Integrated Filing — IndAS



General information about company
Scrip Code 505242
NSE Symbol DYNAMATECH
MSEI Symbol NOTLISTED
ISIN INE221B01012
Name of company Dynamatic Technologies 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 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-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 Unaudited
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 27-May-2025   15:30:00
End date and time of board meeting 27-May-2025   19:15:00
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 2019-04-01
Indicate Company website link for updated RPT policy of the Company https://dynamatics.com/Investors/Shareholder-Information/
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
As on 31st March 2025, there are no defautls on the repayment loans and don't have any debt securities



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 Unaudited 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 1732100000 6391800000
Other income 52500000 166100000
Total income 1784600000 6557900000
2 Expenses
(a) Cost of materials consumed 878200000 3153300000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 52100000 27800000
(d) Employee benefit expense 313700000 1034600000
(e) Finance costs 108100000 426900000
(f) Depreciation, depletion and amortisation expense 65800000 254900000
(f) Other Expenses
1 Other Expenses 288000000 1117300000
Total other expenses 288000000 1117300000
Total expenses 1705900000 6014800000
3 Total profit before exceptional items and tax 78700000 543100000
4 Exceptional items 0 0
5 Total profit before tax 78700000 543100000
6 Tax expense
7 Current tax 37900000 154800000
8 Deferred tax -61000000 -118300000
9 Total tax expenses -23100000 36500000
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 101800000 506600000
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 101800000 506600000
17 Other comprehensive income net of taxes -25700000 -27100000
18 Total Comprehensive Income for the period 76100000 479500000
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 67900000 67900000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 6368500000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 15.01 74.62
Diluted earnings (loss) per share from continuing operations 15.01 74.62
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 15.01 74.62
Diluted earnings (loss) per share from continuing and discontinued operations 15.01 74.62
24 Debt equity ratio 0.0059 0.0059
25 Debt service coverage ratio 0.0088 0.0137
26 Interest service coverage ratio 0.0173 0.0227
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Refer the published results uploaded on stock exchange.



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 2970500000
Capital work-in-progress 66400000
Investment property 0
Goodwill 0
Other intangible assets 236700000
Intangible assets under development 56300000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 3970600000
Trade receivables, non-current 0
Loans, non-current 571600000
Other non-current financial assets 127800000
Total non-current financial assets 4670000000
Deferred tax assets (net) 0
Other non-current assets 62200000
Total non-current assets 8062100000
2 Current assets
Inventories 1452800000
Current financial asset
Current investments 0
Trade receivables, current 1726800000
Cash and cash equivalents 26500000
Bank balance other than cash and cash equivalents 121800000
Loans, current 156700000
Other current financial assets 121500000
Total current financial assets 2153300000
Current tax assets (net) 0
Other current assets 890000000
Total current assets 4496100000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 12558200000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 67900000
Other equity 6368500000
Total equity attributable to owners of parent 6436400000
Non controlling interest
Total equity 6436400000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1528000000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 140700000
Total non-current financial liabilities 1668700000
Provisions, non-current 265200000
Deferred tax liabilities (net) 218000000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 2151900000
Current liabilities
Current financial liabilities
Borrowings, current 2082400000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 179500000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1247600000
Total Trade payable 1427100000
Other current financial liabilities 250800000
Total current financial liabilities 3760300000
Other current liabilities 65200000
Provisions, current 45100000
Current tax liabilities (Net) 99300000
Deferred government grants, Current 0
Total current liabilities 3969900000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 6121800000
Total equity and liabilites 12558200000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) Refer the published results uploaded on stock exchange.



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 Unaudited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Hydraulics 806700000 3077300000
2 Aerospace 895800000 3283800000
3 Others 29600000 30700000
Total Segment Revenue 1732100000 6391800000
Less: Inter segment revenue 0 0
Revenue from operations 1732100000 6391800000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Hydraulics 43200000 299800000
2 Aerospace 193900000 867300000
3 Others -7400000 -31100000
Total Profit before tax 229700000 1136000000
i. Finance cost 108100000 108100000
ii. Other Unallocable Expenditure net off Unallocable income 42900000 42900000
Profit before tax 78700000 543100000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Hydraulics 2056800000 2056800000
2 Aerospace 5027700000 5027700000
3 Others 294500000 294500000
Total Segment Asset 7379000000 7379000000
Un-allocable Assets 5179200000 5179200000
Net Segment Asset 12558200000 12558200000
4 Segment Liabilities
Segment Liabilities
1 Hydraulics 1349400000 1349400000
2 Aerospace 737400000 737400000
3 Others 26100000 26100000
Total Segment Liabilities 2112900000 2112900000
Un-allocable Liabilities 4008900000 4008900000
Net Segment Liabilities 6121800000 6121800000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Refer the published results uploaded on stock exchange.



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 Unaudited 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 Re-measurement gain/(loss) on defined benefit plans -34300000 -36200000
Total Amount of items that will not be reclassified to profit and loss -34300000 -36200000
2 Income tax relating to items that will not be reclassified to profit or loss -8600000 -9100000
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 -25700000 -27100000



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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 543100000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 415100000
Adjustments for decrease (increase) in inventories -260900000
Adjustments for decrease (increase) in trade receivables, current 354500000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -517700000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -7900000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 377000000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 19100000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 254900000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 19800000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 13500000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -31600000
Adjustments for dividend income 0
Adjustments for interest income 86600000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -1900000
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 -3400000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 543900000
Net cash flows from (used in) operations 1087000000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 159000000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 928000000
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 199300000
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 5100000
Purchase of property, plant and equipment 261300000
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 6500000
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 8200000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -16000000
Net cash flows from (used in) investing activities -469800000
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 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 376800000
Repayments of borrowings 320800000
Payments of lease liabilities 96400000
Dividends paid 47500000
Interest paid 395700000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -483600000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -25400000
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 -25400000
Cash and cash equivalents cash flow statement at beginning of period 51900000
Cash and cash equivalents cash flow statement at end of period 26500000





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 Deloitte Haskins & Sells LLP Yes 31-Jul-2027


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Dynamatic Technologies Limited Dynamatic Limited, United Kingdom Subsidiaries Sale of goods or services 350000000 Approved 45810000 70630000 121320000
2 Dynamatic Technologies Limited Dynamatic Limited, United Kingdom Subsidiaries Purchase of goods or services 100000000 Approved 57370000 0 0
3 Dynamatic Technologies Limited Dynamatic Limited, United Kingdom Subsidiaries Any other transaction Management Fee Income 20000000 Approved 0 58444000 57711000
4 Dynamatic Technologies Limited Dynamatic Limited, United Kingdom Subsidiaries Any other transaction Rent Expenses 50000000 Approved 16180000 0 0
5 Dynamatic Technologies Limited JKM Research Farm Limited Subsidiaries Any other transaction Rent Expenses 10000000 Approved 2400000 23390000 22680000
6 Dynamatic Technologies Limited JKM Erla Automotive Limited Subsidiaries Loan 50000000 Approved 124000 7270000 7390000 Loan 0.1025 5 years Unsecured Inter - company loan
7 Dynamatic Technologies Limited JKM Erla Automotive Limited Subsidiaries Interest received 5000000 Approved 390000 0 620000
8 Dynamatic Technologies Limited JKM Global Pte Limited Subsidiaries Loan 1000000000 Approved 0 723720000 707160000 Loan 0.1 6 years Loan 0.1075 5 Years Unsecured Inter - company loan
9 Dynamatic Technologies Limited JKM Global Pte Limited Subsidiaries Interest received 150000000 Approved 38110000 97870000 134060000
10 Dynamatic Technologies Limited Dynamatic Manufacturing Limited Subsidiaries Sale of goods or services 350000000 Approved 11935000 0 0
11 Dynamatic Technologies Limited Dynamatic Manufacturing Limited Subsidiaries Purchase of goods or services 1200000000 Approved 104470000 5480000 39200000
12 Dynamatic Technologies Limited Dynamatic Manufacturing Limited Subsidiaries Any other transaction Reimbursement of expenses 20000000 Approved 500000 0 0
13 Dynamatic Technologies Limited JKM Holdings Private Limited Subsidiaries Any other transaction Rent Expenses 2000000 Approved 200000 0 0
14 Dynamatic Technologies Limited JKM Holdings Private Limited Subsidiaries Any other transaction Security deposits (Rental deposits) 4000000 Approved 0 3500000 3500000
15 Dynamatic Technologies Limited Wavell Investments Private Limited Entities with joint control or significant influence over entity Purchase of goods or services 200000000 Approved 27500000 0 0
16 Dynamatic Technologies Limited Wavell Investments Private Limited Entities with joint control or significant influence over entity Advance 100000000 Approved 0 74370000 72000000
17 Dynamatic Technologies Limited Viveka Malani Relative of Promotor Group Any other transaction Rent Expenses 4000000 Approved 1350000 130000 130000
18 Dynamatic Technologies Limited Viveka Malani Relative of Promotor Group Any other transaction Security deposits (Rental deposits) 2000000 Approved 0 1650000 1650000
19 Dynamatic Technologies Limited Ahilya Malhoutra Daughter of Mr. Udayant Malhoutra (Promotor) Remuneration 3000000 Approved 1953000 0 0
20 Dynamatic Technologies Limited Udayant Malhoutra Promoters Remuneration 30000000 Approved 8035000 0 0
21 Dynamatic Technologies Limited Chalapathi P Key management personnel of entity or parent Remuneration 30000000 Approved 6258000 0 0
22 Dynamatic Technologies Limited Shivaram V Key management personnel of entity or parent Remuneration 7800000 Approved 4750000 0 0
23 Dynamatic Technologies Limited P.S. Ramesh Key management personnel of entity or parent Remuneration 30000000 Approved 9640000 0 0
Total value of transaction during the reporting period 336975000