The board meeting commenced at 07:00 PM IST and concluded at 07:20 PM IST on November 14, 2026.
The company reported a net loss of ₹5,33,957 for the quarter ended September 30, 2026, compared to a net loss of ₹3,42,100 for the same quarter previous year. For the half year ended September 30, 2026, the net loss was ₹14,00,648 compared to ₹15,89,841 for the same period previous year.
Basic and diluted earnings per share (EPS) stood at (₹0.15) for Q2 FY27, (₹0.25) for Q1 FY27, and (₹0.41) for H1 FY27.
Financial Position
As of September 30, 2026, the company's total assets stood at ₹37,28,310 compared to ₹38,20,534 as of March 31, 2026. The company reported negative equity of ₹1,73,48,718 as of September 30, 2026, compared to negative equity of ₹1,59,48,070 as of March 31, 2026.
Non-current liabilities (borrowings) increased to ₹1,92,05,873 from ₹1,80,21,223 as of March 31, 2026. Current liabilities stood at ₹18,71,155 compared to ₹17,47,380 as of March 31, 2026.
Cash and cash equivalents declined significantly to ₹11,043 from ₹1,01,788 as of March 31, 2026.
Cash Flow Statement
For the half year ended September 30, 2026, net cash flow from operating activities was negative ₹12,75,394. Cash flow from financing activities showed an increase in borrowings of ₹11,84,650. The net change in cash and cash equivalents was negative ₹90,744.
Auditor Review
M/s SSRV & Associates, Chartered Accountants (Firm Registration No: 135901W), issued a limited review report on the quarterly unaudited standalone financial results. Partner Vihnu Kant Kabra (Membership No: 403437) concluded that based on their review, nothing has come to their attention that causes them to believe that the accompanying statement contains any material misstatement.
The unaudited financial results along with the auditor's limited review report are available on the company's investor information website at https://www.dynamicmicrosteppers.com.