Integrated Filing — IndAS

General information about company
Scrip Code	543441
NSE Symbol	CMSINFO
MSEI Symbol	NOTLISTED
ISIN	INE925R01014
Name of company	CMS 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	19-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	13-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	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	19-May-2025   17:45:00
End date and time of board meeting	19-May-2025   19:30:00
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	6190680000	24245320000
	Other income	138110000	506820000
	Total income	6328790000	24752140000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	672720000	1953680000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-72060000	435760000
(d)	Employee benefit expense	845120000	3445300000
(e)	Finance costs	45630000	181970000
(f)	Depreciation, depletion and amortisation expense	427120000	1614570000
(f)	Other Expenses
1	Service and Security Charges	1251400000	4818560000
2	Other Expenses	1872670000	7323910000
	Total other expenses	3124070000	12142470000
	Total expenses	5042600000	19773750000
3	Total profit before exceptional items and tax	1286190000	4978390000
4	Exceptional items	0	0
5	Total profit before tax	1286190000	4978390000
6	Tax expense
7	Current tax	261160000	1258250000
8	Deferred tax	49420000	-4430000
9	Total tax expenses	310580000	1253820000
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	975610000	3724570000
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	975610000	3724570000
17	Other comprehensive income net of taxes	-9780000	-14430000
18	Total Comprehensive Income for the period	965830000	3710140000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	1643650000	1643650000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.94	22.79
	Diluted earnings (loss) per share from continuing operations	5.81	22.36
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	5.94	22.79
	Diluted earnings (loss) per share from continuing and discontinued operations	5.81	22.36
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	4842390000
	Capital work-in-progress	1525480000
	Investment property	0
	Goodwill	2060770000
	Other intangible assets	46410000
	Intangible assets under development	119380000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	1255080000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	795340000
	Total non-current financial assets	2050420000
	Deferred tax assets (net)	398610000
	Other non-current assets	2065480000
	Total non-current assets	13108940000
2	Current assets
	Inventories	795830000
	Current financial asset
	Current investments	4908030000
	Trade receivables, current	8145550000
	Cash and cash equivalents	2308520000
	Bank balance other than cash and cash equivalents	648030000
	Loans, current	0
	Other current financial assets	481690000
	Total current financial assets	16491820000
	Current tax assets (net)	0
	Other current assets	802650000
	Total current assets	18090300000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	31199240000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1643650000
	Other equity	21021490000
	Total equity attributable to owners of parent	22665140000
	Non controlling interest	0
	Total equity	22665140000
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	1320540000
	Total non-current financial liabilities	1320540000
	Provisions, non-current	253880000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	58980000
	Total non-current liabilities	1633400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	102380000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3398560000
	Total Trade payable	3500940000
	Other current financial liabilities	2509480000
	Total current financial liabilities	6010420000
	Other current liabilities	415190000
	Provisions, current	475090000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	6900700000
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	8534100000
	Total equity and liabilites	31199240000
	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)
1	Cash Management services	4138260000	15951780000
2	Managed services	2266740000	8854900000
3	Card services	176960000	719510000
	Total Segment Revenue	6581960000	25526190000
	Less: Inter segment revenue	391280000	391280000
	Revenue from operations	6190680000	24245320000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Cash Management services	1020170000	4013790000
2	Managed services	341500000	1365170000
3	Card services	47110000	205490000
	Total Profit before tax	1408780000	5584450000
	i. Finance cost	45640000	45640000
	ii. Other Unallocable Expenditure net off Unallocable income	76950000	76950000
	Profit before tax	1286190000	4978390000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Cash Management services	10562800000	10562800000
2	Managed services	9437780000	9437780000
3	Card services	267980000	267980000
	Total Segment Asset	20268560000	20268560000
	Un-allocable Assets	10930680000	10930680000
	Net Segment Asset	31199240000	31199240000
4	Segment Liabilities
	Segment Liabilities
1	Cash Management services	3229630000	3229630000
2	Managed services	4647600000	4647600000
3	Card services	128360000	128360000
	Total Segment Liabilities	8005590000	8005590000
	Un-allocable Liabilities	528510000	528510000
	Net Segment Liabilities	8534100000	8534100000
	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 (losses) on defined benefit plans	-12070000	-18280000
	Total Amount of items that will not be reclassified to profit and loss	-12070000	-18280000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	-2290000	-3850000
5	Total Other comprehensive income	-9780000	-14430000

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			4978390000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			181970000
	Adjustments for decrease (increase) in inventories			472770000
	Adjustments for decrease (increase) in trade receivables, current			-1314700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-234840000
	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			-391050000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1614320000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-87460000
	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			-680000
	Adjustments for dividend income			0
	Adjustments for interest income			202660000
	Adjustments for share-based payments			307450000
	Adjustments for fair value losses (gains)			-88300000
	Adjustments for undistributed profits of associates			0
	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			719110000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			975930000
	Net cash flows from (used in) operations			5954320000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1129040000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4825280000
	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			0
	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			24370000
	Purchase of property, plant and equipment			1543370000
	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			15832780000
	Purchase of other long-term assets			17110400000
	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			0
	Interest received			132060000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-2664560000
	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			243100000
	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			440250000
	Dividends paid			1063160000
	Interest paid			181970000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1442280000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			718440000
	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			718440000
	Cash and cash equivalents cash flow statement at beginning of period			1590080000
	Cash and cash equivalents cash flow statement at end of period			2308520000