Integrated Filing — IndAS



General information about company

Scrip Code 543425
NSE Symbol MAPMYINDIA
MSEI Symbol NA
ISIN INE0BV301023
Name of company C.E. Info Systems 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 10-11-2025
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 Half Yearly
Reporting Quarter Half yearly
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 Single segment
Description of single segment Map data and Map data related services (GPS navigation, location-based services and IoT)
Start date and time of board meeting 10-11-2025   14:00:00
End date and time of board meeting 10-11-2025   17:10:00
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 01-04-2025 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 23,538.00 23,538.00
Other income 2,412.00 2,412.00
Total income 25,950.00 25,950.00
2 Expenses
(a) Cost of materials consumed 1,713.00 1,713.00
(b) Purchases of stock-in-trade 880.00 880.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 76.00 76.00
(d) Employee benefit expense 4,535.00 4,535.00
(e) Finance costs 123.00 123.00
(f) Depreciation, depletion and amortisation expense 1,482.00 1,482.00
(f) Other Expenses
1 Technical services outsource and project software 4,390.00 4,390.00
2 Marketing and business promotion expenses 266.00 266.00
3 Communication including cloud hosting expenses 1,185.00 1,185.00
4 Other expenses 2,094.00 2,094.00
Total other expenses 7,935.00 7,935.00
Total expenses 16,744.00 16,744.00
3 Total profit before exceptional items and tax 9,206.00 9,206.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 9,206.00 9,206.00
6 Tax expense
7 Current tax 2,421.00 2,421.00
8 Deferred tax 20.00 20.00
9 Total tax expenses 2,441.00 2,441.00
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 6,765.00 6,765.00
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 (332.00) (332.00)
16 Total profit (loss) for period 6,433.00 6,433.00
17 Other comprehensive income net of taxes 74.00 74.00
18 Total Comprehensive Income for the period 6,507.00 6,507.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 6,462.00 6,462.00
Total profit or loss, attributable to non-controlling interests (29.00) (29.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 6,536.00 6,536.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (29.00) (29.00)
21 Details of equity share capital
Paid-up equity share capital 1,094.00 1,094.00
Face value of equity share capital 2 2
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 11.75 11.75
Diluted earnings (loss) per share from continuing operations 11.69 11.69
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 11.75 11.75
Diluted earnings (loss) per share from continuing and discontinued operations 11.69 11.69
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 to Statement of unaudited Consolidated Financial Results for the quarter and half year ended September 30, 2025 1. The figures of revenue from operations consist of Sale of hardware and Sale of Map data and services including royalty, annuity, subscription, software and projects called MAAS, PAAS, SAAS and total cost of material including purchase of traded goods and change of inventory consists of hardware material and software material including sim rentals. 2. Employee benefit expenses have been netted off by the following amounts capitalized under internally generated Intellectual Property (IP) intangible assets developed by the Company: 2.The above statement of unaudited Consolidated Financial Results of C.E. Info Systems Limited (“the Company”), which have been prepared in accordance with the Indian Accounting Standards (‘Ind AS’) prescribed under Section 133 of the Companies Act, 2013 (“the Act”) read with relevant rules issued thereunder, other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India (“SEBI”), were reviewed and recommended by the Audit Committee and approved by the Board of Directors in their meeting held on November 10, 2025. The statutory auditors have carried out a limited review on the unaudited consolidated financial results and issued an unmodified report thereon. 3. The above unaudited Consolidated Financials Results of C.E. Info Systems Limited (the Company) are available on Company's website www.mapmyindia.com and also on the website of BSE (www.bseindia.com) and NSE (www.nseindia.com), where the shares of the Company are listed. 4. As the Group's business activities fall within a single primary business segment viz. Map data and Map data related services and devices (GPS navigation, location-based services and IoT), the disclosure requirements of Ind AS 108 Operating segment prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder, are not applicable. 5. During the current quarter, following the approval of the Board, the Company has made an additional investment of Rs. 2,499.95 lakhs to acquire a further 20.02% shareholding in its subsidiary, Gtropy Systems Private Limited , thereby increasing its total shareholding to 96%. The Company also holds the right to acquire the remaining 4% shareholding at the same valuation within a period of four years. The excess of consideration paid and difference between the amount by which the non-controlling interest has been adjusted amounting to Rs. 2,445 lakhs has been reduced from the other Equity in the consolidated financial statements, in accordance with Ind AS 110, “Consolidated Financial Statements.” 6. The previous periods'/year's figures have been regrouped/ rearranged wherever necessary to conform to the current period's presentation.



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 3,277.00
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 434.00
Other intangible assets 4,172.00
Intangible assets under development 877.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 24,040.00
Trade receivables, non-current 0.00
Loans, non-current 115.00
Other non-current financial assets 7,947.00
Total non-current financial assets 32,102.00
Deferred tax assets (net) 126.00
Other non-current assets 915.00
Total non-current assets 41,903.00
2 Current assets
Inventories 1,071.00
Current financial asset
Current investments 26,492.00
Trade receivables, current 17,444.00
Cash and cash equivalents 2,586.00
Bank balance other than cash and cash equivalents 2,012.00
Loans, current 0.00
Other current financial assets 4,702.00
Total current financial assets 53,236.00
Current tax assets (net) 0.00
Other current assets 1,236.00
Total current assets 55,543.00
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 97,446.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,094.00
Other equity 82,196.00
Total equity attributable to owners of parent 83,290.00
Non controlling interest 12.00
Total equity 83,302.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 441.00
Total non-current financial liabilities 441.00
Provisions, non-current 1,391.00
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 0.00
Total non-current liabilities 1,832.00
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 77.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 6,213.00
Total Trade payable 6,290.00
Other current financial liabilities 1,378.00
Total current financial liabilities 7,668.00
Other current liabilities 4,294.00
Provisions, current 43.00
Current tax liabilities (Net) 307.00
Deferred government grants, Current 0.00
Total current liabilities 12,312.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 14,144.00
Total equity and liabilites 97,446.00
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 01-04-2025 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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 01-04-2025 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
1 Remeasurements gains/(losses) on the defined benefit plan 9900000 9900000
Total Amount of items that will not be reclassified to profit and loss 99.00
2 Income tax relating to items that will not be reclassified to profit or loss 25.00 25.00
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
5 Total Other comprehensive income 74.00 74.00



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
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories 532.00
Adjustments for decrease (increase) in trade receivables, current (4,456.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (1,711.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 2,183.00
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 1,482.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 171.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 693.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 56.00
Adjustments for fair value losses (gains) (511.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (404.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (1,965.00)
Net cash flows from (used in) operations 7,241.00
Dividends received (12.00)
Interest paid (111.00)
Interest received (1,275.00)
Income taxes paid (refund) 1,554.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 4,511.00
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 2,500.00
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 1,484.00
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 0.00
Purchase of property, plant and equipment 1,740.00
Proceeds from sales of investment property 746.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
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 12.00
Interest received 1,648.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (386.00)
Net cash flows from (used in) investing activities (3,704.00)
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 0.00
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 36.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 2,762.00
Payments of lease liabilities 288.00
Dividends paid 1,905.00
Interest paid 71.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (4,990.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (4,183.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 32.00
Net increase (decrease) in cash and cash equivalents (4,151.00)
Cash and cash equivalents cash flow statement at beginning of period 6,737.00
Cash and cash equivalents cash flow statement at end of period 2,586.00