Integrated Filing — IndAS



General information about company
Scrip Code 532707
NSE Symbol DYNPRO
MSEI Symbol NA
ISIN INE256H01015
Name of company DYNEMIC PRODUCTS 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-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 Single segment
Description of single segment Dyes and Dye Intermediates
Start date and time of board meeting 30-May-2025   11:00:00
End date and time of board meeting 30-May-2025   13:30:00
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 940893000 3675210000
Other income 2667000 4316000
Total income 943560000 3679526000
2 Expenses
(a) Cost of materials consumed 520109000 1861782000
(b) Purchases of stock-in-trade -15760000 91408000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -30311000 -56242000
(d) Employee benefit expense 62377000 228093000
(e) Finance costs 29718000 113938000
(f) Depreciation, depletion and amortisation expense 40660000 164302000
(f) Other Expenses
1 Other Expenses 279905000 1071430000
Total other expenses 279905000 1071430000
Total expenses 886698000 3474711000
3 Total profit before exceptional items and tax 56862000 204815000
4 Exceptional items 0 0
5 Total profit before tax 56862000 204815000
6 Tax expense
7 Current tax -37185000 129000
8 Deferred tax 54625000 54625000
9 Total tax expenses 17440000 54754000
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 39422000 150061000
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 -34000 -57000
16 Total profit (loss) for period 39388000 150004000
17 Other comprehensive income net of taxes 892000 892000
18 Total Comprehensive Income for the period 40280000 150896000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 39385000 150000000
Total profit or loss, attributable to non-controlling interests 0 3000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 40277000 150892000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 3000
21 Details of equity share capital
Paid-up equity share capital 124284000 124284000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 2118523000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.27 12.44
Diluted earnings (loss) per share from continuing operations 3.27 12.44
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 3.27 12.44
Diluted earnings (loss) per share from continuing and discontinued operations 3.27 12.44
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
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 2347569000
Capital work-in-progress
Investment property
Goodwill 2911000
Other intangible assets 19000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 9784000
Trade receivables, non-current
Loans, non-current 227000
Other non-current financial assets 185297000
Total non-current financial assets 195308000
Deferred tax assets (net)
Other non-current assets 24640000
Total non-current assets 2570447000
2 Current assets
Inventories 822261000
Current financial asset
Current investments 0
Trade receivables, current 651232000
Cash and cash equivalents 5075000
Bank balance other than cash and cash equivalents 16703000
Loans, current 457000
Other current financial assets 2041000
Total current financial assets 675508000
Current tax assets (net)
Other current assets 92626000
Total current assets 1590395000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 4160842000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 124284000
Other equity 2118523000
Total equity attributable to owners of parent 2242807000
Non controlling interest 718000
Total equity 2243525000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 76331000
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
Total non-current financial liabilities 76331000
Provisions, non-current 3570000
Deferred tax liabilities (net) 158496000
Deferred government grants, Non-current
Other non-current liabilities 362000
Total non-current liabilities 238759000
Current liabilities
Current financial liabilities
Borrowings, current 882423000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 83940000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 676432000
Total Trade payable 760372000
Other current financial liabilities
Total current financial liabilities 1642795000
Other current liabilities 19295000
Provisions, current 16423000
Current tax liabilities (Net) 45000
Deferred government grants, Current
Total current liabilities 1678558000
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 1917317000
Total equity and liabilites 4160842000
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)
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 Consolidated Consolidated
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 892000 892000
Total Amount of items that will not be reclassified to profit and loss 892000 892000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
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 892000 892000



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 204815000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 113938000
Adjustments for decrease (increase) in inventories -163976000
Adjustments for decrease (increase) in trade receivables, current -91342000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 906000
Adjustments for decrease (increase) in other non-current assets 1011000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 847000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 78173000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 6781000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 164302000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 2131000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -9548000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -20177000
Adjustments for dividend income 0
Adjustments for interest income 1885000
Adjustments for share-based payments 0
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) 81161000
Net cash flows from (used in) operations 285976000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 1607000
Other inflows (outflows) of cash -57000
Net cash flows from (used in) operating activities 284312000
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 337000
Purchase of property, plant and equipment 69150000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 8185000
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 1885000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 1364000
Net cash flows from (used in) investing activities -57379000
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 65556000
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 19999000
Repayments of borrowings 322233000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 113938000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 106652000
Net cash flows from (used in) financing activities -243964000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -17031000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 20177000
Net increase (decrease) in cash and cash equivalents 3146000
Cash and cash equivalents cash flow statement at beginning of period 1929000
Cash and cash equivalents cash flow statement at end of period 5075000





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 B. K. Patel & Co. Yes 31-Mar-2028