Integrated Filing — IndAS



General information about company
Scrip Code 532875
NSE Symbol ADSL
MSEI Symbol NOTLISTED
ISIN INE102I01027
Name of company Allied Digital 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 05-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-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 Multi segment
Description of single segment
Start date and time of board meeting 05-Aug-2025   15:30:00
End date and time of board meeting 05-Aug-2025   17:30:00
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 Company has not made any default on Loans and Debt Securities



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 954600000
Other income 15900000
Total income 970500000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 478600000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 24100000
(d) Employee benefit expense 284800000
(e) Finance costs 20700000
(f) Depreciation, depletion and amortisation expense 28100000
(f) Other Expenses
1 Other Expenses 79400000 79400000
Total other expenses 79400000
Total expenses 915700000
3 Total profit before exceptional items and tax 54800000
4 Exceptional items 0
5 Total profit before tax 54800000
6 Tax expense
7 Current tax 15600000
8 Deferred tax -40800000
9 Total tax expenses -25200000
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 80000000
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 80000000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 80000000
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 281900000
Face value of equity share capital 5
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 1.42
Diluted earnings (loss) per share from continuing operations 1.4
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 1.42
Diluted earnings (loss) per share from continuing and discontinued operations 1.4
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) The Company is engaged in the business of IT and ITeS Services Global Managed Service Provider and Systems Integrator offering the entire spectrum of infrastructure solutions and services to clients across 70 countries n nThe above unaudited standalone financial results have been prepared in the format specified in Division II of Schedule III of Companies Act 2013 the Statement and are being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended from time to time amended by the Companies Indian Accounting Standards Rules 2016 prescribed under Section 133 of the Companies Act 2013 the Act read with relevant rules issued thereunder and the other accounting principles generally accepted in India n nThe above financial results were reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on August 05 2025 The statutory auditors have issued modified opinion on the financial results for the quarter ended June 30 2025 The financial results for the quarter ended June 30 2024 were reviewed by erstwhile statutory auditors n nThe Company has applied accounting policies in the preparation of these financial results consistent with those followed in the annual financial statements for the year ended March 31 2025 n nThe Company is in the process of reconciling a difference of approximately Rs 830 lakh between the TDS on GST available as per the GST portal and the TDS recorded in the books of accounts of the Company This reconciliation is currently underway and will be addressed in due course n nThe auditor opinion is modified in respect of this matter na The Company has outstanding of Rs 408 lakhs due from VAT and Service Tax authority which is under reconciliation by management nb The Company has extended interest free loans aggregating to Rs 11130 lakhs as on June 2025 to certain companies in earlier years resulting in noncompliance with Section 1867 of the Companies Act 2013 n nThe management is of the view that no interest has been charged on these loans or advances as they were extended to support the working capital requirements facilitate further investments and ensure the liquidity of the respective related party companies n nAs per Ind AS 108 Operating Segment segment shall be disclosed in Consolidated financial results Hence no separate disclosure has been given in the standalone financial results of the Company n nThe figures for the quarter ended March 31 2025 reflect the differences between the audited amounts of the respective financial years and published unaudited accounts of the nine months period ended December 31 2024 n nThe results for the quarter ended June 30 2025 are available on the BSE Ltd website www bseindia com NSE Ltd website www nseindia com and on companys website www allieddigital net n nPrevious period or year figures have been regrouped or rearranged wherever necessary to conform to the current period or year classifications 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)
1 Services 409700000 409700000
2 Solutions 544900000 544900000
3 Unallocated 15900000 15900000
Total Segment Revenue 970500000
Less: Inter segment revenue
Revenue from operations 970500000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Services 118600000 118600000
2 Solutions 81500000 81500000
3 Unallocated 0 0
Total Profit before tax 200100000
i. Finance cost 20700000 20700000
ii. Other Unallocable Expenditure net off Unallocable income 124600000 124600000
Profit before tax 54800000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Services 0 0
2 Solutions 0 0
3 Unallocated 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Services 0 0
2 Solutions 0 0
3 Unallocated 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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
5 Total Other comprehensive income