Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol DYNAMIC
MSEI Symbol NOTLISTED
ISIN INE0DZ701010
Name of company Dynamic Services & Security Limited
Type of company SME
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 19-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
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 Multi segment
Description of single segment
Start date and time of board meeting 30-May-2025   15:00:00
End date and time of board meeting 30-May-2025   20:00:00
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 2025-05-30
Indicate Company website link for updated RPT policy of the Company https://www.dssl.ind.in/
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
The company has not made any deafult on loans



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-Oct-2024 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 918513000 1530170000
Other income 2418000 3165000
Total income 920931000 1533335000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 33077000 438937000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -38173000 -48274000
(d) Employee benefit expense 172345000 258785000
(e) Finance costs 21354000 47946000
(f) Depreciation, depletion and amortisation expense 175000 1960000
(f) Other Expenses
1 Other Expenses 641626000 659847000
2 0 0 0
3 0 0 0
4 0 0 0
5 0 0 0
6 0 0 0
7 0 0 0
8 0 0 0
9 0 0 0
10 0 0 0
Total other expenses 641626000 659847000
Total expenses 830404000 1359201000
3 Total profit before exceptional items and tax 90527000 174134000
4 Exceptional items 0 0
5 Total profit before tax 90527000 174134000
6 Tax expense
7 Current tax 28774000 50675000
8 Deferred tax 475000 412000
9 Total tax expenses 29249000 51087000
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 61278000 123047000
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 61278000 123047000
17 Other comprehensive income net of taxes -924000 -924000
18 Total Comprehensive Income for the period 60354000 122123000
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 235182000 235182000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 1124767000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.24 5.23
Diluted earnings (loss) per share from continuing operations 1.24 5.23
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 1.24 5.23
Diluted earnings (loss) per share from continuing and discontinued operations 1.24 5.23
24 Debt equity ratio 0.0059 0.0059
25 Debt service coverage ratio 0.041 0.041
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 26090000
Capital work-in-progress 124556000
Investment property 0
Goodwill 0
Other intangible assets 0
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 652306000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 124996000
Total non-current financial assets 777302000
Deferred tax assets (net) 970000
Other non-current assets 112989000
Total non-current assets 1041907000
2 Current assets
Inventories 71006000
Current financial asset
Current investments 0
Trade receivables, current 480311000
Cash and cash equivalents 1335000
Bank balance other than cash and cash equivalents 100426000
Loans, current 0
Other current financial assets 879000
Total current financial assets 582951000
Current tax assets (net) 0
Other current assets 667495000
Total current assets 1321452000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2363359000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 235182000
Other equity 1124767000
Total equity attributable to owners of parent 1359949000
Non controlling interest
Total equity 1359949000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 195736000
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 0
Total non-current financial liabilities 195736000
Provisions, non-current 1736000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 197472000
Current liabilities
Current financial liabilities
Borrowings, current 607881000
Trade payables, 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 108879000
Total Trade payable 108879000
Other current financial liabilities 17754000
Total current financial liabilities 734514000
Other current liabilities 0
Provisions, current 0
Current tax liabilities (Net) 71424000
Deferred government grants, Current 0
Total current liabilities 805938000
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 1003410000
Total equity and liabilites 2363359000
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-Oct-2024 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)
1 Transport 0 0
2 Manpower 714207000 1082275000
3 Sales 1299922000 1665100000
Total Segment Revenue 2014129000 2747375000
Less: Inter segment revenue
Revenue from operations 2014129000 2747375000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Transport 0 0
2 Manpower 733596000 801292000
3 Sales 267144000 363443000
Total Profit before tax 1000740000 1164735000
i. Finance cost 38997000 38997000
ii. Other Unallocable Expenditure net off Unallocable income 753630000 753630000
Profit before tax 208113000 306128000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Transport 0 0
2 Manpower 962088000 962088000
3 Sales 1680874000 1680874000
Total Segment Asset 2642962000 2642962000
Un-allocable Assets 1244800000 1244800000
Net Segment Asset 3887762000 3887762000
4 Segment Liabilities
Segment Liabilities
1 Transport 0 0
2 Manpower 119189000 119189000
3 Sales 89250000 89250000
Total Segment Liabilities 208439000 208439000
Un-allocable Liabilities 1319671000 1319671000
Net Segment Liabilities 1528110000 1528110000
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-Oct-2024 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 Remeasurement of defined benefit plan -1304000 -1304000
2 Income tax relating to above items 380000 380000
Total Amount of items that will not be reclassified to profit and loss -924000 -924000
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 -924000 -924000



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 174134000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 47946000
Adjustments for decrease (increase) in inventories -48274000
Adjustments for decrease (increase) in trade receivables, current -154774000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 33738000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 8460000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 1960000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 200000
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 2842000
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) -113586000
Net cash flows from (used in) operations 60548000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 8244000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 52304000
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 102084000
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 2842000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -897409000
Net cash flows from (used in) investing activities -996651000
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 439740000
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 548798000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 47946000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 940592000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -3755000
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 -3755000
Cash and cash equivalents cash flow statement at beginning of period 5091000
Cash and cash equivalents cash flow statement at end of period 1336000





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 Bijan Ghosh & Associates Yes 30-Apr-2028


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 11-Jan-2025
Amount Raised 2362500000000
Report filed for Quarter ended 31-Mar-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any


Signatory Details
Name of signatory Jugal Kishore Bhagat
Designation of person Managing Director
Place Kolkata
Date 30-May-2025




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 Dynamic Services & Security Limited Jugal Kishore Bhagat Promoter Remuneration 255000000000 Approved 255000000000 0 0
2 Dynamic Services & Security Limited Rekha Devi Bhagat Promoter Remuneration 60000000000 Approved 60000000000 0 0
3 Dynamic Services & Security Limited Vinita Yadav KMP Remuneration 8547700000 Approved 8547700000 0 0
4 Dynamic Services & Security Limited Sushma Kumari Agarwal KMP Remuneration 5250000000 Approved 5250000000 0 0
5 Dynamic Services & Security Limited Mehai Aqua Private Limited Step down Subsidiary Sale of goods or services 124472569000 Approved 124472569000 0 0
6 Dynamic Services & Security Limited Mehai Technology Limited Subsidiary Purchase of goods or services 13220000000 Approved 13220000000 0 0
7 Dynamic Services & Security Limited Mehai Technology Limited Subsidiary Any other transaction Share warrants fund paid 21825956250000 Approved 21825956250000 0 0 Textual Information(1)
8 Dynamic Services & Security Limited Mehai Technology Limited Subsidiary Any other transaction Rent paid 49560000000 Approved 49560000000 0 0 Textual Information(2)
9 Dynamic Services & Security Limited Jugal Kishore Bhagat Promoter Any other transaction Rent paid 50400000000 Approved 50400000000 0 0 Textual Information(3)
10 Dynamic Services & Security Limited Rekha Bhagat Director Any other transaction Rent paid 50400000000 Approved 50400000000 0 0 Textual Information(4)
11 Dynamic Services & Security Limited Destiny Logistics & Infra Limited Promoter group Loan 8517451900000 Approved 8517451900000 0 0 Textual Information(5)
12 Dynamic Services & Security Limited Destiny Logistics & Infra Limited Promoter group Loan 8517451900000 Approved 8517451900000 0 0 Textual Information(6)
13 Dynamic Services & Security Limited Mehai Aqua Private Limited Step down Subsidiary Loan 4668000000000 Approved 4668000000000 0 0 Textual Information(7)
14 Dynamic Services & Security Limited Mehai Aqua Private Limited Step down Subsidiary Loan 4668000000000 Approved 4668000000000 0 0 Textual Information(8)
Total value of transaction during the reporting period 48813710319000



Text Block
Textual Information(1) Share warrants fund paid
Textual Information(2) Rent paid
Textual Information(3) Rent paid
Textual Information(4) Rent paid
Textual Information(5) Unsecured Loan given
Textual Information(6) Unsecured Loans Received
Textual Information(7) Unsecured Loans Received
Textual Information(8) Unsecured Loan Repaid