General information about company
Scrip code	524818
NSE Symbol
MSEI Symbol
ISIN*	INE457C01010
Name of company	DYNAMIC INDUSTRIES LIMITED
Type of company
Class of security	Equity
Date of start of financial year	01-04-2023
Date of end of financial year	31-03-2024
Date of board meeting when results were approved	28-05-2024
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	20-05-2024
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Quarter	Yearly
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited	Audited
Segment Reporting	Single segment
Description of single segment	Manufacturing and Trading of Dyes and Chemicals
Start date and time of board meeting	28-05-2024 05:00
End date and time of board meeting	28-05-2024 06:45
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-01-2024	01-04-2023
B	Date of end of reporting period	31-03-2024	31-03-2024
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	1094.28	3613.86
	Other income	14.58	31.94
	Total income	1108.86	3645.8
2	Expenses
(a)	Cost of materials consumed	835.7	2668.67
(b)	Purchases of stock-in-trade	36.43	191.5
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-68.69	-323.53
(d)	Employee benefit expense	83.14	324.37
(e)	Finance costs	16.3	36.11
(f)	Depreciation, depletion and amortisation expense	33.27	117.63
(f)	Other Expenses
1	Other Expenses	160.96	672.17
10
	Total other expenses	160.96	672.17
	Total expenses	1097.11	3686.92

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-01-2024	01-04-2023
B	Date of end of reporting period	31-03-2024	31-03-2024
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
3	Total profit before exceptional items and tax	11.75	-41.12
4	Exceptional items	0	0
5	Total profit before tax	11.75	-41.12
7	Tax expense
8	Current tax	0	-4.79
9	Deferred tax	3.13	-6.38
10	Total tax expenses	3.13	-11.17
11	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
14	Net Profit Loss for the period from continuing operations	8.62	-29.95
15	Profit (loss) from discontinued operations before tax	0	0
16	Tax expense of discontinued operations	0	0
17	Net profit (loss) from discontinued operation after tax	0	0
19	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
21	Total profit (loss) for period	8.62	-29.95

Financial Results – Ind-AS
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-01-2024	01-04-2023
B	Date of end of reporting period	31-03-2024	31-03-2024
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	-11.14	26.71
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss
5	Total Other comprehensive income	11.14	-26.71

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-01-2024	01-04-2023
B	Date of end of reporting period	31-03-2024	31-03-2024
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
23	Total Comprehensive Income for the period	19.76	-56.66
24	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
25	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
26	Details of equity share capital
	Paid-up equity share capital	302.85	302.85
	Face value of equity share capital	10	10
27	Details of debt securities
28	Reserves excluding revaluation reserve		4367.08
29	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.28	-0.99
	Diluted earnings (loss) per share from continuing operations	0.28	-0.99
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	0.28	-0.99
	Diluted earnings (loss) per share from continuing and discontinued operations	0.28	-0.99
30	Debt equity ratio
31	Debt service coverage ratio
32	Interest service coverage ratio
33	Disclosure of notes on financial results	Textual Information(1)

Text Block

Textual Information(1)

NOTES: 1. The financial results of the company for the quarter and year ended on 31st March, 2024 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their meeting held on 28th May, 2024. 2.These financial results have been prepared in accordance with Indian Accounting Standards (Ind-AS) as prescribed under section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules 2015 and relevant amendments thereafter. 3.The Company operates in a single segment and in line with Ind AS - 108 - "Operating Segments", the operations of the Company fall under "Dyes and Chemicals" which is considered to be the only reportable business segment. 4.The figures for the last quarter results are the balancing figures between the audited figures in respect of the full financial year and published year to date figures upto the third quarter of the respective financial year. 5.The Board of Directors has recommended a dividend of Rs, 0.50 per share of Rs. 10 each subject to approval of shareholders at the ensuring Annual General Meeting. 6.The figures of previous periods / year are reclassified, regrouped and rearranged wherever necessary so as to make them comparable with current period's figures.

Statement of Asset and Liabilities
Particulars		Current year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2023
Date of end of reporting period		31-03-2024
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	4080.83
	Capital work-in-progress	31.75
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	249.65
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	59.97
	Total non-current financial assets	309.62
	Deferred tax assets (net)	0
	Other non-current assets	37.39
	Total non-current assets	4459.59
2	Current assets
	Inventories	1434.48
	Current financial asset
	Current investments	0
	Trade receivables, current	927.86
	Cash and cash equivalents	4.62
	Bank balance other than cash and cash equivalents	19.69
	Loans, current	2.73
	Other current financial assets	55.69
	Total current financial assets	1010.59
	Current tax assets (net)	18.94
	Other current assets	451.61
	Total current assets	2915.62

Statement of Asset and Liabilities
Particulars		Current year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2023
Date of end of reporting period		31-03-2024
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	7375.21
	Equity and liabilities
	Equity
	Equity attributable to owners of parent
	Equity share capital	302.85
	Other equity	4367.08
	Total equity attributable to owners of parent	4669.93
	Non controlling interest
	Total equity	4669.93
	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1045.54
	Trade payables, non-current	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	1045.54
	Provisions, non-current	38.38
	Deferred tax liabilities (net)	51.05
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1134.97
	Current liabilities
	Current financial liabilities
	Borrowings, current	458.73
	Trade payables, current	1026.24
	Other current financial liabilities	53.78
	Total current financial liabilities	1538.75
	Other current liabilities	8.46
	Provisions, current	23.1
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	1570.31
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	2705.28
	Total equity and liabilites	7375.21
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-01-2024	01-04-2023
Date of end of reporting period		31-03-2024	31-03-2024
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets
	Net Segment Asset
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities
	Net Segment Liabilities
	Disclosure of notes on segments

Cash flow statement, indirect
Particulars		Year ended (dd-mm-yyyy)
A	Date of start of reporting period	01-04-2023
B	Date of end of reporting period	31-03-2024
C	Whether results are audited or unaudited	Audited
D	Nature of report standalone or consolidated	Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	-41.12
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	36.11
	Adjustments for decrease (increase) in inventories	-333.06
	Adjustments for decrease (increase) in trade receivables, current	14.69
	Adjustments for decrease (increase) in trade receivables, non-current	0
	Adjustments for decrease (increase) in other current assets	-118.72
	Adjustments for decrease (increase) in other non-current assets	0
	Adjustments for other financial assets, non-current	-4.32
	Adjustments for other financial assets, current	4.58
	Adjustments for other bank balances	51.36
	Adjustments for increase (decrease) in trade payables, current	338.37
	Adjustments for increase (decrease) in trade payables, non-current	0
	Adjustments for increase (decrease) in other current liabilities	1.89
	Adjustments for increase (decrease) in other non-current liabilities	0
	Adjustments for depreciation and amortisation expense	117.63
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for provisions, current	8.08
	Adjustments for provisions, non-current	0
	Adjustments for other financial liabilities, current	37.95
	Adjustments for other financial liabilities, non-current	0
	Adjustments for unrealised foreign exchange losses gains	0
	Adjustments for dividend income	0
	Adjustments for interest income	0
	Adjustments for share-based payments	0
	Adjustments for fair value losses (gains)	17.28
	Adjustments for undistributed profits of associates	0
	Other adjustments for which cash effects are investing or financing cash flow	11.65
	Other adjustments to reconcile profit (loss)	0
	Other adjustments for non-cash items	2.53
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments for reconcile profit (loss)	186.02
	Net cash flows from (used in) operations	144.9
	Dividends received	-1.99
	Interest paid	0
	Interest received	-9.67
	Income taxes paid (refund)	5.9
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities	127.34
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0
	Cash flows used in obtaining control of subsidiaries or other businesses	0
	Other cash receipts from sales of equity or debt instruments of other entities	0
	Other cash payments to acquire equity or debt instruments of other entities	0
	Other cash receipts from sales of interests in joint ventures	0
	Other cash payments to acquire interests in joint ventures	0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0
	Proceeds from sales of property, plant and equipment	5
	Purchase of property, plant and equipment	1397.99
	Proceeds from sales of investment property	12.56
	Purchase of investment property	0
	Proceeds from sales of intangible assets	0
	Purchase of intangible assets	0
	Proceeds from sales of intangible assets under development	0
	Purchase of intangible assets under development	0
	Proceeds from sales of goodwill	0
	Purchase of goodwill	0
	Proceeds from biological assets other than bearer plants	0
	Purchase of biological assets other than bearer plants	0
	Proceeds from government grants	0
	Proceeds from sales of other long-term assets	0
	Purchase of other long-term assets	0
	Cash advances and loans made to other parties	0
	Cash receipts from repayment of advances and loans made to other parties	0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0
	Dividends received	1.99
	Interest received	11.75
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) investing activities	-1366.69
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0
	Payments from changes in ownership interests in subsidiaries	0
	Proceeds from issuing shares	0
	Proceeds from issuing other equity instruments	0
	Payments to acquire or redeem entity's shares	0
	Payments of other equity instruments	0
	Proceeds from exercise of stock options	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	1260.11
	Repayments of borrowings	0
	Payments of finance lease liabilities	0
	Payments of lease liabilities	0
	Dividends paid	30.29
	Interest paid	73.52
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) financing activities	1156.3
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	-83.05
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0
	Net increase (decrease) in cash and cash equivalents	-83.05
	Cash and cash equivalents cash flow statement at beginning of period	87.67
	Cash and cash equivalents cash flow statement at end of period	4.62