Dynemic Products Ltd

Standalone results review

• Standalone quarterly results were reviewed; no material misstatement detected; no audit opinion expressed.

Consolidated results review

• Consolidated results reviewed; subsidiary revenues Rs 24.87 Lakhs; net loss Rs 2.17 Lakhs.
• Group's share of revenues Nil; net profit Rs 30.10 Lakhs; includes associate.
• Includes results of Cerecon Bio Sciences Private Limited and Dynemic Holdings Private Limited.

Dematerialisation processing and listing

• Securities received for dematerialisation up to 30 June 2026 were confirmed to the depositories.
• Securities dematerialised were listed on the stock exchanges where prior securities are listed.
• Physical certificates for dematerialisation were mutilated and cancelled after due verification.
• The depository's name has been substituted as registered owner within 15 days.

Dividend declaration and TDS framework

• Board recommended final dividend ₹1.50 per equity share (15%) for FY2025-26.
• Dividend payable after AGM, subject to shareholder approval.
• Resident TDS: 10% with PAN; 20% without PAN/invalid Aadhaar.
• Resident individuals: no TDS if dividend ≤ ₹10,000 or Form 15G/15H filed.
• Resident non-individuals: exemptions possible with self-declarations (insurers, mutual funds, AIF, NPS, etc.).
• Non-residents: TDS 20% or lower per DTAA with certificate; require PAN or alternatives.
• DTAA benefits require TRC, Form 10F, and eligibility documents; company not automatically applying DTAA rates.
• Cut-off date 31 July 2026 to submit tax documents to fix TDS rate.
• Bank details must be updated for electronic dividend credit; SEBI rules for physical holders.
• PAN-Aadhaar linkage may raise withholding to 20% if not linked.

Board outcome

• 📍 Board approved audited standalone and consolidated financial statements for FY26.
• 📍 Board recommended final dividend of Rs. 1.50 per share, subject to shareholder approval.

Audit opinion

• 📍 Statutory auditors issued unmodified reports on standalone and consolidated FY26 results.
• 📍 Consolidated audit covered subsidiary Cerecon Bio Sciences Private Limited and associate Dynemic Holdings Private Limited.

Consolidated financials

• 📊 Subsidiary reported revenue of Rs. 36.93 lakhs for the quarter and Rs. 225.74 lakhs for FY26.
• 📊 Subsidiary PAT was Rs. 4.35 lakhs for the quarter and Rs. 12.11 lakhs for FY26.
• 📊 Associate contributed nil revenue and net loss after tax of Rs. 47.12 lakhs for the quarter.
• 📊 Associate contributed net loss after tax of Rs. 47.34 lakhs for FY26.

Standalone financials

• 📊 Standalone audited quarterly and annual results were approved for quarter and year ended 31 March 2026.
• 📊 Statement includes standalone assets and liabilities and cash flow statement for FY26.

Business model

• Dynemic Products Limited operates with standalone and consolidated reporting.
• The group includes a subsidiary and an associate company.

🗓️ Meeting Details

• Board meeting scheduled for February 13, 2026, at the company's registered office.

📊 Financial Performance

• Approval of unaudited financial results for the quarter ended December 31, 2025.