Integrated Filing — IndAS



General information about company

Scrip Code 543232
NSE Symbol CAMS
MSEI Symbol NOTLISTED
ISIN INE596I01012
Name of company COMPUTER AGE MANAGEMENT SERVICES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 30-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Data Processing and Other Services
Start date and time of board meeting 30-Jul-2025   15:30:00
End date and time of board meeting 30-Jul-2025   16:38:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not applicable



Financial Results Ind-AS

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 3343827000
Other income 105830000
Total income 3449657000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 970565000
(e) Finance costs 16271000
(f) Depreciation, depletion and amortisation expense 179613000
(f) Other Expenses
1 Other Expenses 881569000 881569000
Total other expenses 881569000
Total expenses 2048018000
3 Total profit before exceptional items and tax 1401639000
4 Exceptional items 0
5 Total profit before tax 1401639000
6 Tax expense
7 Current tax 350856000
8 Deferred tax -1117000
9 Total tax expenses 349739000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 1051900000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 1051900000
17 Other comprehensive income net of taxes -10475000
18 Total Comprehensive Income for the period 1041425000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 494748000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 21.28
Diluted earnings (loss) per share from continuing operations 21.18
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 21.28
Diluted earnings (loss) per share from continuing and discontinued operations 21.18
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes to Statement of unaudited standalone financial results for the quarter ended June 30, 2025 n n1. These unaudited standalone financial results have been prepared in accordance with the recognition and measurement principles laid down in accordance with the Indian Accounting Standard Ind AS 34, Interim Financial Reporting as prescribed under Section 133 of the Companies Act, 2013 the Act, read with the Companies Indian Accounting standards Rules, 2015, as amended from time to time, and other accounting principles generally accepted in India and in terms of Regulation 33 of the Securities Exchange Board of India SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended. n n2. These unaudited standalone financial results for the quarter ended June 30, 2025 were reviewed by the Audit Committee and approved by the Board of Directors at its respective meeting held on July 30, 2025, in terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015, and have been subjected to limited review by the statutory auditors of the company. n n3. The figures of the quarter ended March 31, 2025 are the balancing figures between audited figures in respect of the full financial year up to March 31, 2025 and the unaudited year-to-date figures up to December 31, 2024 respectively, being the date of the end of the third quarter of the financial year which were subjected to limited review. n n4. The Company is primarily in the business of providing registrar and transfer agency services including data processing and its related activities to financial institutions and accordingly there are no separate reportable segments in accordance with Ind AS 108 on Operating Segments in respect of the Company. The Company operates in a single geographical segment, i.e. India. n n5. During the quarter ended June 30, 2025, the Company allotted 44,918 equity shares to its employees consequent to the exercise of options granted under the Employee Stock Options Scheme 2019. n n6. The board of directors at its meeting held on July 30, 2025 have declared interim dividend of Rs.11 per equity share. n n7. The unaudited standalone financial results are also available on the stock exchange website www.bseindia.com and www.nseindia.com and on our website www.camsonline.com n n



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement gain on defined benefit liabilities / asset -13998000 -13998000
Total Amount of items that will not be reclassified to profit and loss -13998000
2 Income tax relating to items that will not be reclassified to profit or loss -3523000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -10475000