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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	13-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Manufacturing and supply of cables and conductors
Start date and time of board meeting	13-May-2025   11:00:00
End date and time of board meeting	13-May-2025   11:40:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-01-28
Indicate Company website link for updated RPT policy of the Company	https://www.dynamiccables.co.in/Related-Party-Transaction-Policy.pdf
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

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	3311787000	10253734000
	Other income	14155000	65148000
	Total income	3325942000	10318882000
2	Expenses
(a)	Cost of materials consumed	2472656000	8266694000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	207940000	60763000
(d)	Employee benefit expense	128053000	383430000
(e)	Finance costs	20310000	152662000
(f)	Depreciation, depletion and amortisation expense	29047000	109292000
(f)	Other Expenses
1	Other Expenses	161090000	489197000
	Total other expenses	161090000	489197000
	Total expenses	3019096000	9462038000
3	Total profit before exceptional items and tax	306846000	856844000
4	Exceptional items	0	0
5	Total profit before tax	306846000	856844000
6	Tax expense
7	Current tax	73902000	212437000
8	Deferred tax	-2702000	-3798000
9	Total tax expenses	71200000	208639000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	235646000	648205000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	235646000	648205000
17	Other comprehensive income net of taxes	-1604000	-2784000
18	Total Comprehensive Income for the period	234042000	645421000
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	242293000	242293000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	9.73	27.31
	Diluted earnings (loss) per share from continuing operations	9.73	27.31
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	9.73	27.31
	Diluted earnings (loss) per share from continuing and discontinued operations	9.73	27.31
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1.The above financial results were reviewed by the Audit Committee and approved by the board of directors at their respective meeting held on 13th May, 2025. In compliance with Regulation 33 of the SEBI (Listing Obligation & Disclosure Requirements) Regulations, 2015, an audit of the above results has been carried out by the Statutory Auditors for which they have issued an unmodified opinion. n2.The Board of Directors has recommended Dividend of Rs. 0.50 (i.e 5%) per Equity Share of Rs. 10/- each fully paid up aggregating to Rs. 121.15 Lakhs for FY 2024-25. This will be paid after approval by members at the ensuing Annual General Meeting. n3.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. n4.The Company's business activity fall within a single primary business segment. n5.The figures of the quarter ended March 31, 2025 and March 31, 2024 are the balancing figures between audited figures in respect of full financial year and the published year to date figures upto 3rd Quarter of the current financial year and previous financial year. n6.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. n7.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. 6060.07 Lakhs was utilized as per Issue objectives (including advances) till 31st March 2025, unutilized amount of Rs. 3598.71 as on 31st March 2025 have been invested in Mutual Fund. n8.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. n

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	833046000
	Capital work-in-progress	450000
	Investment property
	Goodwill	0
	Other intangible assets	2790000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	2364000
	Other non-current financial assets	22074000
	Total non-current financial assets	24438000
	Deferred tax assets (net)	6787000
	Other non-current assets	92746000
	Total non-current assets	960257000
2	Current assets
	Inventories	1496404000
	Current financial asset
	Current investments	441618000
	Trade receivables, current	2367524000
	Cash and cash equivalents	1480000
	Bank balance other than cash and cash equivalents	317259000
	Loans, current	0
	Other current financial assets	10417000
	Total current financial assets	3138298000
	Current tax assets (net)
	Other current assets	297995000
	Total current assets	4932697000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	5892954000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	242293000
	Other equity	3496581000
	Total equity attributable to owners of parent	3738874000
	Non controlling interest
	Total equity	3738874000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	38233000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	10641000
	Total non-current financial liabilities	48874000
	Provisions, non-current	25119000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	73993000
	Current liabilities
	Current financial liabilities
	Borrowings, current	541339000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	78334000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1293022000
	Total Trade payable	1371356000
	Other current financial liabilities	54749000
	Total current financial liabilities	1967444000
	Other current liabilities	95263000
	Provisions, current	4283000
	Current tax liabilities (Net)	13097000
	Deferred government grants, Current
	Total current liabilities	2080087000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	2154080000
	Total equity and liabilites	5892954000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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	-2144000	-3721000
	Total Amount of items that will not be reclassified to profit and loss	-2144000	-3721000
2	Income tax relating to items that will not be reclassified to profit or loss	-540000	-937000
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	-1604000	-2784000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			856844000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			152269000
	Adjustments for decrease (increase) in inventories			-230324000
	Adjustments for decrease (increase) in trade receivables, current			184729000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-172623000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-691000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-157271000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			9385000
	Adjustments for depreciation and amortisation expense			109292000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			2740000
	Adjustments for provisions, non-current			5279000
	Adjustments for other financial liabilities, current			22589000
	Adjustments for other financial liabilities, non-current			30632000
	Adjustments for unrealised foreign exchange losses gains			-1010000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-13271000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-58275000
	Net cash flows from (used in) operations			798569000
	Dividends received			0
	Interest paid			-392000
	Interest received			-24118000
	Income taxes paid (refund)			205714000
	Other inflows (outflows) of cash			-5929000
	Net cash flows from (used in) operating activities			563200000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			745000
	Purchase of property, plant and equipment			246212000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			24078000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-535907000
	Net cash flows from (used in) investing activities	-757296000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			965879000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			609314000
	Payments of lease liabilities			0
	Dividends paid			11007000
	Interest paid			152269000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			193289000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-807000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-807000
	Cash and cash equivalents cash flow statement at beginning of period			2287000
	Cash and cash equivalents cash flow statement at end of period			1480000

Signatory Details
Name of signatory	Ms. Naina Gupta
Designation of person	Company Secretary and Compliance Officer
Place	Jaipur
Date	13-May-2025