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Dynamatic Technologies Ltd. Interim / Quarterly Report 2026

Feb 9, 2026

60708_rns_2026-02-09_8415f910-5c51-49c1-b3e0-09278727f4df.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.
    1. 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

    1. 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").
    1. 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.
    1. 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.
    1. 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

    1. 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").
    1. 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.
    1. 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.
    1. 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
    1. 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

  1. 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.

  1. 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