Integrated Filing — IndAS



General information about company

Scrip Code 540795
NSE Symbol DYCL
MSEI Symbol 0
ISIN INE600Y01019
Name of company DYNAMIC CABLES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 27-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Single segment
Description of single segment Manufacturing and supply of cables and conductors
Start date and time of board meeting 27-01-2026   11:30:00
End date and time of board meeting 27-01-2026   12:10:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There is no default on loans and debt securities during the reporting period.



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 29,876.77 84,235.98
Other income 187.35 579.67
Total income 30,064.12 84,815.65
2 Expenses
(a) Cost of materials consumed 24,498.55 70,818.13
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (699.11) (3,579.97)
(d) Employee benefit expense 1,228.17 3,460.21
(e) Finance costs 294.09 846.53
(f) Depreciation, depletion and amortisation expense 311.75 858.43
(f) Other Expenses
1 Other Expenses 1,425.72 4,337.31
Total other expenses 1,425.72 4,337.31
Total expenses 27,059.17 76,740.64
3 Total profit before exceptional items and tax 3,004.95 8,075.01
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,004.95 8,075.01
6 Tax expense
7 Current tax 748.30 2,069.99
8 Deferred tax 14.38 (21.51)
9 Total tax expenses 762.68 2,048.48
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 2,242.27 6,026.53
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 2,242.27 6,026.53
17 Other comprehensive income net of taxes 2.52 (13.96)
18 Total Comprehensive Income for the period 2,244.79 6,012.57
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 4,845.86 4,845.86
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.63 12.44
Diluted earnings (loss) per share from continuing operations 4.63 12.44
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 4.63 12.44
Diluted earnings (loss) per share from continuing and discontinued operations 4.63 12.44
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) NOTES: 1)The above financial results were reviewed by the Audit Committee and approved by the board of directors at their respective meeting held on 27th January, 2026. The Statutory Auditor of Dynamic Cables Limited has carried out limited review of the above results pursuant to Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 and have issued on unmodified conclusion. 2)The financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) as notified under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules. 2015 as amended. 3)The Company's business activity fall within a single primary business segment. 4)The figures of the quarter ended 31st December 2025 are the balancing figures between unaudited figures in respect of Period ended on 31st December 2025 and unaudited published year to date figures upto 30th Sep 2025 ,being the date of the end of the First Half Year of the Financial Year which were subjected to limited review. 5)Figures of the previous period/ year have been regrouped and reclassified to conform to the classification of current period, wherever necessary and are rounded off to nearest lakhs, in order to confirm to the presentation. 6)The Company has raised Rs. 9658.79 Lakhs by way of preferential issue of equity shares during the month of June 2024. An amount of Rs. 8488.27 Lakhs was utilized as per Issue objectives (including advances) till 31st December 2025, unutilized amount of Rs. 1170.54 as on 31st December 2025 have been invested in Mutual Fund. 7)On 15th July 2025 the Company had issued 24229319 fully paid-up Bonus Equity Shares of Rs. 10 each in the ratio of 1:1 to the eligible members of the Company by capitalizing 2422.93 Lakhs out of Security premium of the Company. As a result of the bonus issue, the paid-up capital of the Company stands increased to Rs. 4845.86 Lakhs from Rs. 2422.93 Lakhs .This has been considered for calculating weighted average number of equity shares for all comparative periods presented as per IND AS 33 (Earnings per Share). In line with the above, EPS (basic and diluted] have been adjusted for all periods presented. 8)On December 11, 2025, the Nomination and Remuneration Committee of the company granted 2,00,000 stock options under DCL-ESOP 2024 to eligible employees at an exercise price of Rs. 324 per option. The Company has been accounting for ESOP's Expenses for the same in accordance with the applicable requirements of Ind AS 102 Share based Payments. 9)The Government of India has notified four new Labour Codes subsuming 29 legislations relating thereto effective November 21, 2025. Based on the broad assessment carried by the management, the Company continues to comply with the major provisions having financial impact. The rules relating to said Labour Codes are yet to be notified and any resultant impact arising out of the same shall be taken care on such notification. 10)The above figures are available on the website of the company at www.dynamiccobles.co.in and stock exchange viz. www.bseindia.com and www.nseindia.com.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to Profit or Loss 3.36 (18.66)
Total Amount of items that will not be reclassified to profit and loss 3.36 (18.66)
2 Income tax relating to items that will not be reclassified to profit or loss 0.84 (4.70)
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income 2.52 (13.96)





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 A. Bafna & Co. Yes 30-04-2027


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 21-06-2024
Amount Raised 9,658.79
Report filed for Quarter ended 31-12-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation Not Applicable
Comments of the Audit Committee after review Audit Committee has noted that there is no deviation/variation in utilization of issue proceeds
Comments of the auditors, if any No Comments
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 To meet working capital requirements, Reduction of working capital borrowings, term loan repayment or/and any other outstanding debt, To meet the long-term fund requirements of the Company, for expansion of business and General corporate purpose or such other objects, as the Board may from time to time decide in the best interest of the Company. Not Applicable 9,658.79 0.00 8,488.27 0.00 The utilization of the funds has been in accordance with the objects and there has been no deviation for which the funds have been raised and unutilized funds have been temporarily Invested in Liquid Fund.


Signatory Details

Name of signatory Naina Gupta
Designation of person Company Secretary and Compliance Officer
Place Jaipur
Date 27-01-2026