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 30-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 30-10-2026   11:00:00
End date and time of board meeting 30-10-2026   11:45:00
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 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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,376.00 2,400.00
Other income 957.00 984.00
Total income 2,333.00 3,384.00
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 486.00 799.00
(e) Finance costs 2.00 5.00
(f) Depreciation, depletion and amortisation expense 18.00 40.00
(f) Other Expenses
1 Operational Cost 793.00 1,345.00
2 Other expenses 178.00 303.00
Total other expenses 971.00 1,648.00
Total expenses 1,477.00 2,492.00
3 Total profit before exceptional items and tax 856.00 892.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 856.00 892.00
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 206.00 215.00
9 Total tax expenses 206.00 215.00
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 650.00 677.00
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 650.00 677.00
17 Other comprehensive income net of taxes (4,712.00) (1,583.00)
18 Total Comprehensive Income for the period (4,062.00) (906.00)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 650.00 677.00
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 (4,062.00) (906.00)
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 1.69 1.76
Diluted earnings (loss) per share from continuing operations 1.69 1.76
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 1.69 1.76
Diluted earnings (loss) per share from continuing and discontinued operations 1.69 1.76
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 and six months ended 30 September 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 30 October 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 and six months ended 30 September 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 September 2026, 30 June 2026, 30 September 2025 and 31 March 2026. Unallocable corporate assets less unallocable corporate liabilities mainly represent cash and bank balances. 4 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. 70 lakhs for the year ended 31 March 2026, respectively, as an Exceptional item in the consolidated financial results for the previous year ended 31 March 2026. 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


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 27.00
Capital work-in-progress
Investment property
Goodwill 0.00
Other intangible assets 100.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 25,809.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other non current financial assets 11.00
Total of other non-current financial assets 11.00
Total non-current financial assets 25,820.00
Deferred tax assets (net)
Other non-current assets
1 Other non-current assets 1.00
Total of other non-current assets 1.00
Total non-current assets 25,948.00
2 Current assets
Inventories 605.00
Current financial asset
Current investments 1,992.00
Trade receivables, current 734.00
Cash and cash equivalents 321.00
Bank balance other than cash and cash equivalents 262.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 14.00
Total current financial assets 3,323.00
Current tax assets (net) 378.00
Other current assets
1 Other current assets 258.00
Total of other current assets 258.00
Total current assets 4,564.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 30,512.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,856.00
Other equity 22,426.00
Total equity attributable to owners of parent 26,282.00
Non controlling interest
Total equity 26,282.00
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
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Lease liabilities 25.00
Total of other non-current financial liabilities 25.00
Total non-current financial liabilities 25.00
Provisions, non-current 133.00
Deferred tax liabilities (net) 2,824.00
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 2,982.00
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, 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 401.00
Total Trade payable 401.00
Other current financial liabilities
1 Lease liabilities 56.00
2 Other financial liabilities 337.00
Total of other current financial liabilities 393.00
Total current financial liabilities 794.00
Other current liabilities 414.00
1 Other current liabilities 414.00
Total of other current liabilities 414.00
Provisions, current 40.00
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 1,248.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 4,230.00
Total equity and liabilites 30,512.00
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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 0.00796 1,339.00
2 Publication 0.0058 1,061.00
3 Investment 0.00 0.00
Total Segment Revenue 1,376.00 2,400.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 1,376.00 2,400.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Trading 15.00 34.00
2 Publication (40.00) 26.00
3 Investment 949.00 971.00
Total Profit before tax 924.00 1,031.00
i. Finance cost 2.00 5.00
ii. Other Unallocable Expenditure net off Unallocable income 66.00 134.00
Profit before tax 856.00 892.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Trading 789.00 789.00
2 Publication 739.00 739.00
3 Investment 27,800.00 27,800.00
Total Segment Asset 29,328.00 29,328.00
Un-allocable Assets 1,184.00 1,184.00
Net Segment Asset 30,512.00 30,512.00
4 Segment Liabilities
Segment Liabilities
1 Trading 722.00 722.00
2 Publication 472.00 472.00
3 Investment 2,833.00 2,833.00
Total Segment Liabilities 4,027.00 4,027.00
Un-allocable Liabilities 203.00 203.00
Net Segment Liabilities 4,230.00 4,230.00
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 (5,498.00) (1,847.00)
Total Amount of items that will not be reclassified to profit and loss (5,498.00) (1,847.00)
2 Income tax relating to items that will not be reclassified to profit or loss (786.00) (264.00)
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 (4,712.00) (1,583.00)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 892.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 5.00
Adjustments for decrease (increase) in inventories (14.00)
Adjustments for decrease (increase) in trade receivables, current (400.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 21.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 88.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 502.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 40.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
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 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (44.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 4.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 202.00
Net cash flows from (used in) operations 1,094.00
Dividends received (927.00)
Interest paid 0.00
Interest received (9.00)
Income taxes paid (refund) 187.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (29.00)
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 0.00
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 0.00
Purchase of property, plant and equipment 23.00
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 927.00
Interest received 9.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (809.00)
Net cash flows from (used in) investing activities 104.00
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 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 32.00
Dividends paid 0.00
Interest paid 5.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (37.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 38.00
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 38.00
Cash and cash equivalents cash flow statement at beginning of period 283.00
Cash and cash equivalents cash flow statement at end of period 321.00