Integrated Filing — IndAS

General information about company
Scrip Code	123456
NSE Symbol	CDSL
MSEI Symbol	NOTLISTED
ISIN	INE736A01011
Name of company	CENTRAL DEPOSITORY SERVICES (INDIA) LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	03-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	17-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
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	Multi segment
Description of single segment
Start date and time of board meeting	03-May-2025   12:30:00
End date and time of board meeting	03-May-2025   13:30:00
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	Declaration of unmodified opinion

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	2244485000	10822080000
	Other income	313302000	1170743000
	Total income	2557787000	11992823000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	314765000	1219347000
(e)	Finance costs	502000	1003000
(f)	Depreciation, depletion and amortisation expense	142848000	489843000
(f)	Other Expenses
1	Computer technology related expenses	336297000	1131596000
2	Other expenses	499635000	2228409000
	Total other expenses	835932000	3360005000
	Total expenses	1294047000	5070198000
3	Total profit before exceptional items and tax	1263740000	6922625000
4	Exceptional items	0	0
5	Total profit before tax	1263740000	6922625000
6	Tax expense
7	Current tax	238626000	1613454000
8	Deferred tax	29489000	72311000
9	Total tax expenses	268115000	1685765000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	995625000	5236860000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	8294000	26404000
16	Total profit (loss) for period	1003919000	5263264000
17	Other comprehensive income net of taxes	-1859000	2601000
18	Total Comprehensive Income for the period	1002060000	5265865000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1003059000	5266412000
	Total profit or loss, attributable to non-controlling interests	860000	860000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1001264000	5269077000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	796000	-3212000
21	Details of equity share capital
	Paid-up equity share capital	2090000000	2090000000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		15513447000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.8	25.2
	Diluted earnings (loss) per share from continuing operations	4.8	25.2
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	4.8	25.2
	Diluted earnings (loss) per share from continuing and discontinued operations	4.8	25.2
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

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	4044523000
	Capital work-in-progress	71289000
	Investment property	0
	Goodwill	0
	Other intangible assets	419361000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	5696380000
	Trade receivables, non-current	0
	Loans, non-current	975000
	Other non-current financial assets	180986000
	Total non-current financial assets	5878341000
	Deferred tax assets (net)	215000
	Other non-current assets	184568000
	Total non-current assets	10598297000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	7818144000
	Trade receivables, current	528429000
	Cash and cash equivalents	322565000
	Bank balance other than cash and cash equivalents	1419248000
	Loans, current	755000
	Other current financial assets	389663000
	Total current financial assets	10478804000
	Current tax assets (net)	0
	Other current assets	544274000
	Total current assets	11023078000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	21621375000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	2090000000
	Other equity	15513447000
	Total equity attributable to owners of parent	17603447000
	Non controlling interest	435229000
	Total equity	18038676000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	108205000
	Total non-current financial liabilities	108205000
	Provisions, non-current	51266000
	Deferred tax liabilities (net)	254016000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1755000
	Total non-current liabilities	415242000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	4472000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	364110000
	Total Trade payable	368582000
	Other current financial liabilities	2069414000
	Total current financial liabilities	2437996000
	Other current liabilities	287414000
	Provisions, current	300361000
	Current tax liabilities (Net)	141686000
	Deferred government grants, Current	0
	Total current liabilities	3167457000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	3582699000
	Total equity and liabilites	21621375000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	Other non current assets includes non current tax asset of Rs 834 lakhs

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts 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)
1	Depository Activity	1815374000	8482091000
2	Data Entry and Storage	425100000	2318390000
3	Repository	6947000	25910000
	Total Segment Revenue	2247421000	10826391000
	Less: Inter segment revenue	2936000	2936000
	Revenue from operations	2244485000	10822080000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Depository Activity	783504000	4572445000
2	Data Entry and Storage	182164000	1251145000
3	Repository	-15230000	-71708000
	Total Profit before tax	950438000	5751882000
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	-321596000	-321596000
	Profit before tax	1272034000	6949029000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Depository Activity	4522278000	4522278000
2	Data Entry and Storage	1393452000	1393452000
3	Repository	49230000	49230000
	Total Segment Asset	5964960000	5964960000
	Un-allocable Assets	15656415000	15656415000
	Net Segment Asset	21621375000	21621375000
4	Segment Liabilities
	Segment Liabilities
1	Depository Activity	2254958000	2254958000
2	Data Entry and Storage	211498000	211498000
3	Repository	28329000	28329000
	Total Segment Liabilities	2494785000	2494785000
	Un-allocable Liabilities	1087914000	1087914000
	Net Segment Liabilities	3582699000	3582699000
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
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
1	Remeasurements of the defined benefit plans	-2260000	-10312000
	Total Amount of items that will not be reclassified to profit and loss	-2260000	-10312000
2	Income tax relating to items that will not be reclassified to profit or loss	-690000	-2596000
3	Amount of items that will be reclassified to profit and loss
1	Share of other comprehensive income/(loss) of investments accounted for using equity method	-289000	10317000
	Total Amount of items that will be reclassified to profit and loss	-289000	10317000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-1859000	2601000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			6922625000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1003000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			43785000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-221322000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-4301000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			88157000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1916000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			489843000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			96003000
	Adjustments for provisions, current			34443000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			545177000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			3000000
	Adjustments for interest income			412288000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-684301000
	Adjustments for undistributed profits of associates			7878000
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			924000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-31839000
	Net cash flows from (used in) operations			6890786000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1463939000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			5426847000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			200000000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			3106000
	Purchase of property, plant and equipment			1244064000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			313469000
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			3398367000
	Purchase of other long-term assets			4822439000
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			3000000
	Interest received			192233000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-2983266000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			6854000
	Dividends paid			2299000000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2305854000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			137727000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			137727000
	Cash and cash equivalents cash flow statement at beginning of period			184838000
	Cash and cash equivalents cash flow statement at end of period			322565000