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Dynamatic Technologies Ltd. — Interim / Quarterly Report 2026
Feb 9, 2026
60708_rns_2026-02-09_4c2489cf-5f34-461e-a151-54a4345e8864.pdf
Interim / Quarterly Report
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gih February 2026
Corporate Relations Department, Bombay Stock Exchange Limited, Phiroze Jeejeebhoy Towers Dalal Street, Fort, Mumbai - 400 001 Scrip Code: 505242
Listing Department, National Stock Exchange of India Limited "Exchange Plaza", Bandra-Kurla Complex, Bandra East, Mumbai 400 051. Scrip Code: DYNAMATECH
Dear Sir/Madam,
Sub: Board Meeting Outcome
This is further to our letter dated 30th January 2026, we write to inform you that the significant matters arising out of the Board Meeting held today, February 2026, at JKM Plaza, Dynamatic Aerotropolis 55, KIADB Aerospace Park, Bangalore 562149, are appended as follows:
- The Board has considered and approved un-audited Standalone and Consolidated Financial Results for the quarter ended 31st December 2025, along with the limited review report by Statutory Auditors of the Company. Copy of the un-audited Financial Results have been enclosed in compliance with the provisions of Regulation 30 of SEBI (LODR) Regulations, 2015.
-
- The Board has declared interim dividend of Rs. 5/- per equity share of Rs. 10/- (Rupees Ten Only) each for the financial year 2025-26. The 'Record date' fixed for the purpose of determining the shareholders eligible for receiving interim dividend is 13th February 2026. The interim dividend shall be paid to shareholders duly before the statutory timelines.
The meeting of the Board of Directors held today commenced at 17:00 PM 1ST and concluded at 21:00 PM 1ST.
The aforesaid information is also available on the website of the company at www dynamatics com.
We request you to kindly take the above information on records.
Thanking you,
Yours faithfully, / For Dynamatic Tech1logies Limited
Shivaram V Chief Legal Officer and Company Secretary Membership No.: ACS 19173
egistered Office Dynamatic Technologies Limited JKM Plaza Dynamatic AerotlopoliS 55 KIADB Aerospace Park Bangalore 562 149 India Tel+91 8021111223 +91 8022040535
dynamaticscom
Corporate Identity Number: L72200KA1973PLC002308
Chartered Accountants Prestige Trade Tower, Level 19 46, Palace Road, High Grounds Bengaluru – 560 001 Karnataka, India
Tel: +91 80 6188 6000 Fax: +91 80 6188 6011
INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM STANDALONE FINANCIAL RESULTS
TO THE BOARD OF DIRECTORS OF DYNAMATIC TECHNOLOGIES LIMITED
-
- We have reviewed the accompanying Statement of Standalone Unaudited Financial Results of DYNAMATIC TECHNOLOGIES LIMITED ("the Company"), for the quarter and nine months ended December 31, 2025 ("the Statement"), being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations").
-
- This Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review.
-
- We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity', issued by the Institute of Chartered Accountants of India (ICAI). A review of interim financial information consists of making inquiries, primarily of the Company's personnel responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
-
- Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement.
For DELOITTE HASKINS & SELLS LLP
Chartered Accountants (Firm's Registration No. 117366W/W-100018)
Sathya P. Koushik Partner Membership No. 206920 UDIN: 26206920OFBFYY5168
Place: Bengaluru Date: February 9, 2026
Regd Office :31st Floor, Tower 3, One International Center, Senapati Bapat Marg, Elphinstone Road (West), Mumbai – 400013
DYNANIATIC TEChNOLOGIES LIMITED CIN: L72200KA1973PLC002308
JKM PLAZA, DYNAMATIC AEROTROPOLIS, 55, KIADB AEROSPACE PARK. BANGALORE 562 149, INDIA
Statement of Standalone Financial Results for the quarter and nine months ended 31 December 2025
| ('lNR in bk/is, except as otherwise stated) | |||||||
|---|---|---|---|---|---|---|---|
| St" - |
No. Particulars ____________ |
3 months ended 31 December 2025 (Unaudited) __ __ |
Preceding 3 months ended 30 September 2025 (Unaudited) |
Corresponding 3 months ended in previous period 31 December 2024 (Unaudited) |
\eartodate figure for the current period ended 31 December 2025 (Unaudited) __ |
leartodate figure for the previous period ended 31 December 2024 (tlnaudited) __ |
Previous year ended 31 l%larch 2025 (Audited) _______ |
| I | Income | ||||||
| a) Revenue from operations | 21,826 | 18,255 | 15,080 | 57,841 | 46.597 | 63,918 | |
| b)Otherincome | 434 | 778 | (7!) | 2,193 | 1,136 | 1,661 | |
| Total income (a+b) |
22,260 | 19,033 | 15,009 | 60,034 | 47,733 | 65,579 | |
| 2 | Expenses | ||||||
| a) Cost of raw materials and components consumed | 12,986 | 10,021 | 7,371 | 31,888 | 22.751 | 31,533 | |
| b) Changes in inventories of finished goods and work-in-progress | (479) | (246) | (495) | (17) | (243) | 278 | |
| c) Employee benefits expenses | 2930 | 2,484 | 2,488 | 8,004 | 7,209 | 10,346 | |
| d) Finance costs | 1,071 | 1,135 | 1,082 | 3,347 | 3,188 | 4,269 | |
| e) Depreciation and amortisation expenses | 698 | 687 | 628 | 2,053 | 1,891 | 2,549 | |
| 1) Other expenses | 3,341 | 3,034 | 2,730 | 9,008 | 8,293 | 11,173 | |
| Total expenses (a+b+c+d+e+f) |
20,547 | 17,115 | 13,804 | 54,283 | 43,089 | 60,148 | |
| 3 | Profit before tax (1-2) | 1,713 | 1,918 | 1,205 | 5,751 | 4,644 | 5,431 |
| 4 | Exceptional items (Refer Note 2) | 1,095 | - | - | 1,095 | - | - |
| S | Profit before tax (3-4) | 618 | 1,918 | 1,205 | 4,656 | 4,644 | 5,431 |
| 6 | Tax expense/(credit) | ||||||
| a)Currenttax | 535 | 465 | 309 | 1,560 | 1,169 | 1,548 | |
| b)Deferred tax | (329) | (22) | (125) | (326) | (573) | (1,183) | |
| Total tax expense (a+b) |
206 | 443 | 184 | 1,234 | 596 | 365 | |
| 7 | Profit after tax (5-6) | 412 | 1,475 | 1,021 | 3,422 | 4,048 | 5,066 |
| 8 | Other comprehensive income/(loss) (OCI) s) Items that still not to be reclassjfled subsequently to statement ofprofit and loss |
||||||
| a) Remeasurementgain/(loss) on defined benefit plans | (76) | 87 | 49 | (24) | (19) | (362) | |
| b) Income tax relating to items that will not be reclassified to statement of profit and loss |
19 | (22) | (12) | 6 | 5 | 91 | |
| Other comprehensive income/(Ioss) for the period, net of tax | (57) | 65 | 37 | (18) | (14) | (271) | |
| 9 | Total comprehensive income for the period (7+8) | 355 | 1,540 | 1,058 | 3,404 | 4,034 | 4,795 |
| 10 | Paid-up equity share capital (face value of INR 10/- each) | 679 | 679 | 679 | 679 | 679 | 679 |
| II | Reserves (Other equity) | - | - | - | - | - | 63,685 |
| Earnings per equity share | (not annualised) (not annualised) (not annualised) (not annualised (not annualised | (annualised) | |||||
| - | Basic and Diluted (INR) | 6.07 | 21.72 | 15.04 | 50.40 | 59.62 | 7461 |
See accompanying notes to these financial results.

DYNAMATIC TECHNOLOGIES LIMITED CIN: L72200KA1973PLC002308 JKM PLAZA, DYNAMATIC AEROTROPOLIS, 55, KIADB AEROSPACE PARK, BANGALORE -562 149, INDIA Statement of Standalone Financial Results for the quarter arid nine months ended 31 December 2025
Annexure I: Statement of standalone segment wise revenue, results, assets and liabilities for the quarter and Nine months ended 31 December 2025
| (INR in/ak/is, except as otherwise stated, | ||||||||
|---|---|---|---|---|---|---|---|---|
| No. | SI. Particulars | 3 months ended 31 December 2025 (Unaudited) |
Preceding 3 months ended 30 September 2025 (Unaudited) |
Corresponding 3 months ended in previous periotl 31 December 2024 tUnaudited) |
Year to date ngure for the ended 31 (Unaudited) |
Year to date figure for the current period previous period ended 3! December 2025 December 2024 (Unaudited) |
Previous year ended 31 March 2025 (Audited) |
|
| Segment revenue | ||||||||
| a) Hydraulics | 9,934 | 9,604 | 6,839 | 28,473 | 22,706 | 30.773 | ||
| b)Aerospace | 11,890 | 8,647 | 8,241 | 29,361 | 23,880 | 32,838 | ||
| c)Others | 2 | 4 | - | 7 | II | 307 | ||
| Revenue from operations | 21,826 | 18,255 | 15,080 | 57,841 | 46,597 | 63,918 | ||
| 2 | Segment results Iprofit/ (loss) before finance costs, other income nnd tax from each segmentj |
|||||||
| a) 1-lydraulics | 92! | 821 | 663 | 2,761 | 2,566 | 2,998 | ||
| b) Aerospace | 2,392 | 2,186 | 2,461 | 6,681 | 6,734 | 8,673 | ||
| c) Others | (113) | (64) | 215 | (326) | (237) | (311) | ||
| d) Unallocated | (850) | (668) | (981) | (2,21!) | (2.367) | (3,32!) | ||
| Total | 2,350 | 2,275 | 2,358 | 6,905 | 6,696 | 8,039 | ||
| Unallncable | ||||||||
| - Finance Cost | (1,071) | (1,135) | (1,082) | (3,347) | (3,188) | (4,269) | ||
| -Other income | 434 | 778 | (71) | 2,193 | 1,136 | 1,661 | ||
| Exceptional ltenss (ReferNote 2) | (1,095) | - | (1,095) | - | ||||
| Profit before tax |
618 | 1,918 | 1,205 | 4,656 | 4,644 | 5,431 | ||
| 3 | Segment Assets | |||||||
| a) Hydraulics | 21,446 | 22,109 | 20,145 | 21.446 | 20,145 | 20,568 | ||
| b) Aerospace | 55,122 | 53,371 | 46,662 | 55,122 | 46,662 | 50,277 | ||
| c) Others | 4,371 | 3.780 | 2,663 | 4,371 | 2,663 | 2,945 | ||
| d) Unallocated | 52,548 | 52,870 | 51,498 | 52,548 | 51,498 | 51,792 | ||
| Total Segment assets | 1,33,487 | 1,32,130 | 1,20,968 | 1,33,487 | 1,20,968 | 1,25,582 | ||
| 4 | Segment Liabilities | |||||||
| a) Hydraulics | 14,996 | 14,975 | 12,657 | 14.996 | 12,657 | 13,494 | ||
| b)Aerospace | 7,188 | 6,770 | 4,924 | 7,188 | 4,924 | 7,374 | ||
| c) Others | 338 | 209 | 832 | 338 | 832 | 261 | ||
| - | d) Unallocated | 43,196 | 42,763 | 38,954 | 43,196 | 38,954 | 40,089 | |
| Total Segment Liabilities | 65,718 | 64.717 | 57,367 | 65,718 | 57,367 | 61,218 |
See accompanying notes to the financial results.

DYNAMATIC TECHNOLOGIES LIMITED CIN: L72200KA1973PLC002308
JKM PLAZA, DYNAMATIC AEROTROPOLIS, 55, KIADB AEROSPACE PARK, BANGALORE -562149, INDIA
Statement of Standalone Financial Results for the quarter and nine months ended 31 December 2025 Notes:
- The above standalone financial results of the Company as reviewed by the Audit Committee and has been approved by the Board of Directors at its meeting held on 09 February 2026. The results for the quarter and nine months ended 31 December 2025 has been reviewed by the Statutory auditors of the Company. The statutory auditors of the Company has issued an unmodified conclusion in respect of the limited review for the quarter and nine months ended 31 December 2025.
- On November 21, 2025, the Government of India formally notified the enforcement of 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 - thereby consolidating 29 erstwhile labour legislations into a unified framework. The Ministry of Labour & Employment, in alignment with this legal mandate, issued draft Central Rules and Frequently Asked Questions (FAQs) to facilitate the assessment of financial consequences, underscoring both statutory and regulatory guidance for compliance.
The above Labour Laws introduced a revised definition of 'wages', which impacted the computation of gratuity and compensated absences. Pursuant to the new definition of wages, an incremental one-time non-cash cost of Rs. 1,095 lakhs, predominantly relating to past service costs, has been debited to the Statement of Profit and Loss in order to comply with Ind AS 19 "Employee Benefits" and treated as an exceptional item in line with the accounting standards and clarifications issued by the Institute of Chartered Accountants of India (ICAl) regarding the accounting treatment for the above amendment in law.
Excluding this adjustment, the Profit after Tax for the quarter and nine months ended 31 December 2025 would have been lNR 1,222 lakhs and INR 4,232 lakhs, respectively.
The Government of India is in the process of noti'ing the final rules to the new Labour codes and an impact of these will be evaluated and accounted for in accordance with applicable standards in the period in which they are notified.
3 On 09 February 2026, the board of Directors of the company have declared an interim dividend of INR 5 per equity share (50%) for the financial year 2025-26.
for and on behalf of Board of Directors of Dynamatic Technolo;
Udayant Malhoutra CEO and Managing Date: 09 February 202o Place: Bangalore
Chartered Accountants Prestige Trade Tower, Level 19 46, Palace Road, High Grounds Bengaluru – 560 001 Karnataka, India
Tel: +91 80 6188 6000 Fax: +91 80 6188 6011
INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM CONSOLIDATED FINANCIAL RESULTS
TO THE BOARD OF DIRECTORS OF DYNAMATIC TECHNOLOGIES LIMITED
-
- We have reviewed the accompanying Statement of Consolidated Unaudited Financial Results of DYNAMATIC TECHNOLOGIES LIMITED ("the Parent") and its subsidiaries (the Parent and its subsidiaries together referred to as "the Group"), for the quarter and nine months ended December 31, 2025 ("the Statement") being submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations").
-
- This Statement, which is the responsibility of the Parent's Management and approved by the Parent's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review.
-
- We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India (ICAI). A review of interim financial information consists of making inquiries, primarily of Parent's personnel responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under Section 143(10) of the Companies Act, 2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
-
- The Statement includes the results of the following entities:
- a. Dynamatic Technologies Limited, India
- b. JKM Research Farm Limited, India
- c. JKM Global Pte. Limited, Singapore
- d. Dynamatic Limited, UK
- e. Dynamatic LLC, US
- f. Yew Tree Investments Limited, UK
- g. JKM Erla Automotive Limited, India
- h. Dynamatic Manufacturing Limited, India
- i. Eisenwerk Erla GmbH, Germany
-
- Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of other auditors referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of
- the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement.
Page 1 of 2
Regd Office :31st Floor, Tower 3, One International Center, Senapati Bapat Marg, Elphinstone Road (West), Mumbai – 400013
- We did not review the financial results of four subsidiaries included in the consolidated unaudited financial results, whose financial results reflect total revenues of Rs 20,176 lakhs and Rs 60,035 lakhs for the quarter and nine months ended December 31, 2025 respectively, total net profit after tax of Rs 172 lakhs and Rs. 859 lakhs for the quarter and nine months ended December 31, 2025 respectively and total comprehensive income of Rs 172 lakhs and Rs 859 lakhs for the quarter and nine months ended December 31, 2025 respectively, as considered in the Statement. These financial results have been reviewed by other auditors whose reports have been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries is based solely on the reports of the other auditors and the procedures performed by us as stated in paragraph 3 above.
Our conclusion on the Statement is not modified in respect of these matters.
- The consolidated unaudited financial results includes the financial results of two subsidiaries which have not been reviewed by their auditors, whose financial results reflect total revenue of Rs. 259 lakhs and Rs 1,106 lakhs for the quarter and nine months ended December 31, 2025 respectively, total net profit after tax of Rs 9 lakhs and Rs. 347 lakhs for the quarter and nine months ended December 31, 2025 respectively and Total comprehensive profit of Rs 9 lakhs and Rs 347 lakhs for the quarter and nine months ended December 31, 2025 respectively, as considered in the Statement. According to the information and explanations given to us by the Management, these financial results are not material to the Group.
Our conclusion on the Statement is not modified in respect of our reliance on the financial results certified by the Management.
For DELOITTE HASKINS & SELLS LLP
Chartered Accountants (Firm's Registration No. 117366W/W-100018)
Sathya P. Koushik Partner Membership No. 206920 UDIN: 26206920GMAMIE6093
Place: Bengaluru Date: February 9, 2026
DYNAMATIC TECHNOLOGIES LIMITED CIN: L72200KA1973PLC002308
JKM PLAZA, DYNAMATIC AEROTROPOLIS, 55, KIADB AEROSPACE PARK, BANGALORE -562 149, INDIA Statement of Consolidated Financial Results for the quarter and nine months ended 31 December 2025
| (INR in bk/is, except as otherwise stated) | |||||||
|---|---|---|---|---|---|---|---|
| SI. No. |
. Particulars | 3 months ended 3! December 2025 (Unaudited) |
Preceding 3 months ended 30 September 2025 (Unsudited) |
Corresponding 3 . months ended in , previous period 31 December 2024 . (Unauditod) |
Year to dale figure for the current . period ended 31 December 2025 (Unaudited) |
ear to date figure for the previous period ended 3! December 2024 (Unaudited) |
Previous year ended 3! March 2025 (Audited) |
| Income | |||||||
| a) Revenue from operations | 42,487 | 39,238 | 31,543 | 1,18,818 | 1,02,313 | 1.40,380 | |
| b) Other income | 588 | 681 | (28) | 2,279 | 1,022 | 2,280 | |
| Total income (n+b) | 43,075 | 39,919 | 31,515 | 1,21,097 | 1,03,335 | 1,42,660 | |
| 2 | Expenses | ||||||
| a) Cost of materials and components consumed | 22,665 | 19,784 | 14,308 | 60,779 | 47,292 | 64,694 | |
| b) Change in inventory of finishedgoods and work-in-progress | (1,178) | (297) | 133 | (1,350) | (254) | 665 | |
| c) Employee benefits expenses | 8,442 | 7,829 | 7,365 | 24,315 | 23,375 | 31,997 | |
| d) Finance costs | 1,407 | 1,540 | 1,400 | 4,353 | 4,274 | 5,672 | |
| e) Depreciation and amortisation expenses | 1,965 | 1,913 | 1,694 5,808 |
5,727 21,667 |
5,204 19,862 |
6,929 27,192 |
|
| I) Other expenses Total expenses (a+b'!-c+d+c+t) |
7,553 40,854 |
7,298 38,067 |
30,708 | 1,15,491 | 99,753 | 1,37,149 | |
| 3 | Profit before tax and Exceptional items (1-2) | 2,221 | 1,852 | 807 | 5,606 | 3.582 | 5,511 |
| 4 | Exceptional items (Refer Note 3 & 4) | 1,427 | 688 | - | 2,115 | - | - |
| S | Profit before tax (3-4) | 794 | 1,164 | 807 | 3,491 | 3,582 | 5,511 |
| 6 | Tax expense/ (credit) (Refer note 3) | ||||||
| a) Current tax | 535 | 575 | 336 | 1,629 | 802 | 1,270 | |
| b)Deferredtax | (318) | 258 | 118 | (123) | 85 | (63) | |
| Total tax expense (a+b) | 217 | 833 | 454 | 1,506 | 887 | 1,207 | |
| 7 | Profit after tax (5-6) |
577 | 331 | 353 | 1,985 | 2,695 | 4,304 |
| 8 | Other comprehensive incomel(loss) (OCI) Iteiiis that nil! not be reclassified subsequently to statement ofprofit and loss |
||||||
| a) Remeasurement gain/(loss) on defined benefit plans | (76) | 105 | 63 | (Ill) | (33) | (414) | |
| b) Income tax relating to items that will not be reclassified to statement of profit and loss |
19 | (22) | (12) | 6 | 5 | 91 | |
| ti Items that will be s'eclass(fied subsequently to Statement of'profit and loss |
|||||||
| a) Exchange differences in translating financial statements of foreign operations |
416 | 480 | (1,907) | 3,80! | (42) | 1,470 | |
| Other comprehensive income! (loss) for the period, net of tax |
359 | 563 ______ |
(1,856) _______ |
3,696 ____ |
(70) _______ |
1,147 ______ |
|
| 9 | Total comprehensive income for the period (7+8) | 936 | 894 | (1.503) | 5,681 | 2,625 | 5,451 |
| 10 | Paid-up equity share capital (face value of INR 10/- each) | 679 | 679 | 679 | 679 | 679 | 679 |
| 11 | Reserves (Other equity) | - | - | - | - | - | 71,071 |
| Earnings per equity share | (nut . annualised) |
(not annualssed) |
(not . annualised) |
(not . annualised) |
(not . annuahsed) |
(annualised) ______ |
|
| - | Earnings per share | ||||||
| Basic and diluted (INR) | 8.50 | 4.87 | 5.20 | 29.23 | 39,69 | 63.39 |
See accompanying notes to the financial results.

DYNANIATIC TECHNOLOGIES LIMITED CIN: L72200KA1973PLC002308
JKM PLAZA, DYNAMATIC AEROTROPOLIS, 55, KIADB AEROSPACE PARK, BANGALORE - 562 149, INDIA Statement of Consolidated Financial Results for the quarter and nine months ended 31 December 2025 Annexure I: Statement of Consolidated segment wise revenue, results, assets and liabilities
for the quarter and nine months ended 31 December 2025
| (J,VR in bk/is, except as otherwise stated) | |||||||
|---|---|---|---|---|---|---|---|
| SI. No. Particulars | 3 months ended 31 December 2025 (Unnuditcd) |
Preceding 3 months ended 30 September 2025 (Unaudited) |
Correspondin g 3 months ended in previous period 31 December 2024 (Unaudited) |
\'ear to tiate figure for the current period ended 31 December 2025 |
Year to date figure for the previous period ended 31 Dccember 2024 (Unaudited) (Unauditcd) ___ __ |
Previous year coded 31 March 2025 (Audited) |
|
| Segment revenue | |||||||
| a) Hydraulics | 12,374 | 12,629 | 9,787 | 35,615 | 34,756 | 45,804 | |
| b) Aerospace | 21,397 | 17,852 | 15,091 | 56,541 | 43,505 | 60.785 | |
| c) Metallurgy | 8.714 | 8,753 | 6,664 | 26,655 | 24,040 | 33,483 | |
| d)Others | 2 | 4 | 1 | 7 | 12 | 308 | |
| Revenue from operations | 42,487 | 39,238 | 31,543 | 1,18,818 | 1,02,313 | 1,40,380 | |
| 2 | Segment results Iprofitf (loss) before finance costs, other income and tax from each segmentj |
||||||
| a) Hydraulics | 1,030 | 394 | 108 | 1,460 | 1,661 | 1,145 | |
| b)Aerospace | 3,394 | 3,665 | 3,187 | 9,972 | 8,500 | 11,863 | |
| c) Metallurgy | (410) | (498) | (153) | (1,061) | (345) | (296) | |
| d) Others | (124) | (182) | 74 | (480) | (615) | (488) | |
| e) Unallocated | (850) | (668) | (981) | (2,211) | (2,367) | (3.321) | |
| Total | 3,040 | 2,711 | 2,235 | 7,680 | 6,834 | 8,903 | |
| Unallocable | |||||||
| - Finance costs | (1,407) | (3,540) | (1,400) | (4,353) | (4,274) | (5,672) | |
| - Other income | 588 | 681 | (28) | 2,279 | 1,022 | 2,280 | |
| - Exceptional Items (Refer Note 3 & 4) | (1,427) | (688) | - | (2.115) | - | - | |
| Profit before tax | 794 | 1,164 | 807 | 3,491 | 3,582 | 5,511 | |
| 3 | Segment assets | ||||||
| a) Hydraulics | 36,520 | 36,209 | 33,242 | 36,520 | 33,242 | 34,009 | |
| b) Aerospace | 1,02,126 | 99,254 | 89,434 | 1,02,126 | 89,434 | 93,960 | |
| c) Metallurgy | 27,394 | 27,863 | 24,711 | 27,394 | 24,711 | 25,256 | |
| d) Others | 7,026 | 6,454 | 5,091 | 7,026 | 5,091 | 5,375 | |
| e) Unallocated | 6,764 | 6,154 | 5,301 | 6.764 | 5,301 | 6,428 | |
| Total Segment assets | 1,79,830 | 1,75,932 | 1,57,779 | 1,79,830 | 1,57,779 | 1.65,028 | |
| 4 | Segment liabilities | ||||||
| a) Hydraulics | 24,928 | 25,051 | 18,879 | 24,928 | 38,879 | 20,942 | |
| b) Aerospace | 21,190 | 19.809 | 20,548 | 21,190 | 20,548 | 21,702 | |
| c) Metallurgy | 4,824 | 5,745 | 4,153 | 4,824 | 4,153 | 4,476 | |
| d) Others | 544 | 425 | 876 | 544 | 876 | 304 | |
| - | e) Unallocated | 50,913 | 48,407 | 44.400 | 50,913 | 44,400 | 45,854 |
| Total Segment liabilities | 1,02,399 | 99,437 | 88,856 | 1,02,399 | 88,856 | 93,278 |
See accompanying notes to the financial results.

DYNAMATIC TECHNOLOGIES LIMITED CIN: L72200KA1973PLC002308 .1KM PLAZA, DYNAMATIC AEROTROPOLIS, 55, KIADB AEROSPACE PARK, BANCALORE -562 149, INDIA Statement of Consolidated Financial Results for the quarter and nine months ended 31 December 2025
Notes:
- I The above consolidated financial results of the Company as reviewed by the Audit Committee and has been approved by the Board of Directors at its meeting held on 09 February 2026. The results for the quarter and nine months ended 31 December 2025 has been reviewed by the Statutory auditors of the Company. The statutory auditors of the Company has issued an unmodified conclusion in respect of the limited review for the quarter and nine months ended 3l December 2025.
- 2 Information on standalone financial results:
| (JNR in Ia/cbs, except as otherwise stated) | |||||||
|---|---|---|---|---|---|---|---|
| Particulars _______ |
3 months ended 31 December 2025 (Unaudited) __ |
Preceding 3 months ended 30 September 2025 (Unaudited) __ |
Corresponding 3 months ended in previous period 31 December 2024 (Unaudited) |
Year to date figure for the current period ended 31 December 2025 (Unaudited) ___ |
Year to date figure for the previous period ended 31 December 2024 (Unaudited) ____ |
Previous year ended 31 i%iarch 2025 (Audited) ___ |
|
| a. Revenue from operations | 21,826 | 18.255 | 15,080 | 57,841 | 46,597 | 63,918 | |
| b. Profit before tax | 1,713 | 1,918 | 1.205 | 5.751 | 4,644 | 5.431 | |
| c. Profit afler tax | 412 | 1,475 | l,02l | 3.422 | 4,048 | 5,066 |
3 The Hydraulic Division of Dynamatic Limited, UK (DLUK), a wholly owned subsidiary, has faced a continued decline in European supply chain reliability over recent quarters. This has created risk to customer lines and unsustainable operations for the company with continuous disruptions and financial losses. In view of this, the Group has taken a strategic decision to transfer specific production operations from the DLUK Hydraulic division to India. while retaining select strategic product lines in the UK.
During the quarter ended 30 September 2025, the following key actions were implemented:
a) In September 2025, the management announced a restructuring initiative to align operations with current market conditions and to rationalise the product range. As part of this initiative, certain positions were identified as being at potential risk of redundancy. Accordingly, a provision of GBP 0.6 million (INR 688 Lakhs) has been recognised under Exceptional Items towards the estimated costs associated with the planned workfnrce reduction.
b) DLUK Hydraulic division has transferred certain Intellectual Property (IP) rights to Dynamatic Manufacturing Limited (DML), a wholly owned subsidiary, which has been capitalised in DML. While the above transaction being intra-group is eliminated in the consolidated financial results, a non-cash tax charge was recognised in DLUK of INR 562 lakhs which has impacted the Group's effective tax rate for the period, since a corresponding deferred tax credit has not been recognised at DML in tine with Ind AS 12 "Income Taxes".

DYNAMATIC TECHNOLOGIES LIMITED CIN: L72200KA1973PLC002308 JKM PLAZA, DYNAMATIC AEROTROPOLIS, 55, KIADB AEROSPACE PARK, BANGALORE -562 149, INDIA Statement of Consolidated Financial Results for the quarter and nine moaths ended 31 December 2025
Notes:
4 On November 2!. 2025. the Government of India formally notified the enforcement of 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 - thereby consolidating 29 erstwhile labour legislations into a unified framework. The Ministry of Labour & Employment, in alignment with this legal mandate. issued draft Central Rules and Frequently Asked Questions (FAQs) to facilitate the assessment of financial consequences. underscoring both statutory and regulatory guidance for compliance.
The above Labour Laws introduced a revised definition of 'wages'. which impacted the computation of gratuity and compensated absences. Pursuant to the new definition of wages. an incremental one-time non-cash cost of Rs. 1427 lakhs. predominantly relating to past service costs, has been debited to the Statement of Profit and Loss in order to comply with Ind AS 19 "Employee Benefits" and treated as an exceptional item in line with the accounting standards and clarifications issued by the Institute of Chartered Accountants of India (ICAl) regarding the accounting treatment for the above amendment in law.
Excluding this adjustment. the Profit after Tax for the quarter and nine months ended 31 December 2025 would hae been INR 1.719 lakhs and INR 3.127 lakhs. respectively.
The Government of India is in the process of notil ing the final rules to the new Labour codes and an impact of these will be evaluated and accounted for in accordance with applicable standards in the period in which they are notified.
S On 09 February 2026. the board of Directors of the company hae declared an interim diidend of INR 5 per equity share (50%) for the financial year 2025-26.
for and on behalf of Board of Directors of Dynamatic Technolo
Udayant Malhout
CEO and Managin Date: 09 February 2026
Place: Bangalore