Dynamic Archistructures Limited amended its Code of Practices and Procedures for Fair Disclosure of Unpublished Price Sensitive Information (UPSI) on June 09, 2026. The amendment was approved under Regulation 8(2) of the SEBI (Prohibition of Insider Trading) Regulations, 2015. This code mandates the company to ensure timely and adequate disclosure of price-sensitive information to investors, enabling them to make informed decisions regarding the company's securities.

The code defines UPSI as any information relating to the company or its securities that is not generally available but is likely to materially affect the price of securities upon becoming public. This includes financial results, dividends, changes in capital structure, mergers, acquisitions, changes in key managerial personnel, and regulatory actions. The company must ensure prompt public disclosure of UPSI as soon as credible and concrete information comes into existence to avoid selective disclosure.

A senior officer, whole-time director, or director will be designated as the Chief Investor Relations Officer (CIRO). The CIRO is responsible for ensuring timely, adequate, uniform, and universal dissemination of UPSI to stock exchanges, analysts, shareholders, and the media. The CIRO must also oversee the company's compliance with continuous disclosure requirements and educate employees on disclosure policies. In case of accidental disclosure without prior approval, the CIRO must promptly disseminate the information to make it generally available.

The code outlines specific procedures for handling market rumours and interactions with analysts and institutional investors. Only public information should be provided to analysts, and discussions should preferably be recorded with at least two company representatives present. Transcripts or records of proceedings of meetings with analysts must be posted on the company's official website to ensure official confirmation and documentation of disclosures made.

Disclosure of UPSI to stock exchanges where the company's securities are listed must be made promptly. The company may use various media, including its official website, to achieve maximum reach and quick dissemination. Any amendment to this code will be promptly intimated to the stock exchanges as required under the Insider Trading Regulations.

Dynamic Archistructures Limited reported a net loss of ₹0.87 crore for the financial year ended March 31, 2026, a significant decline from the profit of ₹3.12 crore recorded in the previous year. The company's total income for FY26 fell to ₹1.61 crore from ₹5.84 crore in FY25, primarily due to lower gains on fair value changes. The Board of Directors approved the audited financial results for the fourth quarter and financial year ended March 31, 2026, at a meeting held on May 25, 2026.

For the quarter ended March 31, 2026, the company reported a net loss of ₹3.77 crore, compared to a loss of ₹2.30 crore in the corresponding quarter of the previous year. Total revenue from operations for the quarter was ₹0.01 crore, significantly lower than the ₹0.48 crore reported in the same period last year. The decline in quarterly performance was driven by a net loss on fair value changes amounting to ₹3.77 crore.

Financial Performance Overview

The company's balance sheet as of March 31, 2026, showed total assets of ₹34.97 crore, a slight decrease from ₹35.67 crore in the previous year. Investments constituted the largest asset category at ₹33.43 crore, while cash and cash equivalents stood at ₹0.47 crore. Equity share capital remained unchanged at ₹5.01 crore, while other equity decreased to ₹28.39 crore from ₹29.26 crore in the prior year.

Operational Details and Auditor's Report

Anand Jimnani & Associates, Chartered Accountants, provided an unmodified opinion on the audited financial results. The report confirmed that the financial statements give a true and fair view of the company's financial position and comply with Indian Accounting Standard 34 and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The auditor noted that the statement includes the result for the quarter ended March 31, 2026, as a balancing figure between the audited full-year figures and the published unaudited year-to-date figures up to the third quarter.

The company confirmed it is not a Large Corporate as per the criteria prescribed by SEBI in its circular dated October 19, 2023. Dynamic Archistructures Limited is registered as a Non-Banking Financial Company with the RBI and stated that there are no separate reportable segments as per Ind AS 108 on Segment Reporting.