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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 20-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment Manufacturer and supply of cables and conductors
Start date and time of board meeting 20-07-2026   11:45:00
End date and time of board meeting 20-07-2026   12:25:00
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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
OK



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 34,910.11 34,910.11
Other income 118.34 118.34
Total income 35,028.45 35,028.45
2 Expenses
(a) Cost of materials consumed 31,344.51 31,344.51
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (3,205.31) (3,205.31)
(d) Employee benefit expense 1,377.81 1,377.81
(e) Finance costs 285.87 285.87
(f) Depreciation, depletion and amortisation expense 286.17 286.17
(f) Other Expenses
1 Other Expenses 1,593.18 1,593.18
Total other expenses 1,593.18 1,593.18
Total expenses 31,682.23 31,682.23
3 Total profit before exceptional items and tax 3,346.22 3,346.22
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,346.22 3,346.22
6 Tax expense
7 Current tax 877.36 877.36
8 Deferred tax (26.41) (26.41)
9 Total tax expenses 850.95 850.95
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 2,495.27 2,495.27
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 2,495.27 2,495.27
17 Other comprehensive income net of taxes (31.11) (31.11)
18 Total Comprehensive Income for the period 2,464.16 2,464.16
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 5.15 5.15
Diluted earnings (loss) per share from continuing operations 5.15 5.15
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 5.15 5.15
Diluted earnings (loss) per share from continuing and discontinued operations 5.15 5.15
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) 1.The above financial results were reviewed by the Audit Committee and approved by the board of directors at their respective meeting held on 20th July, 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 an 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 March 31, 2026 are the balacing figures between audited figures in respect of full financial year 2025-26 and the published year to date figures upto 3rd Quarter of the respective 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. 9151.03 Lakhs was utilized as per Issue objectives (including advances) till 30th June 2026, unutilized amount of Rs. 507.76 as on 30th June 2026 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 200,000 stock options under DCL-ESOP 2024 to eligible employees at an exercise price of Rs. 324 per option. However, due to the change in number of employees the granted options have reduced to 190508. 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.On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed the same & there is no material impact of these changes and to the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect (if any) on the basis of such developments as needed. 10.The above figures are available on the website of the company at www.dynamiccables.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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 Other comprehensive income [Abstract] (41.58) (41.58)
Total Amount of items that will not be reclassified to profit and loss (41.58)
2 Income tax relating to items that will not be reclassified to profit or loss (10.47) (10.47)
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 (31.11) (31.11)





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