Interim report
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Alldigi Tech Limited Ground Floor (Block 9A & 9B) and First Floor (Block 9B), 1/124 Shivaji Gardens, DLF Cyber City, Moonlight Stop, Manapakkam, Chennai – 600089 Tel: 044-42997070 | E-mail: investorcontact@alldigitech.com | CIN: L72300TN1998PLC041033 www.alldigitech.com October 29, 2026 To, BSE Limited Phiroze Jeejeebhoy Tower, Dalal Street, Fort, Mumbai – 400001 Scrip Code: 532633 National Stock Exchange of India Limited Exchange Plaza, Bandra-Kurla Complex, Bandra (East), Mumbai-400 051 Symbol: ALLDIGI Dear Sir / Madam, Sub: Outcome of the Board Meeting held on October 29, 2026 We wish to inform you that the Board of Directors at their meeting held today, i.e., Thursday, October 29, 2026, has inter-alia, considered and approved the following decisions: 1. Financial Results: Unaudited financial results (Standalone and Consolidated) of the Company together with the Limited Review Report thereon, issued by the Statutory Auditors of the Company, for the second quarter and half-year ended September 30, 2026 pursuant to Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”), a copy of which is enclosed herewith as “Annexure A”. 2. Buy Back proposal: The proposal for buyback of fully paid up equity shares of the Company having a face value of ₹ 10/ - (Rupees Ten only) from all shareholders/ beneficial owners of the Equity Shares of the Company, as on record date, as mentioned below, on a proportionate basis, under the “ tender offer” route, in accordance with the provisions contained in the Securities and Exchange Board of India (Buy-Back of Securities) Regulations, 2018, as amended (the “Buyback Regulations”) and the Companies Act, 2013 and rules made thereunder, as amended from time to time, at a price of ₹ 1,000/- (Rupees One Thousand Only) per Equity Share (“ Buyback Price”), payable in cash, for an aggregate amount not exceeding ₹ 48,00,00,000/- (Rupees Forty Eight Crores Only), excluding expenses to be incurred for the Buyback brokerage costs, fees, turnover charges, taxes such as tax on buyback, securities transaction tax and goods and services tax (if any), stamp duty, printing and dispatch expenses, if any, filing fees to SEBI, stock exchanges charges, advisor/legal fees, public announcement publication expenses and other incidental and related expenses and charges (“Buyback Size”). The resultant equity shares to be bought back at the Buyback Price shall not exceed 4,80,000 Equity Shares, representing 3.15% of the total number of Equity Shares in the total paid up equity share capital of the Company as on March 31, 2026. The Board has formed a committee for the purpose of the Buyback (“Buyback Committee”) to oversee and implement the Buyback and to do all such acts, deeds, matters and things as it may, in its absolute discretion, deem necessary, expedient, usual or proper in connection with the proposed Buyback. Pursuant to Regulation 42 of the Listing Regulations and Regulation 9(i) of the Buyback Regulations, the Board of Directors/Buyback Committee of the Company shall subsequently decide the Record Date for the purpose of determining the entitlement and the names of the equity shareholders who shall be eligible to participate in the aforesaid Buyback. The Board has noted the intention of the Promoter of the Company to participate in the proposed Buy back.
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Alldigi Tech Limited Ground Floor (Block 9A & 9B) and First Floor (Block 9B), 1/124 Shivaji Gardens, DLF Cyber City, Moonlight Stop, Manapakkam, Chennai – 600089 Tel: 044-42997070 | E-mail: investorcontact@alldigitech.com | CIN: L72300TN1998PLC041033 www.alldigitech.com The proposed Buy back is subject to approval of the shareholders by way of a special resolution through postal ballot and the process, timelines and other requisite details with regard to the postal ballot will be communicated in due course. Further, the public announcement, Letter of Offer and other documents concerning the Buyback setting out the process, record date, timelines and other requisite details will also be released in due course in accordance with the SEBI Buyback Regulations and post approval of the shareholders. T he details as required under Regulation 30 of the Listing Regulations read with SEBI Master Circular HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026, is given as “Annexure B”. T he details of the pre -Buyback shareholding pattern of the Company is enclosed as Annexure B -I. Further, please note that the details regarding the post -buyback shareholding pattern have not been provided since the actual number of Equity Shares that will be bought back and category of shareholders from whom the Equity Shares will be bought back cannot be determined at this stage. 3. Id entification as Senior Management Personnel of the Company: Upon recommendation of the Nomination and Remuneration Committee, the Board has identified Mr. Alok Kumar Chaubey, Vice President – Sales (Tech and Digital) as Senior Management Personnel with immediate effect. The details as required under Regulation 30 of the Listing Regulations read with SEBI Master Circular HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026, is given as “Annexure C”. The above information will be made available on the Company’s website: www.alldigitech.com. The meeting of the Board of Directors commenced at 3:15 p.m. and concluded at 5:35 p.m. We request you to take the above information on record. Yours faithfully, For Alldigi Tech Limited Shivani Sharma Company Secretary & Compliance Officer ACS-39590 Encl.: As above
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Deloitte Haskins & Sells Chartered Accountants ASV N Ramana Tower, 52, Venkatnarayana Road T.Nagar Chennai - 600 017 Tamil Nadu, India Tel: +91 44 6688 5000 Fax: +91 44 6688 5050 INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM STANDALONE FINANCIAL RES UL TS TO THE BOARD OF DIRECTORS OF ALLDIGI TECH LIMITED (Formerly known as "Allsec Technologies Limited") 1. We have reviewed the accompanying Statement of Standalone Unaudited Financial Results of ALLDIGI TECH LIMITED (Formerly known as "Allsec Technologies Limited") ("the Company"), for the quarter and six months ended 30 September 2026 ("the Statement"), being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations"). 2. This Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity', issued by the Institute of Chartered Accountants of India (ICAI). A review of interim financial information consists of making inquiries, primarily of the Company's personnel responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. Place: Bengaluru \ Date : 29 October 2026 For DELOITTE HASKINS & SELLS Chartered Accountants (Firm's Registration No. 008072S) Rekha Bai Partner (Membership No. 214161) UDIN: 26214161IFSLYH4361
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Alldigi Tech Limited (formerly known as Allsec Technologies Limited) Registered Office: Ground Floor (Block 9A & 9B) and First Floor (Block 9B), 11124 Shivaji Gardens, DLF Cyber City, Moonlight Stop, Manapakkam, Chennai • 600089 CIN No. L72300TN1998PLC041033 Statement of Standalone Unaudited Financial Results for the quarter and six months ended 30 September 2026 (INR in lakhs except earnings per share da/a) Standalone Quarter ended Six months ended Year ended SI. No. Particulars 30 September 30 June 30 September 30 September 30 September 31 March 2026 2026 2026 2025 2026 2025 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) 1 Income a) Revenue from operations 8,836 8,490 8,726 17,326 17.064 34,569 bl Other income (Refer Nole 5) 195 2.118 185 2.313 1.884 3,254 Total income (a+ bl 9,031 10,608 8,911 19,639 18,948 37,823 2 Expenses a) Employee benefits expense 4,642 4,615 5,164 9,257 10,534 19,922 b) Finance costs 261 290 133 551 248 523 c) Depreciation and amortisation expense 957 1,053 1,003 2,010 1,894 3,726 d) Other expenses 1,673 1,309 1,377 2.982 2,094 4,725 Total exoenses (a+ b + c + dl 7,533 7,267 7,677 14,800 14,770 28,896 3 Profit before exceptional items and tax (1-2) 1,498 3,341 1,234 4,839 4,178 8,927 4 Exceptional items (nel) (Refer Note 4) - (781) 5 Profit before tax (3+4) 1,498 3,341 1,234 4,839 4,178 8,146 6 Tax expense a) Current tax (including earlier years taxes) (Refer Note 6) 460 443 368 903 936 1,095 b) Deferred tax (67) (58) (187) (125) 20 (331) Total tax expense (a+b) 393 385 181 778 956 764 7 Profit for the period I year (5-6) 1,105 2,956 1,053 4,061 3,222 7,382 8 Other comprehensive income (i) Items that will not be reclassified subsequently to profit or loss Remeasurement of defined benefit plans 129 (68) 64 61 (45) 34 Income tax relating to items that will not be reclassified to profit or loss (32) 17 (16) (15) 11 (9) (ii) //ems Iha/ will be reclassified subsequently to profit or loss Net change in fair value of forward contracts designated as cash now hedges 65 212 (66) 277 (66) (386) Income lax relating lo items that will be reclassified lo profit or loss (17) (53) 17 (70) 17 97 Other comprehensive income I (loss) for the period I year, net of taxes 145 108 (1 ) 253 (83) (264) 9 Total comprehensive income for the period I year (7+8) 1,250 3,064 1,052 4,314 3,139 7,118 10 Paid-up equity share capital (Face value of INR 10/- per share) 1,524 11 Other Eauitv 16,142 12 EaminQ Per Share '(EPS) (Face value of INR 101-per share) (not annualised) (not annualised) (not annualised) (not annualised) (not annualised) (annualised) (a) Basic (INR) 7 25 19 40 6,91 2665 21 .14 48.44 l(bl Diluted (INRI 7 25 1940 691 2665 21.14 4844 See accomoanying notes to the financial results
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Alldigi Tech Limited (formerly known as Allsec Technologies Limited) Registered Office: Ground Floor (Block 9A & 9B) and First Floor (Block 9B), 1/124 Shivaji Gardens, DLF Cyber City, Moonlight Stop, Manapakkam, Chennai - 600089 Standalone Balance Sheet as at 30 September 2026 A ASSETS 1 Non-current assets (a) Property, plant and equipment (b} Right of use asset (ROUA) (c) Capital work-in progress (d} Other intangible assets (e) Intangible assets under development (D Financial assets (i) Investments (ii) Other financial assets (g) Deferred tax assets (net) (h) Income tax assets (net) (i) Other non-current assets Total non-current assets 2 Current assets (a) Financial assets (i) Investments (ii) Trade receivables (iii) Cash and cash equivalents Particulars CIN No. L72300TN1998PLC041033 (iv) Bank balances other than cash and cash equivalents (v) Other financial assets (b) Other current assets Total current assets Total Assets B EQUITY AND LIABILITIES 1 Equity (a) Equity Share Capital (b) Other equity Total equity 2 Liabilities Non-current liabilities (a) Financial liabilities (i) Lease liabilities (b) Provisions Total non-current liabilities 3 Current liabilities (a) Financial liabilities (i) Lease liabilities (ii) Trade payables (a) Total outstanding dues of micro enterprises and small enterprises (b} Total outstanding dues of creditors other than micro enterprises and small enterprises (iii) Other financial liabilities (b) Other current liabilities ( c) Provisions (d) Current Tax Liabilities Total current liabilities Total liabilities Total Equity and Liabilities See accompanying notes to the financial results As at 30 September 2026 (Unaudited) 3,358 11,109 1,103 110 1,020 1,240 1,184 19,124 2,623 5,828 3,530 380 2,550 1,120 16,031 35155 1,524 15,885 17,409 10,158 1,273 11,431 1,307 151 3,408 413 351 671 14 6,315 17,746 35,155 (INR in /akhs) Asat 31 March 2026 (Audited) 1,242 12,904 40 1,042 84 1,020 1,240 1,144 176 2 18,894 5,912 4,000 3,743 380 3,235 559 17,829 36 723 1,524 16,142 17,666 10,950 1,535 12,485 1,762 90 3,273 430 387 630 . 6,572 19,057 36,723 ~ y
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Alldigi Tech Limited (formerly known as Allsec Technologies Limited) Registered Office: Ground Floor (Block 9A & 9B) and First Floor (Block 9B), 1/124 Shivaji Gardens, DLF Cyber City, Moonlight Stop, Manapakkam, Chennai - 600089 CIN No. L72300TN1998PLC041033 9. Unaudited Standalone Statement of Cash Flows (All amounts are in Lakhs of Indian Rupees, unless otherwise.stated) Particulars A. CASH FLOW FROM OPERATING ACTIVITIES Profit before tax Adjustments to reconcile net profit to net cash provided by operating activities: Depreciation and amortisation expense Exchange difference of translation of assets and liabilities (net) Profit on sale of property, plant and equipment (net) Loss allowance for doubtful trade receivables (Net) Income recognised on account of lease termination Finance costs Fair Value loss on financial assets (measured at Fair Value through Profit & Loss) Profit on redemption of current investments Interest Income - on fixed deposits - income tax refund - others Dividend income received from Subsidiary Operating profit before Working Capital changes (lncrease)IDecrease in Trade receivables Decreasel(lncrease) in other financial assets (lncrease)IDecrease in other assets lncrease/(Decrease) in trade payables (Decrease)/lncrease in other financial liabilities (Decrease)/lncrease in other liabilities (Decrease)/lncrease in provisions Cash Generated from Operations Net income tax paid (net) Net cash flow generated from operating activities B. CASH FLOWS FROM INVESTING ACTIVITIES Purchase of Property, Plant and Equipment, Other intangible assets and Intangible assets under development Proceeds from sale of Property, plant and equipment Purchase of current investments Proceeds from sale of current investments Security Deposits placed Interest received on fixed deposits Dividend income received from subsidiary Tax Expenses on Dividend income received by Alldigi Tech Limited ("the Parent") from Alldigi Tech Manila Inc, Philippines ("the subsidiary") Net cash generated from Investing activities C. CASH FLOWS FROM FINANCING ACTIVITIES Payment of Lease Liabilities Interest on Lease liabilities Dividend paid Net cash used in Financing activities Net (decrease)lincrease in cash and cash equivalents Effect of exchange differences on cash & cash equivalents held in foreign currency Cash and cash equivalents at the beginning of the period Cash and cash equivalents at the end of the year Components of cash and cash equivalents Cash on hand Balance with banks in current accounts Total cash and cash equivalents Six months ended 30 September 2026 4,839 2,010 19 (38) 30 (49) 551 142 (356) (26) (41) (31) (1,847) 5,203 (1,877) 694 (559) 187 (12) (36) (214) 3,386 (395) 2,991 (2,614) 106 (1,200) 4,703 48 1,847 (277) 2,613 (754) (488) (4,566) (5,808) (204) (9) 3.743 3,530 3.530 3 530 Six months ended 30 September 2025 4,178 1,894 (10) (13) (351) (19) 206 213 (549) (13) (27) (1,427) 4,082 842 43 (71) (145) (469) (125) 146 4,303 (986) 3,317 (1,621) 84 (209) 13 1,427 (214) (520) (916) (206) (4,571) (5,693) (2,896) 1 4,269 1,374 1 1.373 1,374 - I~ >}; ~ / 'I * ~
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Deloitte Haskins & Sells Chartered Accountants ASV N Rarnana Tower, 52, Venkatnarayana Road T .Nagar Chennai- 600 017 Tamil Nadu, India Tel: +91 44 6688 5000 Fax: +91 44 6688 5050 INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM CONSOLIDATED FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF ALLDIGI TECH LIMITED (Formerly known as "Allsec Technologies Limited") 1. We have reviewed the accompanying Statement of Consolidated Unaudited Financial Results of ALLDIGI TECH LIMITED (Formerly Known as "Allsec Technologies Limited") ("the Parent") and its subsidiaries (the Parent and its subsidiaries together referred to as "the Group"), for the quarter and six months ended 30 September 2026 (''the Statement") being submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations"). 2. This Statement, which is the responsibility of the Parent's Management and approved by the Parent's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India (ICAI). A review of interim financial information consists of making inquiries, primarily of Parent's personnel responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under Section 143(10) of the Companies Act, 2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33(8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. 4. The Statement includes the results of the following entities : Parent: Alldigi Tech Limited (Formerly known as "Allsec Technologies Limited") Subsidiaries: (a) Alldigi Tech Inc. (Formerly known as "Allsectech Inc."), USA, (wholly owned subsidiary) (b) Alldigi Tech Manila Inc., Philippines (Formerly known as "Allsectech Manila Inc."), (wholly owned subsidiary)
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Deloitte Haskins & Sells 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of the other auditors referred to in paragraph 6 below, noth ing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. We did not review the interim financial information of two subsidiaries included in the consolidated unaudited financial results, whose interim financial information reflect total assets of Rs. 19,594 Lakhs as at 30 September 2026, total revenues of Rs. 13,455 Lakhs and Rs. 26,862 Lakhs for the quarter and six months ended 30 September 2026 respectively, total net profit after tax of Rs. 1,581 Lakhs and Rs. 2,337 Lakhs for the quarter and six months ended 30 September 2026 respectively and total comprehensive income of Rs. 1,586 Lakhs and Rs. 2,390 Lakhs for the quarter and six months ended 30 September 2026 respectively and net cash flows of Rs. 1,456 Lakhs for the six months ended 30 September 2026, as considered in the Statement. These interim financial information have been reviewed by other auditors whose reports have been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries, is based solely on the reports of the other auditors and the procedures performed by us as stated in paragraph 3 above . Our conclusion on the Statement is not modified in respect of this matter. Place: Bengaluru \ Date: 29 October 2026 For DELOITTE HASKINS & SELLS Chartered Accountants (Firm's Registration No. 0080725) Rekha Bai Partner (Membership No. 214161) UDIN: 26214161RAVGKX4141
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Alldlgl Toth Llmlted (lom,erly 1<nown as Allsec T echnologles LlmltC<l) Registered Office: Ground Floor (Block 9A & 9B) and First Floor (Block 9B), 1/124 Shivaji Gardens, DLF Cyber City, Moonlight Stop, Manapakkam, Chennai - 600089 Slalt!m!!nt of Consolidated Unaudited Financial Results for the quarter and six months ended 30 September 2026 (INR in lakhs oxcepl earnings-per w,e d•I•/ ConsoRdated Quarter end~ Six months ended Year ended SI. No. Particulars 30 September 30 June 30 September 30 September 30 September 31 March 2026 2026 2026 2025 2026 2025 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) 1 Income a) Revenue from operations 15,331 15,028 14,742 30,359 29,133 59,868 b) Olher income 228 305 190 533 483 936 Total income (a+ b) 15,559 15,333 14,932 30,892 29,616 60,804 2 Expenses a) Employee benefils expense 7,729 8,266 8,307 15,995 16,726 33,111 b) Finance costs 339 370 210 709 401 868 c) Deprecialion and amortisation expense 1,535 1,604 1,484 3,139 2,826 5,856 d} Other exoenses 2,972 2.627 2.832 5.599 5.149 10.545 Total expenses (a+ b + c + d) 12,575 12,867 12,833 25,442 25,102 50,380 3 Profit before exceptional items and tax (1-2) 2,984 2,466 2,099 5,450 4,514 10,424 4 Exceptional items (net) (Refer Nole 4) (781) 5 Profit before tax (3+4) 2,984 2,466 2,099 5,450 4,514 9,643 ii Tax expense a) Current tax (including earlier years laxes) (Refer Note 6) 673 712 524 1,385 1,243 1,751 b) Defened tax (Refer Nole 7) (347) (58) (187) (405) 20 (331) Total tax expense (a+b) 326 654 337 980 1,263 1,420 7 profit for the period/ year (5-6) 2,658 1,812 1,762 4,470 3,251 8,223 8 Other comprehensive income (i) Items that will not be reclassified subsequently to profit or loss Remeasurement of defined benefit plans 182 (68) 77 114 (32) 79 Income tax relating to items lhat will not be reclassified to profit or loss (32) 17 (16) (15) 11 (91 (ii) Items that will be reclassified subsequently to profit or lass Exchange differences in translating financial statements of foreign operations (1) 7 128 6 204 489 Net change in fair value of forward contracts designated as cash now hedges 18 260 (661 278 (66) (587) Income tax relating to ilems that will be reclassified to profit or loss (17) (53) 17 (70) 17 97 Other comprehensive income/ {loss} for the period/ year~ net of taxes 150 163 140 313 134 69 9 Total comprehensive income for the period/ year (7+8) 2.808 1,975 1,902 4,783 J,385 8,292 10 Profit/ (loss) attributable to: Owners of the Company 2,658 1,812 1,762 4,470 3,251 8,223 Non<ontrolling inlerests 11 Other comprehensive income/ (loss) attributable to: Owners of lhe Company 150 163 140 313 134 69 Non<ontrolling interests 12 Total comprehensive income/ (loss) attributable to: Owners of the Company 2,808 1,975 1,902 4,783 3,385 8,292 Non<ontrolling interests 13 Paid-up equity share capital (Face value of INR 10/- per share) 1,524 14 Other Eouitv 23.574 15 Earnings Per Share (EPS) (Face value of INR 10/-per share) (not annualised) (not annualised) (not annualised) (not annualised) (not annuaLised) (annualised) (a) Basic (INR) 17.44 11 89 11.56 29 33 21 33 53.96 'bl Diluted IINR) 17.44 11 89 11 56 29 33 21 33 53 96 See accomoan~ina notes to the financial resulls
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Alldigi Tech Limited (formerly known as Allsec Technologies Limited) Registered Office: Ground Floor (Block 9A & 9B) and First Floor (Block 9B), 1/124 Shivaji Gardens, DLF Cyber City, Moonlight Stop, Manapakkam, Chennai • 600089 CIN No. L72300TN1998PLC041033 Consolidated Balance Sheet as at 30 September 2026 (INR in lakhs) As at As at Particulars 30 September 2026 31 March 2026 (Unaudited) {Audited) A ASSETS 1 Non-current assets (a) Property, plant and equipment 4,527 2,815 (b) Right of use asset (ROUA) 14,542 16,860 (c) Capital work-in progress - 40 {d) Other intangible assets 1,113 1,088 (e) Intangible assets under development 110 84 (0 Financial assets (i) Other financial assets 1,733 1,734 (g) Deferred tax assets (net) 1,464 1,144 (h) Income tax assets (net) - 176 (i) Other non-current assets 2 68 Total non-current assets 23,491 24,009 2 Current assets (a) Financial assets (i) Investments 2,623 5,912 (ii) Trade receivables 7,954 6,926 (iii) Cash and cash equivalents 9,714 8,471 (iv) Bank balances other than cash and cash equivalents above 386 386 (v) Other financial assets 4,548 5,425 {b) Other current assets 1,414 785 Total current assets 26,639 27,905 Total Assets 50130 51914 B EQUITY AND LIABILITIES 1 Equity (a) Equity Share Capital 1,524 1,524 (b) Other equity 23,786 23,574 Total equity 25,310 25,098 2 Liabilities Non-current liabilities (a) Financial liabilities (i) Lease liabilities 12,853 14,253 (b) Provisions 1,606 1,869 Total non-current liabilities 14,459 16,122 3 Current liabilities (a) Financial liabilities (i) Lease liabilities 2,480 2,816 (ii) Trade payables (a) Total outstanding dues of micro enterprises and small enterprises 151 90 (b) Total outstanding dues of creditors other than micro enterprises and small enterprises 5,680 5,713 (iii) Other financial liabilities 625 655 {b) Other current liabilities 536 616 (c) Provisions 671 630 (d) Current Tax Liabilities 218 174 Total current liabilities 10,361 10,694 Total Liabilities 24,820 26,816 Total Equity and Liabilities 50130 51 914 See accompanying notes to the financial results
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Alldigi Tech Limited (formerly known as Allsec Technologies Limited) Registered Office: Ground Floor (Block 9A & 98) and First Floor (Block 98), 11124 Shivaji Gardens, DLF Cyber City, Moonlight Stop, Manapakkam, Chennai - 600089 CIN No. L72300TN1998PLC041033 10. Unaudited Consolidated Statement of Cash Flows {All amounts are in Lakhs of Indian Ruoees. unless otherwise stated) Particulars Six months ended 30 September 2026 Six months ended 30 September 2025 A. CASH FLOW FROM OPERATING ACTIVITIES Profit before tax Adjustments to reconcile profit to net cash provided by operating activities : Depreciation and amortisation expense Exchange difference of translation of assets and liabilities (net) Income recognised on account of lease termination Profit on sale of property, plant and equipment (net) Finance costs Loss allowance for doubtful trade receivables (Net) Fair Value loss on Current Investments (measured at Fair Value through Profit & Loss) Profit on redemption of current investments Interest Income - on fixed deposits - income tax refund - Others Operating profit before working capital changes (lncrease)/Decrease in Trade receivables Decrease/(lncrease) in other financial assets (lncrease)IDecrease in other assets lncrease/(Decrease) in trade payables (Decrease)/lncrease in other financial liabilities (Decrease)/lncrease in other liabilities (Decrease)/lncrease in provisions Cash Generated from Operations Net income tax paid (net) Net cash flow generated from operating activities B. CASH FLOWS FROM INVESTING ACTIVITIES Purchase of Property, Plant and Equipment, Other intangible assets and Intangible assets under development Proceeds from sale of Property, Plant and Equipment Purchase of current investments Proceeds from sale of current investments Interest received on fixed deposits Security Deposits placed Tax Expenses on Dividend income received by Alldigi Tech Limited ("the Parent") from Alldigi Tech Manila Inc., Philippines ("the subsidiary") Net cash used in Investing activities C. CASH FLOWS FROM FINANCING ACTIVITIES Interest on Lease liabilities Payment of Lease Liabilities Dividend paid Net cash used in Financing activities Net Increase I (decrease) in cash and cash equivalents Effect of exchange differences on cash & cash equivalents held in foreign currency Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year Components of cash and cash equivalents Cash on hand Balance with banks in current accounts 'f',ASK/IV,;;-...,, Total cash and cash equivalents 5,450 3,139 18 (49) (38) 709 67 142 (356) (83) (41) (41) 8,917 (1,172) 950 (563) 14 (24) (80) (175) 7,867 (847) 7,020 (2,696) 106 (1,200) 4,703 105 - (277) 741 (631) (1,322) (4,566) 6,519) 1,242 1 8,471 9 714 1 9.713 9714 4,514 2,826 68 (19) (13) 351 (224) 213 (549) (53) - (36) 7,078 (229) 466 (388) 43 (466) (69) 202 6,637 (1,291) 5,346 (2,066) - 84 - 53 (254) (214) - (2,397) (351) (1,339) (4,571) (6,261 (3,312) 250 8.140 5 078 2 5,076 5078 ~'\<c, ~<f~ Q' ~~---------------------------------- -:::0- """'lll~-------- 1"" • ~ "A;,,,'E.Cl--j< I~ CHENNAl-17 * ~ c3' • ,,,- <; :f ~ c,-/"' / I ._ Ch E ."-! f.J.Ai 'So ) ~ ~ / 5 600 042 -t ¾~ ~ & ·-.. *
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Notes: Alldigi Tech Limited (formerly known as Allsec Technologies Limited) Registered Office: Ground Floor (Block 9A & 98) and First Floor (Block 98), 1/124 Shivaji Gardens, DLF Cyber City, Moonlight Stop, Manapakkam, Chennai - 600089 CIN No. L72300TN1998PLC041033 The above consolidated and standalone financial results of Alldigi Tech Limited (formerly known as Allsec Technologies Limited) ("the Company") for the quarter and six months ended 30 September 2026 are prepared in accordance with the Indian Accounting Standards ("Ind AS") as prescribed under Section 133 of the Companies Act, 2013 ("the Act") read with relevant rules issued thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 The Company. together with its subsidiaries is hereinafter referred to as ("the Group"). 2 The above results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on 29 October 2026 The above unaudited financial results has also been subject to limited review by the statutory auditors of the Company. The statutory auditors have issued an unmodified review report on these results. 3 The consolidated results includes the results of the Company's wholly owned subsidiaries Alldigi Tech Inc., USA (formerly known as "Allsectech inc,") and Alldigi Tech Manila Inc., Philippines (formerly known as "Allsectech Manila Inc."). 4 On 21 November 2025, the Government of India notified provisions of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, ('Labour Codes') which consolidate twenty-nine existing labour laws into a unified framework governing employee benefits during employment and postemployment. The Labour Codes, amongst other things introduces changes, including a uniform definition of wages and enhanced benefits relating lo leave The Company had assessed the financial implications of these changes which had resulted in increase in gratuity liability and provision for compensated absences by t 781 Lakhs during the year ended 31 March 2026. Considering the impact was material and arising out of an enactment of the new legislation was an event of non-recurring nature which is regulatory driven, the Company had presented this incremental impact of Labour Codes under "Exceptional Item" in the Statement of Profit and Loss for the year ended 31 March 2026 The Company continues to monitor the developments pertaining to Labour Codes and will evaluate impact if any on the measurement of liability pertaining to employee benefits, 5 Other income reporting in the standalone financial results includes dividend income of t1,847 lakhs for the six months ended 30 September 2026, t1,427 lakhs for the six months ended 30 September 2025 and t 2,542 lakhs for the year ended 31 March 2026, received from its wholly owned subsidiary, Alldigi Tech Manila Inc., Philippines. 6 The Company has opted to avail deduction under Section SOM of Income Tax Act, 1961 in respect of dividend income received from its wholly owned subsidiary, Alldigi Tech Manila Inc., Philippines (formerly known as "Allsectech Manila Inc.") amounting to t 1,847 lakhs during the six months ended 30 September 2026, t 1,427 lakhs during the six months ended 30 September 2025 and t 2,542 lakhs during the year ended 31 March 2026. Consequently, the Company charged off foreign tax credit on the dividend income to 'current tax expense' which aggregates to f 277 lakhs during the six months ended 30 September 2026, t 214 lakhs during the six months ended 30 September 2025 and t 381 lakhs during the year ended 31 March 2026. Further, considering the expiry of the statutory time limit for scrutiny assessments under Section 143(3) of the Income-tax Act, 1961 for Assessment Years 2025-26 and 2024-25, and the favourable conclusion of the assessment proceedings for Assessment Year 2023-24, the provision created towards foreign tax credit pertaining to the said assessment years have been reversed Accordingly, the provisions of t 264 lakhs were reversed during the six months ended 30 September 2026 (for Assessment year 2025-26) and f 1,031 lakhs were reversed during the year ended 31 March 2026 (for Assessment years 2023-24 and 2024-25). 7 During the quarter and six months ended 30 September 2026, the Group reassessed unrecognized Deferred Tax Asset (OTA) pertaining to brought forward losses in relation to one of its subsidiaries and recognised OTA aggregating t 281 Lakhs in accordance with Ind AS - 34 8 The name of the Company had been changed to "Alldigi Tech Limited" consequent to the approval granted by the shareholders at their 25th Annual General Meeting held on 02 August 2024 and is in accordance with the fresh Certificate of Incorporation issued by the Registrar of Companies dated 06 September 2024. 9 The Board of Directors, at its meeting held on October 29, 2026, approved the buyback of up to 4,80,000 equity shares of face value f10 each (representing 3.15% of the total number of equity shares), at a price oft 1,000 per equity share, for an aggregate amount not exceeding t48,00,00,000 (Rupees Forty Eight Crores Only) ("Buyback"), from existing shareholders on a proportionate basis through the tender offer route, subject to approval of the shareholders by way of a special resolution The Buyback is in accordance with the provisions of the Companies Act, 2013 and the Securities and Exchange Board of India (Buy-back of Securities) Regulations, 2018, as amended, and other applicable laws, to the extent currently in force.
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Alldigi Tech Limited (formerly known as Allsec Technologies Limited) Registered Office: Ground Floor (Block 9A & 9B) and First Floor (Block 9B), 1/124 Shivaji Gardens, DLF Cyber City, Moonlight Stop, Manapakkam, Chennai - 600089 CIN No. L72300TN1998PLC041033 11. Segment Reporting: Based on the "management approach" as defined in Ind AS 108 - Operating Segments, the Chief Operating Decision Maker evaluates the group performance and allocates resources based on an analysis of various performance indicators by business segments. Accordingly, information has been presented along these business segments viz. Business Process Management (BPM) and Technology & Digital (T&D). The accounting principles used in the preparation of these financial results are consistently applied to record revenue and expenditure in individual segments. STATEMENT OF UNAUDITED CONSOLIDATED SEGMENT WISE REVENUE, RESULTS, ASSETS AND LIABILITIES FOR THE QUARTER AND SIX MONTHS ENDED 30 SEPTEMBER 2026 Consolidated Quarter ended Six months ended Year ended S.No. Description 30 September 30 June 30 September 30 September 30 September 31 March 2026 2026 2026 2025 2026 2025 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) 1. SEGMENT REVENUES Business Process Management (BPM) 11,162 10,967 11,048 22,129 21,812 44,244 Technology & Digital (T&D) 4,169 4,061 3,694 8,230 7,321 15,624 Total revenue from operations 15,331 15,028 14,742 30,359 29,133 59,868 2. SEGMENT RESULTS Business Process Management (BPM) 1,746 1,308 1,279 3,054 2,766 6,229 Technology & Digital (T&D) 1,830 1,742 1,467 3,572 3,044 6,663 Total segment results 3,576 3,050 2,746 6,626 5,810 12,892 Finance cost (339) (370) (210) (709) (401) (868) Other unallocable income I (expenses). net (253) (214) (437) (467) (895) (1,600) Total profit before exceptional items and tax 2,984 2,466 2,099 5,450 4,514 10,424 Exceptional items (net) (Refer Note 4) . . . (781) Total orofit before tax 2,984 2466 2 099 5,450 4514 9,643 Asal Asal As at As at S.No. Description 30 September 30 June 30 September 31 March 2026 2026 2026 2025 (Unaudited) (Unaudited) (Unaudited) (Audited) 3. SEGMENT ASSETS Business Process Management (BPM) 12,205 12,775 11,411 11,526 Technology & Digital {T&D) 4,450 3,170 4,419 3,043 Unallocated 33,475 37,120 25,424 37,345 Total assets 50,130 53,065 41 ,254 51,914 4. SEGMENT LIABILITIES Business Process Management (BPM) 6,728 6,023 3,356 6,093 Technology & Digital (T&D) 1,701 1,140 1,998 998 Unallocated 16,391 18,829 11,137 19,725 Total liabilities 24,820 25,992 16,491 26,816 Note: (i) Segment information is presented for the 'consolidated financial results' as permitted under the 'Ind AS 108 - Operating Segments'. (ii) Assets used in the business and liabilities contracted have not been identified to its BPM and T&D segments separately, as the assets and support services are used interchangeably between the segments For and on behalf of the Board of Directors of Alldigi Tech Limited (formerly known£7s ~ :C ;jologies Li~ i d)9' 0'~/~ / lo CHENNAI So A tlsaac Place: Bengaluru .) 600 042 -I C airman Date: 29 October 2026 "<..~ :00 7168 _,
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Alldigi Tech Limited Ground Floor (Block 9A & 9B) and First Floor (Block 9B), 1/124 Shivaji Gardens, DLF Cyber City, Moonlight Stop, Manapakkam, Chennai – 600089 Tel: 044-42997070 | E-mail: investorcontact@alldigitech.com | CIN: L72300TN1998PLC041033 www.alldigitech.com Annexure B Sr. No. Particulars Details 1. Number of equity shares proposed for Buyback Buyback of up to 4,80,000 (Four Lakh Eighty Thousand Only ) fully paid-up equity shares 2. Number of equity shares proposed for Buyback as a percentage of existing paid up capital Buyback of up to 4,80,000 (Four Lakh Eighty Thousand Only) fully paid-up equity shares of face value of ₹ 10/ - (Rupees Ten only), representing 3.15 % of the total paid -up equity share capital of the Company. 3. Buyback price ₹ 1,000/- (Rupees One Thousand only) per equity share, payable in cash, for an amount aggregating up to ₹ 48,00,00,000/- (Rupees Forty Eight Crores Only). 4. Actual securities in number and percentage of existing paid-up capital bought back The actual number of securities and percentage of the existing paid-up capital bought back shall be ascertained following completion of the buyback. 5. Pre & post shareholding pattern The pre-buyback shareholding pattern is attached as Annexure B-I. The post buyback shareholding pattern of the Company shall be ascertained following completion of the buyback. Annexure B-I: Pre-Buyback Shareholding Pattern of the Company as on September 30, 2026 Category of Shareholder Pre-Buyback Number of Shareholders Number of Equity Shares % to the existing equity share capital Promoters & Promoter Group along with persons acting in concert, (collectively “the Promoters”) 1 1,11,82,912 73.39 Foreign Institutional Investors ( FIIs, Foreign Portfolio Investors Category I and II) 4 1,56,695 1.03 Financial Institutions / Banks & Mutual Funds promoted by Banks / Institutions /AIFs/ Insurance Companies 3 2,39,623 1.57 Others (Public, Public Bodies Corporate, etc.) 17,615 36,59,096 24.01 Total 17,623 1,52,38,326 100.00 Note: The post Buyback shareholding pattern of the Company shall be ascertained subsequently.
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Alldigi Tech Limited Ground Floor (Block 9A & 9B) and First Floor (Block 9B), 1/124 Shivaji Gardens, DLF Cyber City, Moonlight Stop, Manapakkam, Chennai – 600089 Tel: 044-42997070 | E-mail: investorcontact@alldigitech.com | CIN: L72300TN1998PLC041033 www.alldigitech.com Annexure C S. No. Particulars Details 1. Name Mr. Alok Kumar Chaubey 2. Reason for change viz. appointment, reappointment, resignation, removal, death or otherwise Identification as Senior Management Personnel 3. Date of appointment/reappointment/cessation (as applicable) & term of appointment/re-appointment Not Applicable 4. Brief profile (in case of appointment) Enclosed below 5. Disclosure of relationships between directors (in case of appointment of a director) Not Applicable 6. Letter of Resignation along with detailed reason for resignation Not Applicable Brief Profile of Mr. Alok Kumar Chaubey Mr. Alok Kumar Chaubey is Vice President – Sales at Alldigi Tech Limited, responsible for leading the EXM business for the SME segment, including sales and marketing strategy and product development initiatives. He brings over 15 years of experience in HR Tech SaaS, having held leadership positions at Keka Technologies and Greytip Software. He has demonstrated expertise in scaling revenues, customer acquisition, go -to-market strategy and building high - performing sales teams. He holds an MBA in Sales & Marketing from Sikkim Manipal University and a GNIIT in Computer Science from NIIT Delhi.