5432322025-10-012025-12-315432322025-04-012025-12-315432322025-10-012025-12-31in-capmkt:OtherExpenses1Member5432322025-04-012025-12-31in-capmkt:OtherExpenses1Member5432322025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15432322025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15432322025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15432322025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares543232CAMSNOTLISTEDINE596I01020COMPUTER AGE MANAGEMENT SERVICES LIMITEDMain BoardEquity2025-04-012026-03-312026-01-222025-12-23INRLakhsQuarterlyThird quarterSingle segmentData Processing and Other Services2026-01-2211:20:002026-01-2212:35:00Not applicable2025-10-012025-12-31UnauditedConsolidated3901390000128798000403018800000012445750001679300025331500086781500023824980001647690000016476900003773010002387900040118000001246510000000-5350001245975000-100800012449670001255387000-94120001254089000-912200049530100025.075.04005.075.04Notes to Statement of unaudited consolidated financial results for the quarter and nine months period ended December 31, 2025 <BR> <BR> 1. The unaudited consolidated financial results of the Computer Age Management Services Limited Company, its subsidiaries collectively referred as Group and joint venture have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard Ind AS 34, Interim Financial Reporting as prescribed under Section 133 of the Companies Act, 2013 the Act read with the 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. <BR> <BR> 2. These unaudited consolidated financial results for the quarter and nine months period ended December 31, 2025 were reviewed by the Audit Committee and approved by the Board of Directors at its respective meeting held on January 22, 2026, in terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015, and have been subjected to limited review by the statutory auditors of the company. <BR> <BR> 3. The group and joint venture is primarily in the business of providing registrar and transfer agency services including data processing and its related activities to financial institutions and accordingly there are no separate reportable segments in accordance with Ind AS 108 on Operating Segments in respect of the group and joint venture. <BR> <BR> 4. The Board of Directors of the Holding Company at their meeting held on October 10, 2025, considered and approved the sub division of each of the equity shares of face value Rs. 10 each fully paid up into 5 equity shares of face value Rs. 2 each fully paid up. The same was approved by the shareholders of the Holding Company through postal ballot concluded on November 17, 2025. In compliance with Ind AS 33 Earnings per share, the disclosure of basic and diluted earnings per share for all the periods presented has been arrived at after giving effect to the above sub division. <BR> <BR> <BR> 5. Effective 21 November 2025, the Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes collectively referred to as the New Labour Codes. Under Ind AS 19, changes to employee benefit plans arising from legislative amendments constitute a plan amendment, requiring recognition of past service cost immediately in the statement of Profit and Loss. <BR> The New Labour Codes has resulted in estimated increase in provision for employee benefits of the Group of Rs. 286.00 lakhs and the same has been recognized as an employee benefit expense in the current reporting period. The Government is in the process of notifying related rules to the New Labour Codes and impact of these will be evaluated and accounted for in accordance with applicable accounting standards in the period in which they are notified. <BR> <BR> 6. During the quarter ended December 31, 2025, the Company allotted 168,710 equity shares to its employees consequent to the exercise of options granted under the Employee Stock Options Scheme 2019. <BR> <BR> 7. The board of directors at its meeting held on January 22, 2026 have declared interim dividend of Rs.3.50 per equity share. <BR> <BR> 8. The unaudited consolidated financial results are also available on the stock exchange website www.bseindia.com and www.nseindia.com and on our website www.camsonline.com <BR> 2025-04-012025-12-31UnauditedConsolidated11210288000382294000115925820000003716861000545770007073300002485530000696429800046282840000462828400011559390003064000115900300003469281000000-35350003465746000-1291600034528300003495724000-299780003482235000-29405000495301000214.1314.050014.1314.05Other Expenses867815000Other Expenses2485530000Remeasurement gain on defined benefit liabilities / asset-1759000-1759000Remeasurement gain on defined benefit liabilities / asset-18849000-18849000-443000-4744000Exchange differences in translating the financial statements of foreign operations308000308000Exchange differences in translating the financial statements of foreign operations1189000118900000-1008000-12916000