Integrated Filing — IndAS



General information about company
Scrip Code 532339
NSE Symbol COMPUSOFT
MSEI Symbol NOTLISTED
ISIN INE453B01029
Name of company COMPUCOM SOFTWARE 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 20-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   16:00:00
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 96065000 336764000
Other income 22381000 64183000
Total income 118446000 400947000
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 2314000
(d) Employee benefit expense 10450000 66536000
(e) Finance costs 9135000 38266000
(f) Depreciation, depletion and amortisation expense 14954000 60883000
(f) Other Expenses
1 Learning Solution Execution Expenses 23090000 59852000
2 Other Expenditure 47277000 149377000
Total other expenses 70367000 209229000
Total expenses 104906000 377228000
3 Total profit before exceptional items and tax 13540000 23719000
4 Exceptional items 0 0
5 Total profit before tax 13540000 23719000
6 Tax expense
7 Current tax 3875000 15481000
8 Deferred tax 1160000 -6562000
9 Total tax expenses 5035000 8919000
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 8505000 14800000
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 8505000 14800000
17 Other comprehensive income net of taxes 623000 1162000
18 Total Comprehensive Income for the period 9128000 15962000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 8505000 14800000
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 9128000 15962000
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 158250000 158250000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 1247069000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.11 0.19
Diluted earnings (loss) per share from continuing operations 0.11 0.19
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 0.11 0.19
Diluted earnings (loss) per share from continuing and discontinued operations 0.11 0.19
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The financial results of the Company have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under section 133 of the Companies Act, 2013 ('the Act') read with the relevant rules thereunder and in terms of Regulations 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. n2. The above results for the quarter and year ended 31st March, 2025 were reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 27th May 2025. The statutory auditors have expressed as unmodified audit opinion on these results. n3.Figure for corresponding previous year have been regrouped / reclassified wherever necessary. n4. Figures of last quarter for standalone results are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the relevant financial year. n5. Statement of Cash Flow is attached in Annexure A. n6. With reference to the SEBI circular dated November 26, 2018 and April 11, 2019 in respect of fund raising by issuance of debt securities by large corporate and disclosure compliance thereof we would like to inform that our Company is not coming under the large corporate category as per the framework provided in the aforesaid circulrs. n7. During the year,the company has increased its investment in its subsidiary CSL Infomedia Pvt. Ltd. from 65% to 100% by investing Rs. 846.45 lakhs in its capital, consequently it has become wholly owned subsidiary of the Company. n8.The Board of Directors has recommended dividend @ 10% i.e. Rs.0.20/- per share of Rs. 2 each for the F.Y. 2024-25, subject to approval of the Shareholders in the ensuing Annual General Meeting.



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 196764000
Capital work-in-progress 229422000
Investment property 3356000
Goodwill 0
Other intangible assets 2851000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 528000
Trade receivables, non-current 44661000
Loans, non-current 0
Other non-current financial assets 308244000
Total non-current financial assets 353433000
Deferred tax assets (net) 12909000
Other non-current assets 87203000
Total non-current assets 885938000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 409366000
Cash and cash equivalents 40561000
Bank balance other than cash and cash equivalents 462166000
Loans, current 0
Other current financial assets 11708000
Total current financial assets 923801000
Current tax assets (net) 39449000
Other current assets 57971000
Total current assets 1021221000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 1907159000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 158250000
Other equity 1247069000
Total equity attributable to owners of parent 1405319000
Non controlling interest
Total equity 1405319000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 150263000
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 57703000
Total Trade payable 57703000
Other non-current financial liabilities 20995000
Total non-current financial liabilities 228961000
Provisions, non-current 17330000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 246291000
Current liabilities
Current financial liabilities
Borrowings, current 145845000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 3860000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5986000
Total Trade payable 9846000
Other current financial liabilities 55922000
Total current financial liabilities 211613000
Other current liabilities 5688000
Provisions, current 22767000
Current tax liabilities (Net) 15481000
Deferred government grants, Current 0
Total current liabilities 255549000
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
Total liabilities 501840000
Total equity and liabilites 1907159000
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 Software & E-Goverance Service 3026000 11466000
2 Learning Solutions 75100000 271203000
3 Wind Power Generation 412000 8024000
4 Hotel 174000 664000
5 Other Income 17353000 45407000
Total Segment Revenue 96065000 336764000
Less: Inter segment revenue 0 0
Revenue from operations 96065000 336764000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Software & E-Goverance Service -180000 -2643000
2 Learning Solutions -4288000 -9612000
3 Wind Power Generation -1245000 -3445000
4 Hotel -195000 -527000
5 Other Income 20183000 43280000
Total Profit before tax 14275000 27053000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income 735000 735000
Profit before tax 13540000 23719000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Software & E-Goverance Service 0 0
2 Learning Solutions 0 0
3 Wind Power Generation 0 0
4 Hotel 0 0
5 Other Income 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Software & E-Goverance Service 0 0
2 Learning Solutions 0 0
3 Wind Power Generation 0 0
4 Hotel 0 0
5 Other Income 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Segregation of capital employed between segments (except wind power generation segment, wherein the capital employed is Rs. 1,626.37 lacs) is not practicable as most of the fixed assets and liabilities are not identifiable with particular segments and are used interchangeably.



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 850000 1580000
Total Amount of items that will not be reclassified to profit and loss 850000 1580000
2 Income tax relating to items that will not be reclassified to profit or loss 227000 418000
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 0 0
5 Total Other comprehensive income 623000 1162000



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 23719000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 2314000
Adjustments for decrease (increase) in trade receivables, current 302863000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 363000
Adjustments for decrease (increase) in other non-current assets 31573000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -1607000
Adjustments for other bank balances -235874000
Adjustments for increase (decrease) in trade payables, current -7726000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -7009000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 60883000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -2817000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -9150000
Adjustments for other financial liabilities, non-current 10725000
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) -94000
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 5187000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 149631000
Net cash flows from (used in) operations 173350000
Dividends received 0
Interest paid -36821000
Interest received -50009000
Income taxes paid (refund) 22159000
Other inflows (outflows) of cash -6423000
Net cash flows from (used in) operating activities 131580000
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 8000000
Purchase of property, plant and equipment 64029000
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 -40000000
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 50009000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 2975000
Net cash flows from (used in) investing activities 36955000
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 -90252000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 31650000
Interest paid 36821000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -158723000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 9812000
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 9812000
Cash and cash equivalents cash flow statement at beginning of period 30749000
Cash and cash equivalents cash flow statement at end of period 40561000





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 M/s S. Misra & Associates Yes 30-Jun-2027