Integrated Filing — IndAS

General information about company

Scrip Code	543232
NSE Symbol	CAMS
MSEI Symbol	NOTLISTED
ISIN	INE596I01020
Name of company	COMPUTER AGE MANAGEMENT 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	22-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	23-12-2025
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Type	Quarterly
Reporting Quarter	Third quarter
Nature of report standalone or consolidated	Standalone
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	Single segment
Description of single segment	Data Processing and Other Services
Start date and time of board meeting	22-01-2026 11:20:00
End date and time of board meeting	22-01-2026 12:35:00
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
The company does not have any Loans and Debt securities.

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	01-10-2025	01-04-2025
B	Date of end of reporting period	31-12-2025	31-12-2025
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
1	Income
	Revenue from operations	36,697.22	1,05,524.96
	Other income	1,083.30	3,150.21
	Total income	37,780.52	1,08,675.17
2	Expenses
(a)	Cost of materials consumed	0.00	0.00
(b)	Purchases of stock-in-trade	0.00	0.00
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0.00	0.00
(d)	Employee benefit expense	9,845.25	29,442.75
(e)	Finance costs	143.04	461.47
(f)	Depreciation, depletion and amortisation expense	2,234.38	6,182.27
(f)	Other Expenses
1	Other Expenses	9,566.41	27,769.57
	Total other expenses	9,566.41	27,769.57
	Total expenses	21,789.08	63,856.06
3	Total profit before exceptional items and tax	15,991.44	44,819.11
4	Exceptional items	0.00	0.00
5	Total profit before tax	15,991.44	44,819.11
6	Tax expense
7	Current tax	3,501.18	10,810.78
8	Deferred tax	292.62	197.96
9	Total tax expenses	3,793.80	11,008.74
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	12,197.64	33,810.37
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	12,197.64	33,810.37
17	Other comprehensive income net of taxes	(15.94)	(118.70)
18	Total Comprehensive Income for the period	12,181.70	33,691.67
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	4,953.01	4,953.01
	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	4.93	13.67
	Diluted earnings (loss) per share from continuing operations	4.9	13.59
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	4.93	13.67
	Diluted earnings (loss) per share from continuing and discontinued operations	4.9	13.59
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
27	Disclosure of notes on financial results		Textual Information(1)

Disclosure of notes on financial results

Textual Information(1)	Notes to Statement of unaudited standalone financial results for the quarter and nine months period ended December 31, 2025 1. These unaudited standalone financial results have been prepared in accordance with the recognition and measurement principles laid down in accordance with the Indian Accounting Standard Ind AS 34, Interim Financial Reporting as prescribed under Section 133 of the Companies Act, 2013 the Act, read with the Companies Indian Accounting standards Rules, 2015, as amended from time to time, and other accounting principles generally accepted in India and in terms of Regulation 33 of the Securities Exchange Board of India 'SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended. 2. These unaudited standalone financial results for the quarter and nine months period ended December 31, 2025 were reviewed by the Audit Committee and approved by the Board of Directors at its respective meeting held on January 22, 2026, in terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015, and have been subjected to limited review by the statutory auditors of the company. 3. The Company is primarily in the business of providing registrar and transfer agency services including data processing and its related activities to financial institutions and accordingly there are no separate reportable segments in accordance with Ind AS 108 on Operating Segments in respect of the Company. The Company operates primarily in a single geographical segment, i.e. India. 4. The Board of Directors of the Company at their meeting held on October 10, 2025, considered and approved the sub division of each of the equity shares of face value Rs. 10 each fully paid up into 5 equity shares of face value Rs. 2 each fully paid up. The same was approved by the shareholders through postal ballot concluded on November 17, 2025. In compliance with Ind AS 33 Earnings per share, the disclosure of basic and diluted earnings per share for all the periods presented has been arrived at after giving effect to the above sub division. 5. Effective 21 November 2025, the Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes collectively referred to as the New Labour Codes. Under Ind AS 19, changes to employee benefit plans arising from legislative amendments constitute a plan amendment, requiring recognition of past service cost immediately in the statement of Profit and Loss. The New Labour Codes has resulted in estimated increase in provision for employee benefits of the Company of Rs. 263.16 lakhs and the same has been recognized as an employee benefit expense in the current reporting period. The Government is in the process of notifying related rules to the New Labour Codes and impact of these will be evaluated and accounted for in accordance with applicable accounting standards in the period in which they are notified. 6. During the quarter ended December 31, 2025, the Company allotted 168,710 equity shares to its employees consequent to the exercise of options granted under the Employee Stock Options Scheme 2019. 7. The board of directors at its meeting held on January 22, 2026 have declared interim dividend of Rs.3.50 per equity share. 8. The unaudited standalone financial results are also available on the stock exchange website www.bseindia.com and www.nseindia.com and on our website www.camsonline.com

Textual Information(1)

Notes to Statement of unaudited standalone financial results for the quarter and nine months period ended December 31, 2025 1. These unaudited standalone financial results have been prepared in accordance with the recognition and measurement principles laid down in accordance with the Indian Accounting Standard Ind AS 34, Interim Financial Reporting as prescribed under Section 133 of the Companies Act, 2013 the Act, read with the Companies Indian Accounting standards Rules, 2015, as amended from time to time, and other accounting principles generally accepted in India and in terms of Regulation 33 of the Securities Exchange Board of India 'SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended. 2. These unaudited standalone financial results for the quarter and nine months period ended December 31, 2025 were reviewed by the Audit Committee and approved by the Board of Directors at its respective meeting held on January 22, 2026, in terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015, and have been subjected to limited review by the statutory auditors of the company. 3. The Company is primarily in the business of providing registrar and transfer agency services including data processing and its related activities to financial institutions and accordingly there are no separate reportable segments in accordance with Ind AS 108 on Operating Segments in respect of the Company. The Company operates primarily in a single geographical segment, i.e. India. 4. The Board of Directors of the Company at their meeting held on October 10, 2025, considered and approved the sub division of each of the equity shares of face value Rs. 10 each fully paid up into 5 equity shares of face value Rs. 2 each fully paid up. The same was approved by the shareholders through postal ballot concluded on November 17, 2025. In compliance with Ind AS 33 Earnings per share, the disclosure of basic and diluted earnings per share for all the periods presented has been arrived at after giving effect to the above sub division. 5. Effective 21 November 2025, the Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes collectively referred to as the New Labour Codes. Under Ind AS 19, changes to employee benefit plans arising from legislative amendments constitute a plan amendment, requiring recognition of past service cost immediately in the statement of Profit and Loss. The New Labour Codes has resulted in estimated increase in provision for employee benefits of the Company of Rs. 263.16 lakhs and the same has been recognized as an employee benefit expense in the current reporting period. The Government is in the process of notifying related rules to the New Labour Codes and impact of these will be evaluated and accounted for in accordance with applicable accounting standards in the period in which they are notified. 6. During the quarter ended December 31, 2025, the Company allotted 168,710 equity shares to its employees consequent to the exercise of options granted under the Employee Stock Options Scheme 2019. 7. The board of directors at its meeting held on January 22, 2026 have declared interim dividend of Rs.3.50 per equity share. 8. The unaudited standalone financial results are also available on the stock exchange website www.bseindia.com and www.nseindia.com and on our website www.camsonline.com

Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

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		01-10-2025	01-04-2025
Date of end of reporting period		31-12-2025	31-12-2025
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Standalone	Standalone
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	01-10-2025	01-04-2025
B	Date of end of reporting period	31-12-2025	31-12-2025
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement gain on defined benefit liabilities / asset	(21.30)	(158.62)
	Total Amount of items that will not be reclassified to profit and loss	(21.30)	(158.62)
2	Income tax relating to items that will not be reclassified to profit or loss	(5.36)	(39.92)
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	0.00	0.00
5	Total Other comprehensive income	(15.94)	(118.70)