5221632025-07-012025-09-305221632025-09-305221632025-03-315221632025-04-012025-09-305221632025-07-012025-09-30in-capmkt:OtherExpenses1Member5221632025-04-012025-09-30in-capmkt:OtherExpenses1Memberiso4217:INRiso4217:INRxbrli:shares522163DIACABSNOTLISTEDINE989C01038Diamond Power Infrastructure LimitedMain BoardEquity2025-04-012026-03-312025-11-102025-11-04INRLakhsQuarterlySecond quarterSingle segmentCables & Conductors2025-11-1016:20:002025-11-1017:30:00trueCash Flow IndirectNot applicable2025-07-012025-09-30UnauditedConsolidated43833290001044000438437300036668050000-102861000545450009817700073999000305653000409631800028805500002880550005400000537700010777000027727800000002772780000277278000000052697100010.530.53000.530.53Notes to Consolidated Financial Results:1.These Consolidated Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on November 10, 2025. The Auditors of the Company have carried out a Limited Review of the above Consolidated Financial Results for the quarter and half year ended September 30, 2025 in the terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015.2.List of Entities Consolidated: a)Diamond Power Infrastructure Limited (Holding Company b)DICABS Nextgen Special Alloys Private Limited (Subsidiary Company) 3.The Holding Company and subsidiary company is engaged in the business of manufacturing Cables and Conductors, which in terms of Ind AS 108 on Operating Segments, constitute a single operating segment.4.Further with regard to the Holding Company: a)Pursuant to the takeover of the Company by the new management upon approval of the Resolution Plan by the Hon. NCLT in FY 22-23, the Company has passed the entries to account for the write-offs, write-backs and other adjustments of assets and liabilities, arising on account of the Resolution Plan as approved, through Capital Reserve. Subsequently, the management has continued the policy to account for any amounts relating to the period prior to the takeover by the new management through Capital Reserve only. Accordingly, during the quarter under report, the proceeds of Rs. 116.83 Crores from sale of shares of held by Trustee on behalf of Lenders, which of been utilised for repayment to the lenders as per the approved Resolution Plan, have been credited to Capital Reserve. However, the management has also initiated the process of taking an expert opinion on any possible alternate accounting treatment of the same and the effect, if any, on account of the same, shall be given in the annual audited financial statements for the year with corresponding disclosures. b)As at the end of the quarter, for the Holding Company, the updation/ preparation of Property, Plant and Equipment Register with all necessary details and reconciliation with the books of accounts, as well as verification of amounts reflected as capital work in progress (CWIP) and giving appropriate effect to the same continued to remain under process. The Company has allotted the task relating to the same to an Independent Agency but the completion was taking longer time than expected considering the huge volume of Property, Plant and Equipments and also the work was being conducted with operations ongoing in various sections of the Company’s production plant. The Agency has completed primary Physical Verification of the Property, Plant and Equipment and reconciliation of the same with the data available with a cut-off date of 31st March, 2024 as also a preliminary value allocation of costs and accumulated depreciation. However, the determination the final value-in-use of each item of Property, Plant and Equipment as also the estimated remaining useful lives was still under process given the technicalities involved in the estimations due to Property, Plant and Equipment having remained idle for a long period prior to takeover by new management and also limitation on availability of data in as much a substantial documentation had been seized by CBI and ED during the course of action on erstwhile management during the pre NCLT period. However, now the Company under the new management has been discharged from the cases and hence the documents are expected to be received back soon which will assist in speeding up the completion of the aforesaid exercise. Consequently, for the half year and quarter ended 30th September, 2025, the Property, Plant and Equipment Block is being carried forward with balances as appearing from the Pre-NCLT / RP period pending the exercise as aforesaid and adjustments to be made as an outcome of the same while fresh additions made post takeover by new management have been presented under the respective blocks. Further, pending completion of the exercise as aforesaid, the Company has continued to provide depreciation @ 20% of applicable depreciation as per part C of Schedule II of the Companies Act, 2013 on the overall block Property, Plant & Equipments Blocks relating to period prior to takeover by the new management. This has been done considering the estimated utilisation, given that the manufacturing operations were still not operating at optimum capacity and estimates of normal wear and tear based on usage. Further, on new additions which were being fully put-to-use, depreciation has been fully provided. The Management expects this to fairly represent the depreciation charge for the quarter, pending completion of the exercise as aforesaid. The Company has further appropriated and capitalised electricity, manpower and interest costs to CWIP block which are identified and / or worked out as relating to ongoing expansion / commissioning of CWIP as well as proportionate allocation towards estimated capacity utilisation of Property, Plant, Equipment Block. Upon completion of the exercise as aforesaid, once the final value-in-use of each item of Property, Plant and Equipment is crystallised the necessary effect of the same, including impairment, if any, shall be provided in the books, considering that it relates to period prior to takeover by new management. Further, as the estimated remaining useful lives are finalised, the exact amount of prospective depreciation charge will also be worked out and provided for.d.)For the Holding Company, no provision has been made for Income Tax for the quarter ended September 30, 2025 considering the brought forward unabsorbed losses and unabsorbed depreciation e.)The Holding Company would continue to state that the Enforcement Directorate has not yet released their attachment on the Assets. However, the matter relates to the period prior to the NCLT proceedings and takeover by the new management. In the opinion of the Company, the new management and the assets taken over are protected under S. 32 of the IBC and hence the assets are eligible to be released from the said attachment. The Company has filed petitions before the relevant Honourable Courts seeking release of the attachments.5.During the previous financial year, the Board of Directors of the Holding Company approved the sub-division / stock split of existing 1 (one) Equity Share of Company having Face Value of Rs 10/- each fully paid up into 10 (ten) Equity Share of the Company having Face Value of Rs 1/- each fully paid up. The Members of the Company also approved the same in the Extra General Meeting of the Company held on November 15, 2024. The Board of Directors of the Company fixed December 3, 2024 as record date for determining the entitlement for issuing equity share upon split and the same was then carried out accordingly. Accordingly, Earnings Per Share (EPS) has been computed / restated for all the periods presented 6.Figures of the Previous Period have been re-grouped / re-arranged wherever considered necessary to confirm to the presentation of the current period. <BR> <BR> 2025-04-012025-09-30UnauditedConsolidated74015590003129000740468800061962450000-198797000100607000135084000146975000535174000691528800048940000004894000006900000415300011053000047834700000004783470000478347000000052697100010.910.91000.910.91Other Expenses305653000Other Expenses5351740001182890900012866540000000000009485900094859000-2138000013208284000279556100013260002952647000249274000649960000120346500044717080000072672690000020475553000526971000-7672435000-7145464000-71454640005695762000000189933880002468915000042760000028968000247223940003703480002839990007800840001064083000287010001463132000142831100071800000028986230002762101700020475553000135084000-740264000-11965590000-321634000-51611000000-9207060000405124000014697500007750000000000000000-2542816000-205341600000000-205341600000000000026521700001326000000000000007440000000000-267287000000000002448375000980889000-30180000135084000011627920002498212000177509000017750900071765000249274000000000