Dynamic Microsteppers Ltd. - Quarterly/Annual Result Disclosures and Notes dated 30 Jun 2023

a. The Company has adopted Indian Accounting Standards ("Ind AS") with effect from 1st April, 2017 and the financial results for the quarter and year ending 30.06.2023 have been prepared in accordance with the recognition and measurement principles laid down in IND AS-34 Interim Financial Reporting prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued thereof.
b. The above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on 11th August, 2023. These financial statements are preapred in accordance with the Indian Accounting Standard (IND AS) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) Amendment Rules, 2016.
c. Previous period figures have been regrouped, rearranged and reclassified wherever necessary to confirm current period's classification.
d. As per the requirements of Ind AS-108 issued as per Companies (Accounting Standards) Rules, 2006, no disclosure is required as the Company is operating in single business segment.
e. The Un-audited Standalone financial results of the Company for the quarter ended June 30, 2023 are available on the Company's website i.e www.dynamicmicrosteppers.com and also availble on BSE website ie. www. bseindia.com.