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 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 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



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 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 2014129000 2747375000
Other income 15535000 20996000
Total income 2029664000 2768371000
2 Expenses
(a) Cost of materials consumed 589963000 589963000
(b) Purchases of stock-in-trade 337910000 871024000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -104694000 -154997000
(d) Employee benefit expense 188401000 276685000
(e) Finance costs 38997000 71876000
(f) Depreciation, depletion and amortisation expense 4504000 7746000
(f) Other Expenses
1 Other Expenses 766125000 799981000
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 766125000 799981000
Total expenses 1821206000 2462278000
3 Total profit before exceptional items and tax 208458000 306093000
4 Exceptional items 0 0
5 Total profit before tax 208458000 306093000
6 Tax expense
7 Current tax 72196000 97567000
8 Deferred tax -158000 447000
9 Total tax expenses 72038000 98014000
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 136420000 208079000
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 -345000 35000
16 Total profit (loss) for period 136075000 208114000
17 Other comprehensive income net of taxes -1052000 -1052000
18 Total Comprehensive Income for the period 135023000 207062000
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 101287000 168676000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 33736000 38386000
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 1620203000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.55 7.21
Diluted earnings (loss) per share from continuing operations 2.55 7.21
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 2.55 7.21
Diluted earnings (loss) per share from continuing and discontinued operations 2.55 7.21
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 394322000
Capital work-in-progress 316686000
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 62185000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 303651000
Total non-current financial assets 365836000
Deferred tax assets (net) 1908000
Other non-current assets 664260000
Total non-current assets 1743012000
2 Current assets
Inventories 279742000
Current financial asset
Current investments 0
Trade receivables, current 895159000
Cash and cash equivalents 7405000
Bank balance other than cash and cash equivalents 101826000
Loans, current 0
Other current financial assets 4434000
Total current financial assets 1008824000
Current tax assets (net) 1800000
Other current assets 854384000
Total current assets 2144750000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 3887762000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 235182000
Other equity 1620203000
Total equity attributable to owners of parent 1855385000
Non controlling interest 504267000
Total equity 2359652000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 255158000
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 42453000
Total non-current financial liabilities 297611000
Provisions, non-current 2275000
Deferred tax liabilities (net) 2493000
Deferred government grants, Non-current
Other non-current liabilities 0
Total non-current liabilities 302379000
Current liabilities
Current financial liabilities
Borrowings, current 934022000
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 137062000
Total Trade payable 137062000
Other current financial liabilities 8494000
Total current financial liabilities 1079578000
Other current liabilities 37506000
Provisions, current 0
Current tax liabilities (Net) 108647000
Deferred government grants, Current 0
Total current liabilities 1225731000
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
Total liabilities 1528110000
Total equity and liabilites 3887762000
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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Manpower & Other Contractual Services 714207000 1082275000
2 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 Manpower & Other Contractual Services 733596000 801292000
2 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 Manpower & Other Contractual Services 962088000 962088000
2 Sales 1680874000 1680874000
Total Segment Asset 2642962000 2642962000
Un-allocable Assets 1244800000 1244800000
Net Segment Asset 3887762000 3887762000
4 Segment Liabilities
Segment Liabilities
1 Manpower & Other Contractual Services 119189000 119189000
2 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 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 and loss -1481000 -1481000
2 Income tax relating to items that will not be reclassified to profit or loss 429000 429000
Total Amount of items that will not be reclassified to profit and loss -1052000 -1052000
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 -1052000 -1052000



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 306093000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 71876000
Adjustments for decrease (increase) in inventories -149281000
Adjustments for decrease (increase) in trade receivables, current -544104000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -388000
Adjustments for decrease (increase) in other non-current assets -141096000
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 43490000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 636704000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 7746000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 1863000
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 3217000
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) -76407000
Net cash flows from (used in) operations 229686000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 22507000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 207179000
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 515944000
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 3217000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -975998000
Net cash flows from (used in) investing activities -1488725000
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 439740000
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 845820000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 71876000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 65775000
Net cash flows from (used in) financing activities 1279459000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -2087000
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 -2087000
Cash and cash equivalents cash flow statement at beginning of period 9492000
Cash and cash equivalents cash flow statement at end of period 7405000





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