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 |
02-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
17-04-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Fourth 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 |
02-05-2026 11:35:00 |
| End date and time of board meeting |
02-05-2026 14:00:00 |
| 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 |
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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
26,284.80 |
1,14,491.87 |
|
Other income |
552.98 |
9,357.66 |
|
Total income |
26,837.78 |
1,23,849.53 |
| 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 |
3,585.24 |
15,653.54 |
| (e) |
Finance costs |
4.11 |
17.35 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,781.40 |
6,619.36 |
| (f) |
Other Expenses |
| 1 |
Computer technology related expenses |
4,746.29 |
16,222.06 |
| 2 |
Other expenses |
6,278.16 |
24,028.32 |
|
Total other expenses |
11,024.45 |
40,250.38 |
|
Total expenses |
16,395.20 |
62,540.63 |
| 3 |
Total profit before exceptional items and tax |
10,442.58 |
61,308.90 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
10,442.58 |
61,308.90 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
2,696.37 |
15,148.60 |
| 8 |
Deferred tax |
(353.37) |
242.29 |
| 9 |
Total tax expenses |
2,343.00 |
15,390.89 |
| 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 |
8,099.58 |
45,918.01 |
| 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 |
(120.48) |
(410.35) |
| 16 |
Total profit (loss) for period |
7,979.10 |
45,507.66 |
| 17 |
Other comprehensive income net of taxes |
314.35 |
455.60 |
| 18 |
Total Comprehensive Income for the period |
8,293.45 |
45,963.26 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
8,021.96 |
45,613.18 |
|
Total profit or loss, attributable to non-controlling interests |
(42.86) |
(105.52) |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
8,335.12 |
46,069.48 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
(41.67) |
(106.22) |
| 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 |
|
1,75,078.25 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
3.84 |
21.82 |
|
Diluted earnings (loss) per share from continuing operations |
3.84 |
21.82 |
| 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 |
3.84 |
21.82 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
3.84 |
21.82 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
31-03-2026 |
| Whether results are audited or unaudited |
Audited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
46,366.50 |
|
Capital work-in-progress |
553.33 |
|
Investment property |
0.00 |
|
Goodwill |
0.00 |
|
Other intangible assets |
3,634.88 |
|
Intangible assets under development |
195.89 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
75,935.48 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
2.68 |
|
Other non-current financial assets |
|
| 1 |
Other non-current financial assets |
5,089.57 |
|
Total of other non-current financial assets |
5,089.57 |
|
Total non-current financial assets |
81,027.73 |
|
Deferred tax assets (net) |
26.74 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
863.86 |
| 2 |
Non current tax assets (net) |
1,026.52 |
|
Total of other non-current assets |
1,890.38 |
|
Total non-current assets |
1,33,695.45 |
| 2 |
Current assets |
|
|
Inventories |
0.00 |
|
Current financial asset |
|
|
Current investments |
72,772.59 |
|
Trade receivables, current |
6,461.18 |
|
Cash and cash equivalents |
5,140.25 |
|
Bank balance other than cash and cash equivalents |
3,166.93 |
|
Loans, current |
4.62 |
|
Other current financial assets |
|
|
Total of other current financial assets |
12,875.16 |
|
Total current financial assets |
1,00,420.73 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
|
| 1 |
Other current assets |
7,786.97 |
|
Total of other current assets |
7,786.97 |
|
Total current assets |
1,08,207.70 |
| 3 |
Non-current assets classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
2,41,903.15 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
20,900.00 |
|
Other equity |
1,75,078.25 |
|
Total equity attributable to owners of parent |
1,95,978.25 |
|
Non controlling interest |
4,246.07 |
|
Total equity |
2,00,224.32 |
| 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 |
|
| 1 |
Lease liabilities |
103.67 |
| 2 |
Other financial liabilities |
789.26 |
|
Total of other non-current financial liabilities |
892.93 |
|
Total non-current financial liabilities |
892.93 |
|
Provisions, non-current |
653.61 |
|
Deferred tax liabilities (net) |
2,953.21 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
| 1 |
Other non current liabilities |
84.81 |
|
Total of other non-current liabilities |
84.81 |
|
Total non-current liabilities |
4,584.56 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
0.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
147.93 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
5,072.27 |
|
Total Trade payable |
5,220.20 |
|
Other current financial liabilities |
|
| 1 |
Lease liabilities |
116.31 |
| 2 |
Other financial liabilities |
23,668.38 |
|
Total of other current financial liabilities |
23,784.69 |
|
Total current financial liabilities |
29,004.89 |
|
Other current liabilities |
3,463.39 |
| 1 |
Other current liabilities |
3,463.39 |
|
Total of other current liabilities |
3,463.39 |
|
Provisions, current |
3,542.17 |
|
Current tax liabilities (Net) |
1,083.82 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
37,094.27 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
41,678.83 |
|
Total equity and liabilites |
2,41,903.15 |
|
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 |
01-01-2026 |
01-04-2025 |
| Date of end of reporting
period |
31-03-2026 |
31-03-2026 |
| 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 |
21,238.65 |
96,045.23 |
| 2 |
Data Entry and Storage |
4,984.52 |
18,280.99 |
| 3 |
Repository |
0.0010004 |
0.0034036 |
|
Total Segment Revenue |
26,323.21 |
1,14,666.58 |
|
Less: Inter segment revenue |
38.41 |
174.71 |
|
Revenue from operations |
26,284.80 |
1,14,491.87 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Depository Activity |
8,465.99 |
46,728.35 |
| 2 |
Data Entry and Storage |
1,611.94 |
6,022.43 |
| 3 |
Repository |
(188.33) |
(799.54) |
|
Total Profit before tax |
9,889.60 |
51,951.24 |
|
i. Finance cost |
0.00 |
0.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(432.50) |
(8,947.31) |
|
Profit before tax |
10,322.10 |
60,898.55 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Depository Activity |
51,272.65 |
51,272.65 |
| 2 |
Data Entry and Storage |
17,853.67 |
17,853.67 |
| 3 |
Repository |
481.12 |
481.12 |
|
Total Segment Asset |
69,607.44 |
69,607.44 |
|
Un-allocable Assets |
1,72,295.71 |
1,72,295.71 |
|
Net Segment Asset |
2,41,903.15 |
2,41,903.15 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Depository Activity |
27,695.48 |
27,695.48 |
| 2 |
Data Entry and Storage |
2,810.87 |
2,810.87 |
| 3 |
Repository |
318.19 |
318.19 |
|
Total Segment Liabilities |
30,824.54 |
30,824.54 |
|
Un-allocable Liabilities |
10,854.29 |
10,854.29 |
|
Net Segment Liabilities |
41,678.83 |
41,678.83 |
|
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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| 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 |
102.91 |
(10.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
102.91 |
(10.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
25.93 |
(2.54) |
| 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 |
237.37 |
463.06 |
|
Total Amount of items that will be reclassified to profit and loss |
237.37 |
463.06 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
314.35 |
455.60 |
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 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
61,308.90 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
17.35 |
|
Adjustments for decrease (increase) in inventories |
0.00 |
|
Adjustments for decrease (increase) in trade receivables, current |
(3,049.12) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(2,186.54) |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
(6.78) |
|
Adjustments for other financial assets, current |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
1,534.38 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
669.40 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
6,619.36 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
1,872.21 |
|
Adjustments for provisions, current |
1,132.57 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
2,979.32 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
30.00 |
|
Adjustments for interest income |
4,770.92 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
(3,923.94) |
|
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) |
0.00 |
|
Other adjustments for non-cash items |
21.30 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
878.59 |
|
Net cash flows from (used in)
operations |
62,187.49 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
15,525.32 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
46,662.17 |
|
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 |
0.00 |
|
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 |
48.45 |
|
Purchase of property, plant and equipment |
9,969.85 |
|
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 |
2,100.07 |
|
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 |
94,415.60 |
|
Purchase of other long-term assets |
1,03,339.64 |
|
Cash advances and loans made to other parties |
0.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
0.00 |
|
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 |
30.00 |
|
Interest received |
2,415.21 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
investing activities |
(18,500.30) |
|
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 |
0.00 |
|
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 |
0.00 |
|
Repayments of borrowings |
0.00 |
|
Payments of lease liabilities |
122.27 |
|
Dividends paid |
26,125.00 |
|
Interest paid |
0.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(26,247.27) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
1,914.60 |
|
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 |
1,914.60 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
3,225.65 |
|
Cash and cash equivalents cash
flow statement at end of period |
5,140.25 |
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 |