Unaudited Financial Results for the Quarter and Half Year Ended 30 September, 2026

DCM SHRIRAM INDUSTRIES LTD. @ ihiram ‘KANCHENJUNGA', 18, BARAKHAMBA ROAD, NEW DELHI-110001, INDIA. 7" November, 2026 To, To, BSE Ltd. National Stock Exchange of India Ltd Pheroze Jeejeebhoy Towers, Exchange Plaza, 5th Floor, Plot No. C-1, Dalal Street, Fort, G Block, Bandra Kurla Complex, Bandra (E) Mumbai-400001 Mumbai- 400 051 Scrip Code: 523369 Symbol: DCMSRIND Sub: Unaudited Financial Results for the Quarter and Half year ended 30" September, 2026. Dear Sir, Pursuant to Regulation 33 of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, we attach herewith the Unaudited Financial Results and Limited Review Report thereon for the quarter and half year ended 30" September, 2026. These have been reviewed by the Audit Committee and adopted in the meeting of the Board of Directors held today i.e., 07.11.2026. The meeting commenced at 11:00 AM and concluded at 12:00 Noon. An extract of the above results in the prescribed format will be published in the newspapers and placed on the Company’s website. Thanking you, Yours Faithfully (Y.D. Gupta) Company Secretary & Compliance Officer FCS 3405 Encl: A/la g *f N/ P DCM SHRIRAM INDUSTRIES LTD. Regd. Off.: 306, 3rd F'oor, Ashoka Estate 24, Barakhamba Road, New Delhi-110001 TEL.: 011 43745000 O FAX : 011 23315424 [0 E-MAIL: dsil@dcmsr.com [0 POST BOX No. 205 O VISIT US AT : http://www.dcmsr.com [J CIN : L74899DL1989PLC035140 0 GSTIN : 07AAACD0204C2ZM Building No. 10, 12th Floor, Tower-C BSR&Co. LLP DLF Cyber City, Phase- I Gurugram - 122 002, India Chartered Accountants Tel: +91 124 719 1000 Fax: +91 124 235 8613 Limited Review Report on unaudited financial results of DCM Shriram Industries Limited for the quarter ended 30 September 2026 and year to date results for the period from 1 April 2026 to 30 September 2026 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of DCM Shriram Industries Limited 1. We have reviewed the accompanying Statement of unaudited financial results of DCM Shriram Industries Limited (hereinafter referred to as “the Company”) for the quarter ended 30 September 2026 and year to date results for the period from 1 April 2026 to 30 September 2026 (‘the Statement”) 2. This Statement, which is the responsibility of the Company’s management and approved by its Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to issue a report on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. ForBSR & Co. LLP Chartered Accountants Firm's Registration No.:101248W/W-100022 B7 1;@ lpen Adhir Kapoor Partner New Delhi Membership No.: 098297 07 November 2026 UDIN:26098297UTECMC4309 Registred Offce 85 R & Co (aparinership im wit Registration No. BAG1223) convertad nlo 8 S R & Co LLP (2 141 Floor, Coniral B Wing and North C Wing, Nesco T Park 4, Nesco Limited Libity Partnerso wih L Regsiraton No. AABw-in 8afi1ctf3om 1Octo)ber 14,2013 Center Westam Expross Highway. Goregaon (East), Mumoal - 400063 Page 1 of 1 DCM SHRIRAM INDUSTRIES LIMITED CIN : L74899DL1989PLCO35140 308, 3rd Floor, Ashoka Estate, 24 Barakhamba Road, New Delhi - 110001 TEL.: +91-7782044323, E-mail: dsil@dcmsr.com, website: www.dcmsr.com STATEMENT OF FINANCIAL RESULTS FOR THE QUARTER AND SIX MONTHS ENDED 30 SEPTEMBER 2026 (2 in Lakhs) Quarter ended Six months ended Year ended Sl. S No. PARTICULARS 30.09.2026 | 30.06.2026 | 30.09.2025 | 30.09.2026 | 30.09.2025 | 31.03.2026 (Unaudited) | (Unaudited) | Refer Note 2| (Unaudited) |R efer Note 2| (Audited) 1. |Revenue Net sales 30,933 29,288 33,405 60,221 62,659 115,302 Other operating income 173 75 146 208 23| 710 Revenue from operations 31,106 29,363 33,551 60,469 62,893 116,012 Other income 63 617 7 680 112 32| Total Income (1) 31,169 29,980 33,622 61,149 63,005 116,444 2. |Expenses a) Cost of materials consumed 3,088 6,854 3,345 9,942 17,559 84,146 b) Changes in inventories of finished goods, 20,661 17,086 24,437 37,747 32,292 1,640 work-in-progress and stock-in-trade ) Employee benefits expense 1374 1,414 1,370 2,788 3,019 6,551 d) Finance costs 389 757 646 1,146 1512 2,431 &) Depreciation and amortisation expense a78 449 449 927 892 1,793 ) Other expenses | 3201|3083 6,755 5,810 13,653 Total Expense (2) 29,851 33,330 59,305 61,084 110,214 3. | Profit before tax (1-2) 1,715 129 292 1,884 1,921 6,230 4. | Tax expense (Refer note 4) a13 (26) (55) 387 505 2,069 5. | Net profit after tax for the period (3-4) 1,302 155 347 1,457 1,416 4,161 6. | Other Comprehensive Income/(Loss) [OCI] (i) Items that will not be reclassified to Profit or loss (90) (90) (3) (180)] () (359) (ii) Income tax relating to items that will not be. reclassified to Profit or loss 23 23 i a6 3 90 Total other Comprehensive Income(loss) for the period/year (A+B)| (o7) (67) @) (139) (a) (269) 7. | Total Comprehensive Income (after tax) (5+86), [ 1,235 88 345 1,323 1,412 3,892 8. | Paid-up equity Share Capital (Face value T 2 per equity share) 1,740 1,740 1,740 1,740 1,740 1,740 9. |Other Equity 34,738 10. | Basic and diluted earnings per share () (Not annualised) 1.50 0.18 0.40 1.67 163 4.78 Place : New Delhi For and on behalf of the Board Date :07.11.2026 MADHAV B. SHRIRAM Managing Director & CEO DIN : 00203521 Notes 1. This Statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS), prescribed under Section 133 of the Companies Act, 2013, as amended, and other recognized accounting practices and policies to the extent applicable. 2. The figures for the earlier periods have been restated to give effect to the Composite Scheme of Arrangement during FY 2025-26. The pre- scheme and restated figures, wherever applicable, have already been disclosed in the previously published financial results, except for the pre-scheme figures for the half year ended September 2025,where the pre-scheme Total Income was ¥1,03,357 lakhs, Profit after Tax was %2,085 lakhs, Total assets were 21,91,992 lakhs and Total liabilities were ¥1,01,948 lakhs. 3. There has been ambiguity with regard to chargeability of UP VAT or GST on certain supplies made to a party and therefore no tax was charged on invoices raised for such supplies. The Hon'ble Allahabad High Court held that no VAT is chargeable on such transactions. This matter is sub-judice before the Hon'ble Supreme Court. [Showing first 8,000 characters — download PDF for full document]