Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol DUGLOBAL
MSEI Symbol NOTLISTED
ISIN INE0HPK01020
Name of company DUDIGITAL GLOBAL LIMITED
Type of company SME
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 20-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
Nature of report standalone or consolidated Standalone
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 Single segment
Description of single segment VISA AND TRAVEL RELATED SERVICES
Start date and time of board meeting 27-May-2025   15:30:00
End date and time of board meeting 27-May-2025   17:15:00
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
Whether the company has any related party? No
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? No
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? No
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 2
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
THERE ARE NO DEFAULTS ON LOANS AND DEBT SECURITIES APPLICABLE TO THE COMPANY



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-Oct-2024 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 Standalone Standalone
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 138021000 279886000
Other income 17365000 31071000
Total income 155386000 310957000
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 67736000 119103000
(e) Finance costs 4610000 9118000
(f) Depreciation, depletion and amortisation expense 17997000 31881000
(f) Other Expenses
1 Overseas visa system charges 13073000 16734000
2 Other Expenses 39987000 94638000
Total other expenses 53060000 111372000
Total expenses 143403000 271474000
3 Total profit before exceptional items and tax 11983000 39483000
4 Exceptional items 0 0
5 Total profit before tax 11983000 39483000
6 Tax expense
7 Current tax 3697000 11910000
8 Deferred tax -3850000 -2270000
9 Total tax expenses -153000 9640000
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 12136000 29843000
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 12136000 29843000
17 Other comprehensive income net of taxes 337000 759000
18 Total Comprehensive Income for the period 12473000 30602000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 139553000 139553000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 709836000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.17 0.43
Diluted earnings (loss) per share from continuing operations 0.14 0.33
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 0.17 0.43
Diluted earnings (loss) per share from continuing and discontinued operations 0.14 0.33
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 43492000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 43430000
Intangible assets under development 2445000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 254786000
Trade receivables, non-current 0
Loans, non-current 96386000
Other non-current financial assets 18835000
Total non-current financial assets 370007000
Deferred tax assets (net) 4420000
Other non-current assets 37995000
Total non-current assets 501789000
2 Current assets
Inventories 0
Current financial asset
Current investments 62459000
Trade receivables, current 145932000
Cash and cash equivalents 20242000
Bank balance other than cash and cash equivalents 2972000
Loans, current 120090000
Other current financial assets 40096000
Total current financial assets 391791000
Current tax assets (net) 0
Other current assets 50966000
Total current assets 442757000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 944546000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 139553000
Other equity 709836000
Total equity attributable to owners of parent 849389000
Non controlling interest
Total equity 849389000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 10808000
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 28998000
Total non-current financial liabilities 39806000
Provisions, non-current 3772000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 43578000
Current liabilities
Current financial liabilities
Borrowings, current 5035000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 362000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 8194000
Total Trade payable 8556000
Other current financial liabilities 22569000
Total current financial liabilities 36160000
Other current liabilities 9740000
Provisions, current 88000
Current tax liabilities (Net) 5591000
Deferred government grants, Current 0
Total current liabilities 51579000
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 95157000
Total equity and liabilites 944546000
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-Oct-2024 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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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-Oct-2024 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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of the defined benefit plan 450000 1014000
Total Amount of items that will not be reclassified to profit and loss 450000 1014000
2 Income tax relating to items that will not be reclassified to profit or loss 113000 255000
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
5 Total Other comprehensive income 337000 759000



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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 39483000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 7779000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -62003000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -8560000
Adjustments for decrease (increase) in other non-current assets 1241000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -18356000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 2640000
Adjustments for increase (decrease) in trade payables, non-current -283000
Adjustments for increase (decrease) in other current liabilities 4215000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 32828000
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 28052000
Adjustments for share-based payments 17680000
Adjustments for fair value losses (gains) -168000
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 -808000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -51847000
Net cash flows from (used in) operations -12364000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 12767000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -25131000
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 58308000
Proceeds from sales of investment property 0
Purchase of investment property 163215000
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 77920000
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 27617000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 250487000
Net cash flows from (used in) investing activities -21339000
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 891000
Proceeds from issuing other equity instruments 21000000
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 8575000
Repayments of borrowings 0
Payments of lease liabilities 21366000
Dividends paid 0
Interest paid 1766000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 7334000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -39136000
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 -39136000
Cash and cash equivalents cash flow statement at beginning of period 59378000
Cash and cash equivalents cash flow statement at end of period 20242000





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 MUKESH RAJ AND COMPANY CHARTERED ACCOUNTANTS Yes 31-Mar-2027


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 30-Jan-2024
Amount Raised 26100000000000
Report filed for Quarter ended 31-Mar-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review NA
Comments of the auditors, if any NA
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 The Convertible warrants are issued for following objectives: • Overseas Expansion Endeavors. These warrants are envisioned to facilitate the seamless execution of various modes of expansion, including potential acquisition of established companies, incorporation of new companies, the incorporation of new entities, formation of new joint venture, acquisition of stakes in existing ventures or any combination or through other strategic modes. By utilizing this amount, we aim to secure the necessary capital for these ventures, ensuring a robust financial foundation for our overseas operations. • General Corporate purpose or such other objects as the board may from time to time decide in the best interest of the Company NA 26100000000000 0 2610000000000 0


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (2)
Mode of Fund Raising Rights Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 27-Oct-2023
Amount Raised 30798300000000
Report filed for Quarter ended 31-Mar-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review NA
Comments of the auditors, if any NA
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 The Right issue was with object ofn•tAugmenting our capital base to provide for our fund requirements for increasing our Net Worth to be more than Rs. 50 Crore and expenditure towards scaling up of business.n•tTo meet the Working Capital Requirements of the Company.n•tGeneral Corporate Purposes 0 5939170400000 0 5939170400000 0


Signatory Details
Name of signatory MADHURIMA RAI
Designation of person Managing Director
Place New Delhi
Date 27-May-2025