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    Now summarize the following text:
    D. P. Abhushan Limited ■ 
CIN: L74999MP2017PLC043234 
Registered Office: 138, Chandani Chowk, Ratlam -457001, Madhya Pradesh D. P, Jewellers 
Corporate Office: 19, Chandani Chowk, Ratlam -457001, Madhya Pradesh _ .. .a--o<Wt111n>1.'<%• .. -
Email: <PRESIDIO_ANONYMIZED_EMAIL_ADDRESS> ; Web: www.dpjewellers.com ; Phone: <PRESIDIO_ANONYMIZED_PHONE_NUMBER> •"., ... , ............... ". 
To, 
National Stock Exchange of India Limited 
Exchange Plaza, 
Bandra Kurla Complex 
Bandra East, Mumbai -400051 
Symbol: "DPABHUSHAN" To, 
BSE Limited, 
Phiroze Jeejeebhoy Towers, 
Dalal Street, 
Mumbai -400 001 
BSE SCRIP Code -•544161• Date: October 28, 2024 
Subject: Intimation under Securities and Exchange Board of lndla (listing Obligations and 
Disclosure Requirements) Regulation, 2015 -Outcome of Board Meeting. 
Dear Sir/ Madam, 
In reference to captioned subject, we hereby inform you that the Board of Directors of the Company, in their 
Board Meeting held on today, i.e. on Monday, October 28 2024, at the Registered Office of the Company which 
was commenced at 11:30 A.M. and concluded at 12:15 P.M., have, apart from other businesse s, considered, 
approved and taken on record the unaudited Financial Results of the Company for the quarter ended on 
September 30, 2024 along with Limited Review Reports. 
In this regards, we are hereby submitting the followings : 
1. Unaudited Financial Results along with the Limited Review Report thereon of the Company for the quarter 
ended September 30, 2024 and 
2. Statement of Utilization of issue proceed of Preferential Issue. 
The above Information is also available on the Company's website at www.dpjewellers .com 
You are requested to kindly note the same. 
Thanking you, 
FOR AND ON BEHALF OF 
D. P. ABHUSHAN LIMITED 
~ 
SANTOSH KATARIA 
Chairman and Managing Director 
DIN: 02855068 
Enclosed: Annexures D. P. Abhushan Limited 
CIN: L74999MP2017PLC043234 
Registered Office: 138, Chandani Chowk, Ratlam -457001, Madhya Pradesh 
Corporate Office: 19, Chandani Chowk, Ratlam -457001, Madhya Pradesh 
Email: <PRESIDIO_ANONYMIZED_EMAIL_ADDRESS>; Web: www.dpjewellers .com; Phone: <PRESIDIO_ANONYMIZED_PHONE_NUMBER> D. P. Jewellers 
A B01'D 0t· TKl~T S.U-CE lMl 
A VINTURa o, D ... AaHUI""" I.IMITID 
STATEMENT OF DEVIATION / VARIATION IN UTILIZATION OF FUNDS RAISED 
FOR THE QUARTER ENDED ON SEPTEMBER 30, 2024 
Name of listed entity D. P. Abhushan Limited 
Mode of Fund Raising Puelis Issues I ~i§Ats Issues l i Preferential 
Issues I Q 112 I GU:ieFs 
Date of Raising Funds 05/07/2024 
Amount Raised (in Rs crores) 42.09 
Report filed for Quarter ended 30/09/2024 
Monitoring Agency Applicable ✓ Not Applicable 
Is there a Deviation / Variation in use Yes ✓ No 
of funds raised 
If yes, whether the same is pursuant to NA 
change in terms of a contract or 
objects, which was approved by the 
shareholders 
If Yes, Date of shareholder Approval NA 
Explanation for the Deviation I NA 
Variation 
Comments of the Audit Committee NA 
after review 
Comments of the auditors, if any NA 
Objects for which funds have been As follows 
raised and where there has been a 
deviation, in the following table 
Amount of 
Deviation 
Original Funds / Variation 
Modified Allocation Modified Utilized for the 
Original Object Object, allocation, quarter Remarks 
(Amount (Amount if any if any in Rs if any in Rs according 
crores) crores) to 
applicable 
object 
Increased -- 42.09 0 42.09 0 NA 
working capital 
requirement, 
Capital 
Expenditure, 
repayment of 
loan(s) and D. P. Abhushan Limited 
CIN: L74999MP2017PLC043234 ID 
Registered Office: 138, Chandani Chowk, Ratlam -457001, Madhya Pradesh 
Corporate Office: 19, Chandani Chowk, Ratlam -457001, Madhya Pradesh D. P. Jewellers 
Email: cs@dpjewellers .com; Web: www.dpjewellers.com; Phone: <PRESIDIO_ANONYMIZED_PHONE_NUMBER> 
I General 
Corporate 
. Purpose 
Deviation or variation could mean: A VIMTUfll 01' D I' AIHl.llttAM llllllfl!D 
(a) Deviation in the objects or purposes for which the funds have been raised or 
(b) Deviation in the amount of funds actually utilized as against what was originally 
disclosed or 
(c) Change in terms of a contract referred to in the fund-raising document i.e. prospectus, 
letter of offer, etc. 
For and on behalf of 
D. P. Abhushan Limited 
Santosh Kataria 
Chairman and Managing Director 
DIN: 02855068 
Place: Ratlam 
Date: 28/10/2024 For, Jeevan Jagetiya & Co. 
Chartered Accountants 
FRN No: 121335W 
Nilesh Asava 
Partner 
M. No. 142577 
UDIN:24142577BKBQTT9906 
Place: Ahmedabad 
Date: 28/10/2024   
LIMITED REVIEW REPORT  
 
Limited Review Report on unaudited quarterly and year to date standalone financial results 
of M/s D.P. Abhushan Limited pursuant to Regulation 33 (Listing Obligation and Disclosure 
Requirements) Regulations, 2015.  
 
To, 
The Board of Directors of  
D.P. Abhushan Limited,  
138, Chandni Chowk,  
Ratlam – 457001  
 
1. We have reviewed the accompanying Statement of Unaudited Standalone Financial 
Results of M/s. D.P. Abhushan Limited , for the quarter ended and year to date results 
for the period from 01st April 202 4 to 30th September 202 4. 
 
2. This Statement, which is the responsibility of the Company’s Management and approved 
by the 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, as 
amended, read with relevant rules issued there under and other accounting principles generally accepted in India. 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.
 
 
We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) 
Regulations, 2015, as amended, to the extent applicable.  
 JEEVAN JAGETIYA & Co. 
Chartered Accountants 
@ 210, Shilp-11, Above HDFC Bank, Nr. Sales India, Income Tax, Ashram Road, Ahmedabad-380 009. 
(9 079-27541850, 40301178 @) <PRESIDIO_ANONYMIZED_EMAIL_ADDRESS>   
4. Based on our  review  conducted  as stated in paragraph above, nothing  has come  to our 
attention that causes us to believe that the accompanying Statement, prep ared 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 SEBI (Listing Obligations and Disclosure Requirements)  Regulations,  2015,  as 
amended,  including  the manner  in which it is to be disclosed, or that it contains any 
material  misstatement.
 
 
For Jeevan Jagetiya & Co   
Chartered Accountants  
FRN: 121335W  
 
 
CA Nilesh Asava  
M. No. 142577  
UDIN: 24142577BKBQTU5581 
 
 
Place: Ahmedabad  
Date: 28th October, 202 4 
  
  
 
 
JEEVAN JAGETIYA & Co. 
Chartered Accountants 
@ 210, Shilp-11, Above HDFC Bank, Nr. Sales India, Income Tax, Ashram Road, Ahmedabad-380 009. 
(9 079-27541850, 40301178 @) <PRESIDIO_ANONYMIZED_EMAIL_ADDRESS> ■ 
D.P. Jewellers 
-A BOND Of'TRUST SINCE I---
A ve•TUIII:( o, D.I'. A.a"4U.MAN Ll■IT£0 
D. P. ABHUSHAN LIMITED 
ON: L74999MP201 TPLC043234 
Registued Office: 138, Chaodani Chowk. Ratlam -◄ S 7 00 I, Madhya Pradesh, India 
Corporate Office: 19, ChandanJ Chowk.. Ratlam -45 7 001, Madhya Pradesh, India 
Statement of Standalone Financial Results for the quarter ended on Seotember 30, 2024 
(f In La1,1, ucei t per share data) 
Particular s Qllilne.r Ended Half Year Enaea Year Ended 
30-09-2024 30-06-2024 30-09-20 23 30-09-2024 30-09-2023 31-03-2024 
A Date of start of reno-•-- ~nod 01-07-2024 01-04-2024 01-07-2023 Ol-0◄-202◄ 01-0◄-2023 Ol-0◄·2023 
B Date of end of renonln o n,,J'iod 30-09-2024 30-06-2024 30-09-2023 30-09 -202◄ 30-09-2023 31-03-2024 
C Whether results are audited or unaudited Unaudited Unaudited Unaudited Unaudited Unaudit ed Audited 
D Narure of rennrt standalone or consolidated Standalone Standalone Standalone Standalone Standalone Standalo ne 
I Revenue From o~-tlons 
Ne:1 sales or Revtnue from One.ratio ns I 00,HJ.98 50,469.26 5◄ 625.01 1,50,941.24 I 01 771.81 2 33,995.99 
11 Other Income 9.45 3.18 2.92 12.63 7.69 40.75 
m T.,..,,-1un, l 00 481.~3 50.472.44 5◄ ""7.!M l S0.953.17 l 01 779.SO 2.3◄ 036.7 ◄ 
IV ir-e.nses 
(a) Cost of materials consumed 18 096.77 8 I 16.52 11,206.58 26.213.29 20 003.66 44 203.04 
(bl Purchases of stock-In-trade 90,858.53 H,730.9-4 45,129.90 1,25589.47 78,◄ 14.61 182821.37 
(CJ Changes In Inventories of finished goods and stock-In-trade (14,595.60) 2,228.80 (S,171.J.◄J (12,366.80} (3,804.04) (9,318.11) 
(dl Emolovee benefit e,cnense 716.38 612.63 546.95 1.329.01 1,046.18 2,232.45 
<el Finance Costs 291.25 303.89 279.◄2 595.14 586.35 I 161.70 
(f) Oeoreclatlon and amortisation exoense 179 .◄ 7 1S8.78 138.34 338.25 275.S3 S58.72 
(R) Other Exnenses I 598.78 955.84 723.85 2 554.62 I 400.22 4,038.85 
Total OVI 97 145.SI ◄7.107 .40 52153.69 1~252 .H 97 922.Sl 2.256lNI .02 
V Proftt/(loae) before ucepdonal ltuu ud tu (lll•IV) 3,335.15 3',365.03 1,774.25 6,700.19 3,156.99 1,331.72 
VI Exccolional Items 
VD Proftt (loaa) aftu ucepdonal 1, ... ud berore Tax (V•VI) 3,US.15 3,365;.(13 1,774.25 6,700.19 3,156.99 1.331.72 
VID -••-.. •e 122.99 157.34 ~1.31 l-610.33 901.12 2 152.51 
(al Current Tax 850.58 860.77 443.73 I 711.35 966.61 2,133.21 
(b) :rLessl:-MAT Credit 
(C) Current Tax E.xoense Relatlnn to Prior vears 16.61 
(d) Deferred Tax (Asset)/UablUtles (27.S8) (3.43) (2.35) (3 1.0 I) (4.79) 2.69 
Proftt (Loa1) for die putod from condn11ln1 o]lel'adolls IX .nm.Ulm 2,512.IS 2,507.69 l.332,17 s,020.ss 2,&95.17 8,lU..21 
X Proflt/llossl from discontinued ooerations 
XI Tax exnenses of dlscontinucd onerations 
m Protlt/(]ou) from Ducondnuecl opentiou (after tu) (X· . - - .,.,. 
JIIDA --11 For _...,.. ..,,._ ...... oritv ln••rest 2 512,IS 2 507,69 1332.17 5 020.5s 2 195.17 .. IS~l 
xme Share Of Profit / Loss ol Associates and Joint ventures 
accounted for usin" enuitv method 
XIII C Profit/Loss Of Mlnorttv lntersct 
XIV ---..n- ... ,_. ,,,....A+XDll+lDDn 2.Sl2.IS 2.507.69 1 u2.11 S 020.55 2.195.17 l,llUl.21 
xv Other Comnrehenslve Income 
a. I). Items that wlU not be reclassified to pront or loss (I 8.48) (2.05) (8.79) (20.S3) (8.79) (8.20) 
II). Income tax relating to Items that will not be reclasslfle d 4.6S 0.52 S.17 2.06 to nrofit or loss 
b. II. lt•m that will be reclasslfed to nroflt or loss 
II). Income tax relating to Items that will be reclasslfcd to 
I oroflt or loss 
Tntal ·--!13.83 ., 11.S31 18.79 ILS.36) 18.79 (6.14 
x:Y1 row Compnheulve Income [Colnprisiq Profit for th; 2,499.02 2,SCMLUI 1,324,01 5,00S.19 2,118.31 11,ll0.07 hl1od ud OtlMr COIDpftUIUIIVe i.-1 CJJV+XV) 
XVII Details of enuJtv share nnltal 
Pald-uo eaultv share caoltal 2 261.09 I 2.225.49 I 2,225 .◄9 2.261.09 T 2,225.49 I 2,225.49 
Face value of eoultv share caoltal /Per Shan,i Rs. 10/· I Rs. 10/-I Rs. IQ/. I Rs. IOI-I Rs. 10/- Rs. 10/-
XIX Earninn ~r share 
(a) Earnin1s per share (not arutlUlised for quarte.r ended) 
lute eamtna• Oou) per llwre from cont1nwn1 operation 11.21 11.27 S.9S 22.39 12.97 27.80 ,. 
DIiuted umlnp 0011) per sl\an Crom conlfnuln& openllon 11.20 11.27 S.95 22.37 12.97 27.80 -
(b) Eunln1s per share (not annualised for quarter ended) 
' laak: umlna• OoH) per &hare from discontinued operation - . -·- -
Diluted umlnp (IOU) per abut from dlsc:ontlniJed . -
' . . 
" . - -
(C) Earn1n1s per share (not ann-llud for quarter ended) 
luk ~ uou) pu a1U1re naa COlldDUA& ... u.21 11.27 5,9S 22.39 12.97 27.80 .. -DIiuted U1lllql Ooal) per are coadnP1aa -11.20 11.27 5.95 22.r _ __:J.97 -·-~ . - . " 27.80 
Notes on FlnanCla.l Kesuns:· II .,..,n ... '' 
M':: ~ ~~§~.) 'Zz ~°"'; .... . ~· O ... o'& •• 3 D. P. ABHUSHAN LIMITED 
CIN: L7◄'l99MP201 7PLC04 l2H 
Reglst<red ornce: 138, Chandanl ChO\,k, Ra1lam • 457 001. Madhya Pradesh. India 
Corporate Office: 19, Chandan, Chowk Ra1lam 4'7 001. Madhya Pradesh, India 
The above unaudited <1andalone financial re,ulls for th• quarter •nded Scplcmbcr 10. 2024 have been rcv1cwed by th• ,\udlt Commlltce and subsequently 
.tpproved b\ lhe Board or Directors In thelr re~pecllve meeHngs held on Oc1obcr 28, 202◄ The s1a1u1ory .1ud1tors have carried our hmncd review o( .1bo,c resull. 
The unaudited .standalone rlnanclal results are prepared in accordance wlth the Indian Accounrlng Standards 3◄ ·interim F1nanc1al Re:pornng" a\ pn!scnbe:d 
under Sec1lon 133 of the Companies Act, 2013, read with Rule 3 of the Companies (Indian Accounung Standards) Rules 2015 and Comp•nl•s (Indian Accounting 
Standards Amendment Rules 2016. 
As per Indian Accounting Standard 108 on 'Operating Segment' (Ind AS 1081, th• company has only on• reportable segment I.e. Gems & Je\\•ll•rv which Include< 
\\holes.1le and Rctall Trade and Manuractunng or Jeweller, and Ornamen1s 
The figures for the corrcspond1ng previous period have been restated/regrouped wherever necr:ssary, 10 make-thtm comptuab lc. 
Tht Compan, presents Standalone J-m;anca~J Results as Compan\ does not have any Subs1dlarv or AssoC1.ate Compani es or Joint \;tnture a\ on 30/09/202 ◄ 
Due :-28th October 2024 
Place:-Ratlam II 
D.P. Jewellers 
-A 80 'DO~ TRl,'STSG\CT I~ -
A Vl!NTU,t f o, D.,. A8HUSH AH lfllllTlO D. P. ABHUSHAN LIMITED 
CIN: L74999MP20l7P LC04323 ◄ 
Registere d Office: 138, Chandan1 Cbowk, Rallam • -157 001, Madhya Pradesh, India 
Corporate Office: 19, Chandani Cho"k. Ratlam • 457 001. \fadhya Pradesh, lndta 
Standalone Statement of Assets and Liabilities as on Seotember 30, 2024 
Panlculars Half Year Ended (f In Lakh) 
Year ended 
30-09-2024 31·03-2024 A 
Date of start of reponing period 01-04-2024 01-04·2023 B 
Date of end of reponing period 30-09-2024 31·03·2024 C 
Whether resuJts are audited or unaudited Un.iudlled Audited D 
Nature of report standalone or consolidated Standalone Standalone ASSETS 
I Non-current assets 
al Pronerrv Plant and Eouloment 
3 905.54 3,771.10 bJ Rhzht to Use Assets 
I 405.66 1,044.54 cl Caoltal work-in-nro1rress 
140.04 49.46 d) Investment Prooertv 
el Goodwill 
f) Other lntanJ!1b le assets 
-11.22 34.90 Ill lntan1rlble assets under develooment 
hJ 81olo2ical Assets other than bearer plants 
i) Flnanclal Assets 
(I) Investments 
(1i) Trade receivables 
(110 Loans 
(IV) Securirv Depostts . 
Iv Other Financial Assets 103.92 71.28 I) Deferred tax assets (net) 
46.97 285.26 J) Other non-current assets 
S.881.63 5,018.25 Total Non-Current Alsets 
21 Current assets 
45 ◄S4.96 60,648.57 a) Inventories 
b) Financia l Assets 
(I' Investmen ts 
(If' Trade receivables 96.92 57.55 
(fl() Cash and cash eoulvalents 2,935.81 2,920.93 
(lvl Bank balances other than(fll) above 
(V) Loans 
(V1 Others (10 be specified) 115.06 58.39 
c) Current Tax Assets /Nell 
d) Other current assets 2,517.52 226.65 
Total Current Auet, 66,313.89 48,718.48 
TOTAL ASSETS 72,19S.52 S3,736.73 
EQUITY & LIABILITIES : 
EQUITY: 
a) Eouflv Share Caonal 2.261.09 2,225.49 
b) Other Equity 31,472.40 21,649.57 
IEauJtv anrlbutable to enulrv holders of the Comnanv 33,733.49 23,875.06 
UABILJTl£S : 
1) Non-Current UabiUties 
al financial Liabilities 
157.37 346.54 (I) Borrowrn1rs 
J.238.81 1,020.68 (fl) Lease llabflnfes 
(Iii) Trade oavables r nses and small enteronses II Total outstandlna dues of micro ente~ th n micro enterorlses and small entemrlses 
If) Total outstandlne dues of creditors o er a 
146.87 112.70 (Iv) OLher financial llabflftJes 
73.07 b) Prov1s1ons 42.06 c) Deferred 1ax llabllllfes (Net) 
1,585.12 1,552.99 d) Other non-current llabtlltles 
Tolal Noa-Current UabWdel 
2) Current liabilities 
18 029.36 IS,694.41 a) Financia l Uabllllles 
~[ ~sh«i? (II Borrowlnfls 
r.~ .... -· t 0: 3 . ~-liil Lease liabilities 388.49 2 I 8.52 
lili) Trade oavables 
ll Total outstandln11 dues of micro enterprises and small enterorlses 1.746.75 1.194.47 
ii) Total outstandln 11 dues or creditors other than micro enteroriscs and small cntcrorlscs 9,046.67 6 024.67 
(iv) Other financial liabilities 268.28 2 1 I. 78 
b) Other current liabilities 6,433.3 i 4,783.11 
C) Provisions 479.69 106.34 
dJ Current Tax Liabilities (Net) 484.31 75.37 
11 T Total Cunent UablUties !.IT ~ ~ 36,876.91 -28,308.67 
,;,. ~-;:-TOTAL EQUITY ·AND UABD.JTJES -72,195.52 53,736.7 1 
For. D. P. Abhushan Limited 
X"vsha? ~ r-D 
~o <::-~ ~1/ 
Date: :· 28th October 2024 . . 3 s. ~ ' taria 
~i\.0.-. "°. J,' ManJging D ector Place:· Ratlam . , .,. ~ / DIN: 02855068 Ill 
D.P. Jewellers 
-A BOND OF TRUST SINCE 19-IO -
A VENTU,tf OF D.P, A9HUSMAH LIMITED 
D. P. ABHUSHAN LIMITED 
ON: L74999MP20 l 7PLC04 3234 
Registered Office: 138. Chandan1 Chowk. Ratlam • 45 7 00 I. Madhya Pradesh. India 
Corporate Office: 19, Chandanl Chowk, Ratlam • 457 001, Madhya Pradesh, India 
Standalone Stateme nt of Cash Flow 
(f In lal<h) 
Particulars Half Year Ended Year ended 
30-09·2024 31·03·2024 
A Date ot start ol reportrn11 ne.notl 01·04-2024 01-04-2023 
B Date of end of reDorllnll oeriod 30·09·2024 31-03·2024 
C Whether results are audited or unaudited Unaudited Audited 
D Nature of report standalone or consolidated Standalone Standalone 
CASH FLOW FROM OPERATING ACTIVITIES 
Net Profit as per P & L A/c. be.fore Income Tax 6,700.89 8,338.72 
ADD/(LESS): • Adjustment for : 
Depreciation 338.25 558.72 
Finance Cost 595.14 1,161.70 
Liabilities written back: Lease termination A/c (2.26) 
Loss /(Profit }on sale of Assets 1.49 
Interest Income (4.4 7) (13.75) 
Ope.rating Profit before changes In working capital 7,629.81 10,044.62 
Movement in Working Capital Changes: 
(lnc}/Dec in Inventories (I 5,193.61} (10,834.56} 
(lncJ/Dec In Trade Receivables (39.3 7) 8.04 
(lnc}/Dec In Other Current Assets (2.290.87) 472.13 
(lnc}/Dec In Other Non-Current Assets 44.14 (0.85) 
(Incl/Dec In Other Current Financial Assets (65.33) (5.46) 
(Incl/Dec in Other Non-Current Financial Assets (32.64) J.85 
(lnc)/Dec In Trade Payables 3,574.27 917.53 
(lnc)/Dec In Other Current Uab!litles 1,650.25 1,342.31 
(Incl/Dec In Other Non • Current Liab!litics . . 
(lnc}/Dec In Other Current Financial Liabilities 62.54 29.32 
(lnc)/Dec In Other Non-Current Financial Liabilities 
(lnc}/Dcc In Provisions 386.99 72.02 
Cash Gene.rated from Operations (4,273.81} 2,046.95 
Direct Taxes paid (Net of refund} (1,297.24) (2,075.07} 
Net Cash Flow From Operating Activities (S.571.05) (28.12) 
CASH FLOW FROM INVETMENT ACTIVmES 
Purchase of Property, Plant and Equipment 
Interest Received 1.06 8.22 
Purchase Made (273.10) (279.14) 
Capital Work tn progress (93.73) (49.46) 
Proceeds from sale or property, plant and equipmen1 0.14 
Intangib le Asset: Addition (10.36} (38.44) 
Advances (282.43) (28.75) 
Net Cash From Investment Activities (658.56) (387.43) 
CASH FLOW FROM FINANCIN G ACTJVm ES 
Repayment In Non Current borrowings (189.17) (1,666.20) 
Proceesds from Non Current Borrowings 34.30 
Proceesds from Current Borrowings 2,334.95 6,106.81 
Lease Uablity Payment (153.34) (263.68) 
Finance Cost (595.14) (1,161.70) 
Share Application Money Received • Pending Allotment 4,853.24 
Dividend Paid (6.05) (216.12) 
Net Cash From Financing Actitlvltles 6,244.49 2,833.41 
NFT CHANGE IN CASH AND CASH EQUIVALENTS (A+B+C) 14.88 2,417.86 
Opening Cash & Cash Equivalents 2,920.93 503.07 
Closin11 Cash and Cash Equivalents 2,935.81 2,920.93 
Note: 
The cash flow statement has been prepared under the indirect method as set out In Indian Accounting Standard (IND AS-7) Statement or 
CashOows. For, D. P. Abhushan Limited 
~ v ~nush~ 
Date:-28th October 2024 ~ -·) Managing Director 
Place;• Rallam -· 3 DIN: 028S5068 
~~,· 
• 9 y ., 
    
Assistant: