Alldigi Tech Limited (Formerly known as Allsec Technologies Limited) — Quarter ended 31 March 2026 and year ended 31 March 2026
Alldigi Tech Limited (Formerly known as Allsec Technologies Limited)
Registered Office: 46-C, Velachery Main Road, Velachery, Chennai 600 042
CIN No. L72300TN1998PLC041033
(INR in lakhs except earnings per share data)
| Sl. No. | Particulars | Quarter Ended 31 March 2026 Refer Note 13 | Quarter Ended 31 December 2025 (Unaudited) | Quarter Ended 31 March 2025 Refer Note 13 | Year Ended 31 March 2026 (Audited) | Year Ended 31 March 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| a) Revenue from operations | 8,803 | 8,702 | 8,383 | 34,569 | 32,619 | |
| b) Other income (Refer Note 9) | 84 | 1,286 | 500 | 3,254 | 2,814 | |
| Total income (a + b) | 8,887 | 9,988 | 8,883 | 37,823 | 35,433 | |
| 2 | Expenses | |||||
| a) Employee benefits expense (Refer Note 12) | 4,730 | 4,658 | 5,145 | 19,922 | 20,055 | |
| b) Finance costs | 184 | 91 | 83 | 523 | 292 | |
| c) Depreciation and amortisation expense | 1,003 | 829 | 709 | 3,726 | 2,763 | |
| d) Other expenses | 1,305 | 1,326 | 1,320 | 4,725 | 5,024 | |
| Total expenses (a + b + c + d) | 7,222 | 6,904 | 7,257 | 28,896 | 28,134 | |
| 3 | Profit before exceptional items and tax (1-2) | 1,665 | 3,084 | 1,626 | 8,927 | 7,299 |
| 4 | Exceptional items (net) (Refer Note 3, 4 and 5) | (379) | (402) | (80) | (781) | 1,689 |
| 5 | Profit before tax (3+4) | 1,286 | 2,682 | 1,546 | 8,146 | 8,988 |
| 6 | Tax expense / (credit) – (net) | |||||
| a) Current tax (including earlier years taxes) (Refer Note 11) | (434) | 593 | 343 | 1,095 | 1,924 | |
| b) Deferred tax | (283) | (68) | 106 | (331) | 139 | |
| Total tax expense (a+b) | (717) | 525 | 449 | 764 | 2,063 | |
| 7 | Profit for the period / year (5-6) | 2,003 | 2,157 | 1,097 | 7,382 | 6,925 |
| 8 | Other comprehensive income | |||||
| (i) Items that will not be reclassified subsequently to profit or loss | ||||||
| Remeasurement of defined benefit plans | 76 | 3 | (165) | 34 | (243) | |
| Income tax relating to items that will not be reclassified to profit or loss | (19) | (1) | 41 | (9) | 61 | |
| (ii) Items that will be reclassified subsequently to profit or loss | ||||||
| Net change in fair value of forward contracts designated as cash flow hedges (Refer Note 10) | (280) | (40) | – | (386) | – | |
| Income tax relating to items that will be reclassified to profit or loss | 69 | 11 | – | 97 | – | |
| Other comprehensive income / (loss) for the period / year, net of taxes | (154) | (27) | (124) | (264) | (182) | |
| 9 | Total comprehensive income for the period / year (7+8) | 1,849 | 2,130 | 973 | 7,118 | 6,743 |
| 10 | Paid-up equity share capital (Face value of INR 10/- per share) | 1,524 | 1,524 | |||
| 11 | Other Equity | 16,142 | 18,167 | |||
| 12 | Earnings Per Share (EPS) (Face value of INR 10/- per share) | |||||
| (a) Basic (INR) | 13.14 | 14.16 | 7.20 | 48.44 | 45.44 | |
| (b) Diluted (INR) | 13.14 | 14.16 | 7.20 | 48.44 | 45.44 |
See accompanying notes to the financial results
Standalone Balance Sheet as at 31 March 2026
(INR in lakhs)
| Particulars | As at 31 March 2026 (Audited) | As at 31 March 2025 (Audited) |
|---|---|---|
| A ASSETS | ||
| 1. Non-current assets | ||
| (a) Property, plant and equipment | 1,242 | 1,140 |
| (b) Right of use asset (ROUA) | 12,904 | 1,888 |
| (c) Capital work-in progress | 40 | 179 |
| (d) Other intangible assets | 1,042 | 1,438 |
| (e) Intangible assets under development | 84 | 234 |
| (f) Financial assets | ||
| (i) Investments | 1,020 | 1,020 |
| (ii) Other financial assets | 1,240 | 990 |
| (g) Deferred tax assets (net) | 1,144 | 725 |
| (h) Income tax assets (net) | 176 | – |
| (i) Other non-current assets | 2 | 12 |
| Total non-current assets | 18,894 | 7,626 |
| 2. Current assets | ||
| (a) Financial assets | ||
| (i) Investments | 5,912 | 8,273 |
| (ii) Trade receivables | 4,000 | 5,124 |
| (iii) Cash and cash equivalents | 3,743 | 4,269 |
| (iv) Bank balances other than cash and cash equivalents | 380 | 89 |
| (v) Other financial assets | 3,235 | 2,662 |
| (b) Other current assets | 559 | 508 |
| Total current assets | 17,829 | 20,925 |
| Total Assets | 36,723 | 28,551 |
| B EQUITY AND LIABILITIES | ||
| 1. Equity | ||
| (a) Equity Share Capital | 1,524 | 1,524 |
| (b) Other equity | 16,142 | 18,167 |
| Total equity | 17,666 | 19,691 |
| 2. Liabilities | ||
| Non-current liabilities | ||
| (a) Financial liabilities | ||
| (i) Lease liabilities | 10,950 | 760 |
| (b) Provisions | 1,535 | 538 |
| Total non-current liabilities | 12,485 | 1,298 |
| 3. Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Lease liabilities | 1,762 | 1,267 |
| (ii) Trade payables | ||
| (a) Total outstanding dues of micro enterprises and small enterprises | 90 | 53 |
| (b) Total outstanding dues of creditors other than micro enterprises and small enterprises | 3,273 | 2,172 |
| (iii) Other financial liabilities | 430 | 1,624 |
| (b) Other current liabilities | 387 | 488 |
| (c) Provisions | 630 | 1,003 |
| (d) Current Tax Liabilities | – | 955 |
| Total current liabilities | 6,572 | 7,562 |
| Total liabilities | 19,057 | 8,860 |
| Total Equity and Liabilities | 36,723 | 28,551 |
See accompanying notes to the financial results
- Audited Standalone Statement of Cash Flows
(All amounts are in Lakhs of Indian Rupees, unless otherwise stated)
| Particulars | Year ended 31 March 2026 | Year ended 31 March 2025 |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit before tax | 8,146 | 8,988 |
| Adjustments to reconcile net profit to net cash provided by operating activities: | ||
| Exceptional items (net) (Refer Note 3 and 4) | – | (1,689) |
| Depreciation and amortisation expense | 3,726 | 2,763 |
| Exchange difference on translation of assets and liabilities (net) | (5) | (26) |
| Profit on sale of property, plant and equipment (net) | (7) | – |
| Loss allowance for doubtful trade receivables (net) | (356) | 118 |
| Income recognised on account of Lease Termination | (28) | (39) |
| Finance costs | 523 | 225 |
| Fair Value (gain) / loss on financial assets (measured at Fair Value through Profit & Loss) | 437 | (421) |
| Profit on redemption of current investments | (932) | (197) |
| Interest Income: | ||
| – on fixed deposits | (50) | (61) |
| – others | (57) | – |
| Dividend income received from Subsidiary | (2,542) | (1,763) |
| Operating profit before working capital changes | 8,855 | 7,898 |
| Decrease/(Increase) in Trade receivables | 1,470 | (518) |
| (Increase)/Decrease in other financial assets | (388) | (318) |
| (Increase)/Decrease in other assets | (41) | 142 |
| Increase/(Decrease) in trade payables | 1,120 | (1,120) |
| (Decrease)/Increase in other financial liabilities | (292) | 488 |
| (Decrease)/Increase in other liabilities | (101) | (96) |
| Increase/(Decrease) in provisions | 194 | (177) |
| Cash Generated from Operations | 10,817 | 6,299 |
| Net income tax (paid) / refund | (1,845) | 838 |
| Net cash flow generated from operating activities | 8,972 | 7,137 |
| B. CASH FLOWS FROM INVESTING ACTIVITIES | ||
| Purchase of Property, Plant and Equipment, Other intangible assets and Intangible assets under development | (1,907) | (941) |
| Proceeds from sale of Property, plant and equipment | 24 | – |
| Purchase of current investments | (8,305) | (6,355) |
| Proceeds from sale of current investments | 11,161 | 4,288 |
| Other bank balances | (291) | (61) |
| Security Deposits placed | (986) | – |
| Interest received on fixed deposits | 27 | 61 |
| Dividend income received from subsidiary | 2,542 | 1,763 |
| Tax Expenses on Dividend income received by Alldigi Tech Limited (“the Parent”) from Alldigi Tech Manila Inc., Philippines (“the subsidiary”) | (381) | (264) |
| Proceeds from sale of LLC business (net) and transfer for certain customers of PRC business | – | 1,781 |
| Net cash generated from Investing activities | 1,884 | 272 |
| C. CASH FLOWS FROM FINANCING ACTIVITIES | ||
| Payment of Lease Liabilities | (1,817) | (1,654) |
| Interest on Lease liabilities | (427) | (225) |
| Dividend paid | (9,143) | (6,850) |
| Net cash used in Financing activities | (11,387) | (8,729) |
| Net (decrease)/increase in cash and cash equivalents | (531) | (1,320) |
| Effect of exchange differences on cash & cash equivalents held in foreign currency | 5 | (1) |
| Cash and cash equivalents at the beginning of the year | 4,269 | 5,590 |
| Cash and cash equivalents at the end of the year | 3,743 | 4,269 |
| Components of cash and cash equivalents | ||
| Cash on hand | – | – |
| Balance with banks in current accounts | 3,743 | 4,269 |
| Total cash and cash equivalents | 3,743 | 4,269 |
Stamps and signatures appear at the bottom of the page
Consolidated Balance Sheet as at 31 March 2026
(INR in lakhs)
| Particulars | As at 31 March 2026 (Audited) | As at 31 March 2025 (Audited) |
|---|---|---|
| A. ASSETS | ||
| 1. Non-current assets | ||
| (a) Property, plant and equipment | 2,815 | 2,579 |
| (b) Right of use asset (ROUA) | 16,860 | 6,110 |
| (c) Capital work-in progress | 40 | 179 |
| (d) Other intangible assets | 1,088 | 1,482 |
| (e) Intangible assets under development | 84 | 234 |
| (f) Financial assets | ||
| (i) Other financial assets | 1,734 | 1,413 |
| (g) Deferred tax assets (net) | 1,144 | 725 |
| (h) Income tax assets (net) | 176 | – |
| (i) Other non-current assets | 68 | 12 |
| Total non-current assets | 24,009 | 12,734 |
| 2. Current assets | ||
| (a) Financial assets | ||
| (i) Investments | 5,912 | 8,273 |
| (ii) Trade receivables | 6,926 | 7,188 |
| (iii) Cash and cash equivalents | 8,471 | 8,140 |
| (iv) Bank balances other than cash and cash equivalents above | 386 | 94 |
| (v) Other financial assets | 5,425 | 4,761 |
| (b) Other current assets | 785 | 738 |
| Total current assets | 27,905 | 29,194 |
| Total Assets | 51,914 | 41,928 |
| B. EQUITY AND LIABILITIES | ||
| 1. Equity | ||
| (a) Equity Share Capital | 1,524 | 1,524 |
| (b) Other equity | 23,574 | 24,425 |
| Total equity | 25,098 | 25,949 |
| 2. Liabilities | ||
| Non-current liabilities | ||
| (a) Financial liabilities | ||
| (i) Lease liabilities | 14,253 | 4,332 |
| (b) Provisions | 1,869 | 804 |
| Total non-current liabilities | 16,122 | 5,136 |
| 3. Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Lease liabilities | 2,816 | 1,988 |
| (ii) Trade payables | ||
| (a) Total outstanding dues of micro enterprises and small enterprises | 90 | 53 |
| (b) Total outstanding dues of creditors other than micro enterprises and small enterprises | 5,713 | 4,389 |
| (iii) Other financial liabilities | 655 | 1,625 |
| (b) Other current liabilities | 616 | 679 |
| (c) Provisions | 630 | 1,003 |
| (d) Current Tax Liabilities | 174 | 1,106 |
| Total current liabilities | 10,694 |