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The Group is engaged in the business of IT and ITeS Services Global Managed Service Provider and Systems Integrator offering the entire spectrum of infrastructure solutions and services to clients across 70 countries. <BR> 2. The above unaudited consolidated financial results have been prepared in the format specified in Division II of Schedule III of Companies Act 2013 the Statement and are being submitted by Allied Digital Services Limited Holding company pursuant to the requirements of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended from time to time amended by the Companies Indian Accounting Standards Rules 2016 prescribed under Section 133 of the Companies Act 2013 the Act read with relevant rules issued thereunder and the other accounting principles generally accepted in India. <BR> 3. The disclosure in terms of Ind AS 108 Operating Segment as specified under Section 133 of the Companies Act 2013 is attached as Annexure A. <BR> 4. Exceptional items <BR> The Government of India vide notification dated November 21 2025 has notified the Code on Wages 2019 the Industrial Relations Code 2020 the Code on Social Security 2020 and the Occupational Safety Health and Working Conditions Code 2020 collectively referred to as the Labour Codes which consolidate and replace existing multiple labour legislations. In accordance with the requirements of Ind AS 19 Employee Benefits changes to employee benefit plans resulting from legislative amendments constitute a plan amendment necessitating the immediate recognition of any variation in the cost upon such notification. Consequently the Company has evaluated the potential impact and recognized amounting to Rs 1.30 crore which has been disclosed separately as Exceptional items Expenses or Income in the standalone financial results for the quarter and nine months ended December 31 2025. As the underlying Rules to the Labour Codes are yet to be notified the Company will continue to monitor further developments and will evaluate and give effect to any consequential adjustments arising subsequently in this respect. <BR> 5. The group has applied accounting policies in the preparation of these financial results consistent with those followed in the annual financial statements for the year ended March 31 2025. <BR> 6. The auditor opinion is modified in respect of these matters <BR> a) The Company has extended interest free loans aggregating to Rs 11703 lakhs to subsidiaries in earlier years resulting in noncompliance with Section 1867 of the Companies Act 2013. The management is of the view that no interest has been charged on these loans or advances as they were extended to support the working capital requirements facilitate further investments and ensure the liquidity of the respective related party companies. <BR> b) The company is in a process of conducting a physical verification of its property plant equipment and other fixed assets any necessary adjustments if any will be evaluated upon completion of the verification. <BR> c) The company is in a process of conducting a physical verification of its Inventories any necessary adjustments if any will be evaluated upon completion of the verification. <BR> d) Expected Credit Loss ECL on Trade Receivable and Unbilled revenue is recognized based on the simplified approach as per the board approved policy. The company will be evaluating the provision on an ongoing basis and will record additional impairment charges if required by the assessment. <BR> 7. <BR> a) In December 2023 a cyber incident at one of our existing customers infrastructures disrupted operations and resulted in a US 6 million indemnification claim against one of the subsidiary companies in December 2024. The incident stemmed from prior data leakage before our engagement. Legal negotiations are underway to validate the claim amount and management anticipates minimal financial impact as it is sufficiently covered by insurance. The said customer continues to avail of services from the said subsidiary company. <BR> b) In January 2026 Infosys demanded US 7.5 million in indemnification from us based on Upbound Group Inc claims of security breaches caused by our GSD agents failing to follow verification procedures during password and MFA resets in May and June 2025. ADSL disputes the claim citing Upbounds internal procedural failures including conflicting knowledge base articles inconsistent authentication and misconfigured MFA permissions lack of evidence for system outage or reportable breach and contractual clauses that exclude indirect consequential or speculative damages. We have engaged outside counsel and escalated the matter to its insurance carriers. <BR> 8. The consolidated financial results have been made available at companys website www.allieddigital.net. <BR> 2025-04-012025-12-31UnauditedConsolidated7001400000143300000714470000004127500000516000001472300000833000001485000006868000006570000000574700000-13000000561700000200700000-766000001241000000437600000000043760000094000004470000004011000004600000028260000057.117.03007.117.03Other Expenses314300000Other Expenses686800000 Services1952800000Solutions521300000Unallocated46800000 Services5370000000Solutions1631300000Unallocated1433000002520900000714460000025209000007144600000 Services644200000Solutions78000000Unallocated0 Services1771400000Solutions244100000Unallocated0722200000201550000031200000833000004766000001370500000214400000561700000 Services0Solutions0Unallocated0000 Services0Solutions0Unallocated0000The Company is not able to allocate the asset and liabilities under different segments of the CompanyRemeasurement of defined employee benefit plan1190000011900000Remeasurement of defined employee benefit plan119000001190000035000003500000Foreign Currency Translation Difference-7600000-7600000Foreign Currency Translation Difference10000001000000008000009400000