Integrated Filing — IndAS

General information about company
Scrip Code	517214
NSE Symbol	DIGISPICE
MSEI Symbol	NOTLISTED
ISIN	INE927C01020
Name of company	DIGISPICE TECHNOLOGIES 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	19-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   12:45:00
End date and time of board meeting	23-May-2025   16:00:00
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	1168060000	4484755000
	Other income	60773000	247912000
	Total income	1228833000	4732667000
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	4740000	9728000
(d)	Employee benefit expense	258575000	1074899000
(e)	Finance costs	7369000	25258000
(f)	Depreciation, depletion and amortisation expense	15984000	58820000
(f)	Other Expenses
1	Cost of goods and services procured	23220000	150327000
2	Cost of service rendered	649608000	2544897000
3	Other expenses	224992000	738471000
	Total other expenses	897820000	3433695000
	Total expenses	1184488000	4602400000
3	Total profit before exceptional items and tax	44345000	130267000
4	Exceptional items	-137079000	-390761000
5	Total profit before tax	-92734000	-260494000
6	Tax expense
7	Current tax	17849000	55806000
8	Deferred tax	664000	9088000
9	Total tax expenses	18513000	64894000
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	-111247000	-325388000
12	Profit (loss) from discontinued operations before tax	-9911000	-53986000
13	Tax expense of discontinued operations	1379000	9476000
14	Net profit (loss) from discontinued operation after tax	-11290000	-63462000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	-122537000	-388850000
17	Other comprehensive income net of taxes	657000	6782000
18	Total Comprehensive Income for the period	-121880000	-382068000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-123431000	-391395000
	Total profit or loss, attributable to non-controlling interests	894000	894000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-122800000	-384630000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	920000	2562000
21	Details of equity share capital
	Paid-up equity share capital	622665000	622665000
	Face value of equity share capital	3	3
27	Details of debt securities
22	Reserves excluding revaluation reserve		1502624000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-0.48	-1.41
	Diluted earnings (loss) per share from continuing operations	-0.48	-1.41
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	-0.05	-0.27
	Diluted earnings (loss) per share from discontinued operations	-0.05	-0.27
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	-0.53	-1.68
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.53	-1.68
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	166727000
	Capital work-in-progress	0
	Investment property	109440000
	Goodwill	471222000
	Other intangible assets	59983000
	Intangible assets under development	6400000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	500000
	Trade receivables, non-current	0
	Loans, non-current	625000
	Other non-current financial assets	223875000
	Total non-current financial assets	225000000
	Deferred tax assets (net)	48766000
	Other non-current assets	29748000
	Total non-current assets	1117286000
2	Current assets
	Inventories	11289000
	Current financial asset
	Current investments	0
	Trade receivables, current	274140000
	Cash and cash equivalents	1970516000
	Bank balance other than cash and cash equivalents	1869256000
	Loans, current	41996000
	Other current financial assets	1200452000
	Total current financial assets	5356360000
	Current tax assets (net)	40433000
	Other current assets	477700000
	Total current assets	5885782000
3	Non-current assets classified as held for sale	123202000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	7126270000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	622665000
	Other equity	1502624000
	Total equity attributable to owners of parent	2125289000
	Non controlling interest	39618000
	Total equity	2164907000
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	16932000
	Total non-current financial liabilities	16932000
	Provisions, non-current	83169000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	12507000
	Total non-current liabilities	112608000
	Current liabilities
	Current financial liabilities
	Borrowings, current	767116000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1613000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	168895000
	Total Trade payable	170508000
	Other current financial liabilities	234917000
	Total current financial liabilities	1172541000
	Other current liabilities	3526609000
	Provisions, current	18250000
	Current tax liabilities (Net)	797000
	Deferred government grants, Current	0
	Total current liabilities	4718197000
3	Liabilities directly associated with assets in disposal group classified as held for sale	130558000
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	4961363000
	Total equity and liabilites	7126270000
	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	Financial Technology Services (Spice Money)t	1168060000	4484755000
2	Discontinued Operationst	0	0
	Total Segment Revenue	1168060000	4484755000
	Less: Inter segment revenue	0	0
	Revenue from operations	1168060000	4484755000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Financial Technology Services (Spice Money)t	70400000	279490000
2	Discontinued Operationst	0	0
	Total Profit before tax	70400000	279490000
	i. Finance cost	7369000	7369000
	ii. Other Unallocable Expenditure net off Unallocable income	18686000	18686000
	Profit before tax	44345000	130267000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Financial Technology Services (Spice Money)t	5569118000	5569118000
2	Discontinued Operationst	123202000	123202000
	Total Segment Asset	5692320000	5692320000
	Un-allocable Assets	1433950000	1433950000
	Net Segment Asset	7126270000	7126270000
4	Segment Liabilities
	Segment Liabilities
1	Financial Technology Services (Spice Money)t	4770603000	4770603000
2	Discontinued Operationst	130558000	130558000
	Total Segment Liabilities	4901161000	4901161000
	Un-allocable Liabilities	60202000	60202000
	Net Segment Liabilities	4961363000	4961363000
	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	-672000	-1224000
	Total Amount of items that will not be reclassified to profit and loss	-672000	-1224000
2	Income tax relating to items that will not be reclassified to profit or loss	393000	254000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to Profit or Loss	1722000	8260000
	Total Amount of items that will be reclassified to profit and loss	1722000	8260000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	657000	6782000

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			-260494000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			9728000
	Adjustments for decrease (increase) in trade receivables, current			-17444000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-455630000
	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			-10422000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			486846000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			61378000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			5649000
	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			988000
	Adjustments for dividend income			0
	Adjustments for interest income			236637000
	Adjustments for share-based payments			32721000
	Adjustments for fair value losses (gains)			390761000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-1865000
	Other adjustments to reconcile profit (loss)			-53986000
	Other adjustments for non-cash items			5319000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			217406000
	Net cash flows from (used in) operations			-43088000
	Dividends received			0
	Interest paid			-25570000
	Interest received			0
	Income taxes paid (refund)			-133514000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			115996000
	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			285000
	Purchase of property, plant and equipment			88472000
	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			-25000000
	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			240289000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-39806000
	Net cash flows from (used in) investing activities	137296000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			27000000
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			18546000
	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			468827000
	Repayments of borrowings			0
	Payments of lease liabilities			4221000
	Dividends paid			0
	Interest paid			26946000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			483206000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			736498000
	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			736498000
	Cash and cash equivalents cash flow statement at beginning of period			1319747000
	Cash and cash equivalents cash flow statement at end of period			2056245000