Integrated Filing — IndAS


General information about company

Scrip Code 543425
NSE Symbol MAPMYINDIA
MSEI Symbol NA
ISIN INE0BV301023
Name of company C.E. Info Systems 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 09-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-May-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 Unaudited
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 Map data and Map data related services GPS navigation, location-based services and IoT
Start date and time of board meeting 09-May-2025   14:15:00
End date and time of board meeting 09-May-2025   18:45:00
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

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 Unaudited 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 1435500000 4632500000
Other income 232400000 524400000
Total income 1667900000 5156900000
2 Expenses
(a) Cost of materials consumed 4900000 86700000
(b) Purchases of stock-in-trade 173800000 528600000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -5900000 -48000000
(d) Employee benefit expense 213400000 835200000
(e) Finance costs 7300000 31700000
(f) Depreciation, depletion and amortisation expense 40400000 195800000
(f) Other Expenses
1 Technical services outsource & Project Software 224400000 635500000
2 Marketing & business promotion expenses 44500000 151300000
3 Communication including cloud hosting expenses 55600000 210500000
4 Other expenses 144400000 433600000
Total other expenses 468900000 1430900000
Total expenses 902800000 3060900000
3 Total profit before exceptional items and tax 765100000 2096000000
4 Exceptional items 0 0
5 Total profit before tax 765100000 2096000000
6 Tax expense
7 Current tax 149600000 492500000
8 Deferred tax 95500000 88500000
9 Total tax expenses 245100000 581000000
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 520000000 1515000000
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 -29800000 -39100000
16 Total profit (loss) for period 490200000 1475900000
17 Other comprehensive income net of taxes -4000000 4100000
18 Total Comprehensive Income for the period 486200000 1480000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 485700000 1471900000
Total profit or loss, attributable to non-controlling interests 4500000 4500000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 481600000 1475800000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 4600000 4200000
21 Details of equity share capital
Paid-up equity share capital 108800000 108800000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 7798600000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 8.93 27.05
Diluted earnings (loss) per share from continuing operations 8.83 26.77
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 8.93 27.05
Diluted earnings (loss) per share from continuing and discontinued operations 8.83 26.77
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Notes to Statement of audited Consolidated Financial Results for the quarter and year ended March 31, 2025 n1. The previous periods numbers have been regrouped/ rearranged wherever necessary to confirm to the current period presentation. The figures of revenue from operations consist of Sale of hardware and Sale of Mapdata and services includes royalty, annuity, subscription, software and projects called MAAS, PAAS, SAAS and Total cost of material is consist of Cost of materials consumed, Purchase of stock in trade and Change in inventory. Details are as under: n nRevenue from operationst Rs. In Lakhst t t t nParticularstQuarter endedtYear ended nt 31.03.2025 t 31.12.2024 t 31.03.2024 t 31.03.2025 t 31.03.2024 nSale of devicest 1,604 t 1,215 t 2,228 t 5,464 t 6,697 nSale of Mapdata and services includes royalty, annuity, subscription, software and projects called MAAS, PAAS, SAAS.t 12,751 t 10,239 t 8,463 t 40,861 t 31,245 nTotalt 14,355 t 11,454 t 10,690 t 46,325 t 37,942 n t t t t t nTotal cost of material t t t t t nParticularstQuarter endedtYear ended nt 31.03.2025 t 31.12.2024 t 31.03.2024 t 31.03.2025 t 31.03.2024 nHardware materialt 809 t 901 t 1,733 t 3,237 t 4,413 nSoftware material nincluding SIM rental part of servicest 919 t 406 t 478 t 2,436 t 1,940 nTotalt 1,728 t 1,307 t 2,210 t 5,673 t 6,354 n n3. The Company has only one business segment, i.e. Map data and Map data related services and devices GPS navigation, location-based services and IoT. This business mainly consists of products like digital map data, GPS navigation and location-based services, licensing, royalty, annuity, subscription and customizing its products to customers. n n4. During the financial year 2024–25, Technical services outsource & project software Expenses increased to Rs.6355 lakhs from Rs. 2277 lakhs in 2023–24, in line with growth in revenue from customer orders requiring the same. This increase reflects the company's strategy during FY 2024–25 to handle larger project specific business by leveraging external resources, thereby maintaining delivery capability without proportionally expanding fixed cost of in-house resources. n n5.Deferred tax for Q4FY25 and for the year ended 31.03.2025 is inclusive of Rs 517 lakhs not provided in earlier years on unrealised gains on investment made in unlisted private companies which was accounted for in respective years as profit/ loss as other income. n n6.The above audited Consolidated Financials Results of the Company for the quarter and year ended March 31, 2025 were reviewed by Audit Committee and approved by the Board of Directors in their meeting held on May 08,2025 and May 09,2025 respectively. The Statutory Auditors of the Company has audited the above results for the quarter and year ended March 31, 2025. n n7. The audited consolidated financial results have been prepared in accordance with Indian Accounting Standards IND-AS prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies Indian Accounting Standards Rules, 2015 as amended from time to time. n n8. The consolidated annual financial results include the results for the quarter ended 31 March 2025 - 2024 being the balancing figure between the audited figures in respect of the full financial year and the published audited or unaudited year to date figures up to the third quarter of the current financial year.



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 311000000
Capital work-in-progress 0
Investment property 73400000
Goodwill 43400000
Other intangible assets 459900000
Intangible assets under development 11700000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 2621200000
Trade receivables, non-current 0
Loans, non-current 12900000
Other non-current financial assets 209200000
Total non-current financial assets 2843300000
Deferred tax assets (net) 17100000
Other non-current assets 71200000
Total non-current assets 3831000000
2 Current assets
Inventories 147100000
Current financial asset
Current investments 2265700000
Trade receivables, current 1330000000
Cash and cash equivalents 673700000
Bank balance other than cash and cash equivalents 709200000
Loans, current 0
Other current financial assets 363100000
Total current financial assets 5341700000
Current tax assets (net) 0
Other current assets 97700000
Total current assets 5586500000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 9417500000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 108800000
Other equity 7798600000
Total equity attributable to owners of parent 7907400000
Non controlling interest 9600000
Total equity 7917000000
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 9200000
Total non-current financial liabilities 9200000
Provisions, non-current 137600000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 146800000
Current liabilities
Current financial liabilities
Borrowings, current 276200000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 37700000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 264400000
Total Trade payable 302100000
Other current financial liabilities 102500000
Total current financial liabilities 680800000
Other current liabilities 370700000
Provisions, current 302200000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 1353700000
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 1500500000
Total equity and liabilites 9417500000
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 Unaudited 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 Unaudited 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 -5400000 5500000
Total Amount of items that will not be reclassified to profit and loss -5400000 5500000
2 Income tax relating to items that will not be reclassified to profit or loss -1400000 1400000
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 -4000000 4100000



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 Unaudited
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 2096000000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -63700000
Adjustments for decrease (increase) in trade receivables, current -324600000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -45000000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 51500000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 109300000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 195800000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 41400000
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 0
Adjustments for interest income 0
Adjustments for share-based payments 24500000
Adjustments for fair value losses (gains) -200600000
Adjustments for undistributed profits of associates 39100000
Other adjustments for which cash effects are investing or financing cash flow -61400000
Other adjustments to reconcile profit (loss) -19800000
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -331700000
Net cash flows from (used in) operations 1764300000
Dividends received -6700000
Interest paid -28500000
Interest received -215300000
Income taxes paid (refund) 439300000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1131500000
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 780600000
Other cash payments to acquire equity or debt instruments of other entities 1227200000
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 349800000
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 700000
Purchase of property, plant and equipment 493800000
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 -90400000
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 6700000
Interest received 210600000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -40100000
Net cash flows from (used in) investing activities -1021900000
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 4200000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 92300000
Repayments of borrowings 0
Payments of lease liabilities 56100000
Dividends paid 189300000
Interest paid 23400000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -172300000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -62700000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 1700000
Net increase (decrease) in cash and cash equivalents -61000000
Cash and cash equivalents cash flow statement at beginning of period 734700000
Cash and cash equivalents cash flow statement at end of period 673700000







Details of Impact of Audit Qualification

Whether results are audited or unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto


Financial details

Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income
2 Total Expenditure
3 Net Profit/(Loss)
4 Earnings Per Share
5 Total Assets
6 Total Liabilities
7 Net Worth




Signatories detail

Name of CEO / Managing director
Name of CFO
Name of audit committee chairman
Name of statutory auditor
Name of other signatory, if any, with designation
Place
Date