Integrated Filing — IndAS
General information about company
| Scrip Code |
123456 |
| NSE Symbol |
DTL |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE0JRD01019 |
| Name of company |
DIENSTEN TECH LIMITED |
| Type of company |
SME |
| 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 |
14-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
08-05-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Half Yearly |
| Reporting Quarter |
Yearly |
| 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 |
Information Technology |
| Start date and time of board meeting |
14-05-2026 16:00:00 |
| End date and time of board meeting |
14-05-2026 18:30:00 |
| Whether cash flow statement is applicable on company |
No |
| 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 |
31-03-2026 |
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 |
11,143.90 |
16,278.91 |
|
Other income |
77.77 |
151.25 |
|
Total income |
11,221.67 |
16,430.16 |
| 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 |
8,946.84 |
13,204.14 |
| (e) |
Finance costs |
252.33 |
475.61 |
| (f) |
Depreciation, depletion and amortisation expense
|
133.54 |
322.01 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
1,503.27 |
2,174.53 |
|
Total other expenses |
1,503.27 |
2,174.53 |
|
Total expenses |
10,835.98 |
16,176.29 |
| 3 |
Total profit before exceptional items and tax |
385.69 |
253.87 |
| 4 |
Exceptional items |
(74.07) |
(74.07) |
| 5 |
Total profit before tax |
311.62 |
179.80 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
431.81 |
433.09 |
| 8 |
Deferred tax |
54.36 |
23.76 |
| 9 |
Total tax expenses |
486.17 |
456.85 |
| 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 |
(174.55) |
(277.05) |
| 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 |
(174.55) |
(277.05) |
| 17 |
Other comprehensive income net of taxes |
(20.95) |
(7.54) |
| 18 |
Total Comprehensive Income for the period |
(195.50) |
(284.59) |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
0.00 |
0.00 |
|
Total profit or loss, attributable to non-controlling interests |
0.00 |
0.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
0.00 |
0.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
0.00 |
0.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
826.06 |
826.06 |
|
Face value of equity share capital |
10 |
10 |
| 27 |
Details of debt securities |
|
| 22 |
Reserves excluding revaluation reserve |
|
1,276.41 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
-2.11 |
-3.35 |
|
Diluted earnings (loss) per share from continuing operations |
-2.1 |
-3.31 |
| 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 |
-2.11 |
-3.35 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
-2.1 |
-3.31 |
| 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 |
|
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 |
46.72 |
|
Capital work-in-progress |
0.00 |
|
Investment property |
0.00 |
|
Goodwill |
2,336.81 |
|
Other intangible assets |
1,380.78 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
0.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
other financial asset |
19.90 |
| 2 |
Right to use asset |
100.23 |
|
Total of other non-current financial assets |
120.13 |
|
Total non-current financial assets |
120.13 |
|
Deferred tax assets (net) |
285.60 |
|
Other non-current assets |
|
| 1 |
Non Current Tax Assets (net) |
479.45 |
| 2 |
Other non-current assets |
702.91 |
|
Total of other non-current assets |
1,182.36 |
|
Total non-current assets |
5,352.40 |
| 2 |
Current assets |
|
|
Inventories |
0.00 |
|
Current financial asset |
|
|
Current investments |
0.00 |
|
Trade receivables, current |
4,506.54 |
|
Cash and cash equivalents |
561.89 |
|
Bank balance other than cash and cash equivalents |
0.00 |
|
Loans, current |
0.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
23.91 |
|
Total current financial assets |
5,092.34 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
|
| 1 |
Other current assets |
254.49 |
|
Total of other current assets |
254.49 |
|
Total current assets |
5,346.83 |
| 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 |
10,699.23 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
826.06 |
|
Other equity |
1,276.41 |
|
Total equity attributable to owners of parent |
2,102.47 |
|
Non controlling interest |
0.00 |
|
Total equity |
2,102.47 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
4,128.30 |
|
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 |
44.09 |
| 2 |
Other Financial Liabilities |
23.44 |
|
Total of other non-current financial liabilities |
67.53 |
|
Total non-current financial liabilities |
4,195.83 |
|
Provisions, non-current |
266.68 |
|
Deferred tax liabilities (net) |
0.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
|
Total of other non-current liabilities |
|
|
Total non-current liabilities |
4,462.51 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
2,071.91 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
140.93 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
1,327.44 |
|
Total Trade payable |
1,468.37 |
|
Other current financial liabilities |
|
| 1 |
Other current financial liabilities |
63.60 |
| 2 |
Lease Liability |
61.65 |
|
Total of other current financial liabilities |
125.25 |
|
Total current financial liabilities |
3,665.53 |
|
Other current liabilities |
437.10 |
| 1 |
Other current liabilities |
437.10 |
|
Total of other current liabilities |
437.10 |
|
Provisions, current |
31.62 |
|
Current tax liabilities (Net) |
0.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
4,134.25 |
| 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 |
8,596.76 |
|
Total equity and liabilites |
10,699.23 |
|
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 |
01-10-2025 |
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 |
01-10-2025 |
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 |
|
|
Total Amount of items that will not be reclassified to profit and loss |
|
|
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
28.68 |
10.68 |
| 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 |
(7.73) |
(3.14) |
| 5 |
Total Other comprehensive income |
(20.95) |
(7.54) |