Integrated Filing — IndAS



General information about company

Scrip Code 543232
NSE Symbol CAMS
MSEI Symbol CAMS
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 04-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 02-04-2026
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 Single segment
Description of single segment Data Processing and Other Services
Start date and time of board meeting 04-05-2026   16:00:00
End date and time of board meeting 04-05-2026   17:35:00
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 39,522.02 1,51,624.90
Other income 1,293.77 5,116.71
Total income 40,815.79 1,56,741.61
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 12,533.37 49,701.98
(e) Finance costs 152.60 698.37
(f) Depreciation, depletion and amortisation expense 2,804.07 9,877.37
(f) Other Expenses
1 Other Expenses 8,677.06 33,532.36
Total other expenses 8,677.06 33,532.36
Total expenses 24,167.10 93,810.08
3 Total profit before exceptional items and tax 16,648.69 62,931.53
4 Exceptional items 0.00 0.00
5 Total profit before tax 16,648.69 62,931.53
6 Tax expense
7 Current tax 4,350.23 15,909.62
8 Deferred tax (286.76) (256.12)
9 Total tax expenses 4,063.47 15,653.50
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 12,585.22 47,278.03
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 (40.85) (76.20)
16 Total profit (loss) for period 12,544.37 47,201.83
17 Other comprehensive income net of taxes 116.76 (12.40)
18 Total Comprehensive Income for the period 12,661.13 47,189.43
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 12,643.33 47,600.57
Total profit or loss, attributable to non-controlling interests (98.96) (398.74)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 12,752.21 47,574.55
Total comprehensive income for the period attributable to owners of parent non-controlling interests (91.08) (385.12)
21 Details of equity share capital
Paid-up equity share capital 4,959.69 4,959.69
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 1,27,131.78
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 5.1 19.23
Diluted earnings (loss) per share from continuing operations 5.08 19.13
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 5.1 19.23
Diluted earnings (loss) per share from continuing and discontinued operations 5.08 19.13
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 audited consolidated financial results for the quarter and year ended 31 March 2026 1. The audited consolidated financial results of the Computer Age Management Services Limited Company, its subsidiaries collectively referred as Group and joint venture have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 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 and Exchange Board of India SEBI Listing Obligations and Disclosure Requirements Regulations, 2015 as amended. 2. These audited consolidated financial results for the quarter and year ended 31 March 2026 were reviewed by the Audit Committee and approved by the Board of Directors at its respective meeting held on 4 May 2026, in terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015, and have been subjected to audit by the statutory auditors of the company. 3. The group and joint venture 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 group and joint venture. 4. The figures of the last quarter are the balancing figures between audited figures in respect of the full financial year up to 31 March 2026, 31 March 2025 unaudited year to date figures up to 31 December 2025 and 31 December 2024 respectively, being the date of the end of the third quarter of the financial year which were subjected to limited review. 5. The Board of Directors of the Holding Company at their meeting held on 10 October 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 of the Holding Company through postal ballot concluded on 17 November 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. 6. CAMS Investor Services Private Limited referred to as CAMS KRA, wholly owned subsidiary of the Holding Company and a licensed KYC Registration Agency KRA for capital markets has entered into a Business Transfer Agreement BTA dated 29 July 2025 with NSE Data & Analytics Limited, formerly DotEx International Limited NSE for the acquisition of the KYC Registration Agency business carried out by NSE as a going concern by way of slump sale, for a consideration of Rs.700 lakhs. On 5 January 2026 the effective date, the purchase and acquisition of the business undertaking and assumption of liabilities were concluded. The business acquisition is expected to enhance the base of the investor data held by CAMS KRA and consequently expected to result in increased revenue and profitability. The Company determined this acquisition to be a business combination in accordance with Ind AS 103. 7. During the year ended 31 March 2026, the Company allotted 8,35,253 equity shares 2,24,590 equity shares for the quarter ended 30 June 2025, 1,08,090 equity shares for the quarter ended 30 September 2025, 1,68,710 equity shares for the quarter ended 31 December 2025, 3,33,863 equity shares for the quarter ended 31 March 2026 to its employees consequent to the exercise of options granted under the Employee Stock Options Scheme 2019. 8. The board of directors at its meeting held on 4 May 2026 have proposed a final dividend of Rs.4.00 per equity share, subject to approval by shareholders at the ensuing Annual General Meeting. 9. The audited consolidated 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


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 19,128.03
Capital work-in-progress 87.69
Investment property 0.00
Goodwill 17,385.55
Other intangible assets 4,030.36
Intangible assets under development 8,785.41
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 8.80
Trade receivables, non-current 0.00
Loans, non-current 23.16
Other non-current financial assets
1 Other non-current financial assets 1,757.56
Total of other non-current financial assets 1,757.56
Total non-current financial assets 1,789.52
Deferred tax assets (net) 2,050.99
Other non-current assets
1 Other non-current assets 77.59
Total of other non-current assets 77.59
Total non-current assets 53,335.14
2 Current assets
Inventories 0.00
Current financial asset
Current investments 44,543.21
Trade receivables, current 5,665.45
Cash and cash equivalents 1,211.26
Bank balance other than cash and cash equivalents 39,690.22
Loans, current 263.79
Other current financial assets
Total of other current financial assets 969.26
Total current financial assets 92,343.19
Current tax assets (net) 587.04
Other current assets
1 Other current assets 34,772.26
Total of other current assets 34,772.26
Total current assets 1,27,702.49
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 1,81,037.63
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 4,959.69
Other equity 1,27,131.78
Total equity attributable to owners of parent 1,32,091.47
Non controlling interest (4.58)
Total equity 1,32,086.89
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 Other non-current financial liabilities 1,450.00
2 Non current Lease liabilities 3,391.21
Total of other non-current financial liabilities 4,841.21
Total non-current financial liabilities 4,841.21
Provisions, non-current 6,693.86
Deferred tax liabilities (net) 141.48
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 11,676.55
Current liabilities
Current financial liabilities
Borrowings, current 47.89
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 266.60
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 8,783.94
Total Trade payable 9,050.54
Other current financial liabilities
1 Other current financial liabilities 8,243.64
2 Current Lease liabilities 2,984.40
Total of other current financial liabilities 11,228.04
Total current financial liabilities 20,326.47
Other current liabilities 14,869.31
1 Other current liabilities 14,869.31
Total of other current liabilities 14,869.31
Provisions, current 709.83
Current tax liabilities (Net) 1,368.58
Deferred government grants, Current 0.00
Total current liabilities 37,274.19
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 48,950.74
Total equity and liabilites 1,81,037.63
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)
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 01-01-2026 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 Remeasurement gain on defined benefit liabilities / asset 139.62 (48.87)
Total Amount of items that will not be reclassified to profit and loss 139.62 (48.87)
2 Income tax relating to items that will not be reclassified to profit or loss 35.14 (12.30)
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences in translating the financial statements of foreign operations 12.28 24.17
Total Amount of items that will be reclassified to profit and loss 12.28 24.17
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 116.76 (12.40)



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 62,931.53
Adjustments for reconcile profit (loss)
Adjustments for finance costs 698.37
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current 4,993.31
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (2,737.60)
Adjustments for decrease (increase) in other non-current assets (6.97)
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (31.24)
Adjustments for other bank balances (1,404.58)
Adjustments for increase (decrease) in trade payables, current 1,065.37
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 2,705.77
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 9,877.37
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (313.33)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 24.17
Adjustments for dividend income 15.16
Adjustments for interest income 2,217.98
Adjustments for share-based payments 1,320.12
Adjustments for fair value losses (gains) (184.28)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (2,624.78)
Other adjustments to reconcile profit (loss) (48.87)
Other adjustments for non-cash items 798.93
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 11,898.62
Net cash flows from (used in) operations 74,830.15
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 16,404.01
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 58,426.14
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 84.50
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 59.32
Purchase of property, plant and equipment 14,054.83
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 0.00
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 0.00
Purchase of other long-term assets 0.00
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 15.16
Interest received 1,774.20
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (14,746.84)
Net cash flows from (used in) investing activities (27,037.49)
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 2,921.09
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings (23.17)
Repayments of borrowings 0.00
Payments of lease liabilities 4,016.02
Dividends paid 30,452.74
Interest paid 1.93
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (31,572.77)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (184.12)
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 (184.12)
Cash and cash equivalents cash flow statement at beginning of period 1,395.38
Cash and cash equivalents cash flow statement at end of period 1,211.26





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 & Associates LLP Yes 31-07-2027