Integrated Filing — IndAS

General information about company
Scrip Code	544079
NSE Symbol	DIGIDRIVE
MSEI Symbol	NOTLISTED
ISIN	INE0PSC01024
Name of company	Digidrive Distributors 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	23-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	16-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	23-May-2025   11:00:00
End date and time of board meeting	23-May-2025   11:55:00
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	104400000	497800000
	Other income	74200000	82800000
	Total income	178600000	580600000
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	38700000	145200000
(e)	Finance costs	300000	800000
(f)	Depreciation, depletion and amortisation expense	1000000	4000000
(f)	Other Expenses
1	Operational Cost	44600000	258200000
2	Other expenses	28500000	75000000
	Total other expenses	73100000	333200000
	Total expenses	113100000	483200000
3	Total profit before exceptional items and tax	65500000	97400000
4	Exceptional items	0	0
5	Total profit before tax	65500000	97400000
6	Tax expense
7	Current tax	14500000	17500000
8	Deferred tax	200000	800000
9	Total tax expenses	14700000	18300000
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	50800000	79100000
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	50800000	79100000
17	Other comprehensive income net of taxes	-491500000	409500000
18	Total Comprehensive Income for the period	-440700000	488600000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	50800000	79100000
	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	-491500000	409500000
	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	385600000	385600000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		2361300000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.32	2.05
	Diluted earnings (loss) per share from continuing operations	1.32	2.05
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	1.32	2.05
	Diluted earnings (loss) per share from continuing and discontinued operations	1.32	2.05
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

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	800000
	Capital work-in-progress
	Investment property
	Goodwill	0
	Other intangible assets	8200000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	2808800000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	800000
	Total non-current financial assets	2809600000
	Deferred tax assets (net)
	Other non-current assets	200000
	Total non-current assets	2818800000
2	Current assets
	Inventories	54200000
	Current financial asset
	Current investments	72200000
	Trade receivables, current	30700000
	Cash and cash equivalents	29500000
	Bank balance other than cash and cash equivalents	0
	Loans, current	0
	Other current financial assets	72200000
	Total current financial assets	204600000
	Current tax assets (net)	35900000
	Other current assets	27500000
	Total current assets	322200000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	3141000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	385600000
	Other equity	2361200000
	Total equity attributable to owners of parent	2746800000
	Non controlling interest	0
	Total equity	2746800000
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
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	4900000
	Total non-current financial liabilities	4900000
	Provisions, non-current	6900000
	Deferred tax liabilities (net)	301600000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	313400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, 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	49100000
	Total Trade payable	49100000
	Other current financial liabilities	20200000
	Total current financial liabilities	69300000
	Other current liabilities	8700000
	Provisions, current	2800000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	80800000
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	394200000
	Total equity and liabilites	3141000000
	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	Trading	46200000	278400000
2	Publication	58200000	219400000
3	Investment	0	0
	Total Segment Revenue	104400000	497800000
	Less: Inter segment revenue	0	0
	Revenue from operations	104400000	497800000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Trading	4800000	25900000
2	Publication	6000000	27700000
3	Investment	70500000	72800000
	Total Profit before tax	81300000	126400000
	i. Finance cost	300000	300000
	ii. Other Unallocable Expenditure net off Unallocable income	15500000	15500000
	Profit before tax	65500000	97400000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Trading	79500000	79500000
2	Publication	75000000	75000000
3	Investment	2808800000	2808800000
	Total Segment Asset	2963300000	2963300000
	Un-allocable Assets	177700000	177700000
	Net Segment Asset	3141000000	3141000000
4	Segment Liabilities
	Segment Liabilities
1	Trading	398500000	398500000
2	Publication	38900000	38900000
3	Investment	0	0
	Total Segment Liabilities	437400000	437400000
	Un-allocable Liabilities	-43200000	-43200000
	Net Segment Liabilities	394200000	394200000
	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	Items that will not be reclassified to profit or loss	-576000000	523900000
	Total Amount of items that will not be reclassified to profit and loss	-576000000	523900000
2	Income tax relating to items that will not be reclassified to profit or loss	-84500000	114400000
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	-491500000	409500000

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			97400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-9800000
	Adjustments for decrease (increase) in trade receivables, current			8800000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			-80600000
	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			18300000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			300000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			4000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			-3100000
	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			6200000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-2000000
	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			500000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-69800000
	Net cash flows from (used in) operations			27600000
	Dividends received			-69500000
	Interest paid			-800000
	Interest received			0
	Income taxes paid (refund)			37800000
	Other inflows (outflows) of cash			-1200000
	Net cash flows from (used in) operating activities			-80100000
	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			0
	Purchase of property, plant and equipment			400000
	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			115600000
	Purchase of other long-term assets			174000000
	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			69500000
	Interest received			3100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	13800000
	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			3300000
	Dividends paid			0
	Interest paid			700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-4000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-70300000
	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			-70300000
	Cash and cash equivalents cash flow statement at beginning of period			100000000
	Cash and cash equivalents cash flow statement at end of period			29700000