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 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 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



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 1,024.00 1,024.00
Other income 27.00 27.00
Total income 1,051.00 1,051.00
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 313.00 313.00
(e) Finance costs 3.00 3.00
(f) Depreciation, depletion and amortisation expense 22.00 22.00
(f) Other Expenses
1 Operational Cost 552.00 552.00
2 Other expenses 125.00 125.00
Total other expenses 677.00 677.00
Total expenses 1,015.00 1,015.00
3 Total profit before exceptional items and tax 36.00 36.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 36.00 36.00
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 27.00 27.00
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 27.00 27.00
17 Other comprehensive income net of taxes 3,129.00 3,129.00
18 Total Comprehensive Income for the period 3,156.00 3,156.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 27.00 27.00
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 3,156.00 3,156.00
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 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 0.07 0.07
Diluted earnings (loss) per share from continuing operations 0.07 0.07
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 0.07 0.07
Diluted earnings (loss) per share from continuing and discontinued operations 0.07 0.07
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 consolidated 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 of the Parent Company in their respective meetings held on 12 August 2026. These consolidated 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 Parent company who have issued an unmodified review report on the consolidated financial results for the three months ended 30 June 2026. 2.The Consolidated financial results are prepared in accordance with the principles and procedures as set out in Ind AS 110, notified by Ministry of Corporate Affairs. The consolidated financial results of the Company include its one subsidiary i.e. Open Media Network Private Limited (hereinafter referred as Group) combined on a line-by-line basis by adding together the book values of like items of assets, liabilities, income and expenses eliminating intra-company balances and transactions and resulting unrealised gains/losses (as applicable). The Consolidated financial results are prepared applying uniform accounting policies. 3.The Group's current business activities are being disclosed under three separate operating segments, e.g. (a) Trading and (b) Publication and (c) Investment. Segment Revenue, Results, Assets and Liabilities represent amounts identifiable to each of the segments. Other unallocable expenditure net of unallocable income mainly includes interest income, expenses on common services not directly identifiable to individual segments and corporate 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 cash and bank balances. 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.On 21 November 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 has published Rules and FAQs to enable assessment of the financial impact of these regulatory changes. The Group had assessed and disclosed the incremental impact of Rs. 66 lakhs and Rs. 70 lakhs for the quarter and year ended 31 March 2026, respectively, as an Exceptional item in the consolidated financial results for the previous year ended 31 March 2026. 6.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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Trading 0.00543 0.00543
2 Publication 0.00481 0.00481
3 Investment 0.00 0.00
Total Segment Revenue 1,024.00 1,024.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 1,024.00 1,024.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Trading 19.00 19.00
2 Publication 66.00 66.00
3 Investment 22.00 22.00
Total Profit before tax 107.00 107.00
i. Finance cost 3.00 3.00
ii. Other Unallocable Expenditure net off Unallocable income 68.00 68.00
Profit before tax 36.00 36.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Trading 961.00 961.00
2 Publication 746.00 746.00
3 Investment 31,305.00 31,305.00
Total Segment Asset 33,012.00 33,012.00
Un-allocable Assets 1,723.00 1,723.00
Net Segment Asset 34,735.00 34,735.00
4 Segment Liabilities
Segment Liabilities
1 Trading 3,780.00 3,780.00
2 Publication 439.00 439.00
3 Investment 0.00 0.00
Total Segment Liabilities 4,219.00 4,219.00
Un-allocable Liabilities 173.00 173.00
Net Segment Liabilities 4,392.00 4,392.00
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 (i) 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