / '-.__....-/

(i) Includes the annual financial results of the following entities:

Plot No. 68, Okhla industrial Area, Phase-Ill, New Delhi-110020 Tel: +91-11-4670 8888 E-mail: [email protected]

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S S KOTHARI MEHTA & CO. LLP CHARTERED ACCOUN IANTS

(ii) are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and
(iii) gives a true and fair view in conformity with the recognition and measurement principles laid down in the appl icable Indian accounting standards and other accounting principles generally accepted in India, of the consolidated net profit and other comprehensive income/(loss) and other financial information of the Group and its jointly controlled entities for the quarter and year ended March 31, 2025.

Basis for Opinion

We conducted our audit of consolidated financial statements in accordance with the Standards on Auditing (SAs), as specified under Section 143( I 0) of the Companies Act, 2013, as amended ("the Act"). Our responsibilities under those Standards are further described in the "Auditor's Responsibilities for the Audit of the Consolidated Financ ial Results" section of our report. We are independent of the Group and its jointly controlled entities in accordance with the 'Code of Ethics' issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the consolidated financial statements under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the aud it ev idence obtained by us and other auditors in tenns of their reports and information provided by the Company for management certified unaudited financial statements for its subsidiary as referred to in "Other Matter" paragraph below, is sufficient and appropriate to provide a basis for our opinion on the Statement.

Emphasis of Matter

We draw attention to Note 3 to the accompanying statement, during the earl ier year in view of continued situation of industrial unrest, Holding Company has declared lockout at its engineering business undertaking. On the basis of legal advice, Management of the Holding Company is of the view that the present lockout is legal and justified and therefore, the Holding Company has not made any provision for wages pertaining to the lockout period from October 22, 2019, to March 3 I, 2025, aggregating to Rs. 7,439 lakhs ( current quarter and year ended March 31, 2025 is Rs. 158 lakhs and Rs. 663 lakhs respectively). Our opinion is not modified in respect of this matter.

Material Uncertainty on Going Concern

We draw attention to Note 4 and 5 of the Statement highlighting that the Holding Company has entered into a Joint Development Agreement (JDA) with a party for the development of its Land situated at Hisar. The JOA is subject to fulfilment of certain terms and conditions by the said party as well as receipt of regulatory approvals. The JOA has become effective pursuit to compliance of certain terms and conditions in terms of said JOA.

_The Director General, Town and Country Planning, Haryana has suspended the license for development of the said land taking a note that an enquiry has been initiated against the Holding Page 2 of 6

S S KOTHARI MEHTA & CO. LLP CHARTrnEO ACCOUNTANTS

Company in respect of the Holding Company's land at Hisar. As per the sa id Order, the licensee is directed not to carry out any development work on the above-mentioned land al Hisar and also not to create any third party rights unless the said suspension is revoked . The Holding Company is laking appropriate action in the matter for the revocation of sa id suspension Order.

Pending revocation of said suspension of license, the advance of Rs. 5,000 lakh received by the Holding Company under the said JDA, has been shown under the current liabilities. Pursuant to above, the current liabilities of the Group and its jointly controlled entities including the said advance of Rs. 5,000 lakh received under JOA exceed the current assets by Rs 486 lakh as al March 31, 2025. The management of the Holding Company holds the view that the Holding Company has merits in the case and is confident to get favourable order in the said matter of revocation of suspension order.

The management believes that with the revocation of sa id suspension Order of license and infusion of liquidity by focusing /managing of its real estate operation and/or the Holding Company's plans of restructuring of its Engineering Business Undertaking as well as other interim measures to improve liquidity, the Company will be able to continue its operation for the foreseeable future. Accordingly, the financial results of the Company have been prepared on a going concern basis.

Our opinion is not modified in respect of this matter.

Management's Responsibilities for the Consolidated Financial Results

The Statement has been prepared on the basis of the consolidated annual financial statements. The Holding Company's Management & Board of Directors are responsible for the preparation and presentation of the Statement that give a true and fair view of the consolidated net profit and other comprehensive income/(loss) and other financial information of the Group and its jointly control led entities in accordance with the recognition and measurement principles laid down in Indian Accounting Standards prescribed under section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The respective Management and the Board of Directors of the companies included in the Group and its jointly controlled entities are responsible for maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of their respective Companies included in the Group and its jointly controlled entities and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting pol icies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Statement that give a true and fair view and are free from material misstatement, whether due to fraud or error, which have been used for the purpose of preparation of the Statement by the Directors of the Holding Company, as aforesaid.

Page 3 of 6

S S KOTHARI MEHTA & CO. LLP CHARTERED ACCOUNTANTS

1. In preparing the Statement, the Management and the Board of Directors are responsible for assessing the ability of the Group and its jointly control led entities to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the respective Board of Directors either intends to liquidate the Group and its jointly controlled entities or to cease operations, or has no realistic alternative but to do so.
1. The respective Management and Board of Directors of the Companies included in the Group and its jointly controlled entities are responsible for overseeing the financial reporting process of their respective companies included in the Group and its jointly controlled entities.

Auditor's Responsibilities for the Audit of the Consolidated Financial Results

9. Our objectives are to obtain reasonable assurance about whether the Statement as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an aud it conducted in accordance with SAs wi ll always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the Statement.
I 0. As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional scepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the Statement, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3)(i) of the Act, we are also responsible for expressing our opinion on whether the Group and its jointly contro lled entities has adequate internal financial controls with reference to financial statements in place and the operating effectiveness of such controls.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Management and Board of Directors.
Conclude on the appropriateness of the Board of Directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the abi lity of the Group and its jointly controlled t:ntities to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to

S S KOTHARI MEHT/\ & CO. LLP CHARTERED ACCOUNTANTS

the related disclosures in the Statement or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit ev idence obtained up to the date of our auditor's report. However, future events or conditions may cause the Group and its jointly controlled entities to cease to continue as a going concern.

Evaluate the overall presentation, structure. and content of the Statement, including the disclosures, and whether the Statement represent the underlying transactions and events in a manner that achieves fair presentation.
Obtain sufficient appropriate audit evidence regarding the financial results/financial statements/financial information of the entities within the Group and its jointly controlled entities of which we are the independent aud itors to express an opinion on the Statement. We are responsible for the direction, supervision, and performance of the audit of the financial information of such entities included in the Statement of which we are the independent auditors. For the other entities included in the Statement, which have been audited by other aud itors, such other auditors remain responsible for the direction, superv ision and performance of the audits carried out by them. We remain solely responsible for our audit opinion.
1. We communicate with those charged with governance of the Holding Company and such other entities included in the Statement of which we are the independent auditors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
1. We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationsh ips and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.
1. We also performed procedures in accordance with the circu lar issued by the SEBI under Regulation 33(8) of the Listing Regulations, as amended, to the extent applicable.

14. Other Matters

The Statement includes the audited financial results of four subsidiaries, whose financial statements reflect total assets of Rs. 6 lakh as at March 31, 2025, total revenue of Rs. 0 a111.l Rs. 0, total net loss after tax of Rs. 0 lakh and Rs. 0 lakh, and total comprehensive loss of Rs. 0 lakh and Rs. 0 lakh for the quarter and year ended March 31, 2025 respectively, and net cash outflow of Rs. I lakh for the year ended March 31, 2025, which have been audited by their respective independent auditors. The independent aud itors' reports on financial statements of these entities have been furnished to us and our opinion on the Statement in so far as it relates to the amounts and disclosures included in respect of these entities, is based solely on the report of such aµditors and the procedures performed by us are as stated in paragraph 13 above.

Page 5 of 6

S S KOTHARI MEHTA & CO. LLP CHARTERED ACCOUNTANTS

1. The accompanying Statement include the Group's share of profit including other comprehensive profit of Rs. 164 lakh and Rs. 1,998 lakh for the quarter and year ended March 31, 2025 respectively in respect of one Joint venture entity and its three subsidiaries, whose financial statements have been audited by their respective independent auditors. The independent auditor's report on consolidated financial statements/information of the Joint venture have been furnished to us and our opinion in so far as it relates to the amounts and disclosures included in respect of the Jointly contro lled entities, is based solely on the report of such aud itor and the procedures performed by us as stated in paragraph 13 above.
iii. The Statement indudes the unaudited financial results of one subsidiary, whose financial statements reflect total assets of Rs. 12 lakh as at March 31, 2025, total revenue of Rs. Nii and Rs. Nil and total net loss after tax of Rs. 0 lakh and Rs. 0 lakh, total comprehensive loss of Rs. 0 lakh and Rs. 0 lakh for the quarter and year ended March 31 , 2025 respectively, and net cash inflow/outflow of Nil for the year ended March 31, 2025. This unaudited financial information has been furn ished to us by the Board of Directors and our opinion on the Statement, in so far as it relates to the amounts and disclosures included in respect of this subsidiary is based solely on such management certified unaudited financial information. In our opinion and according to the information and explanations given to us by the Board of Directors, this subsidiary is not considered material to the Group and its jointly controlled entities.

Our opinion on the statement is not modified in respect of the above matters with respect to our reliance on the work done and the reports of respective independent auditors and the financial information certified by the management.

IS . The Statement includes the results for the quarter ended March 31, 2025 being the balancing figure between the audited figures in respect of the full financ ial year ended March 31, 2025and the published unaudited year-to-date figures up to the third quarter of the current financial year, which were subjected to a limited review by us, as requ ired under the Listing Regulations.

·•'"' ' For S S Kothari Mehta & Co. LLP Chartered Accountants Finn Registration Number:- 000756 / N50044 l Partner Membership No. 411678

Place: New Delhi Date: May 27, 2025 UDI : 2..51.fl\6";½-i~NC:Q~~IJ(f.30

Page 6 of 6

fl C: 1\1 t,I MITEO

Rrgd. ornce: 2050-2052, 2nd Floor, Pluzn-11, Centrnl Squore, 20, Monohnr Loi Khurnna Marg, Darn Hindu Rno, Deihl · 110006 ~>mull: lnvutor•@dem.in Phone: 011-41539170 (.'I, : L74899DLl889PLC000004

Stolrmcnt of Aud ilcd Consolidnted Fin11nchll Results for lhc q1111rlrr anti yeur ended March 31, 2025

			For the quarter ended			(Rupees in lakh)
					For the year ended
	S.No. Particulars	March 31, 2025	December 31, 2024	March 31, 2024	March 31, 2025	March 31, 2024
		Audited (Refer Note 9)	Unaudited	Audited (Refer Note 9)	Audited	Audited
1	Revenue
(a)	Revenue from operations	1,663	1,734	1,647	6,904	7,084
(b)	Other income	157	496	935	760	1,099
	Total income	1,820	2,230	2,582	7,664	8,183
$\overline{2}$	Expenses
(a)	Cost of materials consumed	÷	¥	$\omega$	¥	139
(b)	Changes in inventories of finished goods and work in progress		u.			22
(c)	Employee benefits expense	894	944	887	3,798	3,823
(d)	Finance costs	31	44	54	183	205
(e)	Depreciation and amortization expense	91	93	112	411	465
(f)	Other expenses *	799	624	752	2,811	2,719
	Total expenses	1,814	1,705	1,805	7,202	7,373
3	Profit before tax	6	525	777	462	810
4	Share of Profit/(Loss) of equity accounted investee	164	1,597	(61)	1,998	(50)
5	Profit before tax	170	2,122	716	2,460	760
6	Tax expense
	Current tax	76	70	61	267	237
	Tax adjustment relating to prior periods	(0)	(0)	$\Omega$	5	$\mathbf{0}$
	Deferred tax expense (Refer Note 7)	(0)	(4)	(0)	(4)	3
	Total tax expense	76	66	61	268	240
$\overline{\phantom{a}}$	Profit for the period/year	94	2,056	656	2,192	520
8	Other comprehensive income
(a)	Items that will not be reclassified to profit or loss
	Re-measurement (losses)/ gains of defined benefit obligations (net of tax)	(21)	15	14	23	62
(b)	Share in other comprehensive income/(expense) of joint venture (net of tax)	$\overline{0}$	$\mathbf 0$	(1)	(0)	(1)
9	Total comprehensive Income for the period/year	73	2,071	669	2,215	581
10	Paid up equity share capital (Face value Rs. 10 per share)	1.868	1,868	1,868	1,868	1,868

$\mathbf{1}$	Other equity				2,424	209
12	Earnings per equity share (EPS) of Rs. 10 each
	(not annualised)
	Basic and Diluted	0.50	11.00	3.51	11.73	2.79

• Other expenses includes sub-cootracling expenses

DC-M LIMITED

Rtgil. orn«: 2050-2052, 2nd Floor, Plnzn-11, Control Squnre, 20, Mnnohor Loi KhurRn n Mnrg, Bora Hindu Rno, Delhi - I 10006 E-mull: lnvulur,@dcm.ln Phone: 011-41539 170 CIN: L74899DLJ889PI..C000004

Nolr,:

t. C:011,olldnlrd ,rgm,nl wise Information for the qunrter ond yenr endrd March 31, 2025

			For the quarter ended		For the year ended	(Rupees in lakh)
			December 31,		March 31,	March 31,
	S.No. Particulars	March 31, 2025	2024	March 31, 2024	2025	2024
		Audited (Refer Note 9)	Unaudited	Audited (Refer Note 9)	Audited	Audited
1	Segment revenue
a)	IT Services	1,663	1,707	1,622	6,877	6,726
b)	Real Estate	÷
$\mathbf{c}$	Grey Iron Casting	ù.	27	25	27	358
d)	Others
	Total	1,663	1,734	1,647	6,904	7,084
	Less: Inter segment revenues
	Net revenue from operations	1,663	1,734	1,647	6,904	7,084
	Segment results (Profit/(Loss) before interest and tax from
$\overline{2}$	ordinary activities)
a)	IT Services	250	259	194	907	800
b)	Real Estate	10			20
c)	Grey Iron Casting	(217)	(101)	(201)	(603)	(576)
d)	Others	(0)	(0)	(1)	(0)	(1)
	Total	43	158	(8)	324	223
	Less : I) Finance costs	31	44	54	183	205
	: II) Un-allocable expenditure net of un-allocable income	6	(411)	(839)	(321)	(792)
	Share of Profit /(loss) of equity accounted investee	164	1,597	(61)	1,998	(50)
	Profit before tax	170	2,122	716	2,460	760
$\overline{3}$	Segment assets
a)	IT Services	4,818	4,678	4,171	4,818	4,171
b)	Real Estate	176	170	170	176	170
c)	Grey Iron Casting	3,315	3,529	3,750	3,315	3,750
d)	Others	18	18	19	18	19
	Total segment assets	8,327	8,395	8,110	8,327	8,110
	Others un-allocated	4,184	4,567	3,222	4,184	3,222
	Total assets	12,511	12,962	11,332	12,511	11,332
$\overline{4}$	Segment liabilities
a)	IT Services	723	786	794	723	794
b)	Real Estate	6,745	7,126	7,467	6,745	7,467
$\mathbf{c}$ )	Grey Iron Casting	609	679	774	609	774
$\mathbf{d}$	Others	$\mathbf{11}$	$\mathbf{11}$	$\mathbf{1}$	$^{11}$	$\mathbf{1}$
	Total segment liabilities	8,088	8,602	9,046	8,088	9,046
	Others un-allocated (excluding borrowings)	131	142	208	131	208
	Total liabilities	8,219	8,744	9,254	8,219	9,254
	EXART MEHTA	S			\M/
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D<: M l, IMITED

lh£1I. (Jrfkfll 20~2052, 2nd f loor, PIUta•ll, Ccacr,d Squ11re, lO, Manoh•r l11 I Khurnn11 MAra , 811r1 ltii\flu Rao, Dt"ihl . 1 IOOO(i Y.•1no1m ln~,[email protected] Phone: OJ la41S39170 CIN: 1.HBV9DLI 8891'1,C000004

C'on10,hta1td Cii1h Flow Sr1ccment ror 1ht yur t!ndrd March 31, 202~

		(Rupees in lakh)
rticulars	For the year ended March 31, 2025	For the year ended March 31, 2024
Cash flow from operating activities
Profit/(Loss) before taxation	2,460	760
Adjustments for:
Depreciation and amortisation expense	411	465
Profit on assets sold or discarded (net)	(4)	(9)
Liabilities no longer required written back	(119)	(595)
Dividend Income
Interest income	(561)	(98)
Impairment in the value of aiventury	133	04
Finance costs on financial liability	171	199
Finance costs on lease liability	12	6
Bad trade and other receivables, loans and advances written off	12
Miscellaneous expenses written off	1
Unrealised foreign exchange loss/ (gain)	4	(2)
Doubtful debts provision recovered	(2)	(1)
Profit on sale of long term investment under buy back scheme		(359)
Assets written off	3	42
Share of (Profit)/loss in jointly controlled entity	(1,998)	50
Operating cash flow before working capital changes	522	552
Working capital changes
(Increase)/decrease in inventories	$\bf{0}$	161
(Increase)/decrease in trade receivables	182	(78)
(Increase)/decrease in loans	1	$\overline{\phantom{a}}$
(Increase)/ decrease in other financial assets (Increase)/decrease in other assets	(5)	38
	371	171
Increase/ (decrease) in trade payables	(50)	(79)
Increase/(decrease) in provisions Increase/(decrease) in financial liabilities	4	(181)
Increase/(decrease) in other liabilities	(640) (83)	34 (67)
Cash generated from operations	303	558
Income tax paid (net of refund)	(239)	(300)
Net cash generated from operating activities (A)	64	258
Cash flow from investing activities
Payment towards property, plant and equipment (including capital advances)	(83)	(73)
Proceeds from disposal of property, plant and equipment (including advance
received)	7	24
Dividend Income from jointly controlled entity	685
Sale of Investment under buyback	$\overline{\phantom{0}}$	432
Interest received on financial assets measured at amortised cost	560	43
Maturity of / (Investment in) bank deposits (net)	(775)	(621)
Net cash generated / (used) in investing activities (B)	393	(195)
Cash flow from financing activities
Interest paid on interest bearing financial liability	(251)
Payment towards lease liability	(46)	(51)
Interest paid (Including interest on lease liability)	(12)	(6)
Net cash (used) in financing activities (C)	(308)	(57)
Net cash flows [increase/(decrease)] during the year (A+B+C)	149	6
Cash and cash equivalents at the beginning of the year	808	802
Cash and cash equivalents at the end of the year	957	808

Components of cash and cash equivalents
Cash on hand	ı	ł
Balances with scheduled banks:
- Current accounts	676	332
- Deposit accounts Cash and cash equivalents at the end of the year ARI MEH	280 957	475 808

DCM LIMITED

lhi:d, Office: 2050,2052, 2nd Floor, Plaza-II, Central Squarr, 20, Manohar Lnl Khuron,1 M•rg, Bnra Hindu Rao, Delhi. 110006 Fr n111il: [email protected] Phone: 011-41539170 CIN: L74899DLl889PLC000004

Stutemrnt of Audifrd Consolid111ed Assets and Linbilities as nt Mnrl'h 31, 2025

(Rupees in lakh)
Particulars	As at March 31, 2025	As at March 31, 2024
ASSETS
Non-current assets
Property, plant and equipment	2,962	3,239
Right to use assets	117	169
Intangible assets	$\overline{2}$	$\overline{2}$
Financial assets
Investments	2,405	1,092
Other financial assets	823	551
Deferred tax assets (net)	53	50
Non-current tax assets (net)	343	411
Other non-current assets	369	742
Total non-current assets	7,073	6,256
Current assets
Inventories	787	920
Financial assets
Trade receivables	1,410	1,598
Cash and cash equivalents	957	808
Bank balances other than cash and cash equivalents	1,938	1,411
Loans	14	14
Other financial assets	74	104
Other current assets	207	204
Current tax assets (net)	51	17
Total current assets	5,438	5,076
Total assets	12,511	11,332
EQUITY AND LIABILITIES
Equity
Equity share capital	1,868	1,868
Other equity	2,424	209
Total equity	4,292	2,077
Liabilities
Non-current liabilities
Financial liabilities
Lease liabilities	82	124
Other financial liabilities	1,749	2,467
Provisions	464	462
Total non- current liabilities	2,295	3,053
Current liabilities
Financial liabilities
Lease Liabilities	42	46
Trade payables
Dues to micro and small enterprises	110	109
Dues to others	192	243
Other financial liabilities	5,477	5,599
Other current liabilities	68	148
Provisions	35	57
Total current liabilities	5,924	6,202
Total equity and liabilities	12,511	11,332

1. These results have been prepared in accordance with the recognition and measurement principles of the Companies (Indian Accounting Standards) Rules, 20 15, (Ind AS), prescribed under Section I 33 of the Companies Act, 2013, other accounting principles generally accepted in India and are in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 20 1 S (as amended).
1. In view of conti nued situation of industrial unrest at Engineering Business Undertaking (referred as Engineering Division) of the Holding Company, situated at Village Asron, District Shaheed Bhagat Singh Nagar (Punjab), the management of the Engineering Division had recommended declaration of lockout. The Board of Directors of the Holding Company in their mt:eting held on October 21, 2019 had accordingly approved the declaration of lockout at its Engineering Division w.e.f. October 22, 2019.

The lockout was opposed by the workmen of said Engi neering Division before the Labour Authorities and presently the matter remains sub-judice before the labour authorities. Based on the legal advice received by the Holding Company, the management is of the view that the present lockout is legal and justified. Therefore, the Holding Company has not made any provision for wages pertaining to the lockout period October 22, 20 l 9 to March 31, 2025 of the workmen dues aggregating to Rs. 7439 lakh out of which Rs. 158 lakh pertain to quarter ended on March J 1,2025.

The Holding Company is evaluating and pursuing all options concerning its Engineering Business and Operations and on having finalized any such option, the Holding Company will make fresh proposal for the reviva l of its said Business in consu ltation with the lega l and Tax Consultant(s) after its approval by the Board. In the interim, the Holding Company has continuously been working for better upkeep of the factory and to rationalize the workmen force.

The Holding Company had signed a Joint Development Agreement ("JOA") for the development of its 68.35 acres of land situated in the revenue state of Village Bir Hisar, Sector-23, Hisar, Haryana (referred as "Hisar land" or "Project Land") on 11.08.2022 with a party subject to fulfillment of certain terms and conditions by the said party as well as receipt of regulatory approvals. In this connection, the Holding Company had received a license no. l 79 of2022 for joint development with the said party on November I 0, 2022 in respect of 67.275 acres of said Hisar land under Regulation of Urban Area Act, 1975 for setting-up of affordable residential plotted colony under Deen Dayal Jan Awas Yojana-2016 (referred as "Project").

The Director General, Town and Country Planning, Haryana, however, suspended the said licensee no.179 of 2022 in April 2023 taking a note that an enquiry has been initiated against the Holding Company by Deputy C:ommissioner in respect of the Holding Company's land at Hisar.

The Holding Company along with the Developer is putting-in earnest efforts to take up the matter of revocation of said suspension order with the concerned authorities. However, the said matter remained pend ing as on the date of approval of these results.

The Holding Company as well as the Developer are hopefitl that the requested revocation of the suspension order of License no.179 of2022 will be acceded to by the authorities and !hat the development work on the land sha ll start soon thereafter and both- parties are making endeavors to have this matter resolved at the earliest.

Pending revocation of suspension of license no. 179 of 2022 by Director General, Town and Country Planning, Haryana, (refer note 4 above), the advance of Rs. 5,000 lakh received under JDA in Holding Company has been shown under the current liabilities. Pursuant to above, the c11rrcnt liabilities oftht: Group including the said adva nce of Rs. 5,000 lakh under JOA, exceed the current assets by Rs. 486 lakh as at March 31 , 2025.

The Holding Company's management believes that with the revocation or said suspension order of license no.179 of2022 and infusion of liquidity by focusing /managing of its real estate operation and/or the Holding Company's pla ns ofrestrncturing of its Engineering Business Undertaking as well as other interim measures to improve liquidity, the Holding Company will be able to continue its operntion for the foreseeable future.

Accordingly, the financial results of the Holding Company have been prepared on a going concern basis.

1. Other income of the Holding Company includes dividend of Rs. 685 lakh during the quarter ended March 31, 2025 (Rs 761 lakh for twelve months ended March 31 , 2025) and liabilities/provision no longer required written back of Rs. 102 lakh during the quarter ended March 31, 2025 (Rs 119 lakh for twelve months ended March 31, 2025).
1. The Holding Company has reviewed the deferred tax asset/deferred tax liabilities on deductible/taxable temporary differences between tax base of asset and liabilities and their carrying amount for financial reporting purposes at each reporting date. However, due to continue situation of uncertninty of sufficient taxable profit to recover the accumulated losses and unused tax credits against the taxable profits in future years related to Holding Company, deferred tax asset of the Holding Company have not been considered in the ti nancial results.
1. The audited standalone financia l results _are available on the Hold ing Company's website www.dcm.in. The particulars in respect of Holdi ng Company's standalone results are as under:

(Rs. in lnkh)
---------------	--	--	--	--	--

		Quarter ended	Yeor ended
Partlculars	March 31, 2025	December 31 2024	March 31, 2024	Mar·ch 31 2025	March 31,2024
Revenue from operations		27	25	27	358
Profil/(Loss) before tax	403	203	554	152	(68)
Profil/{Loss) after tax	403	203	554	152	(68)
Total comprehensive income/(loss)	381	218	564	174	(10)
Profit before interest, depreciation and tax	503	317	694	653	521
Cash profit	475	276	645	483	323

The audited consolidated financial resu lts for the quarter and year ended March 31, 2025, unaudited consolidated fina ncial results for the quarter ended December 31, 2024 have been prepared by the Group in accordance with the requirements of Ind AS 110 "Consolidated Financial Statements", Ind AS 111 "Joint Arrangements" and Ind AS 28 "Investments in Associates and Joint Ventures", as specified under Section 133 of the Companies Act, 2013, read with the Companies (Indian Accounting Standards) Rules, 20 I 5 and on the basis of the separate reviewed financial results of the Parent Company, its subsidiaries, its trust and jointly controlled entity and subsidiaries of the jointl y controlled entity.

The unaudited financial results of6 subsidiaries namely DCM lnfotech Limited (Formerly known as DCM Realty Investment & Consulting Limited), DCM Infinity Realtors Limited (Formerly known as DCM Data Systems Limited), DCM Landmark Estates Limited (Formerly known as DCM Textiles Limited), DCM Engineering Limited (Formerly known as DCM Tools & Dies Limited), DCM Realty and Infrastructure Limited and DCM Engineeri ng Products Education Society (a trust treated as subsidiary for consolidation purpose) have been consolidated. Financial statements ofS out of above 6 have been audited by their respective statutory auditors.

1. The figures for the quarter ended March 31, 2025 and March 31, 2024 nre the balnncing figures between th! audited figures in respect of the full financial year and the published year to date figures upto the third qunrtcr of the relevant financial year.
I 0. Amount mentioned as '0' in the financial results is below rounding off threshold adopted by the Group. Adding the individual figures may therefore not always result in exact total given.
I I. The above results have been reviewed by the Audit Committee and approved by the Board of Directors 111 its meeting held on May 27, 2025. The audit report of the statutory auditors is being filed with the BSE Ltd and National Stock Exchange of India Ltd. For more details on the consolidated results, visit Company's website www.dcm.in and Financial Results under Corporates section ofwww.nseindia.com and www.bsc:india.com.

For 11nd on behalf of the Board of Directors of DCM Limited

Place: Delhi Date: May 27, 2025

Jltendra Tuli -:;-~ ~ Chairman

DIN: 00272930

S S KOTHARI MEHlA & CO. LLP CHAl~TERED ACCOUNTANTS

Independent Auditors' Report on the Quarterly and Year to Dnte Audited Standalone Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended;

The Board of Directors of DCM Limited New Delhi

Report on the Audit of the Standalone Annual Financial Results

Opinion

I. We have audited the accompanying standalone financial results of D C M Limited (hereinafter referred to as the "Company") for the quarter and year ended March 31, 2025 (the "Statement"), attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations").
1. In our opinion and to the best of our information and according to the explanations given to us, the Statement:
i. is presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and
ii. gives a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards and other accounting principles generally accepted in India of the net profit and other comprehensive income/(loss) and other financial information of the Company for the quarter and year ended March 31, 2025.

Basis for Opinion

We conducted our audit of the standalone financial statements in accordance with the Standards on Auditing (SAs), as specified under section 143(10) of the Companies Act, 2013, as amended ("the Act"). Our responsibilities under those Standards are further described in the "Auditor's Responsibilities for the Audit of the Standalone Financial Results" section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the standalone financial statements under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our audit opinion on the statement.

Plot No. 68, Okhla industrial Area, Phase-Ill, New Delhi-110020 Tel: +91-11-4670 8888 E-mail: [email protected]

S S KOTHARI MEHTA .... ----& CO LLI) ----······ . . . CHARTERED ACCOUNTANTS

Emphasis of Matter

We draw attention to Note 3 of the Statement wherein during the earlier year in view of continued situation of industrial unrest, the Company has declared lockout at its engineering business undertaking. On the basis of legal advice, management of the Company is of the view that the present lockout is legal and justified. Therefore, the Company has not made any provision for wages pertaining to the lockout period October 22, 2019, to March 31, 2025, aggregating to Rs. 7,439 lakhs (current quarter Rs. 158 lakhs). Our opinion is not modified in respect of this matter.

Material Uncertainty on Going Concern

We draw attention to Note 4 & 5 of the Statement highlighting that the Company has entered into a Joint Development Agreement (JOA) with a party for development of its Land situated at Hisar. The JOA is subject to fulfilment of certain terms and conditions by the said party as well as receipt of regulatory approvals. The JOA has become effective pursuant to compliance of certain terms and conditions in terms of said JOA.

The Director General, Town and Country Planning, Haryana has suspended the licence for development of the said land taking a note that an enquiry has been initiated against the Company in respect of the Company's land at Hisar. As per said Order, the licensee is directed not to carry out any development work on the above-mentioned land at Hisar and also not to create any third party rights unless the said suspension is revoked. The Company is taking appropriate action in the matter for the revocation of said suspension order.

Pending revocation of said suspension of license, the advance of Rs. 5,000 lakhs received by the Company under the said JOA, has been shown under the current liabilities. Pursuant to above, the current I iabilities of the Company including the said advance of Rs. 5,000 lakhs received under JOA exceed the current assets by Rs 3,923 lakh as at March 3 l, 2025. The management of the Company holds the view that the Company has merits in the case and is confident to get favourable order in the said matter of revocation of suspension order.

The management of the Company believes that with the revocation of said suspension Order of license and infusion of liquidity by focusing /managing of its real estate operation and/or the Company's plans of restructuring of its Engineering Business Undertaking as well as other interim measures to improve liquidity, the Company will be able to continue its operation for the foreseeable future. Accordingly, the financial results of the Company have been prepared on a going concern basis.

Our opinion is not modified in respect of this matter.

.,SAccoll(

Management's Responsibilities for the Standalone Financial Results

The Statement has been prepared on thti basis of the standalone annual financial statements. The Company's Man11gement and Board of Directors of the Company are responsible for the preparation ii MEHr,1 and presentation of the Statement that gives a true and fair view of the net profit and other ~~~ ti mprehensive income/(loss) of the Company and other financial information in accordance with ~ NEV~ ~1 recognition and measurement principles laid down in Indian Accounting Standards prescribed

S S KOTHARI MEHTA --------- & CO LL P ------------ CHARTERED ACCOUNTANTS

under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Statement that give a true and fair view and are free from material misstatement, whether due to fraud or error.

1. In preparing the Statement, the Board of Directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.
1. The Board of Directors are also responsible for overseeing the Company's financial reporting process.

Auditor's Responsibilities for the Audit of the Standalone Financial Results

1. Our objectives are to obtain reasonable assurance about whether the Statement as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the Statement.
1. As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional scepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the Statement, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3)(i) of the Act, we are also responsible for expressing our opinion on whether the company has adequate internal financial controls with reference to financial statements in place and the operating effectiveness of such controls.
Evaluate the appropriateness of accounting policies used and the reasonableness of acco~nting estimates and related disclosures made in the Statement by the Management and the Board of • ectors.

. elude 011 lhi:, appropriateness of the Hoard of Directors' use of the going concern basis of ,... ounting and, based on the audit evidence obtained, whether a material uncertainty exists related Page 3 of4

S S KOTHARI MEHTA • & CO. LLP CHARTERED ACCOUNTANTS

:,----------------------~~~~~ •• ·.•~

to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.

• Evaluate the overall presentation, structure and content of the Statement, including the disclosures, and whether the Statement represents the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

Other matters

The Statement includes the results for the quarter ended March 31, 2025 being the balancing figure between the audited figures in respect of the full financial year ended March 31, 2025 and the published unaudited year-to-date figures up to the third quarter of the current financial year, which were subjected to a limited review by us, as required under the Listing Regulations.

For S S Kothari Mehta & Co. LLP Chartered Accountants irm Registration Numbe .- 000756N/ N50044 I Partner

Membership No. 4 I 1678

Place: New Delhi Date: May 27, 2025 UDJN : '2S l* \€, ~~ e,* 1,1(0. !. 1.1 W** '3,00 ^~ I> CM LIMITEJ)

llegd. Office: 2050-2052, 2nd Floor, Plaz~-11, Centrnl Square, 20, Mnnohnr Lal Khurunu Mnrg, Burn Hindu Ruo, J)clhl - 110006 Ii-mull: [email protected] Phone: 0ll-41539170 CIN: L74899DLl889PLC000004

Stnll'nwnt of Audited Stundnlonc Finnncial Results for the quarter and ycnr ended Murch 31, 2025

	(Rupees In lukh)
			For the quarter ended		For the ycnr ended
S.No,	Pnrtkulnrs	March 31, 2025	2024	Dec cm ber 31, Murch JI, 2024	March JI, 2025	Mnn·h 31, 2024
		Audited (Refer Note 9)	Unaudited	Audited (Refer Note 9)	Audited	Audited
I	Revenue
(11)	Revenue from operations		27	25	27	158
	(b) Other income	805	431	900	1,349	1,012
	Total income	805	458	925	1,376	1,370

2	Expenses
	(a) Cost of materials consumed	-	-	-	-	139
	(b) Changes in inventories of finished goods and work in progress	-	-	-	-	22
	(c) Employee benefits expense	43	72	64	288	315
	(d) Finance costs	28	41	49	171	198
	(e) Depreciation and amortization expense	71	73	91	330	391
	(I) Other expenses	260	69	167	435	373
	Totnl expenses	402	255	371	l,224	1,438
3	Profit/(Loss) before tax	403	203	554	152	(68)
4	Tnx expense
	Current tax	-	-	-	-
	Tax adjustment relating to prior periods	-	-	-	-
	Deferred tax expense ( Refer Note 7)	-	-	-
	Totnl tax expense	-	-	-	-	-
5	Profit/(Los~) for the period/ yen,		203	.,.,		(68)
		403		554	152
6	Other cumpr~henslve Income
	ltems that will not be reclassified to profit or loss
	Re-measurement (losses)/ gains of defined benefit obligations	(22)	15	10	22	58
	Income tax relating to remeasurement on defined benefit plan (Refer Note 7)	-	-	-	-	-
	7 Totnl comprehensive lncome/(loss) for the period/ year	381	218	564	174	(10)
8	Paid up equity share capital (Face value Rs. IO per share)	1,868	1,868	1,868	1,868	1.868
9	Other equity				(915)	(1.088)
IO	Earnings/ (loss) per equity share (EPS) of Rs. 10 each (not annualised)
	Basic and Diluted	2.16	1.08	2.97	0.81	(0 36)

DCM LIMITED

Rcgtl. Ofl1ce: 2050-2052, 2nd Floor, Pluzn-11, Centrul S11unre, 20, Mnnohnr Lnl l(lrnrnnn Mnrg, Barn Hintlu Rno, Delhi• I 10006 E-mnil: [email protected] Phone: 011-41539170 CIN: L74899DLl889PLC000004

Nott•s:

I. Stnndnlonc segment wise Information for the quarter and yenr ended March 31, 2025

(Rurms In lnl <l1)< th=""></l1)<>
			For the qunrter ended		For the ycnr ended
S.No.	Particulars	Mnrch 31, 2025	December 31, 2024	Mnrch 31, 2024	March 31, 2025	Mnrch 31, 2024
		Audited (Refer Note 9)	Unnudited	Audited (Refer Note 9)	Audited	Amllted

I	Segment revenue				-	-
	(a) Real Estate (bl Grey Iron Costing			25		27 358
			27
	Totnl	-	27	25	27	358
	Less : Inter seement revenues	-	-	-		-
	Net revenue from operntions		27	25	27	358

2	Segment results (Profit/(Loss) before interest nnd tnx from ordinary activities)
	(a) Real Estate	4	-		14	-
	(b) Grey Iron Casting	(217)	(101)	(201)	(603)	(576)

	Total	(213)	(101)	(201)	(589)	(576)
	Less: I) F inancc costs	28	41	49	171	198
	: II) Un-allocable expenditure net of un-allocable income	(644)	(345)	(804)	(912)	(706)
	Profit before tnx	403	203	554	152	(68)

3	Segment assets
	(a) Real Estate	176	176	176	176	176
	(b) Grey Iron Casting	3,315	3,529	3,750	3,315	3,750
	Totnl segment assets	3,491	3,705	3,926	3,491	3,926
	Others un-allocated	4,955	4,821	5,310	4,955	5,310

	Total assets	8,446	8,526	9,236	8,446	9,236

4	Segment liabilities
	(a) Real Estate	6,745	7,126	7,467	6,745	7,467
	(b) Grey Iron Casting	609	679	774	609	774
	Total segment liabilities	7,354	7,805	8,241	7,354	8,241
	Others un-allocated (excluding borrowings)	139	149	215	139	215

	Total liabilities	7,493	7,954	8,456	7,493	8,456

D (' M LIMITED

Rcgd. Office: 2050-2052, 2nd Floor, Plnzn-11, Central Squnre, 20, Munohnr Lnl Khurana Murg, Burn llindu Ruo, Delhi - 110006 E-1111111: [email protected] Phone: 011-41539170 CIN: L74899DLl889PLC000004

St11tc111cnt of Au11i1cd Stundulonc Assets nnd Linbilitics us at Murch 31, 2025

l'nrticulnrs	As Ill March JI, 2025	As at March 31, 2024
ASSETS
Non-current nssets
Property, plant and equipment	2,850	3,111
Intangible nsscts	2	2
r inancial assets
lnwstmcnts	3,168	3,173
Other linandal assets	198	176
Non-current tax assets (net)	343	410
Other non-current assets	369	748
Totnl non-current assets	6,930	7,620
Current assets
Inventories	787	919
Fi1rnncial assets
Trnde receivables	10	14
Cash and cash cyuivalcnts	8	8
Bank balances other than cash and cash equivalents	549	497
Loans	6	7
Other financial assets	5 151	31 140
Other current assets
Total current nsscts	1,516	1,616
Toti1l nsscts	8,446	9,236
EQUITY AND LIABILITIES
Equity
Equity share capital	1,868	1,868
Other equity	(915)	(1,088)
Toti1I equity	953	780
Liabilities
Non-current liabilities
Financial liabilities
Other financial liabilities	1,749	2,467
Provisions	305	334
Total non- current liabilities	2,054	2,801
Current liabilities
Financial liabilities
Trade payables
Dues to micro and small enterprises	89	87
Dues to others	70	79
Other financial liabilities	5,229 31	5,369 104
Other current liabilities	20	16
Provisions
Total current liabilities Total equity and liabilities	5,439 8,446	5,655 9,236

DCM LIMITED

R,2<1, Office: 2050-2052, 2nd Floor, Plaza-II, Central Square, 20, Manohar Lal Khurana Marg, Bnra Hindu Rno, Deihl - l 10006 E-mail: [email protected] Phone: 0ll-41539170 CIN: L 74899DLl889P LC000004

		Ru ces Jn Jukh
Pu1·1icufu1·s	For the year ended March 31, 2025	For the ycnr ended Morch JI, 2024
Cnsh flow from operating activities
Proti/ (Loss) before taxation	I 52	(68)
Adjustments for :
Dcprccia1ion and amortisation expense	llO	391
Profit on property plant and equipment sold or discarded (net)	(5)
Liabilities no longer required written back	(I 19)	(567)
Dividend income	(761)	(77)
lnhm~st income	(446)	(8)
Bnd trade nnd other receivables, Joans ond advances written off	12
lmpnirmen1 in the value of inventory	m	94
Miscellaneous expenses written off
Impairment in the value of investment
Finance costs	171	198
Assets writ!Cn off	0	42
Profit on sale of long term investments under buy back scheme		()58)
Operating cash now before working capital changes	(527)	(35J)
Working cupitul chunges
(lncrcnse)/decnrnse in inventories	0	161
(!ncreose)/dccrense in trade receivables	4
(lncrenseJ/decrense In loons	0	9
(Increase)/ decrease in other financial assets	(5)	40
(lncrense)/decrcase in other assets	369	t50
Incrcnsc/ (decrease) in trnde payables	(8)	(28)
Increase/(decrcase,) in provisions	(2)	(180)
Increase/(decrease) in financial Habilities	(659)	34
lncrease/(decreaseJ in other liabilities	(7))	(43)
Cash (used) from operntions	(901)	(210)
Income tax paid (net of refund)	67	(10)
Nat ca;·h (11sad) In opar11ti11g 11ct/viliei· (A)	(834)	(220)
Cash [lmv ((J)m iuves(iug activities
Payment towards property, plant and equipment (including capital advances)	(72)	(I)
Proceeds from disposal of property, plant and equipment (including advance received)
Intcn:st income	441
Dividend income	761	77
Sale of Investment under buyback scheme		432
Maturity of/ (Investment in) bank deposits (net)	(52)	(309)
Net c <rsh (bj<="" flctivitie.\'="" ge11erutetlfrom="" luvestl11g="" td="">	I 085	207	I 085	207
Cash flow (mm (immei11g actii•ilies
Interest pnid on interest bearing fimmcial liobiJity	(25 I)
Net cash (w;ed) in fir,a11ci11g activities (CJ	(251)
Net cnsh flows flncrcuse / (decrease)! during the year (A+B+C)		(JlJ
Cash and cash equivalents at the beginning of the year		21
Cash nnd cnsh equivalents at the end oflhe year

Components orcnsh and cash equivalents Cash on hand Balances with scheduled banks: - Current accounts Cash and cash equivalents at the end orthe year

2, These results have been prepared in accordance with the recognition and measurement principles of the Companies (Indian Accounting Standards) Rules, 2015, (Ind AS), prescribed under Section 133 of the Companies Act, 2013, other accounting principles generally accepted in India and are in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended),
3, In view of the continued situation of industrial unrest at Engineering Business Undertaking (refer as Engineering Division) of the Company, situated at Village Asron, District Shaheed Bhagat Singh Nagar (Punjab), the management of the Engineering Division had recommended declaration of lockout. The Board of Directors of the Company in their meeting held on October 21, 2019 had accordingly approved the declaration of lockout at the Engineering Division w,e,f, October 22, 2019,

The lockout was opposed by the workmen of said Engineering Division before the Labour Authorities and presently the matter remains sub-judice before the labour authorities. Based on the legal advice received by the Company, the management is of the view that the present lockout is legal andjustified. Therefore, the Company has not made any provision for wages pertaining to the lockout period i.e., October 22, 20 I 9 to March 31, 2025 of the workmen dues aggregating to Rs 7439 Lakh out of which Rs. I 58 lakh pertain to quarter ended on March 31, 2025.

The Company is evaluating and pursuing various options concerning its Engineering business/ operations. As and when anything is finalized, it shall seek requisite approvals from the Board and other stakeholders and make requisite intimations as required under applicable laws. In the interim, the Company is continuing with its endeavors to upkeep the factory and to rationalize the workmen force.

The Company had signed a Joint Development Agreement ("JOA") for the development of its 68.35 acres of land situated in the revenue state of Village Bir Hisar, Sector-23, Hisar, Haryana (referred as "Hisar land" or "Project Land") on 11.08.2022 with a party subject to fulfillment of certain terms and conditions by the said party as well as receipt of regulatory approvals, In this connection, the Company had received a license no.179 of2022 for joint development with the said party on November I 0, 2022 in respect of 67.275 acres of said Hisar land under Regulation of Urban Area Act, 1975 for setting-up of affordable residential plotted colony under Deen Dayal Jan Awas Yojana-2016 (referred as "Project").

The Director General, Town and Country Planning, Haryana, however, suspended the said licensee no.179 of 2022 in April 2023 taking a note that an enquiry has been initiated against the Company by Deputy Commissioner in respect of the Company's land at Hisar.

The Company along with the Developer is putting-in earnest efforts to take up the matter of revocation of said suspension order with the concerned authorities. However, the said matter remained pending as on the date of approval of these audited results.

The Company as well as the Developer are hopeful that the requested revocation of the suspension order of License no.179 of 2022 will be acceded to by the authorities and that the development work on the land shall start soon thereafter. Both parties are making endeavors to have this matter resolved at the earliest.

Pending revocation of suspension of license no.179 of 2022 by Director General, Town and Country Planning, Haryana (refer note 4 above), the advance of Rs. 5,000 lakh received under the JOA has been shown under the current liabilities. Pursuant to above, the curr~mt liabilities of the Company

including the said advance of Rs. 5,000 lakh under JOA, exceed the current assets by Rs. 3923 lakh as at March 31, 2025.

The management of the Company believes that with the revocation of said suspension order of license no, 179 of 2022 and infusion of liquidity by focusing /managing of its real estate operations and/or the Company's plans of restructuring of its Engineering Business Undertaking as well as other interim measures to improve liquidity, the Company will be able to continue its operations for the foreseeable future.

Accordingly, the financial results of the Company have been prepared on a going concern basis.

1. Other income includes dividend of Rs. 685 lakh during the quarter ended March 31, 2025 (Rs 761 lakh for twelve months ended March 31, 2025) and liabilities/provision no longer required written back of Rs. I 02 lakh during the quarter ended March 31, 2025 (Rs 119 lakh for twelve months ended March 31, 2025).
1. The Company has reviewed the deferred tax asset/deferred tax liabilities on deductible/taxable temporary differences between tax base of asset and liabilities and their carrying amount for financial reporting purposes at each reporting date. However, due to continuing situation of uncertainty of sufficient taxable profit to recover the accumulated losses and unused tax credits against the taxable profits in future years, deferred tax asset have not been considered in the financial results.
1. Amount mentioned as '0' in the financial results is below rounding off threshold adopted by the Company. Adding the individual figures may therefore not always result in exact total given.
1. The figures for the quarter ended March 31, 2025 and March 31, 2024 are the balancing figures hetween the audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the relevant financial year.
l 0. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on May 27, 2025. The audit report of the statutory auditors is being filed with the BSE Ltd and National Stock Exchange of India Ltd. For more details on the standalone results, visit Company's website www.dcm.in and Financial Results under Corporates section of www.nseindia.com and www.bseindia.com.

For and on behalf of the Board of Directors of DCM Limited

Place: Delhi Date: May 27, 2025

Jitendra Tuli .....-- ^J·-- /. ,--J -~.......-!)C......,.._, I -./L,;

Chairman DIN: 00272930

May 27, 2025

BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai-400 001

National Stock Exchange of India Ltd. Exchange Plaza, Plot no. C/1, G Block, Bandra - Kurla Complex, Bandra (E), Mumbai - 400 051

Scrip Code: 502820 ISIN: INE498A01018 Scrip Code: DCM

Sub - Declaration on Unmodified Opinion in the Auditors' Report for Financial Year 2024-25

Dear Sir/ Madam,

In terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, I hereby declare that M/ s S S Kothari Mehta & Co. LLP, Chartered Accountants, New Delhi (Registration No, 000756N/N500441), the Statutory Auditors of the Company have issued an Audit Report with unmodified opinion on the Audited financial results (Standalone and Consolidated) of the Company for the financial year ended on 31st March 2025.

You are requested to kindly take the above on record.

Thanking you,

Yours faithfully, For DCM Limited

(~ \ '~~ Ashwani 1'.U~Singhal

Chief Financial Officer

Registered office: Unit Nos. 2050 to 2052, Plaza - II, 2nd Floor, Central Square, 20, Manohar Lal Khurana Marg, Bara Hindu Rao, Delhi -110006. Phone: (011) 41539170 CIN: L74899DL1889PLC000004, Website: W\Vw.dcrn.in, Email Id: investors([1)dcm.in

Annexure -3

Disclosure of information pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024

S.No.	Particulars	Remarks
1	Name of the Auditor	M/s S S Kothari Mehta & Co. LLP, Chartered Accountants (Firm Registration No. 000756N/N500441)
2	Reason for change viz., appointment, resignation, removal, death or otherwise re-appointment	Re-appointment of M/s S S Kothari Mehta & Co. LLP, Chartered Accountants for second term of 5 consecutive years, pursuant to Section 139 of the Companies Act, 2013.
3	Date of appointment/ re-appointment / cessation & term of appointment/ re-appointment	The Board of Directors, on the recommendation of the Audit Committee approved the re-appointment of M/s S S Kothari Mehta & Co. LLP, Chartered Accountants as the Statutory Auditors of the Company, for a second term of five consecutive years, commencing from the conclusion of the 135th Annual General Meeting ('AGM') for the financial year 2024-25 till the conclusion of the 140th AGM of the Company for the financial year 2029-30. The said re-appointment shall be subject to the approval of the Shareholders which shall be taken in the ensuing AGM of the Company.
4	Brief profile	M/s S S Kothari Mehta & Co. LLP, Chartered Accountants (S S Kothari) is one of the renowned CA Firms with over 50 years of multi industry experience. S S Kothari are Statutory Auditors to large number of listed companies. They possess strong Domestic Network of Branches in Kolkata, Chandigarh & Mumbai amongst other states and has PAN India presence through network of associates. S S Kothari also provide specialist services in the field of corporate financing, corporate restructuring, statutory audit & assurance, risk & management assurance division, direct taxes & indirect taxes, audit and management audit etc., through about its 150 Chartered Accountants in employments.

Re-appointment of Statutory Auditors

Registered office:

		S S Kothari have Statutory and Management Audit experience in various business sectors, in India & abroad and handled large multi-locational assignments of various large manufacturing Companies.
5	Disclosure of relationships between Directors (in case of appointment of a Director)	Not Applicable

AI assistant

DCM Ltd. Regulatory Filings 2025

61500_rns_2025-05-27_6a2a475e-0a0d-494d-b40f-3bb787d97dc3.pdf

Sub: Outcome of the Board Meeting held on May 27, 2025 and Disclosure under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("SEBI LODR")

S S KOTHARI M HTA & CO. LLP ---- CHARl _RED ACCOUNTANTS F