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Q2 FY27 Earnings Update October 2026
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Safe Harbor and Disclaimer 2 This presentation has been prepared by Alldigi Tech Limited (“Company") solely for information purposes without any regard to any specific objectives, financial situations or informational needs of any particular person. This presentation may not be copied, distributed or disseminated, directly or indirectly, in any manner. Failure to comply with this directive may result in a violation of the applicable law in certain jurisdictions. By reviewing this presentation, you agree to be bound by the restrictions contained herein, and to maintain absolute confidentiality, regarding the information disclosed in these materials. This presentation does not constitute or form part of and should not be construed as, directly or indirectly, any offer or invitation or inducement to sell or issue, or any solicitation of any offer to purchase or subscribe for, any securities of the Company by any person in any jurisdiction, including in India, nor shall it or any part of it or the fact of its distribution form the basis of, or be relied on in connection with, any investment decision or any contract or commitment therefore. This presentation contains statements that constitute forward looking statements. These statements include descriptions regarding the intent, belief or current expectations of the Company or its directors and officers with respect to the results of operations and financial condition of the Company. These statements can be recognized by the use of words such as ''expects", "plans", 'will", "estimates", "projects", or other words of similar meaning. Such forward-looking statements are not guarantees of future performance and involve risks and uncertainties, and actual results may differ materially from those in such forward-looking statements as a result of various factors and assumptions which the Company believes to be reasonable in light of its operating experience in recent years. The risks and uncertainties relating to these statements include, but not limited to, risks and uncertainties, regarding fluctuations in earnings, our ability to manage growth, competition, our ability to manage our international operations, government policies, regulations, etc. The Company does not undertake any obligation to revise or update any forward looking statement that may be made from time to time by or on behalf of the Company including to reflect actual results, changes in assumptions or changes in factors affecting these statements. Given these risks, uncertainties and other factors, viewers of this presentation are cautioned not to place undue reliance on these forward looking statements. This presentation may contain certain currency exchange rates and the same have been provided only for the convenience of readers. 2
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Executive Summary Robust Margin Expansion in Q2 FY27 International Mix Rising as we exit low margin domestic BPM HR Platforms & products gaining momentum 3 Q2FY27 EBITDA increased 28.5% YoY to a record ₹46.3 Cr, with margins expanding by 576bps Y-o-Y to 30.2% Revenue: ₹153.3 Cr, up 4.0% YoY and 2.0% QoQ EBITDA: ₹46.3 Cr, up 28.5% YoY; margin at 30.2%, up 576 bps YoY PAT: ₹26.6 Cr, up 50.9% YoY; margin at 5.39% Operating cash flow: ₹37.1 Cr, up 11.0% YoY; 80.0% of EBITDA Balance sheet: ₹127.2 Cr cash & liquid funds after dividend payout; DSO improved 3 days YoY to 74 days Shareholder returns: Board approved a buyback of up to ₹48 Cr at ₹1,000 per share through the tender offer route Global mix: International revenue up 15.1% YoY; share at 69.8% vs 63.1% in Q2 FY26 Tech & Digital: Revenue up 12.9% YoY; segment margin at 43.9%, up 416 bps YoY BPM: International revenue up 12.6% YoY; low-margin domestic work being exited; segment margin up 407 bps YoY to 15.6% New business: New Sales (ACV) of ₹37.2 Cr, up 86% Yo Y,led by two large wins across BPM and T&D; H1 ACV at ₹82.6 Cr, up 107% YoY Sales: New Chief Business Officer for BPM; separate Enterprise and SMB sales teams for T&D; dedicated US and Southeast Asia BPM sales in place Buzzily 2.0: Unified HRMS, employee self- service and payroll product launched in May 2026 Alldigi 360 & Alldigi 360 - Analytics: Full India HR suite and end-to-end HR analytics tool, launched in October 2026 Recognition: Named in the Everest Group PEAK Matrix for Multi-Country Payroll 2026 AI at scale: AI being embedded across BPM, T&D and corporate functions to lift productivity and quality
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Table of Contents Company OverviewI III Our Performance Way ForwardII 4 IV Annexure
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Company Overview 5
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Global Leader in Outsourcing Solutions 66 Tech & Digital - Market Leader in HRO Services | BPM - Adding tangible Business value Corporate ~51.1 lakh employee records processed in Q2 FY27– clear market leadership 5,00,000+ monthly employee self service portal log-ins Continued investments in Tech/AI & Product upgrades Continued strong service delivery with topping of partner league tables for several customers More than 2 decades of delivering Global Business Solutions Journey from Operations to business value adds including Digital/ AI tools Subsidiary of Digitide Solutions, backed by Fairfax Holdings (Canada) 25 years of Global BPO service Excellence Global client relationships spanning Fortune 100 companies and industry leaders Tech & Digital (T&D) Business Process Management (BPM)
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Global Delivery Footprint Across India, Philippines and US 77 Holding company India, Subsidiaries - US & Manila. Manila - Multi-lingual hub offering 12+ International languages using native speakers. Chennai (HQ), Bangalore, Noida, India – ~4,000 Seats Hindi English Tamil Telugu Kannada Malayalam Marathi Punjabi Gujarati Bengali Odia Manila, Philippines – ~1,750 Seats Mandarin Spanish Japanese German Turkish French English Arabic Portuguese Malay Bahasa-Indonesia Italian Polish New Jersey, USA
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T&D: Leading and growing provider of HR & Payroll Services 8 HR Services Leave & Attendance Payroll • On-boarding • Employee Info Store • Postings • Exits • Performance management • Employee self service • Leave Mgt. with ESS & Workflow • Time Management, Shifts, OT • Attendance Processing • Global & Configurable Payroll • Tax Engines • Payroll Statutory & Control Reports • Payroll compliance • Travel Requisition with workflow • Alerts to Travel Desk, Admin • Travel Claims & Vouching • Settlements • Hire-to-Retire HRMS integrated with a product eco-system supported by best-in-class partners • PF Trust Accounting • Loans • Investments Reimbursement System HRMS & Eco- system Retirals 8 Alldigi 360 Suite New AI-native foundational platform — HRMS, ESS , Payroll & Analytics as one contemporary solution with seamless data flow. Smart Pay Manage & deliver powerful & accurate payroll every time Smart Stat Tackle complex payroll compliances backed by technology SmartHR for SME/ SaaS
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BPM: Cutting edge Digital Business Services offerings 99 Customer Experience Management Collections – Verticalized Capabilities Insurance Transaction Processing Healthcare Compliance Omni-channel, Chatbots & Robotic Process Automation Customer & Tech Support Customer Acquisition Debt Collections Fraud Detection & Risk Management Retirement wealth management BPO Services, Insurance BPaaS RCM, Patient Care, Healthcare BPaas Back-office Services Seller Support Services Credit Adjudication Accounts Receivable Accounts Payable Account Research Mortgage Services
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Way Forward 10
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1111 Leadership & Sales strengthened in Q2FY27 1 Chief Business Officer Appointed to lead BPM growth and execution 2 Enterprise Sales Leader T&D sales team rebuilt; separate Enterprise and small and medium Business (SMB) teams 3 Southeast Asia Sales Dedicated BPM sales executive appointed 4 T&D Practice Team Set up to strengthen presales, solutioning and product depth BPM US Expand & Grow On track • New logos: US sales team expanded under the new leadership. • Existing accounts: growth led by key BFSI accounts T&D India Expand & Grow On track • Sales: separate SMB and enterprise sales team with separate leaders. • Alldigi 360 and analytics : launched in Oct 26. BPM Rest of World Sustain & Grow On track • New e-commerce client: new service line of build- operate-transfer model intiated; customer service mandate added • Southeast Asia: dedicated sales coverage in place T&D Rest of World Sustain & Grow On track • Europe: large contract awarded by a global consumer goods company; final signing in progress • Philippines: won 5 logos BPM India Improve Margin / Exit On track • Portfolio exit: exited from a low-margin account as planned • Margin uplift: improving margins in other accounts through efficiencies and pricing actions Strategy Update: Building Momentum Through Global Sales Expansion
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₹92.8 Cr International BPM revenue, Q2 FY27 +12.6% International BPM growth, YoY 83% Share of BPM revenue from international Our approach Sell outcomes, not seats, in customer experience, healthcare and insurance, with AI built into delivery WHERE GROWTH COMES FROM What we sell How we grow Where we start today Healthcare revenue cycle: Revenue cycle work for hospitals, clinics, ambulatory, dental and imaging Steady flow of new provider logos Established US healthcare clients Insurance back office: Property and casualty operations, sold with T&D Expand to new insurance clients Live with a US insurer; more in discussion Sales, service and collections: First-party collections and customer experience, with AI partners Outcome-based pricing Outcome-priced models already winning deals New logos through partners: Any of the three services, sold with a sales partner Large deals through partner channels Sales partner onboarded Growth in existing accounts: AI-led repricing and cross-sell into today’s clients Deeper reach into large accounts Several large US accounts with room to grow Southeast Asia: Customer experience and data operations for regional clients New regional accounts Growing with a large e-commerce client AI - INFUSED BPM One standard AI stack virtual agents · bots · sentiment analysis Agentic AI by industry: Banking collections and lending Healthcare revenue cycle Manufacturing lead generation 30+ AI capabilities INTERNATIONAL US consumer lending client Collections, back office, customer service and verification: conversational bots, fraud and propensity models Being rolled out · gain-share model with the client 20+ AI capabilities INTERNATIONAL US healthcare client Pre-authorisation, scheduling, medical coding, claims, denial prediction and collections Being rolled out · gain-share model with the client BPM International: Growing by Selling Outcomes, Not Seats, with AI Built In 12
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PHASE 1 · FAST-FORWARD Oct 2026 – Mar 2027 • Products: Alldigi 360 suite for SMB and mid-market in India; go-live • Payroll engines: modernise existing Southeast Asia engines; begin new Asia-Pacific markets • Integrations: build skills and training on leading global HCM platforms • AI: agentic checks built into our payroll quality tools Milestone · Mar 2027 Alldigi 360 SMB scaling; Southeast Asia engines modernised PHASE 2 · SCALE FY28 • Products: Alldigi 360 for large enterprises; launch in the Philippines, then the Middle East • Payroll engines: first wave of new countries live; second wave begins • Integrations: connectors to global HCM platforms go live • Hubs & modules: regional hubs in Asia, Middle East, Europe and US; performance module built Milestone · Mar 2028 First wave live at target accuracy; most HCM modules live PHASE 3 · GLOBAL FY29 – FY30 • Payroll engines: second wave live; third wave across Europe and the Americas • Agentic AI: AI-run payroll with human approval across clients • Modules: complete HCM suite, including workforce planning, career and succession • Global payroll: delivered alongside leading HCM platforms in every country we serve FY30 end state A global HR and payroll platform, delivered at scale WHERE WE ARE INVESTING 1 Alldigi 360 and agentic AI SMB and mid-market first; enterprise edition next 2 Payroll engines Modernise Southeast Asia; new countries in three waves 3 Global HCM integrations Skills, training and certified connectors 4 Regional hubs Asia, Middle East, Europe and US, opened in stages 5 HCM modules Build performance and goals; extend via partnerships HOW WE WILL TRACK PROGRESS Measure Today FY30 direction Employee records processed a month ~17 lakh Scale up Payroll accuracy 99.90% Sustain ≥99.9% HCM modules on Alldigi 360 Full suite Modular implementations Global HCM platform integrations Available Live at scale Countries served on own payroll engines Asia-Pacific base Global/Partner T&D roadmap FY27–FY30: Three Phases to a Global HR and Payroll Platform 13
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Alldigi 360 AI-powered Human Capital Management platform One Move Everything Connects Brings core HR processes into one connected platform, making processes simpler, connecting the employee experience and making the full employee lifecycle easier to manage. Recently launched in India Full HR suite, including payroll One platform across the employee lifecycle Core HR Employee Self-Service Time & Attendance Leave Payroll Performance Onboarding Help Desk Reimbursemen t Alumni Workflows Rollout plan 1 · INDIA Now: Alldigi 360 Business for SMB and mid-market (10–1,000 staff) Next: Alldigi 360 Enterprise for 1,000+ staff Built for: PF, ESI, PT, TDS 2 · PHILIPPINES When: FY28 Why: existing Manila delivery centre and local payroll capability Built for: SSS, PhilHealth, Pag-IBIG, BIR 3 · MIDDLE EAST When: FY28, UAE first, then Saudi Arabia Why: fast-growing demand for HR technology Built for: WPS, GOSI, Mudad, Nitaqat, Arabic Why it matters Platform-led growth Adds technology-led revenue to our payroll business Deep payroll expertise With 51.1 lakh employee records processed in Q2 FY27 AI at the core AI-native design, with automation across HR workflows Alldigi 360: AI-Powered HR platform launched in India; targeting two more markets in FY28 14
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Buzzily 2.0 Integrated HRMS, self-service and payroll in one cloud product Two Apps One Product Brings our HRMS and payroll applications together in one cloud product, ending manual data sync between systems, cutting errors and giving users a refreshed experience. Launched in May 2026 Built for enterprise clients One product across HR, self-service and payroll Onboarding & Exits Employee Records Leave & Attendance Time & Shifts Employee Self-Service Payroll Tax Engines Statutory Reports Loans & Investments Reimbursements & Travel Why it matters One source of truth Single data flow ends manual sync and reduces errors Enterprise-ready Managed service with new connectors to client systems AI-native Built with AI and automation across HR and payroll Buzzily 2.0: One Cloud Product for HRMS, Self-Service and Payroll 15
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Alldigi 360- Analytics End-to-end HR analytics and insights One View. Better Decisions. Our own analytics and insights product, giving enterprises one view across their HR and payroll data so leaders can spot trends and act faster. Launched in October 2026 Three planned releases: V1 ( Version-1) to V3 What HR leaders can see in one place Headcount & Movement Attrition Payroll Cost Pay Variance Attendance Leave Trends Overtime Statutory Compliance Diversity Custom Dashboards Why it matters More value per client Adds analytics to our existing payroll relationships Built in-house Full control over features, quality and roadmap AI-native AI-led insights on top of HR and payroll data Alldigi 360- Analytics: End-to-End HR Analytics with One View of HR Data 16
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Business & Financial Performance Highlights 17
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Q2 FY27: YoY Revenue up 4.0%, EBITDA up 28.5% , PAT up 50.9% 1818 • Revenue up 4.0% YoY to ₹153.3 Cr; with T&D revenue share up by 12.9% YoY • EBITDA up 28.5% YoY to ₹46.3 Cr at a 30.2% margin, up 576 bps YoY • PAT up 50.9% YoY to ₹26.6 Cr; DSO improved 3 days YoY to 74 days in Q2 FY27 • Cash & Liquid reduced on account of payment of dividend in Q2 FY27 Financials In ₹ Cr Q2 FY26 Q1 FY27 Q2 FY27 QoQ YoY H1 FY26 H1 FY27 YoY Revenue 147.4 150.3 153.3 ↑ 2.0% ↑ 4.0% 291.3 303.6 ↑ 4.2% EBITDA 36.0 41.4 46.3 ↑ 12.0% ↑ 28.5% 72.6 87.7 ↑ 20.8% EBITDA % 24.4% 27.5% 30.2% 24.9% 28.9% PAT 17.6 18.1 26.6 ↑ 46.7% ↑ 50.9% 32.5 44.7 ↑ 37.5% PAT % 12.0% 12.1% 17.3% 11.2% 14.7% OCF 33.4 33.1 37.1 ↑ 11.8% ↑ 11.0% 53.5 70.2 ↑ 31.3% OCF to EBITDA conversion 92.6% 80.2% 80.0% 73.7% 80.1% Cash & Liquid Funds 136.7 160.5 127.2 ↓ -33.3 ↓ -9.4 136.7 127.2 ↓ -9.4 DSO (days) 77 days 77 days 74 days ↓ 3 days ↓ 3 days 79 days 76 days ↓ 3 days
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Q2 FY27: Tech & Digital revenue up 12.9% YoY at a 43.9.% margin, BPM steady at 73% of mix Q2 FY26 Q1 FY27 Q2 FY27 QoQ YoY Revenue ₹ Cr Mix ₹ Cr Mix ₹ Cr Mix BPM 110.5 75.0% 109.7 73.0% 111.6 72.8% 1.8% 1.0% Tech & Digital 36.9 25.0% 40.6 27.0% 41.7 27.2% 2.7% 12.9% Total 147.4 100% 150.3 100% 153.3 100% 2.0% 4.0% Segment Q2 FY26 Q1 FY27 Q2 FY27 QoQ YoY Margin* ₹ Cr % ₹ Cr % ₹ Cr % change change BPM 12.8 11.6% 13.1 11.9% 17.5 15.6% 33.5% 36.5% Tech & Digital 14.7 39.7% 17.4 42.9% 18.3 43.9% 5.0% 24.7% Total 27.5 18.6% 30.5 20.3% 35.8 23.3% 17.3% 30.2% Segment Overview Note: *Segment Margin is excluding unallocated corporate costs; **MEU = Manufacturing, Energy and Utility, CMT = Communication Media & Telecom & FGT = Fast Growth Tech 19 Tech & Digital at 27.2% of revenue, International at 70% in Q2 FY27 By Service By Geography By Industry BPM Tech & Digital 111.6 (72.8%) 41.7 (27.2%) International Domestic BFSI Healthcare MEU** CMT** Others FGT** 43% 13%18% 12% 9% 5% 107.0 (69.8%) 46.3 (30.2%)
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Q2 FY27: Healthy Margins and Strong Cash Conversion Underpin ₹153.3 Cr Revenue Revenue & YoY Growth EBITDA & EBITDA Margin PAT & PAT Margin OCF & OCF Conversion% Days Sales Outstanding (Billed + Unbilled) Note: All figures are in ₹ Cr unless stated 20 147.4 152.7 154.7 150.3 153.3 12.2% 9.5% 5.9% 4.4% 4.0% -100.0% -80.0% -60.0% -40.0% -20.0% 0.0% 142.0 144.0 146.0 148.0 150.0 152.0 154.0 156.0 158.0 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q2FY27 Revenue In ₹ cr. YoY Growth % 17.6 20.8 28.9 18.1 26.6 12.0% 13.6% 18.7% 12.1% 17.3% 0.0% 20.0% 0 10 20 30 40 50 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q2FY27 PAT In ₹ cr. PAT Margin % 36.0 45.9 43.7 41.4 46.3 24.4% 30.1% 28.2% 27.5% 30.2% 0.0% 20.0% 0.0 10.0 20.0 30.0 40.0 50.0 60.0 70.0 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q2FY27 EBITDA In ₹ cr. EBITDA Margin % 33.4 45.3 45.3 33.1 37.1 92.6% 98.6% 103.8% 80.2% 80.0% 0.0% 20.0% 40.0% 60.0% 80.0% 100.0% 120.0% 0 10 20 30 40 50 60 70 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q2FY27 OCF In ₹ cr. OCF % 77 70 71 77 74 Q2FY26 Q3FY26 Q4FY26 Q1FY27 Q2FY27 • Revenue grew 4.0% Yo Y, with International revenue increasing 15.1% YoY • Reported EBITDA up 28.5% YoY Primarily linked to better revenue mix • OCF higher in QoQ due to improved collection of debtors in Q2’27 • DSO days improved by 3 days YoY on account of improved collections • PAT improved in QoQ, primarily on account of linked to operational efficiencies and taxes.
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Note: All figures are in ₹ Cr unless stated Q2 FY27: T&D Sustains 44%+ Margins While BPM's International Mix Rises to 83% BPM: Revenue (₹ Cr) BPM: Segment Margin (₹ Cr) & (%) T&D: Segment Margin (₹ Cr) & (%) • Revenue: ₹111.6 Cr, up 1.0% YoY and 1.8 % QoQ • International: ₹92.8 Cr, up 12.6% YoY; now 83% of BPM vs 75% in Q2 FY26 • Domestic: down 33% YoY as we exit low- margin work • Segment margin: : ₹17.5 Cr ,margin at 15.6%, up 407 bps YoY and 373 bps QoQ T&D: Revenue (₹ Cr) • Revenue: ₹41.7 Cr, up 12.9% YoY and 2.7% QoQ • International: ₹14.2 Cr, up 34.5% YoY • Domestic: ₹27.5 Cr, up 4.2% YoY • Segment margin: ₹18.3 Cr, up 24.7% YoY; margin at 43.9%, up 416 bps YoY 21 28.1 25.1 21.4 20.9 18.8 82.4 88.9 89.0 88.8 92.8 110.5 114.0 110.4 109.7 111.6 Q2'26 Q3'26 Q4'26 Q1'27 Q2'27 Domestic International 12.8 19.7 15.0 13.1 17.5 11.6% 17.3% 13.6% 11.9% 15.6% Q2'26 Q3'26 Q4'26 Q1'27 Q2'27 26.3 26.0 29.2 26.0 27.5 10.6 12.7 15.1 14.6 14.2 Q2'26 Q3'26 Q4'26 Q1'27 Q2'27 International Domestic 36.9 38.7 44.3 40.6 41.7 14.7 16.7 19.5 17.4 18.3 39.8% 43.2% 44.0% 42.9% 43.9% Q2'26 Q3'26 Q4'26 Q1'27 Q2'27
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Q2FY27 Operating Leverage: Employee Records Growth with Stable T&D FTE Base 2222 Employee records processed (In Lakh) Tech & Digital FTE (Avg Count) BPM FTE (Avg Count) T&D employee records processed up by 7.2% YoY & 1.8% QoQ T&D FTE is flat in YoY BPM FTE optimization by 14.2% YoY 47.6 48.5 49.9 50.2 51.1 Q2'26 Q3'26 Q4'26 Q1'27 Q2'27 1.8% growth 7.2% YOY growth 703 700 689 691 704 Q2'26 Q3'26 Q4'26 Q1'27 Q2'27 Flat YOY 1.9% growth 2602 2340 1997 1991 1983 2377 2399 2377 2303 2289 4,979 4,739 4,374 4,294 4,272 Q2'26 Q3'26 Q4'26 Q1'27 Q2'27 0.5% Optimisation 14.2% YOY Optimisation
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390.4 469.4 546.3 598.7 303.6 FY23 FY24 FY25 FY26 H1 FY27 Revenue Grew at a 17.4% CAGR between FY23 to FY26, EBITDA margin continues to expand Revenue (In ₹ Cr) & YoY Growth (%) EBITDA (In ₹ Cr) & EBITDA Margin (%) PAT (In ₹ Cr) & PAT Margin (%) OCF (In ₹ Cr) & EBITDA to OCF Conversion% Note: All figures are in ₹ Cr unless stated 17.4%* CAGR *CAGR Ex LLC divestment 23 88.0 115.6 129.6 162.0 87.7 22.5% 24.6% 23.7% 27.1% 28.9% -20.0% -10.0% 0.0% 10.0% 20.0% 30.0% -5.0 45.0 95.0 145.0 195.0 FY23 FY24 FY25 FY26 H1 FY27 EBITDA In ₹ cr. EBITDA Margin % 48.9 64 83.3 82.2 44.7 12.5% 13.6% 15.2% 13.7% 14.7% -20.0% -15.0% -10.0% -5.0% 0.0% 5.0% 10.0% 15.0% 20.0% 0 20 40 60 80 100 FY23 FY24 FY25 FY26 H1 FY27 PAT In ₹ cr. PAT Margin % 71.2 91.0 118.4 144.1 70.2 81.0% 78.7% 91.4% 88.9% 80.1% -20.0% 0.0% 20.0% 40.0% 60.0% 80.0% 100.0% 0.0 20.0 40.0 60.0 80.0 100.0 120.0 140.0 160.0 FY23 FY24 FY25 FY26 H1 FY27 OCF In ₹ cr. OCF %
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Note: All figures are in ₹ Cr unless stated Segment margin growth have outpaced revenue growth across both BPM and Tech & Digital BPM: Revenue (₹ Cr) 112.6 120.1 110.5 98.8 39.7 175.0 227.7 301.7 343.6 181.6 FY23 FY24 FY25 FY26 H1 FY27 Domestic International 15.4% CAGR 7.3% growth 347.8 412.2 442.4 287.6 BPM: Segment Margin (₹ Cr) & (%) 36.8 48.5 53.3 62.3 30.6 12.8% 13.9% 12.9% 14.1% 13.8% FY23 FY24 FY25 FY26 H1 FY27 16.8% growth 19.2% CAGR T&D: Revenue (₹ Cr) T&D: Segment Margin (₹ Cr) & (%) 73.7 83.8 92.0 107.4 53.5 29.1 37.7 42.1 48.8 28.8 102.8 121.5 134.1 156.2 82.3 FY23 FY24 FY25 FY26 H1 FY27 International Domestic 15.0% CAGR 16.5% growth 35.5 46.9 51.7 66.6 35.7 34.5% 38.6% 38.6% 42.7% 43.4% FY23 FY24 FY25 FY26 H1 FY27 23.3% CAGR 28.9% growth 24 221.3
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Annexures 25
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Income Statement 2626 Particulars ( in ₹ Cr) Q2 FY26 Q1 FY27 Q2 FY27 QoQ YoY H1 FY26 H1 FY27 YoY Revenue from operations 147.4 150.3 153.3 2.0% 4.0% 291.3 303.6 4.2% Employee benefits expense 83.1 82.7 77.3 -6.5% -7.0% 167.3 159.9 -4.4% Other expenses 28.3 26.3 29.7 13.1% 4.9% 51.5 56.0 8.8% EBITDA 36.0 41.4 46.3 12.0% 28.5% 72.6 87.7 20.8% EBITDA Margin % 24.4% 27.5% 30.2% 268bps 576bps 24.9% 28.9% 396bps Depreciation & amortisation 14.8 16.0 15.4 -4.3% 3.4% 28.3 31.4 11.1% Finance Cost 2.1 3.7 3.4 -8.4% 61.4% 4.0 7.1 76.8% Other Income -1.9 -3.1 -2.3 -25.2% 20.0% -4.8 -5.3 10.4% Exceptional Items 0.0 0.0 0.0 0.0% 0.0% 0.0 0.0 0.0% PBT 21.0 24.7 29.8 45.1 54.5 Tax 3.4 6.5 3.3 -50.2% -3.3% 12.6 9.8 -22.4% PAT 17.6 18.1 26.6 32.5 44.7 PAT Margin % 12.0% 12.1% 17.3% 528bps 539bps 11.2% 14.7% 356bps
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Balance Sheet 2727 Particulars ( in ₹ Cr) As on 30th Sep 25 As on 30th Sep 26 Assets PPE, CWIP and Other intangibles 44.1 57.5 Right-of-use assets 76.8 145.4 Goodwill 0.0 0.0 Other non-current assets 26.0 32.0 Non-current assets 146.9 234.9 Trade receivables and Unbilled 75.2 79.5 Cash and cash equivalents 51.4 101.0 Other current assets 139.1 85.8 Current assets 265.7 266.4 Total Assets 412.5 501.3 Equity and Liabilities Total Equity 247.6 253.1 Borrowings-non current 0.0 0.0 Lease liabilities-non-current 60.6 128.5 Other non-current liabilities 11.3 16.1 Non-current liabilities 71.9 144.6 Borrowings-current 0.0 0.0 Lease liabilities-current 21.2 24.8 Other current liabilites 71.8 78.8 Current liabilities 93.0 103.6 Total Equity and Liabilities 412.5 501.3
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Cashflow 2828 Particulars ( in ₹ Cr) As on 30th Sep 25 As on 30th Sep 26 Cash flows from operating activities Profit before tax 45.1 54.5 Non Cash Expenses/ (Income) 25.6 34.7 Changes in operating assets and liabilities -4.4 -10.5 Cash generated from operations 66.4 78.7 Income taxes paid -12.9 -8.5 Net cash flows from operating activities (A) 53.5 70.2 Cash flows from investing activities - Capex (net) -20.7 -25.9 Interest received -2.1 -2.8 Bank Deposits/ Mutual funds -1.2 36.1 Profit on sale of PPE - - Net cash from / (used in) investing activities (B) -24.0 7.4 Cash flows from financing activities - Repayments of Borrowings - Proceeds/(repayments) from/(of) leases -13.4 -13.2 Payment of dividend -45.7 -45.7 Interest paid -3.5 -6.3 Net cash from / (used in) Financing activities (C) -62.6 -65.1 Net increase /(decrease) in cash and cash equivalents (A+B+C) -33.1 12.5 Effect of exchange differences on cash & cash equivalents held in foreign currency 2.50 -0.04 Cash and cash equivalents at the beginning of the period 81.4 84.7 Cash and cash equivalents at the end of the period 50.8 97.1
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A predictive, digital-first collections model that reaches more customers from numbers they answer PROBLEM STATEMENT On a mobile-first consumer credit book, outbound calls were flagged as spam and accounts were worked in arrival order. The lender needed more recovery without adding call volume, headcount or compliance risk. BUYING CENTRE Head of Collections and Recovery Runs recovery on a consumer credit book through a ranked panel of agencies. CHALLENGES Carrier spam labels on the outbound numbers ended most calls before customers heard anything. All accounts sat in one queue, so expired cards got the same effort as accounts likely to pay. There was no view of who was likely to pay or when, so treatment could not be matched to each customer. Contact and conversion were both near 1%, and more calling could not fix that. OUR SOLUTION Alldigi changed what happens before contact. With a caller-reputation partner, spam labels were removed from the outbound numbers and branded caller ID went live. Every account is scored for propensity to pay, expected pay date and risk, and the score sets priority, time of day, channel and treatment. Where consent allows, email and SMS with a payment link go first and a voice bot handles standard contact, leaving collectors for disputes, hardship and settlements. US debt-collection rules, call-frequency limits, calling hours and consent rules run as stops inside the dialler. Call recordings are scanned, and any breach reaches quality the same day. OUTCOMES +35% right-party contact +20% conversion of contacts into payment $59.5M collected; ~33% more on digital Zero compliance issues; quality above 94% Case Study: Digital-First Collections for a US Consumer Lender 29
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An assisted captive that gives a global e-commerce client its own AI-enabled Manila centre within a year PROBLEM STATEMENT The client’s customs-coding and AI data work in Manila was outsourced. It wanted its own centre there, backed by a clear business case and without losing the people already doing the work. BUYING CENTRE COO / VP Global Operations Runs customs coding and AI data work for cross-border shipping. CHALLENGES Setting up a captive in the Philippines means getting licences, forming an entity, finding Grade-A economic-zone space and following local labour rules. Incentive rules have also changed recently, so older plans could miss them. The customs-coding and data-labelling team needed AI skills. Each customs code decides the duty paid, so a wrong code means the wrong duty or a delayed shipment. OUR SOLUTION Alldigi is setting up the Manila centre through an assisted captive model in four steps: build, operate, transform and switch over. Build: Alldigi prepares the business case, site, entity, tax and people plan, with a firm Day 1 in four to six months. The team already doing the client’s work forms the core. Operate and transform: Alldigi runs the centre and uses AI to speed up hiring. HR, legal and finance run on bots and agents rather than added headcount, and AI improves coding efficiency, so the centre needs fewer people. Switch over: all staff move to the client’s own entity, giving it full control of the centre with no attrition risk. TARGET OUTCOMES 4 - 6 months to a firm Day 1 in Manila 12 months to a client-owned, AI-enabled centre ~70 for 100 people needed for work planned for 100 100% of staff move to the client’s entity Case Study: An AI-Enabled Assisted Captive in Manila for a Global E-Commerce Client 30
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An AI platform that reads and validates payroll inputs from hundreds of client companies PROBLEM STATEMENT Hundreds of client companies sent payroll inputs as spreadsheets and emails in their own formats. Teams re-keyed thousands of rows each cycle against tight monthly cut-offs, where one wrong figure could affect an employee’s pay. BUYING CENTRE Head of Payroll Service Delivery Runs payroll for hundreds of client companies and answers for accuracy, service levels and compliance. CHALLENGES Every client sent payroll data in a different Excel or email format, and teams re-entered thousands of rows into the payroll system each cycle. Monthly cut- offs left little time to check and fix errors. One wrong bank account or salary figure directly affected an employee’s pay. PAN, Aadhaar and bank details needed strict protection, and no one could trace a payroll outcome back to the client’s input file. OUR SOLUTION Alldigi built PRISM, a multi-tenant AI platform that takes payroll inputs by email, secure file transfer and API. AI classifies each file, extracts the data, maps each client’s own column headers and validates every record against the payroll system. Client-specific templates and rules handle master changes, bank updates, salary revisions, attendance and resignations. Future-dated changes are held for the correct pay period. Employee personal data is masked before it reaches the AI model, each client has its own database and sensitive fields are encrypted. Validated records move to the payroll engine, with dashboards, plain- language error reports and one-click reprocessing. OUTCOMES 95% first-time-right data, up from ~80% 65% less manual effort on payroll inputs 35,000+ records processed in a single batch 100s of client entities, each kept separate Case Study: AI-Led Payroll Input Automation For a Leading Payroll Services Provider 31
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32 For any queries please contact: Investor Relations E: investorcontact@alldigitech.com Rajesh Lachhani Head of IR & M&A E: Rajesh.Lachhani@Digitide.com Priya Philipose Head - PR & Communication E: Priya.Philipose@Digitide.com