General information about company |
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|---|---|---|---|
| Scrip Code | 543996 | ||
| NSE Symbol | UDS | ||
| MSEI Symbol | NA | ||
| ISIN | INE851I01011 | ||
| Name of company | UPDATER 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 | 24-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 | 24-May-2025 00:00:00 | ||
| End date and time of board meeting | 24-May-2025 00:00:00 | ||
| 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 |
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|---|---|---|---|
| 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 | 7090200000 | 27360630000 | |
| Other income | 165840000 | 356670000 | |
| Total income | 7256040000 | 27717300000 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 198540000 | 920290000 |
| (b) | Purchases of stock-in-trade | 38020000 | 38700000 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | -36930000 | -47880000 |
| (d) | Employee benefit expense | 5275990000 | 20402690000 |
| (e) | Finance costs | 20210000 | 103480000 |
| (f) | Depreciation, depletion and amortisation expense | 112850000 | 471340000 |
| (f) | Other Expenses | ||
| 1 | Impairment Losses | 78850000 | 131420000 |
| 2 | Site maintenance expenses/ Cleaning materials and consumables/ Travelling and conveyance/ Outsourced power/ verification expense/ Canteen Material | 757360000 | 2610090000 |
| 3 | Rent/ Legal and professional fees/ Non executive's commission | 72990000 | 243480000 |
| 4 | Power and fuel / Training expenses/ Freight and forwarding charges | 151400000 | 565540000 |
| 5 | Printing and stationery/ rates and taxes/ Postage and courier charges/ Insurance/ Bad debts written off | 67140000 | 228730000 |
| 6 | Expenditure on corporate social responsibility / Provision for diminution in value of inventories | 9300000 | 22410000 |
| 7 | Loss on sale of Property, Plant and Equipment | 2980000 | 3050000 |
| 8 | Miscellaneous expense/ Repairs and maintenance- buildings and others/ computer hired charges | 22480000 | 365620000 |
| 9 | Payment to auditors | 7380000 | 15860000 |
| 10 | communication expenses/ License fee/ Consumption of stores and spares | 87810000 | 195190000 |
| Total other expenses | 1257690000 | 4381390000 | |
| Total expenses | 6866370000 | 26270010000 | |
| 3 | Total profit before exceptional items and tax | 389670000 | 1447290000 |
| 4 | Exceptional items | 0 | 0 |
| 5 | Total profit before tax | 389670000 | 1447290000 |
| 6 | Tax expense | ||
| 7 | Current tax | 122050000 | 335280000 |
| 8 | Deferred tax | -74230000 | -77760000 |
| 9 | Total tax expenses | 47820000 | 257520000 |
| 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 | 341850000 | 1189770000 |
| 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 | 341850000 | 1189770000 |
| 17 | Other comprehensive income net of taxes | 7430000 | 23440000 |
| 18 | Total Comprehensive Income for the period | 349280000 | 1213210000 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 344410000 | 1188000000 | |
| Total profit or loss, attributable to non-controlling interests | -2560000 | 1770000 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 7560000 | 23730000 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | -130000 | -290000 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 669530000 | 669530000 | |
| 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 | 5.15 | 17.74 | |
| Diluted earnings (loss) per share from continuing operations | 5.14 | 17.7 | |
| 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 | 5.15 | 17.74 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 5.14 | 17.7 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | ||
Remarks |
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|---|---|
| Debt equity ratio | |
| Debt service coverage ratio | |
| Interest service coverage ratio | |
Statement of Asset and Liabilities |
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|---|---|---|---|
| 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 | 649710000 | ||
| Capital work-in-progress | 7570000 | ||
| Investment property | 0 | ||
| Goodwill | 1947900000 | ||
| Other intangible assets | 974980000 | ||
| Intangible assets under development | 4540000 | ||
| Biological assets other than bearer plants | 0 | ||
| Investments accounted for using equity method | 0 | ||
| Non-current financial assets | |||
| Non-current investments | 79330000 | ||
| Trade receivables, non-current | 0 | ||
| Loans, non-current | 10000 | ||
| Other non-current financial assets | 256430000 | ||
| Total non-current financial assets | 335770000 | ||
| Deferred tax assets (net) | 531110000 | ||
| Other non-current assets | 1263900000 | ||
| Total non-current assets | 5715480000 | ||
| 2 | Current assets | ||
| Inventories | 78710000 | ||
| Current financial asset | |||
| Current investments | 351440000 | ||
| Trade receivables, current | 6081880000 | ||
| Cash and cash equivalents | 1184980000 | ||
| Bank balance other than cash and cash equivalents | 1145760000 | ||
| Loans, current | 6510000 | ||
| Other current financial assets | 569390000 | ||
| Total current financial assets | 9339960000 | ||
| Current tax assets (net) | 0 | ||
| Other current assets | 741840000 | ||
| Total current assets | 10160510000 | ||
| 3 | Non-current assets classified as held for sale | 0 | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0 | |
| Total assets | 15875990000 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 669530000 | ||
| Other equity | 8912350000 | ||
| Total equity attributable to owners of parent | 9581880000 | ||
| Non controlling interest | 64250000 | ||
| Total equity | 9646130000 | ||
| 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 | 487600000 | ||
| Total non-current financial liabilities | 487600000 | ||
| Provisions, non-current | 731310000 | ||
| Deferred tax liabilities (net) | 96080000 | ||
| Deferred government grants, Non-current | 0 | ||
| Other non-current liabilities | 0 | ||
| Total non-current liabilities | 1314990000 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 484340000 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 247290000 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 647720000 | ||
| Total Trade payable | 895010000 | ||
| Other current financial liabilities | 2183130000 | ||
| Total current financial liabilities | 3562480000 | ||
| Other current liabilities | 948360000 | ||
| Provisions, current | 325570000 | ||
| Current tax liabilities (Net) | 78460000 | ||
| Deferred government grants, Current | 0 | ||
| Total current liabilities | 4914870000 | ||
| 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 | 6229860000 | ||
| Total equity and liabilites | 15875990000 | ||
| Disclosure of notes on assets and liabilities | |||
Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results |
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|---|---|---|---|---|---|---|---|
| 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 | Integrated Facility Management Services | 4958060000 | 18584690000 | ||||
| 2 | Business Support Services | 2364600000 | 9535360000 | ||||
| 3 | Adjustments and Eliminations | -66620000 | -402750000 | ||||
| Total Segment Revenue | 7256040000 | 27717300000 | |||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | 7256040000 | 27717300000 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Integrated Facility Management Services | 511450000 | 1178360000 | ||||
| 2 | Business Support Services | 133490000 | 576370000 | ||||
| 3 | Adjustments and Eliminations | -255270000 | -307440000 | ||||
| Total Profit before tax | 389670000 | 1447290000 | |||||
| i. Finance cost | |||||||
| ii. Other Unallocable Expenditure net off Unallocable income | |||||||
| Profit before tax | 389670000 | 1447290000 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Integrated Facility Management Services | 13499890000 | 13499890000 | ||||
| 2 | Business Support Services | 4775170000 | 4775170000 | ||||
| 3 | Adjustments and Eliminations | -2399070000 | -2399070000 | ||||
| Total Segment Asset | 15875990000 | 15875990000 | |||||
| Un-allocable Assets | 0 | 0 | |||||
| Net Segment Asset | 15875990000 | 15875990000 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Integrated Facility Management Services | 4506050000 | 4506050000 | ||||
| 2 | Business Support Services | 2288100000 | 2288100000 | ||||
| 3 | Adjustments and Eliminations | -564290000 | -564290000 | ||||
| Total Segment Liabilities | 6229860000 | 6229860000 | |||||
| Un-allocable Liabilities | 0 | 0 | |||||
| Net Segment Liabilities | 6229860000 | 6229860000 | |||||
| Disclosure of notes on segments | |||||||
Other Comprehensive Income |
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|---|---|---|---|
| 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 | Re-measurement gains on defined benefit obligations (net) | 9560000 | 5070000 |
| Total Amount of items that will not be reclassified to profit and loss | 9560000 | 5070000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 4650000 | 3850000 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange differences on translation of foreign operations | 2520000 | 22220000 |
| Total Amount of items that will be reclassified to profit and loss | 2520000 | 22220000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0 | 0 |
| 5 | Total Other comprehensive income | 7430000 | 23440000 |
Cash flow statement, indirect |
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|---|---|---|---|---|---|---|
| Particulars | Year ended (dd-mm-yyyy) | |||||
| A | Date of start of reporting period | 01-Apr-2024 | ||||
| B | Date of end of reporting period | 31-Mar-2025 | ||||
| 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 | 1447290000 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 103480000 | |||||
| Adjustments for decrease (increase) in inventories | -8800000 | |||||
| Adjustments for decrease (increase) in trade receivables, current | -1201980000 | |||||
| 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 | -79120000 | |||||
| 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 | 102400000 | |||||
| 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 | 308260000 | |||||
| Adjustments for depreciation and amortisation expense | 471340000 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0 | |||||
| Adjustments for provisions, current | 0 | |||||
| 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 | 28800000 | |||||
| Adjustments for fair value losses (gains) | -106800000 | |||||
| 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) | 3050000 | |||||
| Other adjustments for non-cash items | 86110000 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0 | |||||
| Total adjustments for reconcile profit (loss) | -293260000 | |||||
| Net cash flows from (used in) operations | 1154030000 | |||||
| Dividends received | 0 | |||||
| Interest paid | 0 | |||||
| Interest received | -177400000 | |||||
| Income taxes paid (refund) | 468270000 | |||||
| Other inflows (outflows) of cash | 0 | |||||
| Net cash flows from (used in) operating activities | 508360000 | |||||
| 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 | 968710000 | |||||
| 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 | 3660000 | |||||
| Purchase of property, plant and equipment | 135320000 | |||||
| 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 | 0 | |||||
| Interest received | 143530000 | |||||
| Income taxes paid (refund) | 0 | |||||
| Other inflows (outflows) of cash | 1142380000 | |||||
| Net cash flows from (used in) investing activities | 185540000 | |||||
| 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 | 2160000 | |||||
| Proceeds from issuing debentures notes bonds etc | 0 | |||||
| Proceeds from borrowings | 5335410000 | |||||
| Repayments of borrowings | 5380080000 | |||||
| Payments of lease liabilities | 256930000 | |||||
| Dividends paid | 0 | |||||
| Interest paid | 0 | |||||
| Income taxes paid (refund) | 0 | |||||
| Other inflows (outflows) of cash | -45640000 | |||||
| Net cash flows from (used in) financing activities | -345080000 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 348820000 | |||||
| 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 | 348820000 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 836160000 | |||||
| Cash and cash equivalents cash flow statement at end of period | 1184980000 | |||||
Details of Impact of Audit Qualification |
|
|---|---|
| Whether results are audited or unaudited | Audited |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| 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 | Yes |
| 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 | ||
| 1 | BSR & CO. LLP | Yes | 31-Jul-2025 | ||
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