Integrated Filing — IndAS



General information about company
Scrip Code 532365
NSE Symbol DSSL
MSEI Symbol NOTLISTED
ISIN INE417B01040
Name of company Dynacons Systems & Solutions 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 24-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
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 Multi segment
Description of single segment
Start date and time of board meeting 24-May-2025   17:00:00
End date and time of board meeting 24-May-2025   23:25:00
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



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 Consolidated Consolidated
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 3289046000 12672196000
Other income 16881000 67121000
Total income 3305927000 12739317000
2 Expenses
(a) Cost of materials consumed 3201370000 10901653000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -352213000 151512000
(d) Employee benefit expense 120448000 436619000
(e) Finance costs 58702000 132149000
(f) Depreciation, depletion and amortisation expense 5263000 16463000
(f) Other Expenses
1 Other Expenses 24575000 129511000
Total other expenses 24575000 129511000
Total expenses 3058145000 11767907000
3 Total profit before exceptional items and tax 247782000 971410000
4 Exceptional items 0 0
5 Total profit before tax 247782000 971410000
6 Tax expense
7 Current tax 67627000 251014000
8 Deferred tax -1873000 -4509000
9 Total tax expenses 65754000 246505000
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 182028000 724905000
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 182028000 724905000
17 Other comprehensive income net of taxes -1027000 -3145000
18 Total Comprehensive Income for the period 181001000 721760000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 182044000 723949000
Total profit or loss, attributable to non-controlling interests -16000 957000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 181017000 720804000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -16000 957000
21 Details of equity share capital
Paid-up equity share capital 127253000 127353000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 2182481000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 14.3 57.01
Diluted earnings (loss) per share from continuing operations 14.29 56.95
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 14.3 57.01
Diluted earnings (loss) per share from continuing and discontinued operations 14.29 56.95
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results



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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 76525000
Capital work-in-progress 240718000
Investment property
Goodwill 0
Other intangible assets 0
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method 7946000
Non-current financial assets
Non-current investments 0
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 612573000
Total non-current financial assets 612573000
Deferred tax assets (net) 10624000
Other non-current assets 381971000
Total non-current assets 1330357000
2 Current assets
Inventories 582374000
Current financial asset
Current investments 0
Trade receivables, current 4365791000
Cash and cash equivalents 346898000
Bank balance other than cash and cash equivalents 698525000
Loans, current 36102000
Other current financial assets 273546000
Total current financial assets 5720862000
Current tax assets (net)
Other current assets 138285000
Total current assets 6441521000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 7771878000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 127253000
Other equity 2182481000
Total equity attributable to owners of parent 2309734000
Non controlling interest 1324000
Total equity 2311058000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 28605000
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 643354000
Total non-current financial liabilities 671959000
Provisions, non-current 41404000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities 1608000
Total non-current liabilities 714971000
Current liabilities
Current financial liabilities
Borrowings, current 490266000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 19720000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3936252000
Total Trade payable 3955972000
Other current financial liabilities 226127000
Total current financial liabilities 4672365000
Other current liabilities 73484000
Provisions, current 0
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 4745849000
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 5460820000
Total equity and liabilites 7771878000
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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 System Integration 3256524000 12550634000
2 Technology Workforce Augmentation Services 32523000 121562000
Total Segment Revenue 3289047000 12672196000
Less: Inter segment revenue 0 0
Revenue from operations 3289047000 12672196000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 System Integration 278351000 1027834000
2 Technology Workforce Augmentation Services 16515000 58764000
Total Profit before tax 294866000 1086598000
i. Finance cost 58703000 58703000
ii. Other Unallocable Expenditure net off Unallocable income -11619000 -11619000
Profit before tax 247782000 971411000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 System Integration 0 0
2 Technology Workforce Augmentation Services 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 System Integration 0 0
2 Technology Workforce Augmentation Services 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined Benefit Plans -2505000 -5134000
2 Gains and losses from investments in equity instruments -100000 876000
3 Foreign Exchange Gains or loss 0 0
Total Amount of items that will not be reclassified to profit and loss -2605000 -4258000
2 Income tax relating to items that will not be reclassified to profit or loss -1578000 -1113000
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 0 0
5 Total Other comprehensive income -1027000 -3145000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 971410000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 132149000
Adjustments for decrease (increase) in inventories 151512000
Adjustments for decrease (increase) in trade receivables, current -348914000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -110044000
Adjustments for decrease (increase) in other non-current assets -394203000
Adjustments for other financial assets, non-current 15966000
Adjustments for other financial assets, current 289502000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 135521000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -9562000
Adjustments for increase (decrease) in other non-current liabilities 99000
Adjustments for depreciation and amortisation expense 16463000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 1594000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 4833000
Adjustments for fair value losses (gains) 0
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) -115084000
Net cash flows from (used in) operations 856326000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 195903000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 660423000
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 0
Purchase of property, plant and equipment 0
Proceeds from sales of investment property 12250000
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 53551000
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill -238160000
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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -279461000
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 0
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 122000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings -66110000
Repayments of borrowings -253045000
Payments of lease liabilities 111245000
Dividends paid 6357000
Interest paid 132149000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -62694000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 318268000
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 318268000
Cash and cash equivalents cash flow statement at beginning of period 28630000
Cash and cash equivalents cash flow statement at end of period 346898000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
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 M S P & Co Yes 05-May-2028