CAMS2023-10-012023-12-31 CAMS2023-10-012023-12-31 CAMS2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member CAMS2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member CAMS2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member CAMS2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member CAMS2023-12-31 CAMS2023-10-012023-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CAMS2023-10-012023-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CAMS2023-10-012023-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member CAMS2023-10-012023-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543232 CAMS NOTLISTED Computer Age Management Services Limited Equity 2023-04-01 2024-03-31 2024-02-06 2024-01-08 INR Lakhs Third quarter 12:00:00 13:35:00 2024-02-06 2024-02-06 Not applicable Single segment Data Processing and Other Services 2023-10-01 2023-12-31 Unaudited Consolidated 2896775000.00 99125000.00 2995900000.00 0.00 0.00 0.00 997453000.00 21161000.00 184534000.00 605552000.00 1808700000.00 1187200000.00 0.00 1187200000.00 305495000.00 -3645000.00 301850000.00 0.00 885350000.00 0.00 0.00 0.00 0.00 885350000.00 -2512000.00 882838000.00 892934000.00 -7584000.00 890383000.00 -7545000.00 491431000.00 10 18.13 18.02 0.00 0.00 18.13 18.02 0.00 0.00 0.00 Notes to Statement of unaudited consolidated financial results for the quarter and nine months ended December 31, 2023 1. The financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 - Interim Financial Reporting, notified under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015, as amended from time to time, and other accounting principles generally accepted in India and in terms of Regulation 33 of the Securities and Exchange Board of India (SEBI) (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). 2. These results for the quarter and nine months ended December 31, 2023 were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on February 06, 2024, in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The statutory auditors have carried out a limited review and issued an unmodified conclusion thereon. 3. The Group is in the business of providing data processing and other services to clients which is the primary segment. As such, the Group's financial results are largely reflective of the data processing and other services business and accordingly there are no separate reportable segments as per Ind AS 108 - Operating Segments. 4. During the nine months ended December 31, 2023, the Company allotted 1,49,523 equity shares (19,084 equity shares for the quarter ended 30th June 2023; 109,780 equity shares for the quarter ended 30th September 2023; 20,659 equity shares for the quarter ended 31st December 2023 ) to its employees consequent to the exercise of options granted under the Employee Stock Options Scheme 2019. 5. The board of directors at its meeting held on 06th February 2024 have declared an interim dividend of Rs.12.00 per equity share. 6. Consequent to the agreement with Think Analytics India Private Limited (along with its subsidiaries), on April 4, 2023 the Company has acquired 55.42% of the existing paid up share capital of Think Analytics India Private Limited (TAIPL) for Rs. 5,237 Lakhs (including deferred consideration of Rs. 674 lakhs). Consequently, TAIPL has become a subsidiary of the company with effect from April 4, 2023. In addition to the above considerations the Company has a put option for acquiring remaining stake. As required under IND AS 103 ‘Business Combination’, the Group has fair valued all assets and liabilities of TAIPL. The acquisition is recognised by the Group on provisional basis as permitted by paragraph 45 of Ind AS 103 'Business Combination', which provides a measurement period of one year from the acquisition date, to complete the acquisition accounting. The consolidated financial results for the quarter and nine months ended December 31, 2023 includes the results of TAIPL. The comparative figures of previous year does not include the results of TAIPL. 7. The financial results are also available on the stock exchange website www.bseindia.com and www.nseindia.com and on our website www.camsonline.com 8. Previous period figures have been regrouped / reclassified wherever necessary. The comparatives figures are subjected to limited review / audit by predecessor auditor of the Company. Single segment 2023-04-01 2023-12-31 Unaudited Consolidated 8260593000.00 292181000.00 8552774000.00 0.00 0.00 0.00 2923799000.00 61078000.00 523799000.00 1721327000.00 5230003000.00 3322771000.00 0.00 3322771000.00 870209000.00 -27359000.00 842850000.00 0.00 2479921000.00 0.00 0.00 0.00 0.00 2479921000.00 -10678000.00 2469243000.00 2501405000.00 -21484000.00 2490250000.00 -21007000.00 491431000.00 10 50.87 50.61 0.00 0.00 50.87 50.61 0.00 0.00 0.00 Operating expenses 362619000.00 Other Expenses 242933000.00 Operating expenses 1027122000.00 Other Expenses 694205000.00 Remeasurements of the defined benefit liabilities / asset -3373000.00 Remeasurements of the defined benefit liabilities / asset -14571000.00 -3373000.00 -14571000.00 -849000.00 -3667000.00 Exchange differences in translating the financial statements of foreign operations 12000.00 Exchange differences in translating the financial statements of foreign operations 226000.00 12000.00 226000.00 0.00 0.00