Dynamic Cables Limited — Quarter and year ended 31 March 2026
| PARTICULARS | AS AT 31.03.2026 (Audited) | AS AT 31.03.2025 (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 |
| (ia) Lease liabilities | 198.12 | 58.38 |
| (ii) 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 |
| (ia) 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 |
| S.No. | PARTICULARS | Quarter Ended (Audited/Unaudited) | Year Ended (Audited) |
|---|---|---|---|
| 31-03-2026 (Audited) | 31-12-2025 (Unaudited) | ||
| 31-03-2025 (Audited) | 31-03-2026 | ||
| 31-03-2025 | |||
| I | Income: | ||
| 1 | Revenue from operations | 35,545.75 | 29,876.77 |
| 33,117.87 | 1,19,781.73 | ||
| 1,02,537.34 | |||
| 2 | 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) | |||
| (a) (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 | – | – | |
| – | – | ||
| – | |||
| (b) (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 |
| 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 | – | – |
| Remeasurement 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 Compensation Exp (ESOP SBP RESERVE) | 22.08 | – |
| Finance Cost | 1,111.71 | 1,522.69 |
| 2,138.72 | 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 | (4,180.54) |
| (3,168.49) | (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 | – | 9,658.79 |
| 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) | (1,522.69) |
| (2,989.59) | 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 |