Integrated Filing — IndAS



General information about company
Scrip Code 532875
NSE Symbol ADSL
MSEI Symbol NOTLISTED
ISIN INE102I01027
Name of company Allied Digital Services 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 05-Jun-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-Jun-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 05-Jun-2025   17:30:00
End date and time of board meeting 05-Jun-2025   21:30:00
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 Statement on impact of audit qualification



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 2043500000 8070700000
Other income 375300000 446000000
Total income 2418800000 8516700000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 827800000 4675200000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 8500000 -11500000
(d) Employee benefit expense 545100000 1617400000
(e) Finance costs 19500000 82900000
(f) Depreciation, depletion and amortisation expense 153000000 296400000
(f) Other Expenses
1 Other Expenses 755100000 1248700000
Total other expenses 755100000 1248700000
Total expenses 2309000000 7909100000
3 Total profit before exceptional items and tax 109800000 607600000
4 Exceptional items 0 0
5 Total profit before tax 109800000 607600000
6 Tax expense
7 Current tax 103100000 230200000
8 Deferred tax 0 0
9 Total tax expenses 103100000 230200000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement -81300000 -54900000
11 Net Profit Loss for the period from continuing operations -74600000 322500000
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 -1500000 -1500000
16 Total profit (loss) for period -76100000 321000000
17 Other comprehensive income net of taxes -7500000 -11100000
18 Total Comprehensive Income for the period -83600000 309900000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -86700000 267100000
Total profit or loss, attributable to non-controlling interests 3100000 43000000
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 281900000 281900000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -1.42 4.98
Diluted earnings (loss) per share from continuing operations -1.42 4.91
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 -1.42 4.98
Diluted earnings (loss) per share from continuing and discontinued operations -1.42 4.91
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 443500000
Capital work-in-progress
Investment property 750200000
Goodwill 962200000
Other intangible assets 540900000
Intangible assets under development 8000000
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 60100000
Trade receivables, non-current
Loans, non-current 200000
Other non-current financial assets 8700000
Total non-current financial assets 69000000
Deferred tax assets (net) 13800000
Other non-current assets 115100000
Total non-current assets 2902700000
2 Current assets
Inventories 491200000
Current financial asset
Current investments 22500000
Trade receivables, current 1875400000
Cash and cash equivalents 1881300000
Bank balance other than cash and cash equivalents 260300000
Loans, current 156500000
Other current financial assets 1412200000
Total current financial assets 5608200000
Current tax assets (net) 53700000
Other current assets 197600000
Total current assets 6350700000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 9253400000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 281900000
Other equity 5735700000
Total equity attributable to owners of parent 6017600000
Non controlling interest 446200000
Total equity 6463800000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 235600000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 192100000
Total non-current financial liabilities 427700000
Provisions, non-current 113900000
Deferred tax liabilities (net) 143400000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 685000000
Current liabilities
Current financial liabilities
Borrowings, current 485700000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 19900000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 624900000
Total Trade payable 644800000
Other current financial liabilities 344900000
Total current financial liabilities 1475400000
Other current liabilities 27300000
Provisions, current 505200000
Current tax liabilities (Net) 96700000
Deferred government grants, Current
Total current liabilities 2104600000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 2789600000
Total equity and liabilites 9253400000
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 Services 1613100000 6180000000
2 Solutions 430400000 1890700000
3 Unallocated 375300000 446000000
Total Segment Revenue 2418800000 8516700000
Less: Inter segment revenue 0 0
Revenue from operations 2418800000 8516700000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Services 344700000 1375400000
2 Solutions 49600000 233400000
3 Unallocated 0 0
Total Profit before tax 394300000 1608800000
i. Finance cost 19500000 19500000
ii. Other Unallocable Expenditure net off Unallocable income 265000000 265000000
Profit before tax 109800000 607700000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Services 0 0
2 Solutions 0 0
3 Unallocated 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Services 0 0
2 Solutions 0 0
3 Unallocated 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
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-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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 4000000 10900000
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 3500000 200000
5 Total Other comprehensive income -7500000 -11100000



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 607600000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 82900000
Adjustments for decrease (increase) in inventories -10300000
Adjustments for decrease (increase) in trade receivables, current -685000000
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 376600000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -562300000
Adjustments for other bank balances -91200000
Adjustments for increase (decrease) in trade payables, current 137400000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 304800000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 296400000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss -303300000
Adjustments for provisions, current 0
Adjustments for provisions, non-current 467400000
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 7800000
Adjustments for share-based payments 5200000
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 302700000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 1500000
Total adjustments for reconcile profit (loss) 315000000
Net cash flows from (used in) operations 922600000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 922600000
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 37300000
Proceeds from sales of investment property 0
Purchase of investment property 12300000
Proceeds from sales of intangible assets 0
Purchase of intangible assets 81900000
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 7500000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -124000000
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 38800000
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 148500000
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 294500000
Repayments of borrowings 169600000
Payments of lease liabilities 33600000
Dividends paid 83100000
Interest paid 82900000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -184400000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 614200000
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 614200000
Cash and cash equivalents cash flow statement at beginning of period 1267100000
Cash and cash equivalents cash flow statement at end of period 1881300000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Qualified 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
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 Singhi & Co. Yes 31-Aug-2025


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 8516700000 8516700000
2 Total Expenditure 7909000000 7909000000
3 Net Profit/(Loss) 321100000 321100000
4 Earnings Per Share 4.98 4.98
5 Total Assets 9253500000 9253500000
6 Total Liabilities 2789700000 2789700000
7 Net Worth 6463800000 6463800000


Audit qualification
Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Whether appeared first time Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)


Text Block
Textual Information(1) a.tDetails of Audit Qualification: ni.tNote no.05 to the Statement, which explains the non compliance with the requirements of the Ind AS 8, Accounting Policies, Changes in Accounting Estimates and Errors, for the matters described therein. nii.tNote No. 06 to the Statement, which explains that the holding company has given interest free loans to certain companies, which is in non compliance of Section 186(7) of Companies Act, 2013. The amount outstanding as on March 31, 2025 is Rs. 11,625 lakhs.. niii.tNote No. 07 indicating delay in filing the consolidated financial results, which is not in compliance with the Regulation 33 of SEBI LODR. niv.tNote No. 8 to the Statement, which explains that the Holding Company is in process of reconciling a difference of approximately Rs. 610 lakh between Input Tax Credit (ITC) under Goods and Services Tax (GST) and the records available on GST portal. In the absence of a reconciliation statement and supporting documentation, we were unable verify the correctness and recoverability of the ITC recognized. n
Textual Information(2) For the first paragraph, the management have quantified the impact, and it has been adjusted in the current financial results. However, for the remaining two paragraphs, the management is unable to quantify the impact
Textual Information(3) Not Applicable
Textual Information(4) Paragraph a(ii) pertains to interest-free loans aggregating to Rs 11,625 lakhs, of which Rs 11,000 lakhs was extended to the Companys wholly owned subsidiary, and the balance to other parties. The impact of this cannot be quantified, as the management is of the view that no interest has been charged on these loans/advances, as they were extended to facilitate further investment, support working capital requirements, and ensure the liquidity of the respective related party companies. Paragraph a(iii) Due to unavoidable circumstances, the consolidated financial results could not be approved in the meeting held on May 30, 2025. Consequently, there was a delay in filing the consolidated financial results, resulting in non-compliance with Regulation 33 of the SEBI (LODR) Regulations. Paragraph a(iv) relates to the difference between Input Tax Credit (ITC) under Goods and Services Tax (GST) and the records available on the GST portal. The management is in the process of reconciling the differences and will account for any impact, if required, upon completion of the reconciliation..
Textual Information(5) Refer our independent auditors report, the impact against point no.1 have already been incorporated in the financials for the year end March 31, 2025, against point no. (I) & (II) needs to be ascertained and necessary correction should be incorporated in the future financial results.


Signatories detail
Name of CEO / Managing director Nitin Shah
Name of CFO Gopal Tiwari
Name of audit committee chairman Milind Kamat
Name of statutory auditor Shweta Singhal (Statutory Auditor)
Name of other signatory, if any, with designation
Place Mumbai
Date 05-Jun-2025