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 Consolidated
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



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 Consolidated
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 3541519000
Other income 131478000
Total income 3672997000
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 1224371000
(e) Finance costs 19367000
(f) Depreciation, depletion and amortisation expense 208438000
(f) Other Expenses
1 Other Expenses 774346000 774346000
Total other expenses 774346000
Total expenses 2226522000
3 Total profit before exceptional items and tax 1446475000
4 Exceptional items 0
5 Total profit before tax 1446475000
6 Tax expense
7 Current tax 368105000
8 Deferred tax -4612000
9 Total tax expenses 363493000
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 1082982000
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 -2570000
16 Total profit (loss) for period 1080412000
17 Other comprehensive income net of taxes -14108000
18 Total Comprehensive Income for the period 1066304000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1090905000
Total profit or loss, attributable to non-controlling interests -10493000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1077083000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -10779000
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 22.07
Diluted earnings (loss) per share from continuing operations 21.97
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 22.07
Diluted earnings (loss) per share from continuing and discontinued operations 21.97
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 consolidated financial results for the quarter ended June 30, 2025 n n1. The unaudited consolidated financial results of the Computer Age Management Services Limited Company, its subsidiaries collectively referred as Group and joint venture have been prepared in accordance with the recognition and measurement principles laid down in 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 and Exchange Board of India SEBI Listing Obligations and Disclosure Requirements Regulations, 2015 as amended. n n2. These unaudited consolidated 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, being the date of the end of the third quarter of the financial year which were subjected to limited review. n n4. The group and joint venture 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 group and joint venture. n n5. During the quarter ended June 30, 2025, the Company has invested Rs. 0.50 lakhs in equity shares of MFC Technologies Private Limited, a joint venture company incorporated pursuant to the joint venture agreement entered into by the Company with KFin Technologies Limited, in relation to investment management platform and ecosystem named MF Central. The consolidated financial results for the quarter ended June 30, 2025 includes the Company’s share of loss of the joint venture. n n6. 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 n7. The board of directors at its meeting held on July 30, 2025 have declared interim dividend of Rs.11 per equity share. n n8. The unaudited consolidated financial results are also available on the stock exchange website www.bseindia.com and www.nseindia.com and on our website www.camsonline.com



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 Consolidated
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 Consolidated
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 -18892000 -18892000
Total Amount of items that will not be reclassified to profit and loss -18892000
2 Income tax relating to items that will not be reclassified to profit or loss -4755000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences in translating the financial statements of foreign operations 29000 29000
Total Amount of items that will be reclassified to profit and loss 29000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -14108000