CAMS2024-01-012024-03-31 CAMS2024-01-012024-03-31 CAMS2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member CAMS2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member CAMS2024-03-31 CAMS2024-01-012024-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CAMS2024-01-012024-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CAMS2024-01-012024-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member CAMS2024-01-012024-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543232 CAMS NOTLISTED Computer Age Management Services Limited Equity 2023-04-01 2024-03-31 2024-05-09 2024-03-26 INR Lakhs Yearly 11:00:00 13:35:00 2024-05-09 2024-05-09 true Cash Flow Indirect Statement on impact of audit qualification Single segment Data Processing and Other Services 2024-01-01 2024-03-31 Audited Consolidated 3104588000.00 114300000.00 3218888000.00 0.00 0.00 0.00 1047775000.00 21057000.00 180979000.00 623397000.00 1873208000.00 1345680000.00 0.00 1345680000.00 329034000.00 -13207000.00 315827000.00 0.00 1029853000.00 0.00 0.00 0.00 0.00 1029853000.00 -4082000.00 1025771000.00 1035002000.00 -5149000.00 1030936000.00 -5165000.00 491431000.00 10 21.07 20.95 0.00 0.00 21.07 20.95 0.00 0.00 0.00 Notes to Statement of audited consolidated financial results for the quarter and year ended March 31, 2024 3. The financial results have been prepared in accordance with the recognition and measurement principles, in accordance with the Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. 4. These results for the quarter and year ended March 31, 2024 were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on May 09, 2024, in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The statutory auditors have carried out an audit of the Financial statements and issued an unmodified report thereon. 5. The figures of the last quarter are the balancing figures between audited figures in respect of the full financial year up to March 31, 2024 & March 31, 2023 and the unaudited year-to-date figures up to December 31, 2023 & December 31, 2022 respectively, being the date of the end of the third quarter of the financial year which were subjected to limited review. 6. 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. 7. During the year ended March 31, 2024, 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. 8. The board of directors at its meeting held on 09th May 2024 have proposed a final dividend of Rs.16.50 per equity share, subject to approval by shareholders at the ensuing Annual General Meeting. '9. The Company has entered into an agreement with the promoters of Think Analytics India Private Limited (along with its subsidiaries) which is engaged in the business of providing advanced analytical solutions and acquired 55.42% on April 04, 2023 of the existing paid up share capital of Think Analytics India Private Limited (TAIPL) for a consideration of Rs. 5,237 Lakhs (including deferred consideration of Rs. 674 lakhs). Pursuant to such agreement, TAIPL has become a subsidiary of the company with effect from April 04, 2023. In addition to the above considerations the Company has a put liability for acquiring remaining stake which is currently estimated at Rs.4,989 lakhs and has been accounted for in the book in accordance with IND AS 109. . As required under IND AS 103 ‘Business Combination’, the Group has fair valued all assets and liabilities of TAIPL as of the date of acquisition and recorded a goodwill of Rs 3,636 lakhs. The consolidated financial results for the quarter and year ended March 31, 2024 includes the results of TAIPL. The comparative figures of previous year does not include the results of TAIPL. 10. 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 11. Previous period figures have been regrouped / reclassified wherever necessary. The figures of period / year ended March 31, 2023 are subjected to limited review / audit by predecessor auditor of the Company. Single segment 2023-04-01 2024-03-31 Audited Consolidated 11365181000.00 406481000.00 11771662000.00 0.00 0.00 0.00 3971574000.00 82135000.00 704778000.00 2344724000.00 7103211000.00 4668451000.00 0.00 4668451000.00 1199244000.00 -40566000.00 1158678000.00 0.00 3509773000.00 0.00 0.00 0.00 0.00 3509773000.00 -14760000.00 3495013000.00 3536406000.00 -26633000.00 3521185000.00 -26172000.00 491431000.00 10 0.00 72.06 71.68 0.00 0.00 72.06 71.68 0.00 0.00 0.00 Other Expenses 623397000.00 Other Expenses 2344724000.00 11149000.00 1646649000.00 21764000.00 0.00 1795897000.00 315694000.00 108938000.00 0.00 0.00 0.00 0.00 1639000.00 158883000.00 160522000.00 136925000.00 13977000.00 4200366000.00 0.00 4065503000.00 648643000.00 67427000.00 2043849000.00 10455000.00 53667000.00 6889544000.00 58811000.00 2993354000.00 9941709000.00 0.00 0.00 14142075000.00 491431000.00 8653898000.00 9145329000.00 9156478000.00 0.00 0.00 699345000.00 699345000.00 720611000.00 7371000.00 0.00 498900000.00 1926227000.00 0.00 645960000.00 1006209000.00 1652169000.00 1168623000.00 132326000.00 106252000.00 0.00 3059370000.00 4985597000.00 14142075000.00 82135000.00 0.00 -351664000.00 0.00 -272172000.00 5536000.00 0.00 -20364000.00 -848896000.00 212548000.00 0.00 922137000.00 0.00 704778000.00 0.00 -36961000.00 0.00 67333000.00 0.00 692000.00 328000.00 149544000.00 127081000.00 -72232000.00 0.00 -182861000.00 -20114000.00 73002000.00 0.00 240106000.00 4908557000.00 0.00 0.00 0.00 893629000.00 0.00 4014928000.00 0.00 390412000.00 0.00 0.00 0.00 0.00 0.00 0.00 2748000.00 383711000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 328000.00 92409000.00 0.00 -1197278000.00 0.00 -1875916000.00 0.00 0.00 0.00 0.00 0.00 0.00 140938000.00 0.00 0.00 0.00 0.00 315263000.00 2061197000.00 0.00 0.00 0.00 -2235522000.00 -96510000.00 0.00 -96510000.00 163937000.00 67427000.00 Remeasurements of the defined benefit liabilities / asset -5543000.00 Remeasurements of the defined benefit liabilities / asset -20114000.00 -5543000.00 -20114000.00 -1395000.00 -5062000.00 Exchange differences in translating the financial statements of foreign operations 66000.00 Exchange differences in translating the financial statements of foreign operations 292000.00 66000.00 292000.00 0.00 0.00