General Updates

CA B. K. PATEL & CO Chartered Accountants 401- 404, Vraj Valencia, Behind Mahindra Show Room, I N D I A Nr. Sola Overbridge, S. G. Highway, Sola, AHMEDABAD-380 060, Gujarat. Phone: 079-2970 0974 • Email: bkpatelandco@gmail.com • www.bkpatelandco.com Independent Auditor's Review Report on the Quarterly Unaudited Standalone Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to, The Board of Directors, DYNEMIC PRODUCTS LIMITED Ahmedabad. 1. We have reviewed the accompanying statement of unaudited Standalone Financial Results of Dynemic Products Limited (the "Company") for the quarter ended on June 30, 2026 (the "Statements") attached herewith, being submitted by the Company in pursuant to the requirements of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). 2. This statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagement (SRE) 2410, "Review of Interim Financial Information performed by Independent Auditor of the Entity" issued by The Institute of Chartered Accountants of India. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an Audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian accounting standards ('Ind AS') specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For, B. K. PATEL & CO Chartered Accountants Firm Regn No. 112647W Partne Ahmedabad Membership No.03991 13-08-2026 UDIN : 26039919ZRIAKO7770 CA B. K. PATEL & CO Chartered Accountants I N D I A 401- 404, Vraj Valencia, Behind Mahindra Show Room, Nr. Sola Overbridge, S. G. Highway, Sola, AHMEDABAD-380 060, Gujarat. Phone: 079-2970 0974 • Email: bkpatelandco@gmail.com • www.bkpatelandco.com Independent Auditor's Limited Review Report on the Quarterly Unaudited Consolidated Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to, The Board of Directors, DYNEMIC PRODUCTS LIMITED Ahmedabad 1. We have reviewed the accompanying statement of unaudited Consolidated Financial Results of Dynemic Products Limited, Ahmedabad (the "Holding Company") and its 1 Subsidiary (together referred to as "the Group") and 1 Associate for the quarter ended June 30, 2026 ("the Statement") attached herewith, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). 2. This Statement, which is the responsibility of the Holding Company's Management and approved by the Holding Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, ('Ind AS 34'} "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulation. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review in accordance with the Standard on Review Engagement (SRE) 2410, "Review of Interim Financial Information performed by Independent Auditor of Entity" issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the Circular No. CIR/CFD/CMDl/44/2019 dated March 29, 2019 issued by the Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable. 4. The Statement also includes the results of the following entities: Subsidiary Associate Cerecon Bio Sciences Private Limited Dynemic Holdings Private Limited // 2 // 5. The accompanying Statement includes unaudited interim financial results and other unaudited financial information in respect of 1 subsidiary whose unaudited interim financial results and other financial information reflect total revenues of Rs. 24.87 Lakhs for the quarter ended June 30, 2026, total net loss of Rs. 2.17 Lakhs for the quarter ended June 30, 2026, as considered in the Consolidated Financial Statements, whose interim financial results and other financial information have been reviewed by us. The accompanying Statement also include the Group's share of revenues of Rs. Nil for the quarter ended June 30, 2026 and Group's share of total net profit of Rs. 30.10 Lakhs for the quarter ended June 30, 2026, as considered in the Consolidated Financial Statements in respect of 1 associate, whose interim financial results and other financial information have been reviewed by u 6. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of consolidated unaudited financial results prepared in accordance with Indian accounting standards ('Ind AS 34'} as specified under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For, B. K. PATEL & CO Chartered Accountants Firm Regn No. 112647W r-'- artner Ahmedabad Membership No.039919 13-08-2026 UDIN:26039919XCQBZK2478