Integrated Filing — IndAS
General information about company
| Scrip Code |
123456 |
| NSE Symbol |
CDSL |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE736A01011 |
| Name of company |
CENTRAL DEPOSITORY SERVICES (INDIA) 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 |
31-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
06-01-2026 |
| 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 |
Consolidated |
| Whether results are audited or unaudited for the quarter ended |
Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended |
Audited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
31-01-2026 09:30:00 |
| End date and time of board meeting |
31-01-2026 12:30:00 |
| Whether cash flow statement is applicable on company |
|
| Type of cash flow statement |
|
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
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 |
Audited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
30,435.50 |
88,207.07 |
|
Other income |
2,924.82 |
8,805.48 |
|
Total income |
33,360.32 |
97,012.55 |
| 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 |
4,031.34 |
12,068.30 |
| (e) |
Finance costs |
4.00 |
13.24 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,708.06 |
4,837.96 |
| (f) |
Other Expenses |
| 1 |
Computer technology related expenses |
4,238.40 |
11,475.77 |
| 2 |
Other expenses |
6,063.31 |
17,750.96 |
|
Total other expenses |
10,301.71 |
29,226.73 |
|
Total expenses |
16,045.11 |
46,146.23 |
| 3 |
Total profit before exceptional items and tax |
17,315.21 |
50,866.32 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
17,315.21 |
50,866.32 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
3,939.50 |
12,452.23 |
| 8 |
Deferred tax |
(41.17) |
595.66 |
| 9 |
Total tax expenses |
3,898.33 |
13,047.89 |
| 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 |
13,416.88 |
37,818.43 |
| 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 |
(122.07) |
(289.87) |
| 16 |
Total profit (loss) for period |
13,294.81 |
37,528.56 |
| 17 |
Other comprehensive income net of taxes |
53.97 |
141.25 |
| 18 |
Total Comprehensive Income for the period |
13,348.78 |
37,669.81 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
13,332.74 |
37,591.22 |
|
Total profit or loss, attributable to non-controlling interests |
(37.93) |
(62.66) |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
13,388.58 |
37,734.36 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
(39.80) |
(64.55) |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
20,900.00 |
20,900.00 |
|
Face value of equity share capital |
10 |
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 |
6.38 |
17.99 |
|
Diluted earnings (loss) per share from continuing operations |
6.38 |
17.99 |
| 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 |
6.38 |
17.99 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
6.38 |
17.99 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
Audited |
Audited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Depository Activity |
25,439.89 |
74,806.58 |
| 2 |
Data Entry and Storage |
4,944.17 |
13,296.47 |
| 3 |
Repository |
0.0007706 |
0.0024032 |
|
Total Segment Revenue |
30,461.12 |
88,343.37 |
|
Less: Inter segment revenue |
25.62 |
136.30 |
|
Revenue from operations |
30,435.50 |
88,207.07 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Depository Activity |
12,976.64 |
38,261.58 |
| 2 |
Data Entry and Storage |
1,647.59 |
4,410.49 |
| 3 |
Repository |
(233.84) |
(611.23) |
|
Total Profit before tax |
14,390.39 |
42,060.84 |
|
i. Finance cost |
0.00 |
0.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(2,802.75) |
(8,515.61) |
|
Profit before tax |
17,193.14 |
50,576.45 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Depository Activity |
52,160.94 |
52,160.94 |
| 2 |
Data Entry and Storage |
16,191.31 |
16,191.31 |
| 3 |
Repository |
462.62 |
462.62 |
|
Total Segment Asset |
68,814.87 |
68,814.87 |
|
Un-allocable Assets |
1,74,103.83 |
1,74,103.83 |
|
Net Segment Asset |
2,42,918.70 |
2,42,918.70 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Depository Activity |
37,470.10 |
37,470.10 |
| 2 |
Data Entry and Storage |
2,569.00 |
2,569.00 |
| 3 |
Repository |
285.46 |
285.46 |
|
Total Segment Liabilities |
40,324.56 |
40,324.56 |
|
Un-allocable Liabilities |
10,664.46 |
10,664.46 |
|
Net Segment Liabilities |
50,989.02 |
50,989.02 |
|
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 |
Audited |
Audited |
| 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 of the defined benefit plans |
(4.66) |
(112.91) |
|
Total Amount of items that will not be reclassified to profit and loss |
(4.66) |
(112.91) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(1.23) |
(28.47) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Share of other comprehensive income/(loss) of investments accounted for using equity method |
57.40 |
225.69 |
|
Total Amount of items that will be reclassified to profit and loss |
57.40 |
225.69 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
53.97 |
141.25 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| Whether results are audited or unaudited |
Audited |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
| Auditor's opinion |
|
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015:
The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified
opinion for the period on Standalone results |
Yes |
| Sr No. |
Audit firm's name |
Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI |
Certificate valid upto |
| 1 |
S.R.Batliboi & Co. LLP |
Yes |
31-07-2027 |