Integrated Filing — IndAS



General information about company
Scrip Code 511194
NSE Symbol ICDSLTD
MSEI Symbol NOTLISTED
ISIN INE613B01010
Name of company ICDS 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 02-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   15:30:00
End date and time of board meeting 12-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 7713000
Other income 12730000
Total income 20443000
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 1171000
(e) Finance costs 161000
(f) Depreciation, depletion and amortisation expense 924000
(f) Other Expenses
1 Other Expenses 2884000 2884000
Total other expenses 2884000
Total expenses 5140000
3 Total profit before exceptional items and tax 15303000
4 Exceptional items 0
5 Total profit before tax 15303000
6 Tax expense
7 Current tax 1545000
8 Deferred tax 0
9 Total tax expenses 1545000
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 13758000
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 13758000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 13758000
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 130267000
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 1.06
Diluted earnings (loss) per share from continuing operations 1.06
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 1.06
Diluted earnings (loss) per share from continuing and discontinued operations 1.06
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
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 Services (Recovery Activities) 2511000 2511000
2 Trading Activities 0 0
3 Rent on premises 5127000 5127000
4 Others 75000 75000
Total Segment Revenue 7713000
Less: Inter segment revenue 0 0
Revenue from operations 7713000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Financial Services (Recovery Activities) 807000 807000
2 Trading Activities 12106000 12106000
3 Rent on premises 2490000 2490000
4 Others 75000 75000
Total Profit before tax 15478000
i. Finance cost 26000 26000
ii. Other Unallocable Expenditure net off Unallocable income 149000 149000
Profit before tax 15303000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Financial Services (Recovery Activities) 155511000 155511000
2 Trading Activities 56412000 56412000
3 Rent on premises 104635000 104635000
4 Others 0 0
Total Segment Asset 316558000 316558000
Un-allocable Assets 16049000 16049000
Net Segment Asset 332607000 332607000
4 Segment Liabilities
Segment Liabilities
1 Financial Services (Recovery Activities) 21307000 21307000
2 Trading Activities 0 0
3 Rent on premises 8109000 8109000
4 Others 0 0
Total Segment Liabilities 29416000 29416000
Un-allocable Liabilities 0 0
Net Segment Liabilities 29416000 29416000
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
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 0
5 Total Other comprehensive income 0