DYNAMIC INDUSTRIES LIMITED
Financial Performance (₹ in Lakhs)
Income Statement:
- Revenue from Operations: Q1 FY27: ₹2,151.80; Q4 FY26: ₹1,732.79; Q1 FY26: ₹2,227.97; FY25: ₹7,158.37
- Other Income: Q1 FY27: ₹28.94; Q4 FY26: ₹28.56; Q1 FY26: ₹2.12; FY25: ₹55.34
- Total Income: Q1 FY27: ₹2,180.74; Q4 FY26: ₹1,761.35; Q1 FY26: ₹2,230.09; FY25: ₹7,213.71
Expenses Breakdown:
- Cost of Materials Consumed: Q1 FY27: ₹1,576.15; Q4 FY26: ₹1,339.37; Q1 FY26: ₹1,478.30; FY25: ₹5,024.69
- Purchase of Stock in Trade: Q1 FY27: ₹68.18; Q4 FY26: ₹41.22; Q1 FY26: ₹140.49; FY25: ₹246.84
- Changes in Inventories: Q1 FY27: (₹36.25); Q4 FY26: (₹50.90); Q1 FY26: ₹34.77; FY25: ₹21.55
- Employee Benefits Expenses: Q1 FY27: ₹101.65; Q4 FY26: ₹102.51; Q1 FY26: ₹92.07; FY25: ₹378.04
- Finance Costs: Q1 FY27: ₹25.58; Q4 FY26: ₹27.55; Q1 FY26: ₹33.59; FY25: ₹127.37
- Depreciation & Amortization: Q1 FY27: ₹53.76; Q4 FY26: ₹54.03; Q1 FY26: ₹51.89; FY25: ₹211.66
- Other Expenses: Q1 FY27: ₹263.21; Q4 FY26: ₹164.88; Q1 FY26: ₹290.33; FY25: ₹950.60
- Total Expenses: Q1 FY27: ₹2,052.28; Q4 FY26: ₹1,678.66; Q1 FY26: ₹2,121.44; FY25: ₹6,960.75
Profitability:
- Profit Before Tax: Q1 FY27: ₹128.46; Q4 FY26: ₹82.69; Q1 FY26: ₹108.65; FY25: ₹252.96
- Tax Expenses: Q1 FY27: ₹54.94 (Current: ₹29.84, Deferred: ₹8.45, Prior Years: ₹16.65); Q4 FY26: ₹20.88; Q1 FY26: ₹29.74; FY25: ₹70.74
- Net Profit from Continuing Operations: Q1 FY27: ₹73.52; Q4 FY26: ₹61.81; Q1 FY26: ₹78.91; FY25: ₹182.22
- Total Comprehensive Income: Q1 FY27: ₹78.09; Q4 FY26: ₹55.53; Q1 FY26: ₹79.52; FY25: ₹207.65
Per Share Data (₹):
- Basic EPS (Continuing Operations): Q1 FY27: ₹2.43; Q4 FY26: ₹2.04; Q1 FY26: ₹2.61; FY25: ₹6.02
- Diluted EPS (Continuing Operations): Q1 FY27: ₹2.43; Q4 FY26: ₹2.04; Q1 FY26: ₹2.61; FY25: ₹6.02
Capital Structure:
- Paid-up Equity Share Capital: ₹302.85 lakhs (face value ₹10) across all periods
- Reserves/Other Equity: FY25: ₹4,688.97 lakhs
Key Notes and Disclosures
Accounting Standards: Financial results prepared in accordance with Indian Accounting Standards (Ind AS) under Companies Act, 2013 and SEBI Listing Regulations.
Approval: Results reviewed by Audit Committee and approved by Board of Directors in meeting held on August 13, 2026.
Segment Reporting: Company operates in single segment - "Dyes and Chemicals" as per Ind AS 108.
Labour Codes Implementation:
- Government notified four Labour Codes effective November 21, 2025
- Company recognized provision for defined benefit obligations in FY26 results
- During Q1 FY27, Government notified final Central Rules under Labour Codes
- Company assessed impact and concluded no material financial impact
- Company continues to monitor finalization of State Rules and government clarifications
Previous Period Figures: Q4 FY26 figures represent difference between audited FY26 figures and published unaudited 9M FY25 figures.
Subsidiaries: Company has no subsidiaries, associates, or joint ventures. Consolidated financial results not applicable.
Comparative Figures: Previous periods/year figures reclassified, regrouped, and rearranged for comparability.