Integrated Filing — IndAS



General information about company

Scrip Code 544079
NSE Symbol DIGIDRIVE
MSEI Symbol NOTLISTED
ISIN INE0PSC01024
Name of company Digidrive Distributors 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 12-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-08-2026
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 Standalone
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 12-08-2026   11:00:00
End date and time of board meeting 12-08-2026   11:45:00
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There is no defaults on Loans and Debt Securities as on June 30, 2026 of the Company.



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 Standalone Standalone
1 Income
Revenue from operations 543.00 543.00
Other income 26.00 26.00
Total income 569.00 569.00
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 15.00 15.00
(e) Finance costs 1.00 1.00
(f) Depreciation, depletion and amortisation expense 4.00 4.00
(f) Other Expenses
1 Operational Cost 526.00 526.00
2 Other Expenses 50.00 50.00
Total other expenses 576.00 576.00
Total expenses 596.00 596.00
3 Total profit before exceptional items and tax (27.00) (27.00)
4 Exceptional items 0.00 0.00
5 Total profit before tax (27.00) (27.00)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 9.00 9.00
9 Total tax expenses 9.00 9.00
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 (36.00) (36.00)
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 (36.00) (36.00)
17 Other comprehensive income net of taxes 3,129.00 3,129.00
18 Total Comprehensive Income for the period 3,093.00 3,093.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 3,856.00 3,856.00
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 -0.1 -0.1
Diluted earnings (loss) per share from continuing operations -0.1 -0.1
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 -0.1 -0.1
Diluted earnings (loss) per share from continuing and discontinued operations -0.1 -0.1
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) 1.The above standalone financial results for the three months ended 30 June 2026 have been reviewed by the Audit Committee and thereafter approved and taken on record by the Board of Directors in their respective meetings held on 12 August 2026. These standalone financial results have been prepared in accordance with the Indian Accounting Standards (Ind-AS) as specified under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) Amendment Rules, 2016 and provisions of the Companies Act, 2013. These results have been subjected to limited review by the Statutory Auditors of the Company who have issued an unmodified review report on the standalone financial results for the three months ended 30 June 2026. 2.The Company's current business activities are being disclosed under two separate operating segments, e.g. (a) Trading and (b) Investment. Segment Revenue, Results, Assets and Liabilities represent amounts identifiable to reportable operating segment. Other unallocable expenditure net of unallocable income mainly includes interest income, expenses on common services not directly identifiable to trading and Investment expenses. Segment Assets and Segment Liabilities are as at 30 June 2026, 31 March 2026 and 30 June 2025. Unallocable corporate assets less unallocable corporate liabilities mainly represent investment of surplus funds and cash and bank balances. 3.On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 hitherto existing labour laws. The Ministry of Labour & Employment published Rules and FAQs to enable assessment of the financial impact due to these changes in regulations. The Company has assessed and disclosed the incremental impact of Rs. 4 lakhs year ended 31 March 2026 as an Exceptional item in these standalone financial results for the previous year ended 31 March 2026. 4.The figures for the three months ended 31 March 2026 are the balancing figures between audited figures in respect of the full financial year and year to date figures up to the end of third quarter of the relevant financial year. The year to date figures up to the end of third quarter of the relevant financial year were subject to Limited Review. 5.For more details on Results, visit Investor section of our website at http://www.digidrivelimited.com and Financial Results under Corporates section of www.nseindia.com and www.bseindia.com.



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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Trading 0.00543 0.00543
2 Investment 0.00 0.00
Total Segment Revenue 543.00 543.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 543.00 543.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Trading 19.00 19.00
2 Investment 22.00 22.00
Total Profit before tax 41.00 41.00
i. Finance cost 1.00 1.00
ii. Other Unallocable Expenditure net off Unallocable income 67.00 67.00
Profit before tax (27.00) (27.00)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Trading 961.00 961.00
2 Investment 31,305.00 31,305.00
Total Segment Asset 32,266.00 32,266.00
Un-allocable Assets 1,722.00 1,722.00
Net Segment Asset 33,988.00 33,988.00
4 Segment Liabilities
Segment Liabilities
1 Trading 3,780.00 3,780.00
2 Investment 0.00 0.00
Total Segment Liabilities 3,780.00 3,780.00
Un-allocable Liabilities 173.00 173.00
Net Segment Liabilities 3,953.00 3,953.00
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 Standalone Standalone
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 or loss 3,651.00 3,651.00
Total Amount of items that will not be reclassified to profit and loss 3,651.00
2 Income tax relating to items that will not be reclassified to profit or loss 522.00 522.00
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
5 Total Other comprehensive income 3,129.00 3,129.00