Computer Age Management Services Limited — Quarter and year ended 31 March 2026
| S. No | Particulars | Internal Auditors |
|---|---|---|
| 1. | Reason for Change viz. Re-appointment | Appointed M/s. R Ranga Rao & Co as Internal Auditors of the Company for a period of one year for FY 26-27 |
| 2. | Date of Re-Appointment & Terms of Re-appointment | 01.04.2026 to 31.03.2027 |
| 3. | Brief profile | The firm was established in 1967 as a proprietorship accounting and audit firm by late Mr. R. Ranga Rao and currently has a team of 2 partners, 20+ staff and a team of associates/Experts. The firm has been serving clients including MNCs from varied industries including IT/ITES, NBFC, Banking & Mutual Funds |
| 4. | Disclosure of relationships between directors | Not applicable |
| Particulars | Quarter ended 31 March 2026 (Refer note 6) |
Quarter ended 31 December 2025 Unaudited |
Quarter ended 31 March 2025 (Refer note 6) |
Year ended 31 March 2026 Audited |
Year ended 31 March 2025 Audited |
|---|---|---|---|---|---|
| I Revenue from operations | 35,700.73 | 36,697.22 | 33,643.81 | 1,41,225.69 | 1,33,390.02 |
| II Other income | 1,087.84 | 1,083.30 | 1,021.19 | 4,238.05 | 4,154.62 |
| III Total revenue | 36,788.57 | 37,780.52 | 34,665.00 | 1,45,463.74 | 1,37,544.64 |
| IV Expenses | |||||
| Employee benefits expense | 9,813.97 | 9,845.25 | 9,433.36 | 39,256.72 | 37,300.40 |
| Finance costs | 130.91 | 143.04 | 170.14 | 592.38 | 716.41 |
| Depreciation and amortisation expense | 2,478.87 | 2,234.38 | 1,950.96 | 8,661.14 | 6,513.15 |
| Other expenses | 10,764.59 | 9,566.41 | 9,048.93 | 38,534.16 | 34,375.36 |
| Total expenses | 23,188.34 | 21,789.08 | 20,603.39 | 87,044.40 | 78,905.32 |
| V Profit before tax | 13,600.23 | 15,991.44 | 14,061.61 | 58,419.34 | 58,639.32 |
| VI Tax expense / (benefit): | |||||
| Current tax | 4,160.10 | 3,736.27 | 3,502.96 | 15,205.97 | 14,623.35 |
| Adjustment of tax relating to earlier periods/ years | (221.34) | (235.09) | (456.43) | ||
| Deferred tax (credit)/charge | (237.77) | 292.62 | (49.01) | (39.81) | (86.39) |
| Net tax expense | 3,700.99 | 3,793.80 | 3,453.95 | 14,709.73 | 14,536.96 |
| VII Profit for the period / year | 9,899.24 | 12,197.64 | 10,607.66 | 43,709.61 | 44,102.36 |
| VIII Other Comprehensive Income | |||||
| Items that will not be reclassified to Profit or Loss | |||||
| – Re-measurement gain/(loss) on defined benefit plan | 83.73 | (21.30) | (40.58) | (74.89) | (287.44) |
| Income tax relating to items that will not be reclassified to profit or loss | (21.07) | 5.36 | 10.21 | 18.85 | 72.34 |
| Total Other Comprehensive Income / (Loss) for the period / year, (net of tax) | 62.66 | (15.94) | (30.37) | (56.04) | (215.10) |
| IX Total Comprehensive Income for the period / year | 9,961.90 | 12,181.70 | 10,577.29 | 43,653.57 | 43,887.26 |
| X Paid up equity share capital (face value of Rs 2/- per share) | 4,959.69 | 4,953.01 | 4,942.98 | 4,959.69 | 4,942.98 |
| XI Other Equity | 1,15,877.86 | 98,647.86 | |||
| *XII Earnings per share (Refer Note 7) : (In Rs /-) (face value of Rs 2/- per share) | |||||
| (a) Basic | 3.99 | 4.93 | 4.29 | 17.66 | 17.90 |
| (b) Diluted | 3.98 | 4.90 | 4.27 | 17.56 | 17.83 |
| Particulars | As at 31 March 2026 (Audited) | As at 31 March 2025 (Audited) |
|---|---|---|
| A. ASSETS | ||
| 1. Non-current assets | ||
| Property, plant and equipment | 13,423.25 | 10,157.34 |
| Capital work in progress | 87.69 | 520.64 |
| Other intangible assets | 2,486.51 | 3,093.67 |
| Right of use assets | 4,474.73 | 6,119.34 |
| Intangible assets under development | 8,773.56 | 3,895.20 |
| Financial assets | ||
| – Investments | 28,963.51 | 30,899.11 |
| – Loans | 431.49 | 299.80 |
| – Other financial assets | 1,428.16 | 1,363.19 |
| Deferred tax assets (net) | 1,119.03 | 1,079.22 |
| Other non-current assets | 72.34 | 116.62 |
| Total non-current assets | 61,260.27 | 57,544.13 |
| 2. Current assets | ||
| Financial assets | ||
| – Investments | 28,116.31 | 26,890.26 |
| – Trade receivables | 3,701.09 | 10,075.02 |
| – Cash and cash equivalents | 631.07 | 886.85 |
| – Bank balances other than cash and cash equivalents | 36,458.06 | 20,096.02 |
| – Loans | 411.54 | 354.68 |
| – Other financial assets | 895.38 | 617.55 |
| Other current assets | 23,100.75 | 29,221.27 |
| Total current assets | 93,314.20 | 88,141.65 |
| TOTAL ASSETS | 1,54,574.47 | 1,45,685.78 |
| B. EQUITY AND LIABILITIES | ||
| 1. Equity | ||
| Equity share capital | 4,959.69 | 4,942.98 |
| Other equity | 1,15,877.86 | 98,647.86 |
| Total Equity | 1,20,837.55 | 1,03,590.84 |
| 2. Non-current liabilities | ||
| Financial liabilities | ||
| – Lease liability | 2,938.77 | 4,695.27 |
| Provisions | 6,097.86 | 6,314.96 |
| Total non-current liabilities | 9,036.63 | 11,010.23 |
| 3. Current liabilities | ||
| Financial liabilities | ||
| – Lease liability | 2,492.58 | 2,605.06 |
| – Trade payables | ||
| – Total outstanding dues of micro enterprises and small enterprises | 266.37 | 278.37 |
| – Total outstanding dues of creditors other than micro enterprises and small enterprises | 7,442.92 | 7,021.95 |
| – Other financial liabilities | 7,561.93 | 6,767.43 |
| Other current liabilities | 4,978.77 | 11,496.89 |
| Provisions | 616.36 | 948.11 |
| Current tax liabilities (net) | 1,341.36 | 1,966.90 |
| Total current liabilities | 24,700.29 | 31,084.71 |
| Total liabilities | 33,736.92 | 42,094.94 |
| Total equity and liabilities | 1,54,574.47 | 1,45,685.78 |
| Particulars | For the year ended 31 March 2026 (Audited) | For the year ended 31 March 2025 (Audited) |
|---|---|---|
| A. Cash flow from Operating Activities | ||
| Profit / (Loss) before tax | 58,419.34 | 58,639.32 |
| Adjustments to reconcile profit before tax to net cash flows | ||
| Depreciation and amortisation expense | 8,661.14 | 6,513.15 |
| Loss/(Gain) on disposal of property, plant and equipment | (2.02) | 10.84 |
| Expense on employee stock option scheme | 958.70 | 1,371.80 |
| Finance costs | 592.38 | 716.41 |
| Interest income on term deposit and Loans | (1,876.47) | (1,589.15) |
| Dividend income | (15.16) | (15.62) |
| Net (gain) / loss on sale of investments | (1,768.91) | (2,569.31) |
| Fair value gain/(loss) on financial instrument at FVTPL | (87.24) | 264.69 |
| Impairment losses allowance | 2,630.95 | 159.43 |
| (Gain) / Loss on termination of lease contract | (0.24) | (4.20) |
| Remeasurements on defined benefit obligation | (74.89) | (287.44) |
| Increase / (decrease) in provisions, gratuity | (241.77) | (366.32) |
| Operating profit / (loss) before working capital changes | 67,195.81 | 62,843.60 |
| Working capital adjustment: | ||
| Adjustments for (increase) / decrease in operating assets: | ||
| (Increase)/decrease in trade receivables | 6,258.08 | (5,329.80) |
| (Increase)/decrease in other current assets | (1,409.30) | (1,484.32) |
| (Increase)/decrease in other non-current assets | 7.04 | 2.40 |
| (Increase)/decrease in other financial assets [current and non current] | 143.30 | 66.11 |
| (Increase)/decrease in loans & advances [current and non current] | (188.55) | (533.89) |
| Change in money held in trust | 7,538.55 | 643.24 |
| Adjustments for increase / (decrease) in operating liabilities: | ||
| Increase / (decrease) in trade payables | 408.97 | 1,204.32 |
| Increase / (decrease) in provisions [Current & Non current] | (307.08) | 97.75 |
| Increase / (decrease) in other Current Liabilities | (6,518.08) | 197.26 |
| Cash generated from operations | 73,128.74 | 57,706.67 |
| Net income tax paid (net of refunds) | (15,356.23) | (13,475.95) |
| Net cash flow from / (used in) operating activities (A) | 57,772.51 | 44,230.72 |
| B. Cash flow from investing activities | ||
| Purchase of property, plant and equipment and intangible assets (including CWIP and IAUD) | (13,161.00) | (11,432.06) |
| Proceeds from sale of property, plant and equipment and intangible assets | 57.24 | 10.31 |
| Proceeds/(investment) in deposits having original maturity of more than 3 months (net) | (16,362.04) | (3,725.29) |
| Purchase / Proceeds from sale of investments | 630.10 | 4,757.15 |
| Investment in subsidiaries | 206.27 | (1,073.83) |
| Interest received | 1,543.57 | 1,291.43 |
| Dividend received | 15.16 | 15.62 |
| Net cash flow from / (used in) investing activities (B) | (27,070.70) | (10,156.67) |
| C. Cash flow from financing activities | ||
| Proceeds from issue of equity shares under Employee stock option plan | 2,921.09 | 4,272.03 |
| Payment of principal portion on lease liabilities | (2,833.56) | (2,425.68) |
| Payment of interest portion on lease liabilities | (592.38) | (716.41) |
| Dividends paid | (30,452.74) | (34,497.79) |
| Net cash flow from / (used in) financing activities (C) | (30,957.59) | (33,367.84) |
| Net increase / (decrease) in Cash and cash equivalents (A+B+C) | (255.78) | 706.21 |
| Cash and cash equivalents at the beginning of the year | 886.85 | 180.64 |
| Cash and cash equivalents at the end of the year | 631.07 | 886.85 |
| Description | 31 March 2026 | 31 March 2025 |
|---|---|---|
| Cash on hand | 2.83 | 2.28 |
| Balance with bank – In current accounts | 628.24 | 884.57 |
| Total Cash and cash equivalents | 631.07 | 886.85 |
| Particulars | Quarter ended 31 March 2026 (Refer note 6) |
Quarter ended 31 December 2025 Unaudited |
Quarter ended 31 March 2025 (Refer note 6) |
Year ended 31 March 2026 Audited |
Year ended 31 March 2025 Audited |
|---|---|---|---|---|---|
| I Revenue from operations | 39,522.02 | 39,013.90 | 35,616.58 | 1,51,624.90 | 1,42,248.33 |
| II Other income | 1,293.77 | 1,287.98 | 1,341.59 | 5,116.71 | 5,263 |