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 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 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



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 2190200000
Other income 26900000
Total income 2217100000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 1294800000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 24100000
(d) Employee benefit expense 478300000
(e) Finance costs 23000000
(f) Depreciation, depletion and amortisation expense 50600000
(f) Other Expenses
1 Other Expenses 204700000 204700000
Total other expenses 204700000
Total expenses 2075500000
3 Total profit before exceptional items and tax 141600000
4 Exceptional items 0
5 Total profit before tax 141600000
6 Tax expense
7 Current tax 38000000
8 Deferred tax -40800000
9 Total tax expenses -2800000
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 144400000
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 144400000
17 Other comprehensive income net of taxes 400000
18 Total Comprehensive Income for the period 144800000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 131900000
Total profit or loss, attributable to non-controlling interests 12800000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
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 2.34
Diluted earnings (loss) per share from continuing operations 2.3
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 2.34
Diluted earnings (loss) per share from continuing and discontinued operations 2.3
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) Notes n n1 The Group 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 n2 The above unaudited consolidated 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 Allied Digital Services Limited Holding 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 n3 The figures for the quarter ended March 31 2025 reflect the differences between the audited amounts of the financial years and published unaudited accounts of the nine months period ended December 31 2024 n n4 The group 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 n5 The holding company is in the process of reconciling a difference of 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 n6 The auditor opinion is modified in respect of these matters na The holding 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 subsidiaries in earlier years resulting in noncompliance with Section 1867 of the Companies Act 2013 The 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 n7 The disclosure in terms of Ind AS 108 Operating Segment as specified under Section 133 of the Companies Act 2013 is attached as Annexure A n n8 The consolidated financial results have been made available at companys website www allieddigital net 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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Services 1645300000 1645300000
2 Solutions 544900000 544900000
3 Unallocated 26900000 26900000
Total Segment Revenue 2217100000
Less: Inter segment revenue
Revenue from operations 2217100000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Services 542700000 542700000
2 Solutions 81500000 81500000
3 Unallocated 0 0
Total Profit before tax 624200000
i. Finance cost 23000000 23000000
ii. Other Unallocable Expenditure net off Unallocable income 459700000 459700000
Profit before tax 141500000
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 Consolidated
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 0
3 Amount of items that will be reclassified to profit and loss
1 Foreign Currency Translation Difference 400000 400000
Total Amount of items that will be reclassified to profit and loss 400000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 400000