Integrated Filing — IndAS



General information about company
Scrip Code 511194
NSE Symbol ICDSLTD
MSEI Symbol NOTLISTED
ISIN INE613B01010
Name of company ICDS 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 27-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 27-May-2025   15:30:00
End date and time of board meeting 27-May-2025   18:00:00
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 23459000 39018000
Other income -4834000 13151000
Total income 18625000 52169000
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 1049000 5514000
(e) Finance costs 213000 781000
(f) Depreciation, depletion and amortisation expense 917000 3682000
(f) Other Expenses
1 Other Expenses 7305000 12881000
Total other expenses 7305000 12881000
Total expenses 9484000 22858000
3 Total profit before exceptional items and tax 9141000 29311000
4 Exceptional items 0 0
5 Total profit before tax 9141000 29311000
6 Tax expense
7 Current tax 784000 15287000
8 Deferred tax -4000 -4000
9 Total tax expenses 780000 15283000
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 8361000 14028000
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 8361000 14028000
17 Other comprehensive income net of taxes 13000 13000
18 Total Comprehensive Income for the period 8374000 14041000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 8361000 14028000
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 13000 13000
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 130267000 130267000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 85236000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.64 1.08
Diluted earnings (loss) per share from continuing operations 0.64 1.08
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 0.64 1.08
Diluted earnings (loss) per share from continuing and discontinued operations 0.64 1.08
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 1189000
Capital work-in-progress 0
Investment property 65263000
Goodwill 0
Other intangible assets 0
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 9238000
Trade receivables, non-current 0
Loans, non-current 24000
Other non-current financial assets 45880000
Total non-current financial assets 55142000
Deferred tax assets (net) 16875000
Other non-current assets 50721000
Total non-current assets 189190000
2 Current assets
Inventories 0
Current financial asset
Current investments 48846000
Trade receivables, current 886000
Cash and cash equivalents 796000
Bank balance other than cash and cash equivalents 18351000
Loans, current 62084000
Other current financial assets 1453000
Total current financial assets 132416000
Current tax assets (net) 0
Other current assets 344000
Total current assets 132760000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 321950000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 130267000
Other equity 159166000
Total equity attributable to owners of parent 289433000
Non controlling interest
Total equity 289433000
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 4473000
Total non-current financial liabilities 4473000
Provisions, non-current 0
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 1279000
Total non-current liabilities 5752000
Current liabilities
Current financial liabilities
Borrowings, current 2627000
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 660000
Total Trade payable 660000
Other current financial liabilities 1774000
Total current financial liabilities 5061000
Other current liabilities 21628000
Provisions, current 0
Current tax liabilities (Net) 76000
Deferred government grants, Current 0
Total current liabilities 26765000
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 32517000
Total equity and liabilites 321950000
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 Services (Recovery Activities) 17805000 17965000
2 Trading Activities 0 0
3 Rent on premises 5094000 20351000
4 Others 560000 702000
Total Segment Revenue 23459000 39018000
Less: Inter segment revenue 0 0
Revenue from operations 23459000 39018000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Financial Services (Recovery Activities) 14148000 16683000
2 Trading Activities -7970000 1522000
3 Rent on premises 2773000 13128000
4 Others 560000 702000
Total Profit before tax 9511000 32035000
i. Finance cost 82000 82000
ii. Other Unallocable Expenditure net off Unallocable income 289000 289000
Profit before tax 9140000 29311000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Financial Services (Recovery Activities) 120866000 120866000
2 Trading Activities 48846000 48846000
3 Rent on premises 135363000 135363000
4 Others 0 0
Total Segment Asset 305075000 305075000
Un-allocable Assets 16951000 16951000
Net Segment Asset 322026000 322026000
4 Segment Liabilities
Segment Liabilities
1 Financial Services (Recovery Activities) 24167000 24167000
2 Trading Activities 0 0
3 Rent on premises 8274000 8274000
4 Others 0 0
Total Segment Liabilities 32441000 32441000
Un-allocable Liabilities 0 0
Net Segment Liabilities 32441000 32441000
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss -17000 -17000
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 4000 4000
5 Total Other comprehensive income 13000 13000



Cash flow statement, indirect
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 29311000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 948000
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 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -15149000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 20090000
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 0
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 0
Adjustments for fair value losses (gains) 0
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 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 5889000
Net cash flows from (used in) operations 35200000
Dividends received -1522000
Interest paid 157000
Interest received -10542000
Income taxes paid (refund) -15997000
Other inflows (outflows) of cash -28401000
Net cash flows from (used in) operating activities 10575000
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 1000
Purchase of property, plant and equipment -1046000
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 1521000
Interest received 9893000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -26641000
Net cash flows from (used in) investing activities -14180000
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 1299000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 157000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 1142000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -2463000
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 -2463000
Cash and cash equivalents cash flow statement at beginning of period 3259000
Cash and cash equivalents cash flow statement at end of period 796000





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 CHATURVEDI & SHAH LLP Yes 30-Jun-2026