DCM Limited announced its unaudited consolidated financial results for the quarter ended December 31, 2025, showing a significant decline in profitability compared to the previous year. The company reported a consolidated net loss of Rs 30.00 lakh for Q3FY26, marking a sharp contrast to the profit of Rs 2,056.00 lakh recorded in Q3FY25.

Board Meeting and Regulatory Compliance

The Board of Directors approved these financial results at their meeting held on February 12, 2026, which commenced at 3:10 PM and concluded at 7:00 PM. The meeting addressed key regulatory requirements under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance Overview

The company's consolidated financial performance for the quarter presents a mixed picture:

While revenue from operations showed a marginal increase, total income declined due to lower other income of Rs 77.00 lakh compared to Rs 496.00 lakh in the previous year quarter.

Nine-Month Performance

For the nine months ended December 31, 2025, the company demonstrated better performance with a consolidated net profit of Rs 439.00 lakh compared to Rs 2,098.00 lakh in the corresponding period of FY25. Revenue from operations for the nine-month period stood at Rs 5,291.00 lakh versus Rs 5,241.00 lakh in the previous year.

Key Corporate Appointment

The Board of Directors approved the appointment of Ms. Sonal Gupta as Company Secretary and Compliance Officer with effect from February 12, 2026. Ms. Gupta, an Associate Member of the Institute of Company Secretaries of India with over 11 years of corporate experience, replaces Mr. Arjit Gupta who was relieved from his position on December 12, 2025.

Segment-wise Performance

The company's business segments showed varied performance during Q3FY26:

The IT Services segment remained the primary revenue contributor, while the Grey Iron Casting segment continued to face challenges with negative results.

Ongoing Challenges

The company continues to face several operational challenges, including an ongoing lockout at its Engineering Business Undertaking since October 22, 2019, with unprovided wages aggregating to Rs 7,845.00 lakh as of December 31, 2025. Additionally, the company is dealing with legal proceedings related to its Joint Development Agreement for land development in Hisar, Haryana, involving an advance of Rs 5,000.00 lakh from the developer.

Financial Position

As of December 31, 2025, the company's current liabilities exceeded current assets by Rs 284.00 lakh on a consolidated basis. The management believes that through focused management of real estate assets and restructuring of the Engineering Business Undertaking, the company will be able to continue operations for the foreseeable future.

DCM Shriram Industries Ltd has secured a significant regulatory milestone with the National Company Law Tribunal (NCLT) sanctioning its comprehensive corporate restructuring plan. The approval marks a major step in the company's strategic reorganization efforts.

Corporate Restructuring Details

The NCLT-approved scheme encompasses a composite arrangement involving multiple corporate actions. The restructuring plan includes the amalgamation of DCM Shriram Industries with Lily Commercial, followed by a strategic demerger of operations.

Shareholder Impact

Under the sanctioned scheme, existing shareholders of DCM Shriram Industries will receive shares in the resultant companies following the completion of the restructuring process. This arrangement ensures that current stakeholders maintain their investment exposure through equity participation in the newly formed entities.

Strategic Implications

The corporate restructuring will result in the creation of two distinct business entities - DCM Shriram Fine Chemicals and DCM Shriram International. This separation is expected to allow each entity to focus on its specific business segments and operational requirements.

The NCLT approval represents the completion of the regulatory approval process for this complex corporate arrangement, enabling the company to proceed with the implementation of its restructuring plan.