Integrated Filing — IndAS

General information about company
Scrip Code	543232
NSE Symbol	CAMS
MSEI Symbol	NA
ISIN	INE596I01012
Name of company	COMPUTER AGE MANAGEMENT SERVICES 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	05-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	04-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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	Single segment
Description of single segment	Data Processing and Other Services
Start date and time of board meeting	05-May-2025   14:00:00
End date and time of board meeting	05-May-2025   17:00:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-05-05
Indicate Company website link for updated RPT policy of the Company	https://www.camsonline.com/about-cams/shareholder-relations/policies
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
The company does not have any Loans and Debt securities

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	Standalone	Standalone
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	3364381000	13339002000
	Other income	102119000	415462000
	Total income	3466500000	13754464000
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	943336000	3730040000
(e)	Finance costs	17014000	71641000
(f)	Depreciation, depletion and amortisation expense	195096000	651315000
(f)	Other Expenses
1	Other Expenses	904893000	3437536000
	Total other expenses	904893000	3437536000
	Total expenses	2060339000	7890532000
3	Total profit before exceptional items and tax	1406161000	5863932000
4	Exceptional items	0	0
5	Total profit before tax	1406161000	5863932000
6	Tax expense
7	Current tax	350296000	1462335000
8	Deferred tax	-4901000	-8639000
9	Total tax expenses	345395000	1453696000
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	1060766000	4410236000
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	0	0
16	Total profit (loss) for period	1060766000	4410236000
17	Other comprehensive income net of taxes	-3037000	-21510000
18	Total Comprehensive Income for the period	1057729000	4388726000
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	494298000	494298000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		9846786000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	21.47	89.49
	Diluted earnings (loss) per share from continuing operations	21.37	89.13
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	21.47	89.49
	Diluted earnings (loss) per share from continuing and discontinued operations	21.37	89.13
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
27	Disclosure of notes on financial results		Notes to Statement of audited standalone financial results for the quarter and year ended March 31, 2025 n n1. These audited standalone financial results have been prepared in accordance with the recognition and measurement principles laid down in accordance with the Indian Accounting Standard as prescribed under Section 133 of the Companies Act, 2013 the Act, read with the Companies Indian Accounting standards Rules, 2015, as amended from time to time, and other accounting principles generally accepted in India and in terms of Regulation 33 of the Securities Exchange Board of India SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended. n n2. These audited standalone financial results for the quarter and year ended March 31, 2025 were reviewed by the Audit Committee and approved by the Board of Directors at its respective meeting held on May 05, 2025, in terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015, and have been subjected to audit by the statutory auditors of the company. n n3. The figures of the last quarter are the balancing figures between audited figures in respect of the full financial year up to March 31, 2025 and the unaudited year-to-date figures up to December 31, 2024 respectively, being the date of the end of the third quarter of the financial year which were subjected to limited review. n n4. The Company is primarily in the business of providing registrar and transfer agency services including data processing and its related activities to financial institutions and accordingly there are no separate reportable segments in accordance with Ind AS 108 on Operating Segments in respect of the Company. The Company operates in a single geographical segment, i.e. India. n n5. During the year ended March 31, 2025, the Company allotted 2,86,730 equity shares 49,682 equity shares for the quarter ended 30th June 2024 90,152 equity shares for the quarter ended 30th September 2024 82,806 equity shares for the quarter ended 31st December 2024 64,090 equity shares for the quarter ended 31st March 2025) to its employees consequent to the exercise of options granted under the Employee Stock Options Scheme 2019. n n6. The board of directors at its meeting held on 05th May 2025 have proposed a final dividend of Rs. 19/- per equity share, subject to approval by shareholders at the ensuing Annual General Meeting. n n7. The audited standalone financial results are also available on the stock exchange website www.bseindia.com and www.nseindia.com and on our website www.camsonline.com

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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	1627668000
	Capital work-in-progress	52064000
	Investment property	0
	Goodwill	0
	Other intangible assets	309367000
	Intangible assets under development	389520000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	3089911000
	Trade receivables, non-current	0
	Loans, non-current	29980000
	Other non-current financial assets	136319000
	Total non-current financial assets	3256210000
	Deferred tax assets (net)	107922000
	Other non-current assets	11662000
	Total non-current assets	5754413000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	2689026000
	Trade receivables, current	1007502000
	Cash and cash equivalents	88685000
	Bank balance other than cash and cash equivalents	2009602000
	Loans, current	35468000
	Other current financial assets	61755000
	Total current financial assets	5892038000
	Current tax assets (net)	0
	Other current assets	2922127000
	Total current assets	8814165000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	14568578000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	494298000
	Other equity	9864786000
	Total equity attributable to owners of parent	10359084000
	Non controlling interest
	Total equity	10359084000
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	469527000
	Total non-current financial liabilities	469527000
	Provisions, non-current	631496000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1101023000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	27837000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	702195000
	Total Trade payable	730032000
	Other current financial liabilities	936797000
	Total current financial liabilities	1666829000
	Other current liabilities	1150141000
	Provisions, current	94811000
	Current tax liabilities (Net)	196690000
	Deferred government grants, Current	0
	Total current liabilities	3108471000
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	4209494000
	Total equity and liabilites	14568578000
	Disclosure of notes on assets and liabilities

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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement gain on defined benefit liabilities / asset	-4058000	-28744000
	Total Amount of items that will not be reclassified to profit and loss	-4058000	-28744000
2	Income tax relating to items that will not be reclassified to profit or loss	-1021000	-7234000
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	0	0
5	Total Other comprehensive income	-3037000	-21510000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			5863932000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			71641000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-532980000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-148432000
	Adjustments for decrease (increase) in other non-current assets			240000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-58368000
	Adjustments for other bank balances			64324000
	Adjustments for increase (decrease) in trade payables, current			120432000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			19726000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			651315000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			9775000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			1562000
	Adjustments for interest income			158915000
	Adjustments for share-based payments			137180000
	Adjustments for fair value losses (gains)			26469000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-256931000
	Other adjustments to reconcile profit (loss)			-28744000
	Other adjustments for non-cash items			-8435000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-93265000
	Net cash flows from (used in) operations			5770667000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1347595000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4423072000
	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			107332000
	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			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			50000
	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			1031000
	Purchase of property, plant and equipment			1143206000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	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			0
	Purchase of other long-term assets			0
	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			1562000
	Interest received			129143000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			103186000
	Net cash flows from (used in) investing activities	-1015666000
	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			427203000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			314208000
	Dividends paid			3449779000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-3336784000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			70622000
	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			70622000
	Cash and cash equivalents cash flow statement at beginning of period			18064000
	Cash and cash equivalents cash flow statement at end of period			88686000