Integrated Filing — IndAS



General information about company
Scrip Code 543996
NSE Symbol UDS
MSEI Symbol NA
ISIN INE851I01011
Name of company UPDATER 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 05-Aug-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   16:30:00
End date and time of board meeting 05-Aug-2025   18:45:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 7002410000
Other income 50510000
Total income 7052920000
2 Expenses
(a) Cost of materials consumed 206260000
(b) Purchases of stock-in-trade 19340000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -15380000
(d) Employee benefit expense 5352810000
(e) Finance costs 21190000
(f) Depreciation, depletion and amortisation expense 111830000
(f) Other Expenses
1 Impairment losses 11000000 11000000
2 Site maintenance expense/ outsourced manpower/ cleaning materials and consumables/ canteen materials/ verification expenses/ freight and forwarding expenses/License fee 643140000 643140000
3 Repairs and maintenance- buildings & others/ consumption of stores and spares 34040000 34040000
4 Rent/ insurance/ power and fuel/ rates and taxes 57840000 57840000
5 Bad debts written off/ travelling and conveyance 75350000 75350000
6 Printing and stationery/ commumication expense/ training expenses/ postage and courier charges 71970000 71970000
7 Legal and professional expense/ payment to auditors 64650000 64650000
8 Non executive director's remuneration 1280000 1280000
9 Expenditure on corporate social responsibility (CSR) 5220000 5220000
10 Miscellaneous expenses 81870000 81870000
Total other expenses 1046360000
Total expenses 6742410000
3 Total profit before exceptional items and tax 310510000
4 Exceptional items 0
5 Total profit before tax 310510000
6 Tax expense
7 Current tax 42990000
8 Deferred tax -22360000
9 Total tax expenses 20630000
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 289880000
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 289880000
17 Other comprehensive income net of taxes 13770000
18 Total Comprehensive Income for the period 303650000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 285890000
Total profit or loss, attributable to non-controlling interests 3990000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 299730000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 3920000
21 Details of equity share capital
Paid-up equity share capital 669530000
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 0
Diluted earnings (loss) per share from continuing operations 0
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 0
Diluted earnings (loss) per share from continuing and discontinued operations 0
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 Integrated Facility Management Services 4767640000 4767640000
2 Business Support Services 2376140000 2376140000
3 Adjustments and Eliminations (B) -90860000 -90860000
Total Segment Revenue 7052920000
Less: Inter segment revenue
Revenue from operations 7052920000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Integrated Facility Management Services 212200000 212200000
2 Business Support Services 113950000 113950000
3 Adjustments and Eliminations (B) -15640000 -15640000
Total Profit before tax 310510000
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 310510000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Integrated Facility Management Services 13668050000 13668050000
2 Business Support Services 4796170000 4796170000
3 Adjustments and Eliminations (B) -2488140000 -2488140000
Total Segment Asset 15976080000 15976080000
Un-allocable Assets 0 0
Net Segment Asset 15976080000 15976080000
4 Segment Liabilities
Segment Liabilities
1 Integrated Facility Management Services 4448680000 4448680000
2 Business Support Services 2198880000 2198880000
3 Adjustments and Eliminations (B) -619200000 -619200000
Total Segment Liabilities 6028360000 6028360000
Un-allocable Liabilities 0 0
Net Segment Liabilities 6028360000 6028360000
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 a) Re-measurement gains on defined benefit obligations (net) -940000 -940000
Total Amount of items that will not be reclassified to profit and loss -940000
2 Income tax relating to items that will not be reclassified to profit or loss -220000
3 Amount of items that will be reclassified to profit and loss
1 a) Exchange differences on translation of foreign operations 14490000 14490000
Total Amount of items that will be reclassified to profit and loss 14490000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 13770000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 B S R & Co LLP Yes 31-Jul-2028