CAMS2023-07-012023-09-30 CAMS2023-07-012023-09-30 CAMS2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member CAMS2023-07-012023-09-30in-bse-fin:OneOperatingExpenses02Member CAMS2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member CAMS2023-07-012023-09-30in-bse-fin:FourOperatingExpenses02Member CAMS2023-09-30 CAMS2023-07-012023-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CAMS2023-07-012023-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CAMS2023-07-012023-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member CAMS2023-07-012023-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543232 CAMS NOTLISTED Computer Age Management Services Limited Equity 2023-04-01 2024-03-31 2023-11-08 2023-10-09 INR Lakhs Half yearly 10:00:00 10:50:00 2023-11-08 2023-11-08 true Cash Flow Indirect Not applicable Single segment Data Processing and Other Services 2023-07-01 2023-09-30 Unaudited Consolidated 2750831000.00 96272000.00 2847103000.00 0.00 0.00 0.00 976825000.00 19689000.00 174225000.00 552842000.00 1723581000.00 1123522000.00 0.00 1123522000.00 297007000.00 -11289000.00 285718000.00 0.00 837804000.00 0.00 0.00 0.00 0.00 837804000.00 1267000.00 839071000.00 845074000.00 -7270000.00 845881000.00 -6810000.00 491225000.00 10 17.24 17.12 0.00 0.00 17.24 17.12 0.00 0.00 0.00 Notes to Statement of unaudited consolidated financial results for the quarter and half year ended September 30, 2023 3. 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). 4. These results for the quarter and half year ended September 30, 2023 were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on November 08, 2023, 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. 5. 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. 6. During the quarter ended September 30, 2023, the Company allotted 1,09,780 equity shares (19,084 equity shares for the quarter ended 30th June 2023; 62,155 equity shares for the quarter ended 30th September 2022) to its employees consequent to the exercise of options granted under the Employee Stock Options Scheme 2019. 7. The board of directors at its meeting held on 08th November 2023 have declared an interim dividend of Rs. 10.00 per equity share. '8. 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 half year ended September 30, 2023 includes the results of TAIPL. The comparative figures of previous year does not include the results of TAIPL. 9. 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 10. 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 2023-09-30 Unaudited Consolidated 5363818000.00 193056000.00 5556874000.00 0.00 0.00 0.00 1926346000.00 39917000.00 339265000.00 1115775000.00 3421303000.00 2135571000.00 0.00 2135571000.00 564714000.00 -23714000.00 541000000.00 0.00 1594571000.00 0.00 0.00 0.00 0.00 1594571000.00 -8166000.00 1586405000.00 1608471000.00 -13900000.00 1599867000.00 -13462000.00 491225000.00 10 32.81 32.65 0.00 0.00 32.81 32.65 0.00 0.00 0.00 Operating expenses 333282000.00 Other Expenses 219560000.00 Operating expenses 660284000.00 Other Expenses 455491000.00 8115000.00 1677067000.00 80141000.00 0.00 1795897000.00 351834000.00 1000000.00 0.00 2740000.00 150655000.00 154395000.00 125153000.00 23845000.00 4208332000.00 0.00 3704689000.00 539182000.00 54961000.00 2487029000.00 12216000.00 45787000.00 6843864000.00 111421000.00 1313467000.00 8268752000.00 0.00 0.00 12477084000.00 491225000.00 7543310000.00 8034535000.00 8042650000.00 0.00 0.00 1386630000.00 1386630000.00 726506000.00 12452000.00 0.00 0.00 2125588000.00 0.00 580384000.00 989921000.00 1570305000.00 549701000.00 160258000.00 28582000.00 0.00 2308846000.00 0.00 0.00 4434434000.00 12477084000.00 39917000.00 0.00 -220453000.00 0.00 -121168000.00 4905000.00 0.00 -26751000.00 -285816000.00 111859000.00 0.00 303215000.00 0.00 339265000.00 0.00 71750000.00 0.00 67333000.00 0.00 0.00 0.00 79527000.00 39480000.00 -29590000.00 0.00 -84659000.00 13462000.00 435000.00 0.00 143657000.00 2279228000.00 0.00 0.00 0.00 385998000.00 0.00 1893230000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2702000.00 172586000.00 0.00 0.00 0.00 0.00 0.00 403874000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 40477000.00 0.00 -456331000.00 0.00 -989612000.00 0.00 0.00 0.00 0.00 0.00 0.00 117477000.00 0.00 0.00 0.00 149817000.00 0.00 980254000.00 0.00 0.00 0.00 -1012594000.00 -108976000.00 0.00 -108976000.00 163937000.00 54961000.00 Remeasurements of the defined benefit liabilities / asset 1346000.00 Remeasurements of the defined benefit liabilities / asset -11198000.00 1346000.00 -11198000.00 339000.00 -2818000.00 Exchange differences in translating the financial statements of foreign operations 260000.00 Exchange differences in translating the financial statements of foreign operations 214000.00 260000.00 214000.00 0.00 0.00