Dynavision Limited — Quarter/year ended 31.03.2026 (Audited)
| Particulars | For the Quarter Ended | For the Year Ended |
|---|---|---|
| 31-Mar-26 (Audited) | 31-Dec-25 (Unaudited) | |
| I Revenue from Operation | 220.69 | 220.93 |
| II Other Income | 51.26 | 64.22 |
| III Total Income (I+II) | 271.95 | 285.15 |
| IV Expenses | ||
| – Project execution costs | – | – |
| – Employee Benefits Expense | 25.98 | 28.34 |
| – Finance Cost | 12.65 | 12.65 |
| – Depreciation and amortization expenses | 3.60 | 3.75 |
| – Administrative & Other Expenses | 14.32 | 37.00 |
| Total Expenses (IV) | 56.55 | 81.74 |
| V Profit / (Loss) before exceptional items and Tax (III-IV) | 215.40 | 203.41 |
| VI Exceptional Items | – | – |
| VII Profit/ (Loss) before tax (V+VI) | 215.40 | 203.41 |
| VIII Tax expenses: | ||
| – a) Current tax | 40.00 | 41.00 |
| – b) Tax pertaining to earlier years | (240.91) | – |
| – c) Deferred tax | – | – |
| Total Tax expense for the period/year | (200.91) | 41.00 |
| IX Profit / (Loss) for the period/year from continuing operations (VII-VIII) | 416.31 | 162.41 |
| X Profit/(Loss) from discontinued operations | – | – |
| XI Tax expense of discontinued operations | – | – |
| XII Profit/(loss) from Discontinued operations (after tax) (X-XI) | – | – |
| XIII Profit/(loss) for the period/year (IX+XII) | 416.31 | 162.41 |
| XIV Other Comprehensive Income (OCI) | ||
| – A (i) Items that will not be reclassified to profit or loss | 2.25 | 10.05 |
| – A (ii) Income tax relating to items that will not be reclassified to profit or loss | – | – |
| – B (i) Items that will be reclassified to profit or loss | – | – |
| – B (ii) Income tax relating to items that will be reclassified to profit or loss | – | – |
| Total Comprehensive Income for the period/year (XIII+XIV) (Comprising Profit/(Loss) and Other Comprehensive Income for the period/year) | 418.56 | 172.46 |
| XVI Paid-up equity share capital (Face value of Rs. 10 each) | 384.00 | 384.00 |
| XVII Other Equity (other than revaluation reserves) (as at the end of the financial year) |
| Particulars | For the Quarter Ended | For the Year Ended |
|---|---|---|
| 31-Mar-25 (Audited) | 31-Mar-26 (Audited) | |
| I Revenue from Operation | 220.64 | 882.86 |
| II Other Income | 61.71 | 252.96 |
| III Total Income (I+II) | 282.35 | 1,135.82 |
| IV Expenses | ||
| – Project execution costs | – | – |
| – Employee Benefits Expense | 24.96 | 113.57 |
| – Finance Cost | 11.49 | 50.60 |
| – Depreciation and amortization expenses | 3.78 | 15.05 |
| – Administrative & Other Expenses | 16.56 | 172.09 |
| Total Expenses (IV) | 56.79 | 351.31 |
| V Profit / (Loss) before exceptional items and Tax (III-IV) | 225.56 | 784.51 |
| VI Exceptional Items | – | – |
| VII Profit/ (Loss) before tax (V+VI) | 225.56 | 784.51 |
| VIII Tax expenses: | ||
| – a) Current tax | 49.00 | 167.00 |
| – b) Tax pertaining to earlier years | – | (240.91) |
| – c) Deferred tax | – | – |
| Total Tax expense for the period/year | 49.00 | (73.91) |
| IX Profit / (Loss) for the period/year from continuing operations (VII-VIII) | 176.56 | 858.42 |
| X Profit/(Loss) from discontinued operations | – | – |
| XI Tax expense of discontinued operations | – | – |
| XII Profit/(loss) from Discontinued operations (after tax) (X-XI) | – | – |
| XIII Profit/(loss) for the period/year (IX+XII) | 176.56 | 858.42 |
| XIV Other Comprehensive Income (OCI) | ||
| – A (i) Items that will not be reclassified to profit or loss | – | 12.09 |
| – A (ii) Income tax relating to items that will not be reclassified to profit or loss | – | – |
| – B (i) Items that will be reclassified to profit or loss | – | – |
| – B (ii) Income tax relating to items that will be reclassified to profit or loss | – | – |
| Total Comprehensive Income for the period/year (XIII+XIV) (Comprising Profit/(Loss) and Other Comprehensive Income for the period/year) | 176.56 | 870.51 |
| XVI Paid-up equity share capital (Face value of Rs. 10 each) | 384.00 | 384.00 |
| XVII Other Equity (other than revaluation reserves) (as at the end of the financial year) | 2,161.33 | 3,031.84 |
| Type | 31-Mar-26 | 31-Dec-25 | 31-Mar-25 | 31-Mar-26 (Year) | 31-Mar-25 (Year) |
|---|---|---|---|---|---|
| (1) Basic (Not annualised for quarters) | 10.84 | 4.23 | 4.60 | 22.35 | 16.14 |
| (2) Diluted (Not annualised for quarters) | 10.84 | 4.23 | 4.60 | 22.35 | 16.14 |
| Type | 31-Mar-26 | 31-Dec-25 | 31-Mar-25 | 31-Mar-26 (Year) | 31-Mar-25 (Year) |
|---|---|---|---|---|---|
| (1) Basic (Not annualised for quarters) | – | – | – | – | – |
| (2) Diluted (Not annualised for quarters) | – | – | – | – | – |
| Type | 31-Mar-26 | 31-Dec-25 | 31-Mar-25 | 31-Mar-26 (Year) | 31-Mar-25 (Year) |
|---|---|---|---|---|---|
| (1) Basic (Not annualised for quarters) | 10.84 | 4.23 | 4.60 | 22.35 | 16.14 |
| (2) Diluted (Not annualised for quarters) | 10.84 | 4.23 | 4.60 | 22.35 | 16.14 |
| Particulars | 31-Mar-26 (Audited) | 31-Dec-25 (Unaudited) | 31-Mar-25 (Audited) | 31-Mar-26 (Audited) | 31-Mar-25 (Audited) |
|---|---|---|---|---|---|
| 1. Segment Revenue | |||||
| (a) Renting of investment property | 220.69 | 220.93 | 220.64 | 882.86 | 882.00 |
| (b) Implementation of solar power projects | – | – | – | – | 96.10 |
| Total | 220.69 | 220.93 | 220.64 | 882.86 | 978.10 |
| 2. Segment Results | |||||
| (a) Renting of investment property | 204.53 | 205.61 | 201.58 | 809.53 | 800.96 |
| (b) Implementation of solar power projects | – | – | – | – | 1.89 |
| (c) Unallocable | 10.87 | (2.20) | 23.98 | (25.02) | (2.00) |
| Profit before tax | 215.40 | 203.41 | 225.56 | 784.51 | 800.85 |
| 3. Segment Assets | |||||
| (a) Renting of investment property | 797.49 | 800.01 | 807.24 | 797.49 | 807.24 |
| (b) Implementation of solar power projects | – | – | – | – | – |
| (c) Unallocable | 4,849.45 | 4,672.49 | 4,245.37 | 4,849.45 | 4,245.37 |
| Total | 5,646.94 | 5,472.50 | 5,052.61 | 5,646.94 | 5,052.61 |
| 4. Segment Liabilities | |||||
| (a) Renting of investment property | 1,975.26 | 1,978.66 | 2,054.54 | 1,975.26 | 2,054.54 |
| (b) Implementation of solar power projects | – | – | – | – | – |
| (c) Unallocable | 255.84 | 496.47 | 452.74 | 255.84 | 452.74 |
| Total | 2,231.10 | 2,475.13 | 2,507.28 | 2,231.10 | 2,507.28 |
| Particulars | 31-Mar-26 | 31-Mar-25 |
|---|---|---|
| ASSETS | ||
| Non-Current Assets | ||
| (a) Property, Plant and Equipment | 16.58 | 21.45 |
| (b) Investment Property | 597.06 | 607.24 |
| (c) Intangible assets | 0.01 | 0.01 |
| (d) Financial Assets | ||
| (i) Non-current investments | 1,117.15 | 1,117.15 |
| (ii) Other Financial assets | 459.49 | 153.18 |
| (e) Other Non-Current Assets | 200.00 | 200.00 |
| Total Non-Current Assets | 2,390.29 | 2,099.03 |
| Current Assets | ||
| a) Financial Assets | ||
| (i) Trade Receivables | 0.43 | – |
| (ii) Investments | 2,682.02 | 1,619.17 |
| (iii) Cash and Cash Equivalents | 37.87 | 281.36 |
| (iv) Bank balances other than (iii) above | 498.50 | 959.00 |
| (v) Other Financial Assets | 31.17 | 93.72 |
| b) Current Tax Assets | 6.66 | – |
| c) Other Current Assets | – | 0.33 |
| Total Current Assets | 3,256.65 | 2,953.58 |
| TOTAL ASSETS | 5,646.94 | 5,052.61 |
| Particulars | 31-Mar-26 | 31-Mar-25 |
|---|---|---|
| EQUITY AND LIABILITIES | ||
| EQUITY | ||
| (a) Equity Share Capital | 384.00 | 384.00 |
| (b) Other Equity | 3,031.84 | 2,161.33 |
| Total Equity | 3,415.84 | 2,545.33 |
| LIABILITIES | ||
| Non-Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Other Financial Liabilities | 667.48 | 647.61 |
| (b) Other Non-current Liabilities | 1,318.93 | 1,387.21 |
| (c) Provisions | 18.24 | 14.62 |
| Total Non-Current Liabilities | 2,004.65 | 2,049.44 |
| Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Trade payables | ||
| – Dues to micro and small enterprises | – | 0.08 |
| – Dues to creditors other than micro and small enterprises | 3.60 | 0.02 |
| (ii) Other Financial Liabilities | 47.38 | 51.03 |
| (b) Other Current Liabilities | 86.19 | 151.89 |
| (c) Provisions | 14.54 | 23.30 |
| (d) Current tax liabilities (net) | 74.74 | 231.52 |
| Total Current Liabilities | 226.45 | 457.84 |
| TOTAL LIABILITIES | 2,231.10 | 2,507.28 |
| TOTAL EQUITY AND LIABILITIES | 5,646.94 | 5,052.61 |
| Note No | Particulars | For the Year Ended 31-Mar-26 | For the Year Ended 31-Mar-25 |
|---|---|---|---|
| A | CASH FLOW FROM OPERATING ACTIVITIES : | ||
| Profit/(Loss) before Tax as per Statement of Profit and Loss | 784.51 | 800.85 | |
| Adjustments for : | |||
| Depreciation and Amortisation expenses | 15.05 | 15.14 | |
| Profit on Sale of Investment | (5.70) | – | |
| Unrealized loss/(gain) on Mutual Funds | (126.79) | (31.72) | |
| Interest expense | 50.60 | 46.07 | |
| Sundry Creditors written back | (0.87) | – | |
| Investment management charges | 6.00 | 3.65 | |
| Interest Income | (82.91) | (159.22) | |
| Financial Guarantee Income | (36.69) | (43.35) | |
| Rental Income – Non-cash component | (60.27) | (60.27) | |
| Operating Profit before working Capital changes | 542.93 | 571.15 | |
| Changes in Working Capital | |||
| (Increase)/Decrease in Trade Receivables | (0.43) | 82.95 | |
| (Increase)/Decrease in Other current assets | 0.33 | 9.02 | |
| Increase/(Decrease) in Trade payables | 1.50 | (50.67) | |
| Increase/(Decrease) in Provisions | 6.95 | 1.76 | |
| Increase/(Decrease) in Other Financial Liabilities | 3.18 | – | |
| Increase/(Decrease) in Other Current Liabilities | (73.71) | 68.60 | |
| Cash Generated from operating activities | 480.75 | 682.81 | |
| Direct taxes paid | (89.53) | (93.90) | |
| Net Cash generated from Operating Activities | 391.22 | 588.91 | |
| B | CASH FLOW FROM INVESTING ACTIVITIES : | ||
| Purchase of Property, plant and equipment and intangible assets (Net of Capital Advance) | – | (185.95) | |
| Proceeds from sale of Property, plant and equipment | – | 0.54 | |
| Loan (given to subsidiary)/repaid | 16.50 | (165.00) | |
| Interest received on Loan to subsidiary | 22.56 | 0.92 | |
| Interest received on Fixed Deposit | 115.09 | 175.69 | |
| (Increase)/ Decrease in Fixed Deposit (Net) | 145.50 | 1,235.49 | |
| Proceeds from sale of investments | 105.70 | 163.63 | |
| Purchase of mutual fund units (Net of expenses) | (1,040.06) |