Dynamic Microsteppers Limited

Key Financial Figures

Quarter Ended March 31, 2026 (Audited):

  • Total Income: Not quantifiable from provided data
  • Total Expenses: Rs 6,67,622
  • Loss before tax: Rs (6,67,622)
  • Loss for the period: Rs (6,67,622)
  • Basic EPS: (Rs 0.19)
  • Diluted EPS: (Rs 0.19)

Year Ended March 31, 2026 (Audited):

  • Total Income: Not quantifiable from provided data
  • Total Expenses: Rs 26,90,165
  • Loss before tax: Rs (26,90,165)
  • Loss for the period: Rs (26,90,165)
  • Basic EPS: (Rs 0.78)
  • Diluted EPS: (Rs 0.78)

Comparative Figures (Year Ended March 31, 2025):

  • Loss for the period: Rs (16,44,854)
  • Basic EPS: (Rs 0.48)
  • Diluted EPS: (Rs 0.48)

Capital Structure

  • Paid-up equity share capital (Face Value Rs 10 each): Rs 3,44,88,000 (unchanged from previous periods)
  • Reserves and Surplus: Rs (5,04,36,070) as of March 31, 2026, compared to Rs (4,77,45,903) as of March 31, 2025

Balance Sheet Highlights (as of March 31, 2026)

  • Total Assets: Rs 38,206
  • Financial Assets: Deferred tax assets (net): Rs 1,018; Other financial assets: Rs 27
  • Shareholders' Funds: Share Capital: Rs 3,44,880; Other Equity: Rs (5,04,360)
  • Non-Current Liabilities: Borrowings: Rs 1,80,212
  • Current Liabilities: Other Current Liabilities: Rs 17,474

Cash Flow Statement (Year Ended March 31, 2026)

  • Net Cash Flow from operating activities: Rs (16,412)
  • Net Cash used in investing activities: Not quantifiable
  • Net Cash from financing activities: Rs 17,078 (primarily from increase in borrowings)
  • Net Change in Cash and Cash Equivalents: Rs 666
  • Cash and Cash Equivalents at year-end: Rs 1,018

Regulatory Compliance and Audit Details

The statutory auditors, M/s. SSRV & Associates, Chartered Accountants (FRN - 135901W), issued an audit report with an unmodified opinion on the financial results, confirming compliance with Indian Accounting Standards (Ind AS) and SEBI LODR requirements. The company has adopted Ind AS with effect from April 1, 2017.

Additional Information

The financial results were reviewed by the Audit Committee and approved by the Board. The company operates in a single business segment, and previous period figures have been regrouped/reclassified where necessary. The results are available on the company's website (www.dynamicmicrosteppers.com) and BSE website (www.bseindia.com).