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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 11-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-11-2025
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 11-11-2025   16:34:00
End date and time of board meeting 11-11-2025   18:30:00
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 12,458.48 24,834.14
Other income 568.91 1,125.28
Total income 13,027.39 25,959.42
2 Expenses
(a) Cost of materials consumed 102.29 1,353.68
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 253.60 (44.60)
(d) Employee benefit expense 2,746.13 5,354.48
(e) Finance costs 27.73 96.02
(f) Depreciation, depletion and amortisation expense 217.17 395.17
(f) Other Expenses
1 Cost of service rendered 6,901.95 13,407.75
2 Other expense 1,762.43 3,431.14
Total other expenses 8,664.38 16,838.89
Total expenses 12,011.30 23,993.64
3 Total profit before exceptional items and tax 1,016.09 1,965.78
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,016.09 1,965.78
6 Tax expense
7 Current tax 328.91 604.72
8 Deferred tax (38.83) (66.35)
9 Total tax expenses 290.08 538.37
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 726.01 1,427.41
12 Profit (loss) from discontinued operations before tax (10.28) (18.44)
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax (10.28) (18.44)
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 715.73 1,408.97
17 Other comprehensive income net of taxes (23.48) 85.98
18 Total Comprehensive Income for the period 692.25 1,494.95
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 706.22 1,391.56
Total profit or loss, attributable to non-controlling interests 9.51 17.41
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 682.62 1,477.42
Total comprehensive income for the period attributable to owners of parent non-controlling interests 9.63 17.53
21 Details of equity share capital
Paid-up equity share capital 6,246.10 6,246.10
Face value of equity share capital 3 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 0.6
Diluted earnings (loss) per share from continuing operations 0.3 0.6
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 0.3 0.6
Diluted earnings (loss) per share from continuing and discontinued operations 0.3 0.6
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) Please refer the submitted results for the quarter and half year ended 30-09-2025



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 1,066.58
Capital work-in-progress 437.75
Investment property 1,045.06
Goodwill 4,712.22
Other intangible assets 936.16
Intangible assets under development 129.76
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 5.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 7,588.06
Total non-current financial assets 7,593.06
Deferred tax assets (net) 550.82
Other non-current assets 298.07
Total non-current assets 16,769.48
2 Current assets
Inventories 157.49
Current financial asset
Current investments 0.00
Trade receivables, current 2,808.49
Cash and cash equivalents 18,571.51
Bank balance other than cash and cash equivalents 13,326.95
Loans, current 198.24
Other current financial assets 13,972.80
Total current financial assets 48,877.99
Current tax assets (net) 303.00
Other current assets 5,287.45
Total current assets 54,625.93
3 Non-current assets classified as held for sale 1,316.04
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 72,711.45
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 6,246.10
Other equity 16,482.51
Total equity attributable to owners of parent 22,728.61
Non controlling interest 171.13
Total equity 22,899.74
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 53.64
Total non-current financial liabilities 53.64
Provisions, non-current 941.38
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 133.79
Total non-current liabilities 1,128.81
Current liabilities
Current financial liabilities
Borrowings, current 1,060.91
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 14.55
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,488.99
Total Trade payable 1,503.54
Other current financial liabilities 2,315.78
Total current financial liabilities 4,880.23
Other current liabilities 42,314.84
Provisions, current 146.95
Current tax liabilities (Net) 7.91
Deferred government grants, Current 0.00
Total current liabilities 47,349.93
3 Liabilities directly associated with assets in disposal group classified as held for sale 1,332.97
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 49,811.71
Total equity and liabilites 72,711.45
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 Financial Technology Services (Spice Money) 12,458.48 24,834.14
2 Discontinued Operations 0.00 0.00
Total Segment Revenue 12,458.48 24,834.14
Less: Inter segment revenue 0.00 0.00
Revenue from operations 12,458.48 24,834.14
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Financial Technology Services (Spice Money) 1,257.36 2,394.18
2 Discontinued Operations 0.00 0.00
Total Profit before tax 1,257.36 2,394.18
i. Finance cost 27.73 96.02
ii. Other Unallocable Expenditure net off Unallocable income 213.54 332.38
Profit before tax 1,016.09 1,965.78
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Financial Technology Services (Spice Money) 56,857.15 56,857.15
2 Discontinued Operations 1,316.04 1,316.04
Total Segment Asset 58,173.19 58,173.19
Un-allocable Assets 14,538.26 14,538.26
Net Segment Asset 72,711.45 72,711.45
4 Segment Liabilities
Segment Liabilities
1 Financial Technology Services (Spice Money) 47,954.92 47,954.92
2 Discontinued Operations 1,332.97 1,332.97
Total Segment Liabilities 49,287.89 49,287.89
Un-allocable Liabilities 523.82 523.82
Net Segment Liabilities 49,811.71 49,811.71
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
1 Items that will not be reclassified to profit or loss 1262000 1262000
Total Amount of items that will not be reclassified to profit and loss 12.62 12.62
2 Income tax relating to items that will not be reclassified to profit or loss 3.18 3.18
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss -3292000 7654000
Total Amount of items that will be reclassified to profit and loss (32.92) 76.54
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (23.48) 85.98



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 1,965.78
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories (44.60)
Adjustments for decrease (increase) in trade receivables, current (58.29)
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 (390.14)
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (168.48)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 6,803.67
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 395.17
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 156.52
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 89.01
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 123.21
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) (41.79)
Other adjustments for non-cash items (18.19)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 6,846.09
Net cash flows from (used in) operations 8,811.87
Dividends received 0.00
Interest paid (96.02)
Interest received (1,098.50)
Income taxes paid (refund) 533.09
Other inflows (outflows) of cash (13.67)
Net cash flows from (used in) operating activities 7,262.63
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 449.90
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 0.00
Purchase of property, plant and equipment 587.00
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 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 199.92
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 1,202.51
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (2,063.58)
Net cash flows from (used in) investing activities (1,698.05)
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 85.87
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 (6,610.25)
Repayments of borrowings 0.00
Payments of lease liabilities 36.43
Dividends paid 0.00
Interest paid 88.57
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (6,649.38)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (1,084.80)
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 (1,084.80)
Cash and cash equivalents cash flow statement at beginning of period 20,562.45
Cash and cash equivalents cash flow statement at end of period 19,477.65