Dynamatic Technologies announced the outcome of its Board Meeting held on February 9, 2026. The Board approved the un-audited Standalone and Consolidated Financial Results for the quarter and nine months ended December 31, 2025. Crucially, the Board also declared an interim dividend of Rs. 5/- per equity share for FY 2025-26, setting the record date as February 13, 2026. The results included an exceptional charge of Rs. 1,095 lakhs related to new Labour Codes.
Board Meeting Outcome: Q3 FY2026 Financial Results
The Board of Directors of Dynamatic Technologies Limited convened on February 9, 2026, to review significant matters, primarily the financial results for the quarter and nine months ending December 31, 2025. The meeting commenced at 17:00 PM IST and concluded at 21:00 PM IST. The Board approved the un-audited Standalone and Consolidated Financial Results, which were subjected to a limited review by the Statutory Auditors, who issued an unmodified conclusion.
Interim Dividend Declared
A major resolution passed was the declaration of an interim dividend of Rs. 5/- per equity share (representing 50% of the face value of Rs. 10/-) for the financial year 2025-26. The specified ‘Record date’ for eligibility is February 13, 2026, with payment due before statutory timelines.
Standalone Financial Highlights (Q3 Ended Dec 31, 2025)
On a standalone basis, Total Income reached Rs. 22,260 lakhs, up from Rs. 19,033 lakhs in the preceding quarter (Q2 FY2026). Profit Before Tax (PBT) for the quarter stood at Rs. 1,713 lakhs. Following the inclusion of an exceptional item of Rs. 1,095 lakhs (related to new Labour Codes), the PBT after exceptional items was Rs. 618 lakhs. Profit After Tax (PAT) for the quarter was Rs. 412 lakhs.
For the nine months ended December 31, 2025, the standalone Total Income was Rs. 60,034 lakhs, with a PAT of Rs. 3,422 lakhs.
Consolidated Financial Highlights (Q3 Ended Dec 31, 2025)
Consolidated Total Income for the quarter was Rs. 43,075 lakhs, compared to Rs. 39,919 lakhs in the previous quarter. Consolidated PBT before exceptional items was Rs. 2,221 lakhs. The consolidated PAT for the quarter was Rs. 577 lakhs.
The year-to-date consolidated figures show Total Income at Rs. 1,21,097 lakhs and PAT at Rs. 1,985 lakhs for the nine months ended December 31, 2025.
Exceptional Items: Impact of New Labour Codes
The financial results reflect significant impact from the consolidation of four new Labour Codes notified in November 2025. This necessitated an incremental one-time non-cash charge of Rs. 1,095 lakhs on the Standalone P&L (and Rs. 1,427 lakhs on the Consolidated P&L) related to past service costs for gratuity and compensated absences, treated as an exceptional item per Ind AS 19.
Segment Performance Overview (Standalone)
The Aerospace segment was the largest revenue contributor for the quarter with Rs. 11,890 lakhs, followed by Hydraulics at Rs. 9,934 lakhs. The Segment Results showed Aerospace leading with a profit of Rs. 2,392 lakhs before finance costs and tax.
Notes on Subsidiaries and Restructuring
The Auditor’s report notes that the consolidated results include figures from subsidiaries whose financial results were either reviewed by other auditors or certified by management due to ongoing processes, specifically concerning restructuring activities in the DLUK Hydraulic division, which involved transferring specific production operations to India.
Source: BSE
