Integrated Filing — IndAS



General information about company
Scrip Code 517214
NSE Symbol DIGISPICE
MSEI Symbol NOTLISTED
ISIN INE927C01020
Name of company DIGISPICE TECHNOLOGIES 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 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-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 12-Aug-2025   14:30:00
End date and time of board meeting 12-Aug-2025   16:00:00
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 1237566000
Other income 55637000
Total income 1293203000
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 -29820000
(d) Employee benefit expense 260835000
(e) Finance costs 6829000
(f) Depreciation, depletion and amortisation expense 17800000
(f) Other Expenses
1 Cost of goods and services procured 125139000 125139000
2 Cost of service rendered 650580000 650580000
3 Other Expenses 166871000 166871000
Total other expenses 942590000
Total expenses 1198234000
3 Total profit before exceptional items and tax 94969000
4 Exceptional items 0
5 Total profit before tax 94969000
6 Tax expense
7 Current tax 27581000
8 Deferred tax -2752000
9 Total tax expenses 24829000
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 70140000
12 Profit (loss) from discontinued operations before tax -816000
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax -816000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 69324000
17 Other comprehensive income net of taxes 10946000
18 Total Comprehensive Income for the period 80270000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 68534000
Total profit or loss, attributable to non-controlling interests 790000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 79480000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 790000
21 Details of equity share capital
Paid-up equity share capital 622665000
Face value of equity share capital 3
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 0.3
Diluted earnings (loss) per share from continuing operations 0.3
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations -0.01
Diluted earnings (loss) per share from discontinued operations -0.01
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.29
Diluted earnings (loss) per share from continuing and discontinued operations 0.29
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 Financial Technology Services (Spice Money)t 1237566000 1237566000
2 Discontinued Operationst 0 0
Total Segment Revenue 1237566000
Less: Inter segment revenue 0 0
Revenue from operations 1237566000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Financial Technology Services (Spice Money)t 113682000 113682000
2 Discontinued Operationst 0 0
Total Profit before tax 113682000
i. Finance cost 6829000 6829000
ii. Other Unallocable Expenditure net off Unallocable income 11884000 11884000
Profit before tax 94969000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Financial Technology Services (Spice Money)t 5410125000 5410125000
2 Discontinued Operationst 135147000 135147000
Total Segment Asset 5545272000 5545272000
Un-allocable Assets 1362811000 1362811000
Net Segment Asset 6908083000 6908083000
4 Segment Liabilities
Segment Liabilities
1 Financial Technology Services (Spice Money)t 4523254000 4523254000
2 Discontinued Operationst 132359000 132359000
Total Segment Liabilities 4655613000 4655613000
Un-allocable Liabilities 44631000 44631000
Net Segment Liabilities 4700244000 4700244000
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 Items that will be reclassified to Profit or Loss 10946000 10946000
Total Amount of items that will be reclassified to profit and loss 10946000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 10946000