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 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 Single segment
Description of single segment Visa and Allied 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



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 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 225070000 481586000
Other income 15301000 56989000
Total income 240371000 538575000
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 94540000 173086000
(e) Finance costs 10806000 26309000
(f) Depreciation, depletion and amortisation expense 24636000 35164000
(f) Other Expenses
1 Overseas Visa System Charges 5324000 9578000
2 Other Expenses 108271000 234919000
Total other expenses 113595000 244497000
Total expenses 243577000 479056000
3 Total profit before exceptional items and tax -3206000 59519000
4 Exceptional items 0 0
5 Total profit before tax -3206000 59519000
6 Tax expense
7 Current tax 7816000 27811000
8 Deferred tax -3850000 -2270000
9 Total tax expenses 3966000 25541000
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 -7172000 33978000
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 -7172000 33978000
17 Other comprehensive income net of taxes 10243000 13536000
18 Total Comprehensive Income for the period 3071000 47514000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -6120000 34328000
Total profit or loss, attributable to non-controlling interests -1050000 -350000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 10256000 13531000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 12000 5000
21 Details of equity share capital
Paid-up equity share capital 139593000 139593000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 5321000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.1 0.49
Diluted earnings (loss) per share from continuing operations -0.08 0.38
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 -0.1 0.49
Diluted earnings (loss) per share from continuing and discontinued operations -0.08 0.38
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 49506000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 53747000
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 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 19844000
Total non-current financial assets 19844000
Deferred tax assets (net) 5252000
Other non-current assets 37995000
Total non-current assets 168789000
2 Current assets
Inventories 3979000
Current financial asset
Current investments 253191000
Trade receivables, current 297847000
Cash and cash equivalents 43038000
Bank balance other than cash and cash equivalents 2997000
Loans, current 34500000
Other current financial assets 27316000
Total current financial assets 658889000
Current tax assets (net) 0
Other current assets 163888000
Total current assets 826756000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 995545000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 139553000
Other equity 726387000
Total equity attributable to owners of parent 865940000
Non controlling interest 3320000
Total equity 869260000
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 28997000
Total non-current financial liabilities 39805000
Provisions, non-current 4575000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 44380000
Current liabilities
Current financial liabilities
Borrowings, current 7763000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 459000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 11012000
Total Trade payable 11471000
Other current financial liabilities 27607000
Total current financial liabilities 46841000
Other current liabilities 13072000
Provisions, current 102000
Current tax liabilities (Net) 21890000
Deferred government grants, Current 0
Total current liabilities 81905000
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 126285000
Total equity and liabilites 995545000
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 Consolidated Consolidated
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement gains on exchange differences on translation of foreign operation 9825000 12477000
2 Remeasurement of the defined benefit plan 531000 1314000
Total Amount of items that will not be reclassified to profit and loss 10356000 13791000
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 10243000 13536000



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 59519000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 14588000
Adjustments for decrease (increase) in inventories 479000
Adjustments for decrease (increase) in trade receivables, current -185886000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -91610000
Adjustments for decrease (increase) in other non-current assets 1921000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -3466000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -6800000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -3017000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 36111000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 3119000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 805000
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 15863000
Adjustments for share-based payments 17680000
Adjustments for fair value losses (gains) -178000
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 7387000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -224730000
Net cash flows from (used in) operations -165211000
Dividends received 0
Interest paid 16318000
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -181529000
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 58851000
Proceeds from sales of investment property 0
Purchase of investment property 15502000
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 32500000
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 15370000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 246940000
Net cash flows from (used in) investing activities 155457000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 1618000
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 0
Repayments of borrowings 38697000
Payments of lease liabilities 21619000
Dividends paid 0
Interest paid 4809000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -41616000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -67688000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 12475000
Net increase (decrease) in cash and cash equivalents -55213000
Cash and cash equivalents cash flow statement at beginning of period 98251000
Cash and cash equivalents cash flow statement at end of period 43038000





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 No
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 M/s. Mukesh Raj & Co. Chartered Accountants Yes 31-Mar-2027