DiGiSPICE Technologies Limited — quarter ended March 31, 2026 (audited) and year ended March 31, 2026 (audited)
DiGiSPICE Technologies Limited — Audited Standalone Financial Results (Rs. in lakhs)
| Sl.No. | Particulars | Quarter ended March 31, 2026 (Audited)* | Quarter ended Dec 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Audited)* | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| A | Continuing operations | |||||
| 1 | Income | |||||
| Revenue from operations | – | – | – | – | – | |
| Other income | 421.29 | 96.55 | 97.37 | 818.85 | 696.94 | |
| Total income | 421.29 | 96.55 | 97.37 | 818.85 | 696.94 | |
| 2 | Expenses | |||||
| Employee benefits expense (refer note 5) | 104.40 | 107.13 | 64.98 | 445.17 | 669.33 | |
| Finance cost | 0.08 | 0.10 | 0.19 | 0.49 | 0.94 | |
| Depreciation and amortization expense | 21.64 | 39.73 | 38.05 | 142.81 | 120.57 | |
| Other expenses | 123.23 | 97.37 | 137.12 | 376.31 | 724.48 | |
| Total expenses | 249.35 | 244.33 | 240.34 | 964.78 | 1,515.32 | |
| 3 | Profit/(loss) from continuing operations before exceptional items and tax | 171.94 | (147.78) | (142.97) | (145.93) | (818.38) |
| 4 | Exceptional items | – | 85.53 | – | 85.53 | – |
| Statutory impact of new labour codes (Refer note 13) | – | 85.53 | – | 85.53 | – | |
| 5 | Profit/(loss) from continuing operations before tax | 171.94 | (233.31) | (142.97) | (231.46) | (818.38) |
| 6 | Tax expense: | |||||
| – Current tax | – | – | – | – | – | |
| – Deferred tax | – | – | – | – | – | |
| 7 | Profit/(loss) after tax from continuing operations | 171.94 | (233.31) | (142.97) | (231.46) | (818.38) |
| B | Discontinued operations | |||||
| Profit/(loss) from discontinued operations before tax | (106.56) | (47.92) | (1,577.61) | (161.44) | (4,476.87) | |
| Tax expense of discontinued operations | – | 0.71 | – | – | 66.83 | |
| 8 | Profit/(loss) after tax from discontinued operations | (106.56) | (47.92) | (1,578.32) | (161.44) | (4,543.70) |
| 9 | Profit/(loss) after tax (7+8) | 65.38 | (281.23) | (1,721.29) | (392.90) | (5,362.08) |
| 10 | Other comprehensive income | |||||
| Items that will not be reclassified to Profit or Loss | 4.52 | (2.05) | (22.32) | 2.47 | (22.32) | |
| Income tax relating to items that will not be reclassified to profit or loss | – | – | – | – | – | |
| 11 | Total comprehensive income for the period/year (Comprising profit/ (loss) and other comprehensive income for the period/year) | 69.90 | (283.28) | (1,743.61) | (390.43) | (5,384.40) |
| 12 | Paid up equity share capital | 6,252.10 | 6,252.10 | 6,226.65 | 6,252.10 | 6,226.65 |
| 13 | Face value of share (Rs.) | 3 | 3 | 3 | 3 | 3 |
| 14 | Other equity | – | – | – | 10,205.85 | 10,507.33 |
| 15 | Earnings Per Share (for continuing operations) (in Rs.) (of Rs. 3/- each) (Not Annualized except for the year end) | |||||
| (a) Basic | 0.07 | (0.10) | (0.06) | (0.10) | (0.35) | |
| (b) Diluted | 0.07 | (0.10) | (0.06) | (0.10) | (0.35) | |
| 16 | Earnings Per Share (for discontinued operations) (in Rs.) (of Rs. 3/- each) (Not Annualized except for the year end) | |||||
| (a) Basic | (0.05) | (0.02) | (0.68) | (0.07) | (1.95) | |
| (b) Diluted | (0.05) | (0.02) | (0.68) | (0.07) | (1.95) | |
| 17 | Earnings Per Share (for continuing and discontinued operations) (in Rs.) (of Rs. 3/- each) (Not Annualized except for the year end) | |||||
| (a) Basic | 0.02 | (0.12) | (0.74) | (0.17) | (2.30) | |
| (b) Diluted | 0.02 | (0.12) | (0.74) | (0.17) | (2.30) |
Standalone Balance Sheet (Rs. in lakhs)
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| Assets | ||
| Non-current assets | ||
| Property, plant and equipment | 327.81 | 388.42 |
| Investment properties | 1,015.01 | 1,094.40 |
| Right of use assets | 2.41 | 7.23 |
| Financial assets | ||
| Investments | 9,077.08 | 9,627.18 |
| Loans | – | 6.25 |
| Other financial assets | 224.20 | 1,108.25 |
| Non current tax assets (net) | 270.78 | 270.78 |
| Other Non current assets | 2.73 | – |
| Total non-current assets | 10,920.02 | 12,502.50 |
| Current assets | ||
| Financial assets | ||
| Cash and cash equivalents | 115.47 | 152.29 |
| Bank balance other than above | 493.94 | 2,311.33 |
| Loans | – | 251.80 |
| Other financial assets | 4,968.98 | 1,750.92 |
| Current tax assets | 48.57 | 59.54 |
| Other current assets | 175.56 | 139.94 |
| Total current assets | 5,800.52 | 4,665.82 |
| Assets held for sale (discontinued operations) | 1,152.49 | 1,143.45 |
| Total assets | 17,873.02 | 18,311.77 |
| Equity and liabilities | ||
| Equity | ||
| Equity share capital | 6,252.10 | 6,226.65 |
| Other equity | 10,205.85 | 10,507.33 |
| Total equity | 16,457.95 | 16,733.98 |
| Non-current liabilities | ||
| Financial liabilities | ||
| Lease liabilities | – | 2.79 |
| Provisions | 199.09 | 82.18 |
| Total non-current liabilities | 199.09 | 84.97 |
| Current liabilities | ||
| Financial liabilities | ||
| Lease liabilities | 2.78 | 5.06 |
| Trade payables | ||
| – total outstanding dues of micro and small enterprises | 0.21 | 1.03 |
| – total outstanding dues of creditors other than micro and small enterprises | 119.22 | 217.94 |
| Other financial liabilities | 31.93 | 44.74 |
| Provisions | 4.30 | 24.71 |
| Other current liabilities | 111.46 | 221.61 |
| Total current liabilities | 269.90 | 515.09 |
| Liabilities directly associated with assets held for sale (discontinued operations) | 946.08 | 977.73 |
| Total equity and liabilities | 17,873.02 | 18,311.77 |
Standalone Cash Flow Statement (Rs. in lakhs)
| Particulars | For the year ended March 31, 2026 | For the year ended March 31, 2025 |
|---|---|---|
| Operating activities | ||
| (Loss) before tax from continuing operations | (231.46) | (818.38) |
| (Loss) before tax from discontinued operations | (161.44) | (4,476.87) |
| Adjustments to reconcile profit before tax to net cash flows: | ||
| Exceptional items: | ||
| Provision/(Reversal of provision) for diminution in the value of non current investments | – | 4,102.72 |
| Depreciation and amortisation expense | 142.81 | 146.15 |
| Loss on disposal of property, plant and equipment and right of use assets (net) | 0.29 | 5.19 |
| Share based payment expense | 2.03 | 9.09 |
| Interest income on financial and non financial assets | (435.69) | (497.21) |
| Net loss on foreign currency transactions and translations | 92.82 | 19.51 |
| Dividend income | (128.22) | (160.21) |
| Unclaimed balances written back (net) | (24.19) | (3.01) |
| Rental income (including on investment properties) | (30.77) | (23.42) |
| Finance cost | 0.49 | 4.06 |
| Provision for doubtful receivables/ bad debts written off | – | 5.57 |
| Operating (loss) before working capital changes | (773.32) | (1,686.81) |
| Movements in working capital: | ||
| (Increase)/ Decrease in trade receivables | (4.51) | 538.15 |
| (Increase) in other receivables | (208.36) | (56.87) |
| (Decrease) in trade payables | (199.81) | (403.01) |
| Increase/ (Decrease) in provisions | 98.97 | (70.78) |
| (Decrease) in other liabilities | (25.47) | (80.15) |
| Cash (used in) operating activities | (1,112.51) | (1,759.46) |
| Direct taxes refund received (net of payments) | 10.96 | 1,251.89 |
| Net cash from (used in) operating activities (A) | (1,101.55) | (507.57) |
| Investing activities | ||
| Proceeds from disposal of property, plant and equipment and right of use assets | 1.71 | 27.94 |
| Acquisition of property, plant & equipment | – | (331.08) |
| Proceeds from redemption of non convertible redeemable preference shares | 1,000.00 | 500.00 |
| Dividend received on non convertible redeemable preference shares | 128.22 | 160.21 |
| Purchase of investments in subsidiary company | (449.90) | – |
| Rental income (including on investment properties) | 0.86 | 23.42 |
| Interest received | 348.16 | 694.05 |
| Loan to body corporate | 250.00 | (250.00) |
| Change in deposits | (321.13) | (459.13) |
| Net cash from investing activities (B) | 957.92 | 365.40 |
| Financing activities | ||
| Proceeds from share capital issued | 25.45 | 42.00 |
| (Repayment) from borrowings (net) | – | (406.60) |
| Securities premium received on share capital issued | 86.92 | 143.50 |
| Interest paid | – | (3.12) |
| Principal payment of lease liabilities (including interest) | (5.56) | (5.29) |
| Net cash from/ (used in) financing activities (C) | 106.81 | (229.51) |
| Net (decrease)/ increase in cash and cash equivalents (A + B + C) | (36.82) | (371.68) |
| Cash and cash equivalents at the beginning of the year | 152.29 | 523.97 |
Standalone Cash and cash equivalents at the end of the year
| Particulars | Amount (A) | Amount (B) |
|---|---|---|
| Components of cash and cash equivalents: | ||
| – Cash on hand | 1.22 | 0.98 |
| – With banks: | ||
| on current accounts | 64.25 | 105.25 |
| Deposits with original maturity of less than three months | 50.00 | 46.07 |
| Total cash and cash equivalents | 115.47 | 152.29 |
Consolidated Audited Financial Results (Rs. in Lakhs unless otherwise stated)
| Sl. No. | Particulars | Quarter ended March 31, 2026 (Audited) (Refer note 16) | Quarter ended Dec 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Audited) (Refer note 16) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| A | Continuing operations | |||||
| 1 | Income | |||||
| Revenue from operations | 10,717.23 | 10,913.19 | 11,680.60 | 46,464.56 | 44,847.55 | |
| Other income | 745.81 | 590.50 | 607.73 | 2,461.59 | 2,479.12 | |
| Total income | 11,463.04 | 11,503.69 | 12,288.33 | 48,926.15 | 47,326.67 | |
| 2 | Expenses: | |||||
| Cost of goods and services procured | 50.29 | 149.26 | 232.20 | 1,553.23 | 1,503.27 | |
| (Increase)/decrease in inventories of procured goods | 113.31 | (6.24) | 47.40 | 62.47 | 97.28 | |
| Cost of services rendered | 5,691.62 | 5,633.51 | 6,496.08 | 24,732.88 | 25,448.97 | |
| Employee benefits expense (refer note 4) | 2,692.16 | 2,776.31 | 2,585.75 | 10,822.95 | 10,748.99 | |
| Finance cost | 52.00 | 54.85 | 73.69 | 202.87 | 252.58 | |
| Depreciation and amortization expense | 184.48 | 216.57 | 159.84 | 796.22 | 588.20 | |
| Other expenses | 2,051.36 | 1,757.45 | 2,249.92 | 7,239.95 | 7,384.71 | |
| Total expenses | 10,835.22 | 10,581.71 | 11,944.88 | 45,410.57 | 46,024.00 | |
| 3 | Profit before share in profit/(loss) of associates, exceptional items and tax | 627.82 | 921.98 | 443.45 | 3,515.58 | 1,302.67 |
| 4 | Share in Profit/ (loss) of associates | – | – | – | – | – |
| 5 |