Dynamic archistructures Limited announced that its Board of Directors has approved the re-appointment of Internal Auditor for the Financial Year 2025-26. The decision was taken during a board meeting held on February 09, 2026, in compliance with Regulation 30 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015.

Board Meeting Details

The board meeting was conducted on Monday, February 09, 2026, commencing at 4:15 PM and concluding at 5:00 PM. The primary agenda item was the re-appointment of the Internal Auditor for the upcoming financial year. The meeting was formally communicated to BSE Limited through proper regulatory channels.

Internal Auditor Re-appointment Details

The company has re-appointed Tamrakar Rishbh and Company as its Internal Auditor for FY 2025-26. The comprehensive appointment details are as follows:

Professional Credentials

Mr. Rishbh Tamrakar, the designated Internal Auditor, brings strong professional credentials to the role. He holds a Bachelor's degree in Commerce and is an Associate Member of the Institute of Chartered Accountants of India, bearing Membership No. 433780. His qualifications ensure adherence to professional auditing standards.

Regulatory Compliance Framework

The appointment has been made in strict accordance with multiple SEBI regulations and recent circulars:

The company has disclosed that there are no relationships between directors in connection with this appointment. This re-appointment ensures continuity in the company's internal audit function and demonstrates the board's confidence in the auditor's capabilities for the upcoming financial year. The formal communication was signed by Director Rakesh Porwal (DIN: 00495444) and submitted to BSE Limited under scrip code 539681.

Dynamic Archistructures Limited , a Non-Banking Financial Company, has reported its unaudited financial results for the second quarter and half-year ended September 30, 2025. The company's performance shows a mixed picture with decreased profits but increased investments and cash reserves.

Financial Performance

The company reported a profit before tax of ₹2.30 crore for the six-month period ended September 30, 2025, compared to ₹5.66 crore in the same period last year, indicating a significant decrease in profitability.

Balance Sheet Highlights

The company's financial position as of September 30, 2025, compared to March 31, 2025, is summarized in the following table:

Despite the decrease in total assets, Dynamic Archistructures has significantly increased its investments from ₹28.54 crore to ₹34.06 crore. Cash and cash equivalents have also improved from ₹0.36 crore to ₹0.60 crore.

Cash Flow Analysis

The cash flow statement for the six-month period ended September 30, 2025, reveals:

• Net cash from operating activities: ₹3.26 crore
• Net cash used in investing activities: ₹3.02 crore (primarily due to increased investments)
• Net increase in cash and cash equivalents: ₹0.24 crore

Audit Review

The financial results were reviewed by independent auditors Anand Jimnani Associates. According to their limited review report, nothing has come to their attention that causes them to believe that the financial results have not been prepared in accordance with applicable accounting standards and SEBI regulations.

Board Approval

The Board of Directors of Dynamic Archistructures Limited approved these unaudited financial results in their meeting held on November 10, 2025. The meeting commenced at 5:00 p.m. and concluded at 5:30 p.m.

While the company has seen a decrease in profits compared to the previous year, it has strengthened its investment portfolio and improved its cash position.