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Dynamic Cables Limited Audit Report / Information 2026

May 12, 2026

61784_rns_2026-05-12_2b0b39ae-9333-4b54-9907-2259af4c9b07.pdf

Audit Report / Information

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Dg

Date: May 12, 2026

To,
BSE Limited,
Phiroze Jeejeebhoy Towers,
Dalal Street,
Mumbai-400001
Scrip Code: 540795

National Stock Exchange of India Ltd
Exchange Plaza, 5th Floor, Plot No. C/1
G-Block, Bandra-Kurla Complex,
Bandra(East) Mumbai-4000501
Scrip Symbol: DYCL

Sub: Outcome of Board Meeting pursuant to Regulation 30 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("Listing Regulations")

Dear Sir/ Madam,

This is to inform you that the Board of Directors of the company at its meeting held today i.e. Tuesday, May 12, 2026 alia transacted the following businesses:

  1. Audited Financial Results:

Approved the Audited Financial Results for the quarter and Financial year ended March 31, 2026 along with the Statement of Assets and Liabilities as on that date and Cash Flow Statement of the Company for the financial year ended on March 31, 2026 and took on record Auditor's report thereon pursuant to Regulation 33 of Listing Regulations. A copy of same is enclosed herewith as "Annexure-I".

Further, declaration pursuant to Regulation 33(3)(d) of Listing Regulations in respect of the Audit Report with unmodified opinion on the aforesaid Audited Financial Results is also enclosed.

  1. Dividend:

Recommended final dividend of Rs. 0.50/- per equity share of face value of Rs. 10 each fully paid up (i.e. 5% of face value) for the financial year ended March 31, 2026 subject to approval of shareholders at the ensuing Annual General Meeting (AGM) of the Company.

The above dividend (subject to deduction/withholding of applicable taxes), if approved/declared by the shareholders at the ensuing AGM will be credited/dispatched within 30 days from the date of the AGM.

  1. Re-Appointment of Internal Auditor:

Based on the recommendation of the Audit Committee, approved the re-appointment of M/s DLS & Associates LLP, Chartered Accountants (Firm Registration No.: C400023) as the Internal Auditor of the Company pursuant to the provisions of Section 138 of the Companies Act, 2013 for the Financial Year 2026-27.

Dynamic Cables Limited
CIN: L31300RJ2007PLC024139
Regd. Office & Unit-1: F-260, Road No.13, VKI Area, Jaipur-302013 (INDIA)
Ph: +91 141 2262589, 4042005 | Email:[email protected] | Website:www.dynamiccables.co.in


DG

4. Re-Appointment of Cost Auditor:

Based on the recommendation of the Audit Committee, approved the re-appointment of M/s Maharwal & Associates, Cost Accountants, (Firm Registration No.: 1015566) as Cost Auditors of the Company pursuant to the provisions of Section 148 (3) of the Companies Act, 2013 for the Financial Year 2026-27.

The details required under SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 is enclosed herewith as “Annexure-II”.

The Meeting of Board of Directors commenced at 11:30 A.M. (I.S.T) and concluded at 12:10 P.M. (I.S.T)

Further, in terms of the provisions of SEBI (Prohibition of Insider Trading) Regulations, 2015 and the Company's Code of Conduct for Prohibition of Insider Trading, the trading window for dealing in securities of the Company shall open for the Designated Persons of the Company and their immediate relatives after 48 hours from the dissemination of this announcement.

The above information is also available on the Company’s website at www.dynamiccables.co.in

You are kindly requested to take the same on record.

Thanking you,

Yours faithfully

For Dynamic Cables Limited

Naina
Digitaly signed
by Naina Gupta
Date: 2026.05.12
12:17:20 +05'30'

Gupta
Naina Gupta
Company Secretary and Compliance Officer
M. No. A56881

Encl.: as above

Dynamic Cables Limited
CIN: L31300RJ2007PLC024139
Regd. Office & Unit-1: F-260, Road No.13, VKI Area, Jaipur-302013 (INDIA)
Ph: +91 141 2262589, 4042005 | Email:[email protected] | Website:www.dynamiccables.co.in


Annexure-I

A Bafna & Co

Chartered Accountants

INDIA

K-2 Keshav Path,

Near Ahinsa Circle,

C-Scheme, Jaipur-302001

Tel:(0141)-2372572,2375212

Independent Auditor's Report on Audit of Standalone Financial Results

To

The Board of Directors,

Dynamic Cables Limited

Opinion

We have audited the accompanying Statement of Standalone Annual Financial Results of Dynamic Cables Limited (“the Company”), for the year ended March 31, 2026 (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”).

In our opinion and to the best of our information and according to the explanations given to us, the Statement:

a) is presented in accordance with the requirements of Regulation 33 of the Listing Regulations; and
b) give a true and fair view in conformity with the recognition and measurement principles laid down in the Indian Accounting Standards (“Ind AS”) and other accounting principles generally accepted in India of the net profit and total comprehensive income and other financial information of the Company for the year ended March 31, 2026.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013. Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

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Independent Auditor's Report as per SEBI LODR Regulation 2015

For Dynamic Cables Limited (Q4 FY 25-26)


A Bafna & Co
Chartered Accountants
K-2 Keshav Path, Near Ahinsa Circle, C-Scheme, Jaipur-302001 Tel:(0141)-2372572,2375212

Management’s Responsibilities for the Standalone Financial Result:

This Statement, which includes the Standalone financial results is the responsibility of the Company’s Board of Directors, and has been approved by them for the issuance. The Statement has been compiled from the related audited standalone financial statements for the year ended March 31, 2026. This responsibility includes preparation and presentation of the Standalone Financial Results for the year ended March 31, 2026 that give a true and fair view of net profit and other comprehensive income and other financial information in accordance with recognition and measurement principles laid down in Ind AS, prescribed under Section 133 of the Act, read with the relevant rules issued thereafter and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulation. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Standalone Financial Results that give a true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the statement, the Board of Directors is responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

The Board of Directors are also responsible for overseeing the company’s financial reporting process.

Auditor’s Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the Standalone Financial Results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this Standalone Financial Results.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

  • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not

Independent Auditor’s Report as per SEBI LODR Regulation 2015
For Dynamic Cables Limited (Q4 FY 25-26)
Page 2 of 4


A Bafna & Co
Chartered Accountants
K-2 Keshav Path, Near Ahinsa Circle, C-Scheme, Jaipur-302001 Tel:(0141)-2372572,2375212

detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

  • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3)(i) of the Act, we are also responsible for expressing our opinion through a separate report on the complete set of financial statements on whether the company has adequate internal financial control with reference to financial statement in place and operating effectiveness of such controls.
  • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
  • Evaluate the appropriateness and reasonableness of disclosure made by the Board of Directors in terms of the requirements specified under Regulation 33 of the Listing Regulations.
  • Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern.
  • Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
  • Obtain sufficient appropriate evidence regarding the financial information of the company to express an opinion on the statement.

Materiality is the magnitude of misstatements in the standalone financial statements that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the standalone financial statements may be influenced. We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of any identified misstatements in the standalone financial statements.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all

Independent Auditor’s Report as per SEBI LODR Regulation 2015 For Dynamic Cables Limited (Q4 FY 25-26)
Page 3 of 4


A Bafna & Co
Chartered Accountants
CANDIA
K-2 Keshav Path,
Near Ahinsa Circle,
C-Scheme, Jaipur-302001
Tel:(0141)-2372572,2375212

relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

Other Matters

  1. Attention is drawn to the fact that the

a) The Statement include the results for the Quarter ended March 31, 2026 being the balancing figures between the audited figures in respect of the full financial year and the publish year to date figures up to the third quarter of the current financial year which were subjected to limited review by us.

For A Bafna & Co
Chartered Accountants
FRN: 003660C

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(CA Vitek Gupta)
Partner
M. No. 400543
UDIN: 26400543 WHWZEF1238

Date: May 12, 2026
Place: Jaipur

Independent Auditor's Report as per SEBI LODR Regulation 2015
For Dynamic Cables Limited (Q4 FY 25-26)
Page 4 of 4


DYNAMIC CABLES LIMITED
F-260, Road No. 13 V.K.I. Area, Jaipur, Pin: 302013, Rajasthan, India
CIN:L31300RJ2007PLC024139

STATEMENT OF ASSETS & LIABILITIES AS AT 31ST MARCH 2026

(Rs. in Lakhs)

| PARTICULARS | AS AT
31.03.2026 | AS AT
31.03.2025 | |
| --- | --- | --- | --- |
| | | (Audited) | (Audited) |
| I | ASSETS | | |
| | (1) Non-Current Assets | | |
| | (a) Property, plant and equipment | 9,643.76 | 8,330.46 |
| | (b) Capital Work in Progress | 3,254.52 | 4.50 |
| | (c) Other Intangible assets | 21.40 | 27.90 |
| | (d) Financial assets | - | - |
| | (i) Loans | - | 23.64 |
| | (ii) Other Financial Assets | 353.33 | 220.74 |
| | (e) Deferred Tax Asset (Net) | 129.52 | 67.87 |
| | (f) Other non-current assets | 373.46 | 927.46 |
| | Total Non Current Assets | 13,775.99 | 9,602.57 |
| | (2) Current Assets | | |
| | (a) Inventories | 17,278.62 | 14,964.04 |
| | (b) Financial assets | - | - |
| | (i) Investments | 3,062.04 | 4,416.18 |
| | (ii) Trade receivables | 28,788.07 | 23,675.24 |
| | (iii) Cash and cash equivalents | 15.39 | 14.80 |
| | (iv) Bank balances other than (iii) above | 2,805.94 | 3,172.59 |
| | (v) Other financial assets | 183.22 | 104.17 |
| | (c) Current tax Asset (net) | - | - |
| | (d) Other current assets | 2,356.25 | 2,979.95 |
| Total Current assets | 54,489.53 | 49,326.97 | |
| | | | |
| | TOTAL ASSETS | 68,265.52 | 58,929.54 |
| II | EQUITY AND LIABILITIES | | |
| | (1) EQUITY | | |
| | (a) Equity share capital | 4,845.86 | 2,422.93 |
| | (b) Other equity | 40,878.40 | 34,965.81 |
| | Total Equity | 45,724.26 | 37,388.74 |
| | (2) Non-Current Liabilities | | |
| | (a) Financial liabilities | - | - |
| | (i) Borrowings | 431.44 | 382.33 |
| | (ii) Lease liabilities | 198.12 | 58.38 |
| | (iii) Other financial liabilities | - | 48.03 |
| | (b) Deferred Tax Liability (Net) | - | - |
| | (c) Provisions | 308.40 | 251.19 |
| | (d) Other non current liabilities | - | - |
| | Total Non-Current Liabilities | 937.96 | 739.93 |
| | (3) Current Liabilities | | |
| | (a) Financial liabilities | - | - |
| | (i) Borrowings | 3,607.55 | 5,413.39 |
| | (ii) Lease Liabilities | 72.04 | 32.56 |
| | (ii) Trade payables | - | - |
| | - Total outstanding dues of micro enterprises and small enterprises | 1,609.14 | 783.34 |
| | - Total outstanding dues of creditors other than micro enterprises and small enterprises | 14,327.06 | 12,930.22 |
| | (iii) Other financial liabilities | 566.10 | 514.93 |
| | (b) Other current liabilities | 1,059.62 | 952.63 |
| | (c) Provisions | 58.03 | 42.83 |
| (d) Current tax Liabilities (net) | 303.76 | 130.97 | |
| Total Current Liabilities | 21,603.30 | 20,800.87 | |
| | | | |
| | TOTAL EQUITY & LIABILITIES | 68,265.52 | 58,929.54 |

Place: Jaipur
Date: 12th May 2026
For & on behalf of Board of Directors
Dynamic Cables Limited
Ashish Mangal
Managing Director
DIN 00432213


DYNAMIC CABLES LIMITED
F-260, Road No. 13 V.K.I. Area, Jaipur, Pin: 302013, Rajasthan, India
CIN:L31300RJ2007PLC024139
STATEMENT OF AUDITED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED 31ST MARCH 2026

(Rs. in Lakhs)

S.No. PARTICULARS Quarter Ended Year Ended
31-03-2026
(Audited) 31-12-2025
(Unaudited) 31-03-2025
(Audited) 31-03-2026
(Audited) 31-03-2025
(Audited)
I Income:
I Revenue from operations 35,545.75 29,876.77 33,117.87 1,19,781.73 1,02,537.34
II Other Income 95.81 187.35 141.55 675.48 651.48
III Total Income (I+II) 35,641.56 30,064.12 33,259.42 1,20,457.21 1,03,188.82
IV Expenses:
a) Cost of materials consumed 28,954.59 24,498.55 24,726.56 99,772.72 82,666.94
b) Purchase of stock in trade - - - - -
c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 213.22 (699.11) 2,079.40 (3,366.75) 607.63
d) Employee benefit expense 1,157.20 1,228.17 1,280.53 4,617.42 3,834.30
e) Financial Costs 301.89 294.09 203.10 1,148.42 1,526.62
f) Depreciation and amortisation expense 318.26 311.75 290.47 1,176.69 1,092.92
g) Other Expenses 1,465.41 1,425.72 1,610.92 5,802.72 4,891.99
Total Expenses (a to g) 32,410.57 27,059.17 30,190.96 1,09,151.22 94,620.38
V Profit /(Loss) before exceptional items & tax 3,230.99 3,004.95 3,068.46 11,305.99 8,568.44
VI Exceptional items - - - - -
VII Profit before tax (V-VI) 3,230.99 3,004.95 3,068.46 11,305.99 8,568.44
VIII Tax Expenses :
(1) Current Tax 850.94 748.30 739.02 2,920.93 2,124.37
(2) Deferred Tax (37.09) 14.38 (27.02) (58.60) (37.98)
IX Profit /(Loss) for the period (VII-VIII) 2,417.16 2,242.27 2,356.46 8,443.66 6,482.05
X Other Comprehensive Income
(a) (i) Items that will not be reclassified to Profit or Loss 6.54 3.36 (21.44) (12.12) (37.21)
(ii) Tax effect on Items that will not be reclassified to Profit or Loss (1.65) (0.84) 5.40 3.05 9.36
Total (a) 4.89 2.52 (16.04) (9.07) (27.84)
(b) (i) Items that will be reclassified to Profit or Loss - - - - -
(ii) Tax effect on Items that will be reclassified to Profit or Loss - - - - -
Total (b) - - - - -
XI Total Comprehensive Income for the period (IX+X) 2,422.04 2,244.79 2,340.42 8,434.59 6,454.21
XII Paid up Equity share capital (at face value of Rs. 10) 4,845.86 4,845.86 2,422.93 4,845.86 2,422.93
XIII Other Equity excluding revaluation reserves 40,878.40 34,965.81
XIV Earning per equity share
(1) Basic (in INR) 4.99 4.63 4.87 17.42 13.65
(2) Diluted (in INR) 4.99 4.63 4.87 17.42 13.65

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OG

DYNAMIC CABLES LIMITED

F-260, Road No. 13 V.K.I. Area, Jaipur, Pin: 302013, Rajasthan, India

CIN:L31300RJ2007PLC024139

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 up to 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.

Place: Jaipur
Date: 12th May 2026

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For & on behalf of Board of Directors

Dynamic Cables Limited

img-5.jpeg

Ashish Mangal
Managing Director
DIN 00432213


OG

DYNAMIC CABLES LIMITED

F-260, Road No. 13 V.K.I. Area, Jaipur, Pin: 302013, Rajasthan, India

CIN:L31300RJ2007PLC024139

STATEMENT OF AUDITED CASH FLOW FOR THE YEAR ENDED 31ST MARCH 2026

(Rs. In Lakhs)

| PARTICULARS | Year Ended 31-03-2026
(Audited) | | Year Ended 31-03-2025
(Audited) | |
| --- | --- | --- | --- | --- |
| A. Cash Flow from Operating Activities: | | | | |
| Net Profit before tax | | 11,305.99 | | 8,568.44 |
| Adjustments for : | | | | |
| Depreciation and amortisation expenses | 1,176.69 | | 1,092.92 | |
| (Profit)/Loss on sale of Property, Plant and Equipments | (14.81) | | (4.24) | |
| Interest Income | (388.56) | | (241.18) | |
| Commission income against Financial Liability | - | | (4.81) | |
| Other income against security deposit received | - | | - | |
| Unrealized Gain/Loss on Fair Value Of MF (Indirect Income) | 8.00 | | (132.71) | |
| Lease rent | (3.66) | | (3.60) | |
| Interest on lease liabilities | 22.90 | | 3.44 | |
| Interest on financial liabilities | - | | 0.48 | |
| Interest on Income tax | 13.81 | | - | |
| Interest cost on Security deposit received | - | | - | |
| Remasurement of actuarial gain/loss | (12.12) | | (37.20) | |
| Unrealized foreign exchange (gain)/loss | 62.44 | | (10.10) | |
| Claim, discount and written off | 147.05 | | (12.38) | |
| Provision/(reversal) for expected credit loss | (6.66) | | 5.65 | |
| Bad debts recovered | - | | (2.72) | |
| Interest on financial Assets | (0.15) | | - | |
| Employee Comensasion Exp (ESOP SBP RESERVE) | 22.08 | | - | |
| Finance Cost | 1,111.71 | 2,138.72 | 1,522.69 | 2,176.24 |
| Operating Profit before Working Capital Changes | | 13,444.71 | | 10,744.68 |
| Adjustments for : | | | | |
| Increase / Decrease In Inventories | (2,314.58) | | (2,303.24) | |
| Increase / Decrease in Trade receivables | (5,253.22) | | 1,847.29 | |
| Increase / Decrease in Other current financial assets | (79.05) | | (6.91) | |
| Increase / Decrease in Other current assets | 623.71 | | (1,726.23) | |
| Increase / Decrease in Trade payable | 2,160.19 | | (1,572.70) | |
| Increase / Decrease in Other financial liabilities | 90.65 | | 225.89 | |
| Increase / Decrease in Other current liabilities | 106.99 | | 306.32 | |
| Increase / Decrease in current provisions | 15.20 | | 27.40 | |
| Increase / Decrease in current tax liabilities | - | | - | |
| Increase / Decrease in Non current provisions | 57.21 | | 52.79 | |
| Increase / Decrease in Non current financial liabilities | 68.81 | | 93.85 | |
| Increase/Decrease in Other non current liability | - | (4,524.09) | - | (3,055.54) |
| Cash Generated from Operations | | 8,920.62 | | 7,689.15 |
| Direct Taxes Paid (Net) | | (2,761.96) | | (2,057.14) |
| Net Cash Inflow/(outflow) from Operating Activities (A) | | 6,158.66 | | 5,632.00 |
| B. Cash Flow from Investing Activities: | | | | |
| Purchase / Acquisition of Property, Plant and Equipment | (5,740.90) | | (2,462.12) | |
| Proceeds from sale of Property, Plant and Equipments | 22.18 | | 7.45 | |
| Interest received | 388.56 | | 240.78 | |
| Lease rent received | 3.66 | | 0.65 | |
| Increase / Decrease in Non current financial assets | (108.95) | | (101.67) | |
| Increase / Decrease in Other non current assets | 554.02 | | (875.44) | |
| Increase / Decrease in Other current bank balances | 366.65 | | (202.07) | |
| Increase / Decrease in current financial assets - Investments | 1,346.29 | (3,168.49) | (4,180.54) | (7,572.96) |
| Net Cash Inflow/(outflow) from Investing Activities (B) | | (3,168.49) | | (7,572.96) |
| C. Cash Flow from Financing Activities: | | | | |
| Proceeds from Preferential allotment | - | | 9658.79 | |
| Payment of Dividend | (121.15) | | (110.07) | |
| Proceeds from Non Current Borrowings | 64.00 | | - | |
| Repayment of Non current borrowings | (14.89) | | (179.33) | |
| Proceeds/(Repayment) of Current borrowings (net) | (1,805.84) | | (5,913.81) | |
| Interest & Finance Charges Paid | (1,111.71) | (2,989.59) | (1,522.69) | 1,932.89 |
| Net Cash Inflow/(outflow) from Financing Activities (C) | | (2,989.59) | | 1,932.89 |
| Net Increase /(decrease) in cash and cash equivalents (A+B+C) | | 0.58 | | (8.07) |
| Opening Balance of Cash and Cash equivalents | | 14.80 | | 22.88 |
| Closing Balance of Cash and Cash equivalents | | 15.39 | | 14.80 |

Notes:

  1. The cash flow statement has been prepared under the "Indirect Method" as set out in Ind AS 7 "Statement of Cash Flows".
  2. Amounts in Brackets, represent cash Outflows.
  3. Previous year figures have been regrouped and rearranged wherever necessary.

Place: Jaipur

Date: 12th May 2026

OG

For & on behalf of Board of Directors

Dynamic Cables Limited

Ashish Mangal

Managing Director

DIN 00432213


OG

Date: May 12, 2026

To,

BSE Limited,
Phiroze Jeejeebhoy Towers,
Dalal Street,
Mumbai-400001
Scrip Code: 540795

National Stock Exchange of India Ltd
Exchange Plaza, 5th Floor, Plot No. C/1
G-Block, Bandra-Kurla Complex,
Bandra(East) Mumbai-4000501
Scrip Symbol: DYCL

Sub: Declaration under Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("Listing Regulations")

Dear Sir/ Madam,

In terms of the provisions of the Regulation 33(3)(d) of the Listing Regulations, we hereby declare that that the Statutory Auditors of the Company, M/s A. Bafna & Co., Chartered Accountants have submitted the Audit Report with unmodified opinion for Audited Financial Results of the Company for the Financial Year ended on March 31, 2026.

Kindly take this declaration on record.

Thanking you,

Yours faithfully
For Dynamic Cables Limited

img-6.jpeg

Murari Lal Poddar
Chief Financial Officer

Dynamic Cables Limited
CIN: L31300RJ2007PLC024139
Regd. Office & Unit-1: F-260, Road No.13, VKI Area, Jaipur-302013 (INDIA)
Ph: +91 141 2262589, 4042005 | Email : [email protected] | Website : www.dynamiccables.co.in


OG

Annexure-II

Details required under SEBI Master Circular No. HO/49/14/14(7)2025-CFD
POD2/I/3762/2026 dated January 30, 2026

Re-Appointments of Auditors

Particulars M/s DLS & Associates LLP (Internal Auditors) M/s Maharwal & Associates (Cost Auditors)
Reason for change viz. appointment reappointment, resignation, removal,—death—or otherwise Reappointment as Internal Auditor of the Company for the FY 2026-27 pursuant to the provisions of Section 138 of the Companies Act, 2013. Re-appointment as Cost Auditor of the Company for FY 2026-27, pursuant to the provisions of Section 148(3) of the Companies Act, 2013.
Date of appointment/ cessation (as applicable) & term of appointment / reappointment Date of re-appointment is May 12,2026 to conduct Internal Audit for the Financial Year 2026-27. Date of re-appointment is May 12,2026 to conduct Cost Audit for the Financial Year 2026-27,subject to the ratification of remuneration and other expenses by members at ensuing AGM.
Brief profile (in case of appointment); M/s DLS & Associates LLP, Chartered Accountants (FRN: C400023), has experience in statutory and internal audits of listed companies and has carried out assurance, tax, strategy, audit, and consulting services. The firm serves clients across India as well as overseas geographies.
M/s DLS & Associates LLP has confirmed that they fulfil all the eligibility criteria envisaged under the Companies Act, 2013 to hold the office and effectively perform the role of Internal Auditors of the Company. M/s Maharwal & Associates, Cost Accountants is engaged in offering wider spectrum of services in the areas of Cost and Management Accounting.
M/s Maharwal & Associates have confirmed that they fulfill all the eligibility criteria envisaged under Companies Act, 2013 to hold the office and perform the role of Cost Auditors of the Company effectively.
Disclosure of relationships between directors (in case of appointment of a director) Not Applicable Not Applicable

Dynamic Cables Limited
CIN: L31300RJ2007PLC024139
Regd. Office & Unit-1: F-260, Road No.13, VKI Area, Jaipur-302013 (INDIA)
Ph: +91 141 2262589, 4042005 | Email:[email protected] | Website:www.dynamiccables.co.in