Summary of Financial Results

INE0EB001012 Symbol : DALMIARF Company Name : DALMIA BHARAT REFRACTORIES LIMITED Audited / Un-Audited : Unaudited Consolidated / Non-Consolidated : Standalone Financial Year : 01-04-2024 To 31-03-2025 Period Ended Date/As on Date : 01-04-2024 To 30-09-2024

Description Amount(Rs. in Lakhs) Part I 1 Revenue from operations Revenue from operations Other income Total Revenue 2 Expenses (a) Cost of materials consumed (b) Purchases of stock-in-trade (c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (d) Employee benefit expense (e) Finance costs (f) Depreciation and amortisation expense (g) Other Expenses Total other expenses Total expenses 3 Profit before exceptional and extraordinary items and tax 4 Exceptional items 5 Profit before extraordinary items and tax 6 Extraordinary items 7 Profit before tax 8 Tax Expense Current tax Deferred tax Total tax expenses 9 Net Profit Loss for the period from continuing operations 10 Profit (loss) from discontinuing operations before tax 11 Tax expense of discontinuing operations 12 Net profit (loss) from discontinuing operation after tax 13 Profit (loss) for period before minority interest 14 Share of profit (loss) of associates 15 Profit (loss) of minority interest 16 Net profit (Loss) for the period 17 Details of equity share capital Paid-up equity share capital Face value of equity share capital 17 Details of debt securities 18 Reserves excluding revaluation reserve 19 Earnings per equity share Basic earnings (loss) per share from continuing and discontinued operations Diluted earnings (loss) per share from continuing and discontinued operations 20 Debt equity ratio 21 Debt service coverage ratio 22 Interest service coverage ratio 23 Disclosure of notes on financial results Notes

Description Amount(Rs. in Lakhs) 1 Interest earned Interest or discount on advances or bills Income on investments Interest on balances with reserve bank of India and other inter bank funds Others Total interest earned 2 Other income 3 Total income Expenses 4 Interest expended 5 Operating expenses (i) Employees cost (ii) Details of other operating expenses Description of other operating expenses Total other operating Expenses Total Operating Expenses 6 Total expenditure excluding provisions and contingencies 7 Operating profit before provision and contingencies 8 Provisions other than tax and contingencies 9 Exceptional items 10 Total profit (loss) from ordinary activities before tax 11 Provision for Tax 12 Net profit (loss) from ordinary activities after tax 13 Extraordinary items net of tax expenses 14 Net profit (loss) for the period 15 Share of profit (loss) of associates 16 Profit (loss) of minority interest 17 Net Profit (loss) after taxes minority interest and share of profit (loss) of associates 18 Details of equity share capital [Abstract] Paid-up equity share capital Face value of equity share capital 19 Reserve excluding revaluation reserves (as per balance sheet of previous accounting year) 20 Analytical ratios (i) Percentage of share held by government of India (ii) Capital adequacy ratio CET 1 ratio Additional Tier 1 ratio (iii) (a) Earnings per share before extraordinary items Basic earnings per share before extraordinary items Diluted earnings per share before extraordinary items (iii) (b) Earnings per share after extraordinary items Basic earnings per share after extraordinary items Diluted earnings per share after extraordinary items (iv) NPA Ratios Amount of gross non-performing assets Amount of net non-performing assets % of gross NPAs % of net NPAs Return on assets 21 Disclosure of notes on financial results Notes

Financial Results – Banking IndAs Description Amount(Rs. in Lakhs) Part I 1 Income Revenue from operations 75561.0000 Other income 779.0000 Total income 76340.0000 2 Expenses (a) Cost of materials consumed 44923.0000 (b) Purchases of stock-in-trade 2376.0000 (c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -4472.0000 (d) Employee benefit expense 5449.0000 (e) Finance costs 402.0000 (f) Depreciation, depletion and amortisation expense 2941.0000 (f) Other Expenses 1 Power & Fuel 5632.0000 2 Other Expenditure 14511.0000 Total other expenses 20143.0000 Total expenses 71762.0000 3 Total profit before exceptional items and tax 4578.0000 4 Exceptional items 2639.0000 5 Total profit before tax 7217.0000 7 Tax Expense 8 Current tax 1694.0000 9 Deferred tax 54.0000 10 Total tax expenses 1748.0000 11 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.0000 14 Net Profit Loss for the period from continuing operations 5469.0000 15 Profit (loss) from discontinuing operations before tax 0.0000 16 Tax expense of discontinuing operations 0.0000 17 Net profit (loss) from discontinuing operation after tax 0.0000 19 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.0000 21 Total profit (loss) for period 5469.0000 22 Other comprehensive income net of taxes 1267.0000 23 Total Comprehensive Income for the period 6736.0000 24 Total profit or loss, attributable to Profit or loss, attributable to owners of parent 5322.0000 Total profit or loss, attributable to non-controlling interests 147.0000 25 Total Comprehensive income for the period attributable to Comprehensive income for the period attributable to owners of parent 6590.0000 Total comprehensive income for the period attributable to owners of parent non-controlling interests 147.0000 26 Details of equity share capital Paid-up equity share capital 4420.0000 Face value of equity share capital 0.0001 27 Details of debt securities 28 Reserves excluding revaluation reserve - 29 Earnings per equity share i Earnings per equity share for continuing operations Basic earnings (loss) per share from continuing operations 12.0400 Diluted earnings (loss) per share from continuing operations 12.0400 ii Earnings per equity share for discontinued operations Basic earnings (loss) per share from discontinued operations 0.0000 Diluted earnings (loss) per share from discontinued operations 0.0000 ii Earnings per equity share Basic earnings (loss) per share from continuing and discontinued operations 12.0400 Diluted earnings (loss) per share from continuing and discontinued operations 12.0400 30 Debt equity ratio 0.0000 31 Debt service coverage ratio 0.0000 22 Interest service coverage ratio 0.0000 23 Disclosure of notes on financial results Notes

Statement of Asset and Liabilities Particulars Current year ended(dd-mm-yyyy) Equity and liabilities 1 Shareholders' funds Share capital Reserves and surplus Money received against share warrants Total shareholders' funds 2 Share application money pending allotment 3 Deferred government grants 4 Minority interest 5 Non-current liabilities Long-term borrowings Deferred tax liabilities (net) Foreign currency monetary item translation difference liability account Other long-term liabilities Long-term provisions Total non-current liabilities 6 Current liabilities Short-term borrowings Trade Payables (A) Total outstanding dues of micro enterprises and small enterprises (B) Total outstanding dues of creditors other than micro enterprises and small enterprises Other current liabilities Short-term provisions Total current liabilities Total equity and liabilities Assets 1 Non-current assets (i) Fixed assets Tangible assets Producing properties Intangible assets Preproducing properties Tangible assets capital work-in-progress Intangible assets under development or work-in-progress Total fixed assets (ii) Non-current investments (v) Deferred tax assets (net) (vi) Foreign currency monetary item translation difference asset account (vii) Long-term loans and advances (viii) Other non-current assets Total non-current assets 2 Current assets Current investments Inventories Trade receivables Cash and cash equivalents Bank balance other than cash and cash equivalents Short-term loans and advances Other current assets Total current assets Total assets

Statement of Asset and Liabilities Particulars Current year ended (dd-mm-yyyy) 1 Capital and liabilities Capital Reserves and surplus Deposits Borrowings Other liabilities and provisions Total Capital Liabilities 2 ASSETS Cash and Balances with Reserve Bank of India Balances with Banks and money at call and short notice Investments Advances Fixed Assets Other Assets Total Assets

Statement of Asset and Liabilities Particulars Current year ended (dd-mm-yyyy) Assets 1 Non-current assets Property, plant and equipment 25456.0000 Capital work-in-progress 994.0000 Investment property 21.0000 Goodwill 12161.0000 Other intangible assets 18082.0000 Intangible assets under development 0.0000 Biological assets other than bearer plants 0.0000 Investments accounted for using equity method 0.0000 Non-current financial assets Non-current investments 11176.0000 Trade receivables, non-current 0.0000 Loans, non-current 36.0000 Other non-current financial assets 0.0000 Total non-current financial assets 11212.0000 Deferred tax assets (net) 0.0000 Other non-current assets 35.0000 Total non-current assets 67961.0000 2 Current assets Inventories 45088.0000 Current financial asset Current investments 0.0000 Trade receivables, current 35819.0000 Cash and cash equivalents 6490.0000 Bank balance other than cash and cash equivalents 523.0000 Loans, current 17.0000 Other current financial assets 1186.0000 Total current financial assets 44035.0000 Current tax assets (net) 1518.0000 Other current assets 5765.0000 Total current assets 96406.0000 3 Non-current assets classified as held for sale 122.0000 4 Regulatory deferral account debit balances and related deferred tax Assets 0.0000 Total assets 164489.0000 Equity and liabilities 1 Equity Equity attributable to owners of parent Equity share capital 4420.0000 Other equity 96106.0000 Total equity attributable to owners of parent 100526.0000 Non controlling interest 1371.0000 Total equity 101897.0000 2 Liabilities Non-current liabilities Non-current financial liabilities Borrowings, non-current 7465.0000 Trade payables, non-current 0.0000 Other non-current financial liabilities 578.0000 Total non-current financial liabilities 8043.0000 Provisions, non-current 2358.0000 Deferred tax liabilities (net) 1741.0000 Deferred government grants, Non-current 0.0000 Other non-current liabilities 0.0000 Total non-current liabilities 12142.0000 Current liabilities Current financial liabilities Borrowings, current 9157.0000 Trade payables, current 32492.0000 Other current financial liabilities 397.0000 Total current financial liabilities 42046.0000 Other current liabilities 4983.0000 Provisions, current 2040.0000 Current tax liabilities (Net) 1381.0000 Deferred government grants, Current 0.0000 Total current liabilities 50450.0000 3 Liabilities directly associated with assets in disposal group classified as held for sale 0.0000 4 Regulatory deferral account credit balances and related deferred tax liability 0.0000 Total liabilities 62592.0000 Total equity and liabilites 164489.0000

Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results Particulars 3 months/ 6 months ended (dd-mm-yyyy) 1 Segment Revenue 1 (net sale/income from each segment should be disclosed) 1 Domestic 57463.000 2 International 18877.000 Total segment revenue 76340.000 Less: Inter segment revenue - Revenue from operations 76340.000 2 Segment Result Profit (+) / Loss (-) before tax and interest from each segment 3 Domestic 3114.000 4 International 1866.000 Total Profit before tax 4980.000 i. Finance cost 402.000 ii. Other unallocable expenditure net off unallocable income - Profit before tax 4578.000 3 (Segment Asset - Segment Liabilities) Segment Asset 5 Domestic 133571.000 6 International 30918.000 7 Domestic 44962.000 8 International 17630.000 Total Segment Assets 164489.000 Un-allocable Assets - Net Segment Assets 164489.000 4 Segment Liabilities Segment Liabilities Total Segment Liabilities 62592.000 Un-allocable Liabilities - Net Segment Liabilities 62592.000 Disclosure of notes on segments Notes