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 12-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 09-02-2026
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 12-02-2026   17:00:00
End date and time of board meeting 12-02-2026   18:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 01-10-2025 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 10,913.19 35,747.33
Other income 590.50 1,715.78
Total income 11,503.69 37,463.11
2 Expenses
(a) Cost of materials consumed 149.26 1,502.94
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (6.24) (50.84)
(d) Employee benefit expense 2,776.31 8,130.79
(e) Finance costs 54.85 150.87
(f) Depreciation, depletion and amortisation expense 216.57 611.74
(f) Other Expenses
1 Other Expenses 1,757.45 5,188.59
2 Cost of services rendered 5,633.51 19,041.26
Total other expenses 7,390.96 24,229.85
Total expenses 10,581.71 34,575.35
3 Total profit before exceptional items and tax 921.98 2,887.76
4 Exceptional items (412.59) (412.59)
5 Total profit before tax 509.39 2,475.17
6 Tax expense
7 Current tax 314.77 919.49
8 Deferred tax (142.03) (208.38)
9 Total tax expenses 172.74 711.11
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 336.65 1,764.06
12 Profit (loss) from discontinued operations before tax (55.24) (73.68)
13 Tax expense of discontinued operations 40.40 40.40
14 Net profit (loss) from discontinued operation after tax (95.64) (114.08)
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 241.01 1,649.98
17 Other comprehensive income net of taxes 29.53 115.51
18 Total Comprehensive Income for the period 270.54 1,765.49
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 235.65 1,627.21
Total profit or loss, attributable to non-controlling interests 5.36 22.77
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 265.49 1,742.91
Total comprehensive income for the period attributable to owners of parent non-controlling interests 5.05 22.58
21 Details of equity share capital
Paid-up equity share capital 6,252.10 6,252.10
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 0.15 0.75
Diluted earnings (loss) per share from continuing operations 0.15 0.75
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations -0.04 -0.05
Diluted earnings (loss) per share from discontinued operations -0.04 -0.05
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.11 0.7
Diluted earnings (loss) per share from continuing and discontinued operations 0.11 0.7
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 financial results for the quarter and nine months ended December 31, 2025.



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 Financial Technology Services (Spice Money) 10,913.19 35,747.33
2 Discontinued Operations 0.00 0.00
Total Segment Revenue 10,913.19 35,747.33
Less: Inter segment revenue 0.00 0.00
Revenue from operations 10,913.19 35,747.33
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Financial Technology Services (Spice Money) 1,139.70 3,533.88
2 Discontinued Operations 0.00 0.00
Total Profit before tax 1,139.70 3,533.88
i. Finance cost 54.85 150.87
ii. Other Unallocable Expenditure net off Unallocable income 162.87 495.25
Profit before tax 921.98 2,887.76
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Financial Technology Services (Spice Money) 55,185.55 55,185.55
2 Discontinued Operations 1,295.20 1,295.20
Total Segment Asset 56,480.75 56,480.75
Un-allocable Assets 14,852.69 14,852.69
Net Segment Asset 71,333.44 71,333.44
4 Segment Liabilities
Segment Liabilities
1 Financial Technology Services (Spice Money) 45,904.60 45,904.60
2 Discontinued Operations 1,337.56 1,337.56
Total Segment Liabilities 47,242.16 47,242.16
Un-allocable Liabilities 849.89 849.89
Net Segment Liabilities 48,092.05 48,092.05
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 Items that will not be reclassified to Profit and Loss (34.99) (22.37)
Total Amount of items that will not be reclassified to profit and loss (34.99) (22.37)
2 Income tax relating to items that will not be reclassified to profit or loss (8.29) (5.11)
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Profit and Loss 56.23 132.77
Total Amount of items that will be reclassified to profit and loss 56.23 132.77
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 29.53 115.51