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 Consolidated
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



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 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 3806700000 14038000000
Other income 125800000 228000000
Total income 3932500000 14266000000
2 Expenses
(a) Cost of materials consumed 1740200000 6469400000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 91900000 66500000
(d) Employee benefit expense 862200000 3199700000
(e) Finance costs 139800000 567200000
(f) Depreciation, depletion and amortisation expense 172500000 692900000
(f) Other Expenses
1 Other Expenses 733000000 2719200000
Total other expenses 733000000 2719200000
Total expenses 3739600000 13714900000
3 Total profit before exceptional items and tax 192900000 551100000
4 Exceptional items 0 0
5 Total profit before tax 192900000 551100000
6 Tax expense
7 Current tax 46800000 127000000
8 Deferred tax -14800000 -6300000
9 Total tax expenses 32000000 120700000
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 160900000 430400000
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 160900000 430400000
17 Other comprehensive income net of taxes 121700000 114700000
18 Total Comprehensive Income for the period 282600000 545100000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
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 7107100000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 23.7 63.39
Diluted earnings (loss) per share from continuing operations 23.7 63.39
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 23.7 63.39
Diluted earnings (loss) per share from continuing and discontinued operations 23.7 63.39
24 Debt equity ratio 0.008 0.008
25 Debt service coverage ratio 0.0072 0.0093
26 Interest service coverage ratio 0.0238 0.0197
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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 5854100000
Capital work-in-progress 181600000
Investment property 0
Goodwill 980200000
Other intangible assets 1174000000
Intangible assets under development 107100000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 3300000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 68100000
Total non-current financial assets 71400000
Deferred tax assets (net) 0
Other non-current assets 92700000
Total non-current assets 8461100000
2 Current assets
Inventories 3466200000
Current financial asset
Current investments 0
Trade receivables, current 2893500000
Cash and cash equivalents 331100000
Bank balance other than cash and cash equivalents 127900000
Loans, current 19500000
Other current financial assets 35400000
Total current financial assets 3407400000
Current tax assets (net) 0
Other current assets 1168100000
Total current assets 8041700000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 16502800000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 67900000
Other equity 7107100000
Total equity attributable to owners of parent 7175000000
Non controlling interest 0
Total equity 7175000000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1752400000
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 944700000
Total non-current financial liabilities 2697100000
Provisions, non-current 338900000
Deferred tax liabilities (net) 11400000
Deferred government grants, Non-current 0
Other non-current liabilities 9600000
Total non-current liabilities 3057000000
Current liabilities
Current financial liabilities
Borrowings, current 2758000000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 188600000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2112400000
Total Trade payable 2301000000
Other current financial liabilities 818500000
Total current financial liabilities 5877500000
Other current liabilities 171200000
Provisions, current 122600000
Current tax liabilities (Net) 99500000
Deferred government grants, Current 0
Total current liabilities 6270800000
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 9327800000
Total equity and liabilites 16502800000
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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Hydraulics 1104800000 4580400000
2 Aerospace 1728000000 6078500000
3 Metallurgy 944300000 3348300000
4 Others 29600000 30800000
Total Segment Revenue 3806700000 14038000000
Less: Inter segment revenue 0 0
Revenue from operations 3806700000 14038000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Hydraulics -51600000 114500000
2 Aerospace 336300000 1186300000
3 Metallurgy 4900000 -29600000
4 Others 12700000 -48800000
Total Profit before tax 302300000 1222400000
i. Finance cost 139800000 139800000
ii. Other Unallocable Expenditure net off Unallocable income -30400000 -30400000
Profit before tax 192900000 551100000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Hydraulics 3400900000 3400900000
2 Aerospace 9396000000 9396000000
3 Metallurgy 2525600000 2525600000
4 Others 537500000 537500000
Total Segment Asset 15860000000 15860000000
Un-allocable Assets 642800000 642800000
Net Segment Asset 16502800000 16502800000
4 Segment Liabilities
Segment Liabilities
1 Hydraulics 2094200000 2094200000
2 Aerospace 2170200000 2170200000
3 Metallurgy 447600000 447600000
4 Others 30400000 30400000
Total Segment Liabilities 4742400000 4742400000
Un-allocable Liabilities 4585400000 4585400000
Net Segment Liabilities 9327800000 9327800000
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement gain/(loss) on defined benefit plans -38100000 -41400000
Total Amount of items that will not be reclassified to profit and loss -38100000 -41400000
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
1 Exchange differences in translating financial statements of foreign operations 151200000 147000000
Total Amount of items that will be reclassified to profit and loss 151200000 147000000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 121700000 114700000



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 551100000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 555400000
Adjustments for decrease (increase) in inventories -335400000
Adjustments for decrease (increase) in trade receivables, current 161000000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -446700000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 111300000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 382600000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 17200000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 692900000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 2400000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -15800000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 13600000
Adjustments for dividend income 0
Adjustments for interest income 11500000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 600000
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 -69000000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 1058600000
Net cash flows from (used in) operations 1609700000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 166400000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1443300000
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 665500000
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 17300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -22100000
Net cash flows from (used in) investing activities -670300000
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 289100000
Repayments of borrowings 409900000
Payments of lease liabilities 309100000
Dividends paid 47500000
Interest paid 486300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -963700000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -190700000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 13500000
Net increase (decrease) in cash and cash equivalents -177200000
Cash and cash equivalents cash flow statement at beginning of period 508300000
Cash and cash equivalents cash flow statement at end of period 331100000





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