Integrated Filing — IndAS



General information about company

Scrip Code 543996
NSE Symbol UDS
MSEI Symbol NA
ISIN INE851I01011
Name of company UPDATER 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 05-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-01-2026
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 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 05-02-2026   18:00:00
End date and time of board meeting 05-02-2026   20:00:00
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 Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 76,710.10 2,19,668.60
Other income 336.90 1,394.60
Total income 77,047.00 2,21,063.20
2 Expenses
(a) Cost of materials consumed 2,127.20 6,772.00
(b) Purchases of stock-in-trade 269.50 589.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (83.80) (256.60)
(d) Employee benefit expense 59,917.60 1,70,791.40
(e) Finance costs 145.10 515.80
(f) Depreciation, depletion and amortisation expense 1,200.10 3,511.60
(f) Other Expenses
1 Impairment losses 2,206.90 2,549.60
2 Site maintenance expenses/Outsourced manpower/Cleaning materials and consumables/Canteen materials/license fee 5,865.40 16,923.60
3 Verification expenses/Freight and forwarding charges/Training expenses/Power and fuel/Postage and courier charges 1,296.00 4,451.80
4 Rent//Repairs and maintenance - buildings/Repairs and maintenance - others 406.30 1,345.30
5 Legal and professional fees/Payment to auditors/Non-executive Director's remuneration 445.10 1,206.20
6 Communication expenses/Printing and stationery/Consumption of stores and spares/travelling and conveyance 1,083.10 3,069.60
7 Bad debts written off 73.70 130.60
8 Insurance/Rates and taxes 148.60 421.90
9 Loss on sale of Property, Plant and Equipment/Expenditure on corporate social responsibility (CSR) 57.70 165.80
10 Miscellaneous expenses 828.20 2,352.50
Total other expenses 12,411.00 32,616.90
Total expenses 75,986.70 2,14,540.10
3 Total profit before exceptional items and tax 1,060.30 6,523.10
4 Exceptional items (535.70) (535.70)
5 Total profit before tax 524.60 5,987.40
6 Tax expense
7 Current tax 94.00 1,506.60
8 Deferred tax (230.60) (1,059.80)
9 Total tax expenses (136.60) 446.80
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 661.20 5,540.60
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 661.20 5,540.60
17 Other comprehensive income net of taxes 109.50 324.00
18 Total Comprehensive Income for the period 770.70 5,864.60
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 915.90 5,763.90
Total profit or loss, attributable to non-controlling interests (254.70) (223.30)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,025.40 6,093.80
Total comprehensive income for the period attributable to owners of parent non-controlling interests (254.70) (229.20)
21 Details of equity share capital
Paid-up equity share capital 6,695.30 6,695.30
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 1.37 8.61
Diluted earnings (loss) per share from continuing operations 1.37 8.61
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 1.37 8.61
Diluted earnings (loss) per share from continuing and discontinued operations 1.37 8.61
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Integrated Facility Management Services 53,192.00 1,52,064.60
2 Business Support Services 25,247.50 73,252.80
3 Adjustments and Eliminations (B) (1,392.50) (4,255.20)
Total Segment Revenue 77,047.00 2,21,062.20
Less: Inter segment revenue
Revenue from operations 77,047.00 2,21,062.20
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Integrated Facility Management Services 1,687.80 6,117.10
2 Business Support Services (993.20) 914.00
3 Adjustments and Eliminations (B) (170.00) (1,043.70)
Total Profit before tax 524.60 5,987.40
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 524.60 5,987.40
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Integrated Facility Management Services 1,38,751.30 1,38,751.30
2 Business Support Services 50,359.30 50,359.30
3 Adjustments and Eliminations (B) (24,866.80) (24,866.80)
Total Segment Asset 1,64,243.80 1,64,243.80
Un-allocable Assets 0.00 0.00
Net Segment Asset 1,64,243.80 1,64,243.80
4 Segment Liabilities
Segment Liabilities
1 Integrated Facility Management Services 43,349.40 43,349.40
2 Business Support Services 24,616.00 24,616.00
3 Adjustments and Eliminations (B) (6,132.50) (6,132.50)
Total Segment Liabilities 61,832.90 61,832.90
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 61,832.90 61,832.90
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gains on defined benefit obligations (net) (107.10) (201.90)
Total Amount of items that will not be reclassified to profit and loss (107.10) (201.90)
2 Income tax relating to items that will not be reclassified to profit or loss (37.60) (49.00)
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 (179.00) (476.90)
5 Total Other comprehensive income 109.50 324.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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 BSR & CO. LLP Yes 31-07-2028