Dynamic Cables Ltd. - Quarterly/Annual Result Disclosures and Notes dated 31 Dec 2025

NOTES:
1)The above financial results were reviewed by the Audit Committee and approved by the board of directors at their respective meeting held on 27th January, 2026. The Statutory Auditor of Dynamic Cables Limited has carried out "limited review" of the above results pursuant to Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 and have issued on unmodified conclusion.
2)The financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) as notified under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules. 2015 as amended.
3)The Company's business activity fall within a single primary business segment.
4)The figures of the quarter ended 31st December 2025 are the balancing figures between unaudited figures in respect of Period ended on 31st December 2025 and unaudited published year to date figures upto 30th Sep 2025 ,being the date of the end of the First Half Year of the Financial Year which were subjected to limited review.
5)Figures of the previous period/ year have been regrouped and reclassified to conform to the classification of current period, wherever necessary and are rounded off to nearest lakhs, in order to confirm to the presentation.
6)The Company has raised Rs. 9658.79 Lakhs by way of preferential issue of equity shares during the month of June 2024. An amount of Rs. 8488.27 Lakhs was utilized as per Issue objectives (including advances) till 31st December 2025, unutilized amount of Rs. 1170.54 as on 31st December 2025 have been invested in Mutual Fund.
7)On 15th July 2025 the Company had issued 24229319 fully paid-up Bonus Equity Shares of Rs. 10 each in the ratio of 1:1 to the eligible members of the Company by capitalizing 2422.93 Lakhs out of Security premium of the Company. As a result of the bonus issue, the paid-up capital of the Company stands increased to Rs. 4845.86 Lakhs from Rs. 2422.93 Lakhs .This has been considered for calculating weighted average number of equity shares for all comparative periods presented as per "IND AS 33 (Earnings per Share)". In line with the above, EPS (basic and diluted] have been adjusted for all periods presented.
8)On December 11, 2025, the Nomination and Remuneration Committee of the company granted 2,00,000 stock options under DCL-ESOP 2024 to eligible employees at an exercise price of Rs. 324 per option. The Company has been accounting for ESOP's Expenses for the same in accordance with the applicable requirements of Ind AS 102 Share based Payments.
9)The Government of India has notified four new Labour Codes subsuming 29 legislations relating thereto effective November 21, 2025. Based on the broad assessment carried by the management, the Company continues to comply with the major provisions having financial impact. The rules relating to said Labour Codes are yet to be notified and any resultant impact arising out of the same shall be taken care on such notification.
10)The above figures are available on the website of the company at www.dynamiccobles.co.in and stock exchange viz. www.bseindia.com and www.nseindia.com.