Dynamic Cables Ltd. - Quarterly/Annual Result Disclosures and Notes dated 31 Mar 2026

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 12th May, 2026. The Statutory Auditor of Dynamic Cables Limited has carried out Audit of the above results pursuant to Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 and have issued an unmodified opinion.
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 reportable primary business segment.
4. The figures of the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between audited figures in respect of full financial year and the published year to date figures upto 3rd Quarter of the current financial year and previous financial year.
5. Figures of the previous period/ year have been regrouped and reclassified to confirm 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. 8539.86 Lakhs was utilized as per Issue objectives (including advances) till 31st March 2026, unutilized amount of Rs. 1118.93 as on 31st March 2026 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 200,000 stock options under DCL-ESOP 2024 to eligible employees at an exercise price of Rs. 324 per option. However, due to the change in number of employees the granted options have reduced to 193713. 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.On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed the same & there is no material impact of these changes and to the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. The Company continues to monitor the "" finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect (if any) on the basis of such developments as needed.
10.The above results are available on the website of the company at www.dynamiccables.co.in and stock exchange viz. www.bseindia.com and www.nseindia.com.