Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol YUDIZ
MSEI Symbol NOTLISTED
ISIN INE09FA01019
Name of company YUDIZ SOLUTIONS 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-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 IT SERVICES
Start date and time of board meeting 30-May-2025   17:30:00
End date and time of board meeting 30-May-2025   18:55:00
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? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(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? Yes
Latest Date on which RPT policy is updated 2025-05-30
Indicate Company website link for updated RPT policy of the Company www.yudiz.com
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 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The Company had not defaulted in the payment of Loans.



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 98084000 209536000
Other income 16670000 30206000
Total income 114754000 239742000
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 98885000 206035000
(e) Finance costs 377000 750000
(f) Depreciation, depletion and amortisation expense 2942000 5945000
(f) Other Expenses
1 Other Expenses 24999000 46970000
Total other expenses 24999000 46970000
Total expenses 127203000 259700000
3 Total profit before exceptional items and tax -12449000 -19958000
4 Exceptional items 0 0
5 Total profit before tax -12449000 -19958000
6 Tax expense
7 Current tax -4725000 -12239000
8 Deferred tax -2113000 -2113000
9 Total tax expenses -6838000 -14352000
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 -5611000 -5606000
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 -5611000 -5606000
17 Other comprehensive income net of taxes 1449000 554000
18 Total Comprehensive Income for the period -4162000 -5052000
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 103194000 103194000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 378345000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.54 -0.54
Diluted earnings (loss) per share from continuing operations -0.54 -0.54
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 -0.54 -0.54
Diluted earnings (loss) per share from continuing and discontinued operations -0.54 -0.54
24 Debt equity ratio 0.0001 0.0001
25 Debt service coverage ratio -0.0123 0.0045
26 Interest service coverage ratio -0.3299 -0.3217
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 15027000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 45000
Intangible assets under development 48486000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 62338000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 7273000
Total non-current financial assets 69611000
Deferred tax assets (net) 25430000
Other non-current assets 0
Total non-current assets 158599000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 17510000
Cash and cash equivalents 1561000
Bank balance other than cash and cash equivalents 308969000
Loans, current 255000
Other current financial assets 27127000
Total current financial assets 355422000
Current tax assets (net) 0
Other current assets 7610000
Total current assets 363032000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 521631000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 103194000
Other equity 378345000
Total equity attributable to owners of parent 481539000
Non controlling interest
Total equity 481539000
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 0
Total non-current financial liabilities 0
Provisions, non-current 8519000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 8519000
Current liabilities
Current financial liabilities
Borrowings, current 4505000
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 640000
Total Trade payable 640000
Other current financial liabilities 23112000
Total current financial liabilities 28257000
Other current liabilities 0
Provisions, current 3316000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 31573000
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 40092000
Total equity and liabilites 521631000
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 net defined benefit plans 1134000 1473000
2 FVTOCI of Investments 315000 -919000
Total Amount of items that will not be reclassified to profit and loss 1449000 554000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
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 1449000 554000



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 -19958000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 750000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 34943000
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 3544000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -40000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 1499000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 5945000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 1452000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -241000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -2297000
Adjustments for dividend income 0
Adjustments for interest income 26341000
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 -1558000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 17656000
Net cash flows from (used in) operations -2302000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -893000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -1409000
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 61498000
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 22375000
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 24341000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 51081000
Net cash flows from (used in) investing activities -8451000
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 -3995000
Repayments of borrowings 0
Payments of lease liabilities 1551000
Dividends paid 0
Interest paid 620000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -6166000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -16026000
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 -16026000
Cash and cash equivalents cash flow statement at beginning of period 17587000
Cash and cash equivalents cash flow statement at end of period 1561000





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 DAS & PRASAD Yes 31-Aug-2027


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 17-Aug-2023
Amount Raised 448404000
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


Signatory Details
Name of signatory BHARAT PATEL
Designation of person Director
Place AHMEDABAD
Date 30-May-2025




Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 YUDIZ SOLUTIONS LIMITED D Square Saga LLP Enterprises owned/influenced by Key Managerial Personnel or their relatives Any other transaction RENT APPROVED 10267000 0 0
2 YUDIZ SOLUTIONS LIMITED Crictracker Private Limited Enterprises owned/influenced by Key Managerial Personnel or their relatives Any other transaction SERVICE PROVIDED APPROVED 535000 0 173000
3 YUDIZ SOLUTIONS LIMITED Bharat Shamjibhai Patel Key Managerial Personnel Remuneration APPROVED 3600000 234000 236000
4 YUDIZ SOLUTIONS LIMITED Chirag Rajendrakumar Leuva Key Managerial Personnel Remuneration APPROVED 3501000 221000 321000
5 YUDIZ SOLUTIONS LIMITED Pratik Bhaskarbhai Patel Key Managerial Personnel Remuneration APPROVED 3590000 234000 473000
6 YUDIZ SOLUTIONS LIMITED Suraj Chokhani Key Managerial Personnel Remuneration APPROVED 5500000 716000 361000
7 YUDIZ SOLUTIONS LIMITED Zarna Shah Key Managerial Personnel Remuneration APPROVED 500000 49000 0
8 YUDIZ SOLUTIONS LIMITED Deepak Kantilal Jain Key Managerial Personnel Remuneration APPROVED 24000 48000 0
9 YUDIZ SOLUTIONS LIMITED Bharatkumar Jashwantlal Thakkar Key Managerial Personnel Remuneration APPROVED 141000 0 74000
10 YUDIZ SOLUTIONS LIMITED Prerana Joshi Key Managerial Personnel Remuneration APPROVED 145000 0 29000
11 YUDIZ SOLUTIONS LIMITED Prachi Joshi Relatives of Key Managerial Personnel's Any other transaction SALARY PAID APPROVED 2400000 165000 167000
12 YUDIZ SOLUTIONS LIMITED Khushbu Patel Relatives of Key Managerial Personnel's Any other transaction SALARY PAID APPROVED 2400000 165000 331000
13 YUDIZ SOLUTIONS LIMITED Alpa Patel Relatives of Key Managerial Personnel's Any other transaction SALARY PAID APPROVED 2400000 165000 167000
14 YUDIZ SOLUTIONS LIMITED ABCM App Private Limited Subsidiary Company Investment APPROVED 61447000 0 61447000
15 YUDIZ SOLUTIONS LIMITED Insightly Dataworks Private Limited Subsidiary Company Investment APPROVED 51000 0 51000
16 YUDIZ SOLUTIONS LIMITED Insightly Dataworks Private Limited Subsidiary Company Loan APPROVED 255000 0 255000
17 YUDIZ SOLUTIONS LIMITED Insightly Dataworks Private Limited Subsidiary Company Interest received APPROVED 13000 0 13000
Total value of transaction during the reporting period 96769000