Integrated Filing — IndAS

General information about company
Scrip Code	543232
NSE Symbol	CAMS
MSEI Symbol	CAMS
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-2024
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	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

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	3561658000	14224833000
	Other income	134159000	526366000
	Total income	3695817000	14751199000
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	1178055000	4690785000
(e)	Finance costs	20317000	84731000
(f)	Depreciation, depletion and amortisation expense	228484000	777201000
(f)	Other Expenses
1	Other Expenses	789767000	3011855000
	Total other expenses	789767000	3011855000
	Total expenses	2216623000	8564572000
3	Total profit before exceptional items and tax	1479194000	6186627000
4	Exceptional items	0	0
5	Total profit before tax	1479194000	6186627000
6	Tax expense
7	Current tax	359787000	1575457000
8	Deferred tax	-8637000	-35785000
9	Total tax expenses	351150000	1539672000
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	1128044000	4646955000
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	1128044000	4646955000
17	Other comprehensive income net of taxes	-3446000	-25800000
18	Total Comprehensive Income for the period	1124598000	4621155000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1140215000	4701938000
	Total profit or loss, attributable to non-controlling interests	-12171000	-12171000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1136709000	4675428000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-12111000	-54273000
21	Details of equity share capital
	Paid-up equity share capital	494299000	494299000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		10691239000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	23.08	95.41
	Diluted earnings (loss) per share from continuing operations	22.97	95.03
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	23.08	95.41
	Diluted earnings (loss) per share from continuing and discontinued operations	22.97	95.03
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 consolidated financial results for the quarter and year ended March 31, 2025 n n1. The audited consolidated financial results of the Computer Age Management Services Limited Company and its subsidiaries Collectively referred as Group and Joint venture have been prepared in accordance with the recognition and measurement principles laid down in 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 and Exchange Board of India SEBI Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. n n2. These audited consolidated 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 yeartodate figures up to December 31, 2024, being the date of the end of the third quarter of the financial year which were subjected to limited review. n n4. The Group and Joint venture 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 Group and Joint venture. 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 May 05, 2025 have proposed a final dividend of Rs.19 per equity shares, subject to approval by shareholders at the ensuring Annual General Meeting. n n7. The audited consolidated financial results are also available on the stock exchange website www.bseindia.com and www.nseindia.com and on our website www.camsonline.com n

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	1820247000
	Capital work-in-progress	52064000
	Investment property	0
	Goodwill	1795897000
	Other intangible assets	444667000
	Intangible assets under development	384498000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	50000
	Trade receivables, non-current	0
	Loans, non-current	2448000
	Other non-current financial assets	168463000
	Total non-current financial assets	170961000
	Deferred tax assets (net)	177338000
	Other non-current assets	11688000
	Total non-current assets	4857360000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	4245634000
	Trade receivables, current	1102651000
	Cash and cash equivalents	139538000
	Bank balance other than cash and cash equivalents	2422119000
	Loans, current	25042000
	Other current financial assets	65211000
	Total current financial assets	8000195000
	Current tax assets (net)	61400000
	Other current assets	3055598000
	Total current assets	11117193000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	15974553000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	494299000
	Other equity	10691239000
	Total equity attributable to owners of parent	11185538000
	Non controlling interest	3535000
	Total equity	11189073000
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	569155000
	Total non-current financial liabilities	569155000
	Provisions, non-current	681018000
	Deferred tax liabilities (net)	11999000
	Deferred government grants, Non-current	0
	Other non-current liabilities	214400000
	Total non-current liabilities	1476572000
	Current liabilities
	Current financial liabilities
	Borrowings, current	6600000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	28719000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	769798000
	Total Trade payable	798517000
	Other current financial liabilities	985978000
	Total current financial liabilities	1791095000
	Other current liabilities	1216391000
	Provisions, current	104538000
	Current tax liabilities (Net)	196884000
	Deferred government grants, Current	0
	Total current liabilities	3308908000
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	4785480000
	Total equity and liabilites	15974553000
	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		Consolidated	Consolidated
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	Consolidated	Consolidated
	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	-4624000	-35916000
	Total Amount of items that will not be reclassified to profit and loss	-4624000	-35916000
2	Income tax relating to items that will not be reclassified to profit or loss	-1164000	-9039000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences in translating the financial statements of foreign operations	14000	1077000
	Total Amount of items that will be reclassified to profit and loss	14000	1077000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-3446000	-25800000

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			6186627000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			84731000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-469020000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-125411000
	Adjustments for decrease (increase) in other non-current assets			-14985000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-11076000
	Adjustments for other bank balances			64324000
	Adjustments for increase (decrease) in trade payables, current			152556000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			3107000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			777201000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			15544000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			1439000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			1077000
	Adjustments for dividend income			1562000
	Adjustments for interest income			192668000
	Adjustments for share-based payments			147251000
	Adjustments for fair value losses (gains)			-8405000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-318421000
	Other adjustments to reconcile profit (loss)			-35916000
	Other adjustments for non-cash items			-22819000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			46947000
	Net cash flows from (used in) operations			6233574000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1459360000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4774214000
	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			67333000
	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			1884000
	Purchase of property, plant and equipment			1183786000
	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			157670000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-231575000
	Net cash flows from (used in) investing activities	-1321628000
	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			6600000
	Repayments of borrowings			0
	Payments of lease liabilities			365656000
	Dividends paid			3448622000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-3380475000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			72111000
	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			72111000
	Cash and cash equivalents cash flow statement at beginning of period			67427000
	Cash and cash equivalents cash flow statement at end of period			139538000