Odigma Consultancy Solutions Limited — Quarter and year ended March 31, 2026
| Sr. No. | Particulars | Quarter Ended March 31, 2026 (Audited) (Refer Note 5) | Quarter Ended December 31, 2025 (Unaudited) | Quarter Ended March 31, 2025 (Audited) (Refer Note 5) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income from operations | |||||
| Revenue from operations | 1,374.90 | 956.26 | 1,519.00 | 4,244.62 | 4,733.89 | |
| Total income from operations | 1,374.90 | 956.26 | 1,519.00 | 4,244.62 | 4,733.89 | |
| 2 | Other income | 33.71 | 48.30 | 13.34 | 143.42 | 17.13 |
| 3 | Total income (1+2) | 1,408.61 | 1,004.56 | 1,532.34 | 4,388.04 | 4,751.02 |
| 4 | Expenses | |||||
| Operating expenses | 1,046.98 | 616.34 | 1,183.83 | 2,755.25 | 3,502.27 | |
| Employee benefit expenses | 271.26 | 283.72 | 205.67 | 1,011.05 | 810.82 | |
| Finance cost | – | – | – | – | – | |
| Depreciation and amortisation expenses | 20.86 | 20.70 | 53.74 | 64.21 | 212.12 | |
| Other expenses | 50.68 | 257.44 | 68.20 | 682.02 | 165.10 | |
| Total expenses | 1,389.78 | 1,178.20 | 1,511.44 | 4,512.53 | 4,690.31 | |
| 5 | Profit/(Loss) before exceptional item and tax (3-4) | 18.83 | (173.64) | 20.90 | (124.49) | 60.71 |
| 6 | Exceptional items | |||||
| Statutory impact of new Labour Codes (Refer note 3) | 18.76 | 18.76 | – | |||
| 7 | Profit/(Loss) before tax (5-6) | 18.83 | (192.40) | 20.90 | (143.25) | 60.71 |
| 8 | Tax expenses | |||||
| – for current year | 4.73 | (48.43) | 5.26 | (36.06) | 15.28 | |
| – for previous year | 1.12 | – | 6.44 | 1.12 | 6.44 | |
| Total Tax Expenses | 5.85 | (48.43) | 11.70 | (34.94) | 21.72 | |
| 9 | Profit/(Loss) after tax (7-8) | 12.98 | (143.97) | 9.20 | (108.31) | 38.99 |
| Other Comprehensive Income//(Expenses) (net of tax) | ||||||
| Items that will not be reclassified to profit or loss | ||||||
| – Re-measurement gains / (losses) on defined benefit plans | 2.84 | (3.74) | 0.97 | (0.90) | (1.12) | |
| – Net Change in fair value of Investments in equity and preference instruments (Refer note 4) | (605.57) | – | (977.46) | (605.57) | (977.46) | |
| – Income tax relating to items that will not be reclassified to profit or loss | 86.60 | – | 139.78 | 86.60 | 139.78 | |
| 10 | Other comprehensive income/(Expenses), net of tax | (516.13) | (3.74) | (836.71) | (519.87) | (838.80) |
| 11 | Total Comprehensive Income/(Expenses) for the period / year (after tax) (9+10) | (503.15) | (147.71) | (827.51) | (628.18) | (799.81) |
| 12 | Paid-up equity share capital (Face Value of the share Re. 1/- each) | 312.58 | 312.58 | 312.58 | 312.58 | 312.58 |
| 13 | Other equity | 5,029.86 | 5,606.35 | |||
| 14 | **Earnings per share *** | |||||
| (a) Basic | 0.04 | (0.46) | 0.03 | (0.35) | 0.12 | |
| (b) Diluted | 0.04 | (0.46) | 0.03 | (0.34) | 0.12 |
| PARTICULARS | March 31, 2026 (Audited) | March 31, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| I. Non-current assets | ||
| Property, plant and equipment | 40.89 | 36.23 |
| Intangible assets | 542.62 | 245.23 |
| Intangible assets under development | 0.63 | 0.63 |
| Financial assets | ||
| Investments | 918.96 | 1,524.54 |
| Deferred tax assets (net) | 292.88 | 170.22 |
| Income tax assets (net) | 173.89 | 84.28 |
| Total non-current assets | 1,969.87 | 2,061.13 |
| II. Current assets | ||
| Financial assets | ||
| Trade receivables | 686.98 | 864.79 |
| Cash and cash equivalents | 81.67 | 2,724.29 |
| Loans | 1,250.00 | – |
| Others financial assets | 1,726.74 | 810.03 |
| Other current assets | 552.69 | 321.36 |
| Total current assets | 4,298.08 | 4,720.47 |
| Total Assets | 6,267.95 | 6,781.60 |
| EQUITY AND LIABILITIES | ||
| EQUITY | ||
| Equity share capital | 312.58 | 312.58 |
| Other equity | 5,029.86 | 5,606.35 |
| Total equity | 5,342.44 | 5,918.93 |
| LIABILITIES | ||
| I. Non-current liabilities | ||
| Provisions | 47.01 | 25.02 |
| Total non-current liabilities | 47.01 | 25.02 |
| II. Current liabilities | ||
| Financial liabilities | ||
| Trade payables | ||
| Total outstanding dues to micro and small enterprises | 30.23 | 7.10 |
| Total outstanding dues to other than micro and small enterprises | 157.08 | 62.22 |
| Other financial liabilities | 281.47 | 398.73 |
| Other current liabilities | 396.35 | 362.13 |
| Provisions | 13.37 | 7.47 |
| Total current liabilities | 878.50 | 837.65 |
| Total Equity and Liabilities | 6,267.95 | 6,781.60 |
| Sr. No. | PARTICULARS | Year Ended March 31, 2026 (Audited) | Year Ended March 31, 2025 (Audited) |
|---|---|---|---|
| A | Cash Flow from operating activities: | ||
| Profit Before taxation | (143.25) | 60.71 | |
| Adjustments to reconcile profit before tax to net cash flows: | |||
| – Depreciation and amortization expenses | 64.21 | 212.12 | |
| – Employee stock option expense (net) | 51.71 | – | |
| – Interest income | (121.89) | (7.49) | |
| – Unrealised foreign currency loss / (gain) | (1.35) | – | |
| – Liability no longer required | (0.07) | – | |
| – Allowance for doubtful debts | 65.89 | – | |
| – Excess provision written back | – | (0.33) | |
| – Balances written off | 14.34 | – | |
| – Bad debts written off | 3.35 | 32.81 | |
| Operating Profit before Working Capital Changes | (67.06) | 297.82 | |
| Adjustments for: | |||
| – Increase / (decrease) in trade payables | 117.97 | (1,129.40) | |
| – (Increase) / decrease in trade receivables | 109.93 | 284.10 | |
| – (Increase) / decrease in other current & non-current assets | (752.69) | 2,040.99 | |
| – Increase / (decrease) in other current & non-current liabilities and provisions | (55.96) | 42.34 | |
| Net Changes in Working Capital | (580.75) | 1,238.03 | |
| Cash Generated from Operations | (647.81) | 1,535.85 | |
| – Direct taxes paid (net of income tax refund) | (90.73) | (23.25) | |
| Net Cash (used in) Operating Activities | (738.54) | 1,512.60 | |
| B | Cash Flow from Investing Activities | ||
| – Payment for acquisition of property, plant and equipment and intangible asset (including intangible under development) | (366.27) | (9.40) | |
| – Loans and advances (given)/ received back (net) | (1,550.00) | 932.05 | |
| – Interest received | 12.19 | 4.04 | |
| – Proceeds / (payment) to investments (net) | – | (767.00) | |
| Net cash (used in) Investing Activities | (1,904.08) | 159.69 | |
| C | Cash Flow from Financing Activities | ||
| – Listing expenses | – | (160.61) | |
| Net Cash (used in) Financing Activities | – | (160.61) | |
| Net Increase / (Decrease) in cash & cash equivalents (A+B+C) | (2,642.62) | 1,511.68 | |
| Cash & Cash equivalent at the beginning of the year | 2,724.29 | 1,212.61 | |
| Cash & Cash equivalent at the end of the year | 81.67 | 2,724.29 |
| Sr. No. | Particulars | Quarter Ended on March 31, 2026 (Audited) (Refer Note 5) | Quarter Ended on December 31, 2025 (Unaudited) | Quarter Ended on March 31, 2025 (Audited) (Refer Note 5) | Year Ended on March 31, 2026 (Audited) | Year Ended on March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| March 31, 2026 (Audited) (Refer Note 5) | December 31, 2025 (Unaudited) | March 31, 2025 (Audited) (Refer Note 5) | March 31, 2026 (Audited) | March 31, 2025 (Audited) | ||
| 1 | Segment Revenue | |||||
| (a) Digital Marketing | 1,319.92 | 907.55 | 1,350.47 | 3,924.86 | 4,175.04 | |
| (b) Global Top Level Domain Undertaking | 54.98 | 48.71 | 168.53 | 319.76 | 558.85 | |
| Total Revenue | 1,374.90 | 956.26 | 1,519.00 | 4,244.62 | 4,733.89 | |
| 2 | Segment Results Profit/(Loss) before tax and interest from each segment | |||||
| (a) Digital Marketing | 33.35 | (159.31) | (61.13) | (191.94) | (174.21) | |
| (b) Global Top Level Domain Undertaking | 3.92 | (11.54) | 94.02 | 124.28 | 260.09 | |
| Total segment results | 37.27 | (170.85) | 32.89 | (67.66) | 85.88 | |
| Less: i) Interest expense | – | – | – | – | – | |
| Less: ii) Other un-allocable expenditure | 18.44 | 21.55 | 19.48 | 75.59 | 32.66 | |
| Add: iii) Un-allocable income | – | – | 7.49 | – | 7.49 | |
| Profit before tax | 18.83 | (192.40) | 20.90 | (143.25) | 60.71 | |
| 3 | Segment Assets | |||||
| (a) Digital Marketing | 5,360.03 | 6,475.26 | 5,753.00 | 5,360.03 | 5,753.00 | |
| (b) Global Top Level Domain Undertaking | 777.69 | 737.23 | 720.40 | 777.69 | 720.40 | |
| (c) Unallocable corporate assets | 468.36 | 386.44 | 308.20 | 468.36 | 308.20 | |
| Total Segment Assets | 6,606.08 | 7,598.93 | 6,781.60 | 6,606.08 | 6,781.60 | |
| 4 | Segment Liabilities | |||||
| (a) Digital Marketing | 986.93 | 1,547.84 | 546.70 | 986.93 | 546.70 | |
| (b) Global Top Level Domain Undertaking | 213.68 | 169.86 | 280.68 | 213.68 | 280.68 | |
| (c) Unallocable corporate liabilities | 63.03 | 60.59 | 35.29 | 63.03 | 35.29 | |
| Total Segment Liabilities | 1,263.64 | 1,778.29 | 862.67 | 1,263.64 | 862.67 | |
| 5 | Capital Employed (Segment assets – Segment liabilities) | |||||
| (a) Digital Marketing | 4,373.10 | 4,927.42 | 5,206.30 | 4,373.10 | 5,206.30 | |
| (b) Global Top Level Domain Undertaking | 564.01 | 567.37 | 439.72 | 564.01 | 439.72 | |
| (c) Unallocable corporate assets less liabilities | 405.33 | 325.85 | 272 |