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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 30-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 30-07-2026   15:00:00
End date and time of board meeting 30-07-2026   18:55:00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 76,429.10 76,429.10
Other income 447.90 447.90
Total income 76,877.00 76,877.00
2 Expenses
(a) Cost of materials consumed 2,176.40 2,176.40
(b) Purchases of stock-in-trade 123.00 123.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (143.40) (143.40)
(d) Employee benefit expense 60,080.90 60,080.90
(e) Finance costs 137.80 137.80
(f) Depreciation, depletion and amortisation expense 1,227.50 1,227.50
(f) Other Expenses
1 Impairment losses 334.60 334.60
2 Fair value change in liabilities payable to promoters of acquired subsidiaries 0.00 0.00
3 Site maintenance expenses/ Cleaning materials and consumables/ Travelling and conveyance/ Outsourced power/ verification expense/ Canteen Material 6,422.30 6,422.30
4 Rent/ Legal and professional fees/ Non executive's director remuneration/ Freight and forwarding charges/ License fee 910.70 910.70
5 Power and fuel / Training expenses 322.70 322.70
6 Printing and stationery/ rates and taxes/ Postage and courier charges/ Insurance/ Bad debts written off 655.20 655.20
7 Expenditure on corporate social responsibility (CSR) 58.00 58.00
8 Miscellaneous expense/ Repairs and maintenance buildings and others/ computer hired charges 969.50 969.50
9 Payment to auditors 33.00 33.00
10 Consumption of stores and spares/ Communication expenses/ Loss on sale of Property, Plant and Equipment 253.70 253.70
Total other expenses 9,959.70 9,959.70
Total expenses 73,561.90 73,561.90
3 Total profit before exceptional items and tax 3,315.10 3,315.10
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,315.10 3,315.10
6 Tax expense
7 Current tax 523.80 523.80
8 Deferred tax (237.00) (237.00)
9 Total tax expenses 286.80 286.80
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 3,028.30 3,028.30
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 3,028.30 3,028.30
17 Other comprehensive income net of taxes (7.40) (7.40)
18 Total Comprehensive Income for the period 3,020.90 3,020.90
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2,972.30 2,972.30
Total profit or loss, attributable to non-controlling interests 56.00 56.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (7.40) (7.40)
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 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 4.44 4.44
Diluted earnings (loss) per share from continuing operations 4.44 4.44
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 4.44 4.44
Diluted earnings (loss) per share from continuing and discontinued operations 4.44 4.44
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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 52,750.10 52,750.10
2 Business Support Services 25,506.90 25,506.90
3 Adjustments and Eliminations (1,380.00) (1,380.00)
Total Segment Revenue 76,877.00 76,877.00
Less: Inter segment revenue
Revenue from operations 76,877.00 76,877.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Integrated Facility Management Services 2,150.20 2,150.20
2 Business Support Services 1,334.50 1,334.50
3 Adjustments and Eliminations (169.60) (169.60)
Total Profit before tax 3,315.10 3,315.10
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 3,315.10 3,315.10
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Integrated Facility Management Services 1,42,186.40 1,42,186.40
2 Business Support Services 51,690.20 51,690.20
3 Adjustments and Eliminations (24,832.40) (24,832.40)
Total Segment Asset 1,69,044.20 1,69,044.20
Un-allocable Assets 0.00 0.00
Net Segment Asset 1,69,044.20 1,69,044.20
4 Segment Liabilities
Segment Liabilities
1 Integrated Facility Management Services 43,046.80 43,046.80
2 Business Support Services 23,325.60 23,325.60
3 Adjustments and Eliminations (5,944.70) (5,944.70)
Total Segment Liabilities 60,427.70 60,427.70
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 60,427.70 60,427.70
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 gain / (Loss) on defined benefit obligations(net) (37.80) (37.80)
Total Amount of items that will not be reclassified to profit and loss (37.80)
2 Income tax relating to items that will not be reclassified to profit or loss (9.50) (9.50)
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations 20.90 20.90
Total Amount of items that will be reclassified to profit and loss 20.90
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (7.40) (7.40)





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