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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 07-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 07-11-2025   16:00:00
End date and time of board meeting 07-11-2025   20:30:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 23,370.00 45,272.00
Other income 696.00 965.00
Total income 24,066.00 46,237.00
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 14,988.00 27,936.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (375.00) (134.00)
(d) Employee benefit expense 4,947.00 9,730.00
(e) Finance costs 291.00 521.00
(f) Depreciation, depletion and amortisation expense 481.00 987.00
(f) Other Expenses
1 Other expenses 1,678.00 3,725.00
Total other expenses 1,678.00 3,725.00
Total expenses 22,010.00 42,765.00
3 Total profit before exceptional items and tax 2,056.00 3,472.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,056.00 3,472.00
6 Tax expense
7 Current tax 441.00 821.00
8 Deferred tax 74.00 (334.00)
9 Total tax expenses 515.00 487.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 1,541.00 2,985.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 1,541.00 2,985.00
17 Other comprehensive income net of taxes 86.00 90.00
18 Total Comprehensive Income for the period 1,627.00 3,075.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,452.00 2,771.00
Total profit or loss, attributable to non-controlling interests 176.00 304.00
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 2,821.00 2,821.00
Face value of equity share capital 5 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 2.58 4.92
Diluted earnings (loss) per share from continuing operations 2.54 4.85
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.58 4.92
Diluted earnings (loss) per share from continuing and discontinued operations 2.54 4.85
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) 1. 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. 2. 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. 3. 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. 4. 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. 5. The auditor opinion is modified in respect of these matters. a. The Company has extended interest free loans aggregating to Rs 11553 lakhs as on September 2025 to subsidiaries in earlier years resulting in non compliance with Section 186(7) 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. 6. In December 2023 a cyber incident at one of our existing customers infrastructures disrupted operations and resulted in a USD 6 million indemnification claim against one of the subsidiary companies in December 2024. The incident stemmed from prior data leakage before our engagement. Legal negotiations are underway to validate the claim amount and management anticipates minimal financial impact as it is sufficiently covered by insurance. The said customer continues to avail of services from the said subsidiary company. 7. The consolidated financial results have been made available at companys website www.allieddigital.net



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 4,408.00
Capital work-in-progress
Investment property 7,428.00
Goodwill 9,622.00
Other intangible assets 4,879.00
Intangible assets under development 480.00
Biological assets other than bearer plants
Investments accounted for using equity method 614.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current
Loans, non-current 6.00
Other non-current financial assets 88.00
Total non-current financial assets 94.00
Deferred tax assets (net) 143.00
Other non-current assets 395.00
Total non-current assets 28,063.00
2 Current assets
Inventories 5,046.00
Current financial asset
Current investments 279.00
Trade receivables, current 22,847.00
Cash and cash equivalents 16,219.00
Bank balance other than cash and cash equivalents 1,543.00
Loans, current 1,498.00
Other current financial assets 18,819.00
Total current financial assets 61,205.00
Current tax assets (net) 652.00
Other current assets 3,841.00
Total current assets 70,744.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 98,807.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,821.00
Other equity 58,049.00
Total equity attributable to owners of parent 60,870.00
Non controlling interest 5,080.00
Total equity 65,950.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 933.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 1,783.00
Total non-current financial liabilities 2,716.00
Provisions, non-current 1,259.00
Deferred tax liabilities (net) 1,099.00
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 5,074.00
Current liabilities
Current financial liabilities
Borrowings, current 8,897.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 47.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 9,763.00
Total Trade payable 9,810.00
Other current financial liabilities 4,930.00
Total current financial liabilities 23,637.00
Other current liabilities 190.00
Provisions, current 3,956.00
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 27,783.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 32,857.00
Total equity and liabilites 98,807.00
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Services 17,669.00 34,122.00
2 Solutions 5,701.00 11,150.00
3 Unallocated 0.00696 0.00965
Total Segment Revenue 24,066.00 46,237.00
Less: Inter segment revenue
Revenue from operations 24,066.00 46,237.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Services 5,828.00 11,256.00
2 Solutions 853.00 1,669.00
3 Unallocated 0.00 0.00
Total Profit before tax 6,681.00 12,925.00
i. Finance cost 291.00 521.00
ii. Other Unallocable Expenditure net off Unallocable income 4,335.00 8,931.00
Profit before tax 2,055.00 3,473.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Services 0.00 0.00
2 Solutions 0.00 0.00
3 Unallocated 0.00 0.00
Total Segment Asset 0.00 0.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 0.00 0.00
4 Segment Liabilities
Segment Liabilities
1 Services 0.00 0.00
2 Solutions 0.00 0.00
3 Unallocated 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 0.00 0.00
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated 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
3 Amount of items that will be reclassified to profit and loss
1 Foreign currency translation difference 8600000 9000000
Total Amount of items that will be reclassified to profit and loss 86.00 90.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 86.00 90.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 3,472.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 521.00
Adjustments for decrease (increase) in inventories (134.00)
Adjustments for decrease (increase) in trade receivables, current (3,859.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 493.00
Adjustments for decrease (increase) in other non-current assets (3,356.00)
Adjustments for other financial assets, non-current (4,696.00)
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 3,065.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 987.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 74.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 1,774.00
Adjustments for other financial liabilities, non-current (1,198.00)
Adjustments for unrealised foreign exchange losses gains (1,499.00)
Adjustments for dividend income 0.00
Adjustments for interest income (93.00)
Adjustments for share-based payments 19.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 870.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 618.00
Total adjustments for reconcile profit (loss) (6,228.00)
Net cash flows from (used in) operations (2,756.00)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 486.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (3,242.00)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 1,060.00
Purchase of property, plant and equipment 960.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 489.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 93.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (296.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 9.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 4,040.00
Repayments of borrowings 1,423.00
Payments of lease liabilities 0.00
Dividends paid 846.00
Interest paid 521.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (315.00)
Net cash flows from (used in) financing activities 944.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (2,594.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (2,594.00)
Cash and cash equivalents cash flow statement at beginning of period 18,813.00
Cash and cash equivalents cash flow statement at end of period 16,219.00