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 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 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



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 98585000 210072000
Other income 16817000 30353000
Total income 115402000 240425000
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 105051000 212976000
(e) Finance costs 399000 775000
(f) Depreciation, depletion and amortisation expense 3797000 6903000
(f) Other Expenses
1 Other Expenses 29084000 51408000
Total other expenses 29084000 51408000
Total expenses 138331000 272062000
3 Total profit before exceptional items and tax -22929000 -31637000
4 Exceptional items 0 0
5 Total profit before tax -22929000 -31637000
6 Tax expense
7 Current tax 0 0
8 Deferred tax -6907000 -14481000
9 Total tax expenses -6907000 -14481000
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 -16022000 -17156000
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 -16022000 -17156000
17 Other comprehensive income net of taxes 1458000 554000
18 Total Comprehensive Income for the period -14564000 -16602000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -10929000 -11498000
Total profit or loss, attributable to non-controlling interests -5092000 -5658000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0 554000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -9476000 -10944000
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 -1.55 -1.66
Diluted earnings (loss) per share from continuing operations -1.55 -1.66
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 -1.55 -1.66
Diluted earnings (loss) per share from continuing and discontinued operations -1.55 -1.66
24 Debt equity ratio 0.0001 0.0001
25 Debt service coverage ratio 0.0962 -0.0441
26 Interest service coverage ratio -0.5743 -0.4081
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 15169000
Capital work-in-progress 0
Investment property 0
Goodwill 50044000
Other intangible assets 4759000
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 840000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 7483000
Total non-current financial assets 8323000
Deferred tax assets (net) 25559000
Other non-current assets 0
Total non-current assets 152340000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 17552000
Cash and cash equivalents 4403000
Bank balance other than cash and cash equivalents 311557000
Loans, current 0
Other current financial assets 27114000
Total current financial assets 360626000
Current tax assets (net) 0
Other current assets 8981000
Total current assets 369607000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 521947000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 103194000
Other equity 372453000
Total equity attributable to owners of parent 475647000
Non controlling interest 3672000
Total equity 479319000
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 9087000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 9087000
Current liabilities
Current financial liabilities
Borrowings, current 4750000
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 1153000
Total Trade payable 1153000
Other current financial liabilities 9000
Total current financial liabilities 5912000
Other current liabilities 24057000
Provisions, current 3572000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 33541000
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 42628000
Total equity and liabilites 521947000
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 of net defined benefit plans 1143000 1473000
2 FVTOCI of Investments 315000 -919000
Total Amount of items that will not be reclassified to profit and loss 1458000 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 1458000 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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax -31637000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 775000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 34902000
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 7790000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 473000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 3026000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 6903000
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 0
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 26488000
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 -47929000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -21393000
Net cash flows from (used in) operations -53030000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -849000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -52181000
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 28188000
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 24501000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 48492000
Net cash flows from (used in) investing activities 44805000
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 -3750000
Repayments of borrowings 0
Payments of lease liabilities 1551000
Dividends paid 0
Interest paid 507000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -5808000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -13184000
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 -13184000
Cash and cash equivalents cash flow statement at beginning of period 17587000
Cash and cash equivalents cash flow statement at end of period 4403000





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