Interim report
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II Your Services d i~~~~°,.ns 29th October 2026 BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street Mumbai 400 001 Scrip Code: 543232 National Stock Exchange of India Limited Exchange Plaza, 5th floor, Plot No. C/1, G Block, Bandra Kurla Complex, Bandra (East), Mumbai 400 051 Trading Symbol : CAMS Dear Sir/ Madam, Sub: Outcome of the Board Meeting held on 29th October 2026 The Board of Directors of the Company at its meeting held today which commenced at 03.00 PM. and concluded at 05.00 P.M. have inter alia transacted the following: 1. Approved the Un-Audited financial results of the Company for the quarter and half year ended September 30, 2026. In this regard, please find enclosed copies of the following: i. Statement showing the Un-Audited Financial Results (Standalone and Consolidated) for the quarter and half year ended September 30, 2026. ii. Limited Review Report (Standalone and Consolidated) issued by the SR Batliboi & Associates LLP, Statutory Auditors on the Financial Results of the Company. Further, we would like to confirm that the Statutory Auditors have issued Limited Review Reports with unmodified opinion on the financial results of the Company for the quarter and half year ended September 30, 2026, pursuant to Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Company has made arrangement for release of the Un-Audited Financial results for the quarter and half year ended September 30, 2026 in the newspaper as per the requirement of the SEBI (LODR) Regulation, 2015. 2. The Board has approved the payment of Interim Dividend of Rs.3.25 per equity share. The above Dividend will be paid to those shareholders as on 13th November 2026 which has been fixed as the "Record Date" for determining the members eligible to receive dividend. The expected date of disbursement of the dividend will be on or before 27th November 2026. We request you take the above on records. Thanking you, Yours faithfully, F] omputer Ag~ M~ : • servrces Limited GMan;~ ((g , Company Secretary and Compliance Officer ,. ). I ! I I I I I : I I I I I I I I I I I I I I I 'f'1mimliti~ ~ ¥-4.nage'jll-'m t'- v •- ;:. ;; imiltp1 rl I I I -t-- t---t- - - - - 1..--Lil --f1 ! ! - - - ~A•el)ib~r~offth~Re~is~rar.s!AE qciitibn,ollndia-(~AIN 1 : 1 1 I I i G#N+b~ # O+N-1 88~bG04--~ -('-----+1-+-1 -+1-+- - +--+--+--+-- f--'- -t--t-----+-+--+---+- +-+_..._l-t- _ -"----'+---+1 - +--+--+-+1- _,.. 1 -11-+- ...,.1 --+-' +-i 1- -+----+ --+--H' Ra"~1J.:rdw& 1-s-aJ1 Athna-5illa hJinar+6ee-e~ lnJ,- --+ --+-+1--+-----+-+- -+- t-----+--+-+-+- - +--+-.....,......-t---- l I , , ' I .1 , 1 1, 1· 1 • 1 I 1· J · 1 1 :r , I 1 1 , I I I I, I ~ho,ne: t 91 /41 61 q9 j19f2 r 2r-1p 47~2, p-ma I: pe~retar,al@-ia~sorlire:co ,IWebi1te' rvrwpp,son ine.coni II . I I l I I I I I : I I I I I Regd[ Office .jN~w ~Oi 19, (pld Np 1 * ('A.G ~- S~lai, N,ungar b~kkan;i, qh~rnri1 . 6qo 03q 19dia. I I I I i !
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C1'MS Computer Age Management Services Limited CIN: L65910TN1988PLC015757 Registered office : New No 10 Old No. 178, M.G.R Salai, Nungambakkam, Tamil Nadu, Chennai • 600 034 Website : www.camsonline.com I Email Id - secretarial@camsonline.com Statement of unaudited standalone financial results for the quarter and half year ended 30 September 2026 Quarter ended Half Year ended Year ended Particulars 30 Seo 2026 30 Jun 2026 30 Sen 2025 30 Seo 2026 30 Seo 2025 31 March 2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited I Revenue from operations 36,646.30 35,304.80 35,389.47 71,951.10 68,827.74 1,41,225.69 II Other income 1,159.21 1,464.16 1,008.61 2,623.37 2,066.91 4,238.05 Ill Total revenue 37 805.51 36 768.96 36 398.08 74 574.47 70 894.65 1 45 463.74 IV Expenses Employee benefits expense 10,292.77 9,519.89 9,891.85 19,812.66 19,597.50 39,256.72 Finance costs 120.59 128.82 155.72 249.41 318.43 592.38 Depreciation and amortisation expense 2,495.40 2,163.56 2,151.76 4,658.96 3,947.89 8,661.14 Other expenses 8,659.75 8,636.36 9,387.47 17,296.11 18,203.16 38,534.16 Total expenses 21 568.51 20 448.63 21 586.80 42 017.14 42 066.98 87 044.40 V Profit before tax 16,237.00 16,320.33 14,811.28 32,557.33 28,827.67 58,419.34 VI Tax expense/ (benefit): Current tax 3,963.02 4,075.46 3,801.04 8,038.48 7,309.60 15,205.97 Adjustment of tax relating to earlier periods/years (108.02) - - (108.02) - (456.43) Deferred tax ( credit)/charge 149.62 63.51 (83.49) 213.13 (94.66) (39.81) Net tax expense 4,004.62 4,138.97 3,717.55 8,143.59 7,214.94 14,709.73 VII Profit for the period / year 12 232.38 12,181.36 11 093.73 24,413.74 21,612.73 43,709.61 VIII Other Comprehensive Income Items that will not be reclassified to Profit or Loss - Re-measurement gain/(loss) on defined benefit plan 82.73 113.55 2.66 196.28 (137.32) (74.89) - Income tax relating to items that will not be reclassified (20.82) (28.58) (0.67) (49.40) 34.56 18.85 to profit or loss Items that will be reclassified to Profit or Loss - Net movement on effective portion of cash flow hedge 2.25 1.48 - 3.73 - - - Income tax relating to items that will be reclassified to (0.57) (0.37) (0.94) profit or loss - - - Total Other Comprehensive Income I (Loss) for the 63.59 86.08 1.99 149.67 (102.76) (56.04) period / year, (net of tax) IX Total Comprehensive Income for the period/ year 12 295.97 12 267.44 11 095.72 24 563.41 21 509.97 43 653.57 X Paid up equity share capital (face value of Rs 2/· per share) 4,968.37 4,964.09 4,949.64 4,968.37 4,949.64 4,959.69 XI Other Equity t, 15,877.86 XII Earnings per share : (In Rs /-) (face value of Rs 2/- per share)' (a) Basic 4.93 4.91 4.48 9.84 8.74 17.66 (b) Diluted 4.91 4.89 4.46 9.80 8.69 17.56 ·Not annualised "Nor annualised "Not annualised "Not annualised "Not annualised Annualised See accompanying notes to statement of unaudited standalone financial results for the quarter and half year ended 30 September, 2026 (Rupees in lakhs unless otherwise stated)
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Cb MS Computer Age Management Services Limited CIN: L65910TN1988PLC015757 Registered office: New No 10 Old No. 178, M.G.R Salai, Nungambakkam, Tamil Nadu, Chennai - 600 034 Website: www.camsonline.com I Email Id - secretarial@camsonline.com Notes 1. Statement of unaudited standalone assets and liabilities as at 30 September 2026 (Rupees in lakhs unless otherwise stated) Particulars As at 30 September 2026 As at 31 March 2026 Unaudited Audited A ASSETS 1 Non-current assets Property, plant and equipment 14,400.93 13,423.25 Capital work in progress 96.10 87.69 Other intangible assets 8,616.43 2,486.51 Riqht of use assets 4,299.27 4,474.73 Intangible assets under development 5,373.17 8,773.56 Financial assets - Investments 31,481.67 28,963.51 - Loans 423.44 431.49 - Other financial assets 1,562.27 1,428.16 Deferred tax assets (net) 905.90 1,119.03 Other non-current assets 142.21 72.34 Total non-current assets 67 301.40 61 260.27 2 Current assets Financial assets - Investments 28,253.30 28,116.31 - Trade receivables 7,662.26 3,701.09 - Cash and cash equivalents 122.81 631.07 • Bank balances other than cash and cash equivalents 36,811.95 36,458.06 - Loans 404.55 411.54 - Other financial assets 1,505.04 I 895.38 Other current assets 22,608.02 23,100.75 Total current assets 97,367.93 93,314.20 TOTAL ASSETS 1 64 669.33 1 54.574.47 B EQUITY AND LIABILITIES 1 Equity Equity share capital 4,968.37 4,959.69 Other equity 1,26,414.86 1, 15,877.86 Share Application money pendinq allotment 404.92 Total Equity 1 31 788.15 1 20 837.55 2 Non-current liabilities Financial liabilities • Lease liability 2,894.56 2,938.77 Provisions 6,097.86 6,097.86 Total non-current liabilities 8 992.42 9 036.63 3 Current Liabilities Financial liabilities - Lease liability 2,161.97 2,492.58 - Trade payables • Total outstanding dues of micro enterprises and small enterprises 208.09 266.37 • Total outstanding dues of creditors other than micro enterprises and small 7,329.69 7,442.92 enterprises - Other financial liabilities 6,843.34 7,561.93 Other current liabilities 4,714.82 4,978.77 Provisions 779.55 616.36 Current tax liabilities (net) 1,851.30 1,341.36 Total current liabilities 23 888.76 24 700.29 Total liabilities 32 881.18 33,736.92 TOAL EQUITY AND LIABILITIES 1,64,669.33 1,54,574.47
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GA.M S Computer Age Management Services Limited CIN : l 65910TN1988PLC015757 Registered office: New No 10 Old No. 178, M.G.R Salai, Nungambakkam, Tamil Nadu, Chennai • 600 034 Website: www .camsonline.com I Email Id· secretarial@camsonline.com 2. Statement of unaudited standalone cash flows for the half year ended 30 September 2026 {Rupees in lakhs unless otherwise stated) For the half year ended For the half year ended Particulars 30 September 2026 30 September 2025 Unaudited Unaudited A. Cash flow from Operating Activities Profit/ {l oss) before tax 32,557.33 28,827.67 Adjustments lo reconcile Qrolil before tax IQ net cash flows Depreciation and amortisation expense 4,658.96 3.947.89 l oss/(Gain) on disposal of property. plant and equipment (12.78) 1.78 Expense on employee stock option scheme 249.10 691.02 Finance costs 249.41 318.43 Interest income on term deposit and Loans (1,305.31) (871.83) Dividend income (7.34) (7.57) Net (gain) / loss on sale of investments (565.89) (943.59) Fair value gain/(loss) on financial instrument at FVTPL (314.13) (63.48) Impairment losses allowance 232.64 456.42 (Gain)/ Loss on termination ol lease contract (13.56) (0.24) Remeasurements on defined benelit obligation 196.28 (137.32) Net movement on elfective portion of cash llow hedge 3.73 Increase/ (decrease) in provisions, gratuity (0.37) 421.45 Operating profit/ (loss) before working capital chances 35,928.07 32,640.63 Working capital adlustment: Adjustments for (increase) I decrease in operatlnq assets: (lncrease)/decrease in trade receivables (4,193.81) 3,913.64 (lncrease)/decrease in other current assets 536.90 (496.22) (lncrease)/decrease in other non-current assets 4.37 (22.93) (lncrease)/decrease in other financial assets [current and non current] (50.49) 98.64 (lncrease)/decrease in loans & advances [current and non current] 15.04 (116.38) Change in money held in trust (46.96) 43.44 Adjustments for increase/ (decrease) in operating liabilities: Increase I (decrease) in trade payables (171.51) 1,709.96 Increase I (decrease) in provisions [Current & Non current] 163.56 377.19 lncrease/(decrease) other financial liabilities [Current & Non current] (715.80) Increase I (decrease) in other Current li abilities (263.95) 1,854.39 Cash generated from operations 31,205.41 40,002.36 Net income tax paid (net of refunds) (7,470.86) {7 413.60' Net cash flow from I (used In) operating activities (A) 23 734.56 32 588.76 B. Cash flow from Investing activities Purchase of property. plant and equipment and intangible assets (including (7,182.03) (5.097.88) CWIP and IAUD) Proceeds from sale of property, plant and equipment and intangible assets 48.60 10.01 Proceeds/(investment) in deposits having original maturity of more than 3 (353.89) (2,851.57) months (net) Purchase/ Proceeds from sale of investments 743.03 (10,264.17) Investment in subsidiaries (2,518.16) (579.50) Interest received 592.05 584.01 Dividend received 7.34 7.57 Net cash flow from / (used in) investing activities (B) (8 663.06) 118 191.53) C. Cash flow from financing activities Proceeds from issue of equity shares under Employee stock option plan 1,839.27 t.211.78 Share application money received I (refunded) 404.92 515.55 Payment of principal portion on lease liabilities (1,438.90) (1,341.62) Payment of interest portion on lease liabilities (249.41) (318.43) Dividends paid (16,135.64) (14,842.43) Net cash flow from/ (used in) financina activities IC) (15,579.76) (14,775.15) Net Increase/ (decrease) In Cash and cash equivalents (A+B+C) (508.26) (377.92) Cash and cash equivalents at the beginning of the period 631.07 886.85 Cash and cash equivalents at the end of the period 122.81 508.93 Components of cash and cash equivalents Cash on hand 2.62 2.28 Balance with bank - In current accounts 120.19 506.65 122.81 508.93
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Computer Age Management Services Limited CIN : L65910TN1988PLC015757 Registered office: New No 10 Old No. 178, M.G.R Salai, Nungambakkam, Tamil Nadu, Chennai - 600 034 Website : www.camsonline.com I Email Id - secretarial@camsonline.com Notes to Statement of unaudited standalone financial results for the quarter and half year ended 30 September 2026 3. These unaudited standalone financial results have been prepared in accordance with the recognition and measurement principles laid down in accordance with the Indian Accounting Standard (Ind AS) 34, "Interim Financial Reporting" as prescribed under Section 133 of the Companies Act, 2013 ("the Act"), read with the Companies (Indian Accounting standards) Rules, 2015, as amended from time to time, and other accounting principles generally accepted in India and in terms of Regulation 33 of the Securities Exchange Board of India ("SEBI") (Listing Obligations and Disclosure Requirements) Regulations 2015 (as amended). 4. These unaudited standalone financial results for the quarter and half year ended 30 September 2026 were reviewed by the Audit Committee and approved by the Board of Directors at its respective meeting held on 29 October 2026, in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and have been subjected to limited review by the statutory auditors of the company. 5. The Company is primarily in the business of providing registrar and transfer agency services including data processing and its related activities to financial institutions and accordingly there are no separate reportable segments in accordance with Ind AS 108 on "Operating Segments" in respect of the Company. The Company operates primarily in a single geographical segment, i.e. India. 6. During the half year ended period 30 September 2026, the company allotted 4,33,880 equity shares to its employees consequent to the exercise of options granted under the Employee Stock Options Scheme 2019. No new grants were issued during the year to date from 01 April 2026 to 30 September 2026. 7. The board of directors at its meeting held on 29 October 2026 have declared interim dividend of Rs. 3.25/- per equity share. 8. The unaudited standalone financial results are also available on the stock exchange website www.bseindia.com and www.nseindia.com and on our website www.camsonline.com On behalf of the Board of Directors Date: 29 October 2026 Place: Chennai Anuj Kumar Managing Director ~
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S.R. BATLIBOI & ASSOCIATES LLP Chartered Accountants 10th Floor, Tidel Park "A" Block, North Wing No. 4, Rajiv Gandhi Salai Taramani, Chennai - 600 113 India Tel: +914 4 6 117 9000 Independent Auditor's Review Report on the Quarterly and Year to Date Unaudited Standalone Financial Results of Computer Age Management Services Limited (the "Company") Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors Computer Age Management Services Limited I. We have reviewed the accompanying statement of unaudited standalone financial results of Computer Age Management Services Limited (the "Company") for the quarter ended September 30, 2026 and year to date from April L 2026 to September 30, 2026 (the "Statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). 2. The Company's Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 20 I 3 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the Company's Board of Directors. 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. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons 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 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 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 Standards ('Ind AS') specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For S.R. Batliboi & Associates LLP Chartered Accountants •r;;,,~ numbe,, IO I 049W/E300_,,0,:;0::;:4~ :::::::, ..... per Bharath N S Partner !CAI Membership No.: 210934 UDIN: 26210934BQZCH0 4790 Place: Chennai Date: October 29, 2026 S.R. Batliboi & Associates LLP, a Limited Liability Partnership with LLP Identity No. AAB-4295 Regd. Office: 22, Camac Street, Block 'B', 3rd Floor, Kolkata·700 016
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CAMS Computer Age Management Services Limited CIN: L65910TN1988PLC015757 Registered office: New No 10 Old No. 178, M.G.R Salai, Nungambakkam, Tamil Nadu, Chennai • 600 034 Website : www.camsonline.com I Email Id• secretarial@camsonline.com Statement of unaudited consolidated financial results for the quarter and half year ended 30th September 2026 Quarter ended Half Year ended Year ended Particulars 30 Sep 2026 30 Jun 2026 30 Sep 2025 30 Sep 2026 30 Sep 2025 31 March 2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited I Revenue from operalions 41,446.57 39,502.95 37,673.79 80,949.52 73,088.98 1,51,624.90 II Other income 1,369.13 1,658.17 1,220.18 3.027.30 2,534.96 5,116.71 Ill Total revenue 42 815.70 41 161.12 38 893.97 83 976.82 75 623.94 1 56 741.61 IV Expenses Employee benefits expense 13,318.70 12,366.49 12,479.15 25,685.19 24,722.86 49,701.98 Finance costs 139.09 148.04 184.17 287.13 377.84 698.37 Depreciation and amortisation expense 2,814.31 2.454.73 2,455.77 5,269.04 4,540.15 9,877.37 Other expenses 9,091.78 8,862.56 8,433.69 17,954.34 t6,177 .15 33,532.36 Total expenses 25 363.88 23 831.82 23 552.78 49 195.70 45 818.00 93 810.08 V Profit before tax from ordinary activities before Share of Profit I 17,451.82 17,329.30 15,341.19 34,781.12 29,805.94 62,931.53 (Loss) of Joint venture Share of profit/ (loss) of joint venture (net of tax) (25.75) (24.50) (4.30) (50.25) (30.00) (76.20) Profit before tax for the period / year 17,426.07 17,304.80 15,336.89 34,730.87 29,775.94 62,855.33 VI Tax expense/ (benefit): Current tax 4,400.48 4,425.21 4,105.33 8,825.69 7,845.39 16,424.90 Adjustment of lax relating to earlier periods/ years (108.02) (108.02) (59.01) (515.28) Deferred tax (credil)/charge 67.34 170.07 (162.03) 237.41 (208.15' 1256.12! Net tax expense 4,359.80 4,595.28 3,943.30 8,955.08 7,578.23 15 653.50 VII Profit for the period / year 13 066.27 12 709.52 11 393.59 25 775.79 22 197.71 47 201.83 VIII Other Comprehensive Income Items that will not be reclassified to Profit or Loss - Re-measurement gain/(loss) on defined benefit plan 85.19 160.19 18.01 245.38 (170.90) (48.87) Income tax relating to items that will not be reclassified to profit or (21.44) (40.32) (4.53) (61.76) 43.01 12.30 loss Items that will be reclassified to Profit or Loss - Nel movement on effective portion ol cash flow hedge 2.25 1.48 3.73 - Income tax relating lo items that will be reclassified to profit or loss (0.57) (0.37) (0.94) - - Exchange differences in translating the financial statements of 3.65 (0.15) 8.52 3.50 8.81 24.17 foreign operations Total Other Comprehensive Income/ (Loss) for the period/ 69.08 120.83 22.00 189.91 (119.08) (12.40) year, (net of tax) IX Total Comprehensive Income for the period/ year 13 135-35 12 830.35 11 415.59 25 965.70 22 078.63 47 189-43 Profit attributable to - Owners ol lhe Company 13,149.22 12,801.59 11,494.31 25,950.81 22,403.36 47,600.57 - Non-controlling interest (82.95) (92.07) (100.72) (175.02) (205.65) (398.74) Total Comprehensive Income attributable to - Owners ol lhe Company 13,215.43 12.923.41 11,510.63 26,138.84 22,281.46 47,574.55 - Non-controlling interest (80.08) (93.06) (95.04) (173.14) (202.83) (385.12) X Paid up equity share capital (face value of Rs 2 /. per share) 4,968.37 4,964.09 4,949.64 4,968.37 4,949.64 4,959.69 XI Other Equity 1,27,131.78 XII Earnings per share : (In Rs/·) (face value of Rs 2 /· each)' (a) Basic 5.30 5.16 4.65 10.46 9.06 19.23 lb) Diluted 5.27 5.14 4.62 10.41 9.00 19.13 "Net amuaksed · N01 annualised "Nol amualised ·Not amualised ·Not amuafised Anrualised See accompanying notes lo the unaudited consolidated financial results for lhe quarter and hall year ended September 30, 2026 (Rupees in lakhs unless otherwise stated)
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Computer Age Management Services Limited CIN : L65910TN1988PLC015757 Registered offi ce : New No 10 Old No. 178, M.G.R Salal, Nungambakkam, Tamil Nadu, Chennal - 600 034 Website : www.camsonllne.com I Email Id - secretarlal@camsonllne.com Notes 1. Statement of unaudited consolidated assets & liabilities as at 30 September 2026 Particulars As at 30 September 2026 As at 31 March 2026 Unaudited Audited A ASSETS 1 Non-Current Assets Property, plant and equipment 14,818.36 13,845.15 Capital work in progress 96.10 87.69 Goodwill 17,385.55 t7,385.55 Other Intangible assets 10,041.69 4,030.36 Right of use assets 5,020.90 5,282.88 Intangible asset under development 5,327.87 8,785.41 Financial assets • Investments 308.54 8.80 - Loans 36.34 23.16 • Other linancial assets 1,926.82 1,757.56 Deferred tax assets 1,865.61 2,050.99 Other non-current assets 149.57 77.59 Total Non-current assets 56 977.35 53 335.14 2 Current Assets Financial Assets - Investments 47,138.27 44,543.21 • Trade receivables 10,296.34 5,665.45 • Cash and cash equivalents 446.85 1,211.26 • Bank balances other than cash and cash equivalents 39,924.59 39,690.22 • Loans 208.49 263.79 • Other financial assets 1,605.69 969.26 Current tax assets (Net) 830.99 587.04 Other current assets 31,032.45 34,772.26 Total current assets 1 31 483.67 1 27 702.49 TOTAL ASSETS 1 88 461.02 1 81 037.63 B EQUITY AND LIABILITIES 1 Equity Equity share capital 4,968.37 4,959.69 Other equity 1,38, 766. 70 1,27,131.78 Share application money pendinq allotment 404.92 Equity attributable to owners of the Company 1 44139.99 13 2091.47 Non-Controlling Interest 16.10 (4.58) Total Equity 1 44 156.09 1 32 086.89 2 Non-Current liabilities Financial liabilities - Lease liability 3,233.82 3,391.21 - Other financial liabilities . 1,450.00 Provisions 6,640.65 6,693.86 Deferred tax liabilities 193.51 141.48 Total Non-Current Liabilities 10 067.98 11 676.55 3 Current Liabilities Financial Liabilities • Borrowings 24.36 47.89 - Lease Liability 2,658.62 2,984.40 - Trade payables • Total outstanding dues of micro enterprises and small enterprises 233.01 266.60 • Total outstanding dues of creditors other than micro enterprises and small 8,671.87 8,783.94 enterprises • Other financial liabilities 8,218.84 8,243.64 Other current liabilities 11,591.17 14,869.31 Provisions 916.61 709.83 Current tax liabilities (net) 1,922.47 1,368.58 Total current liabilities 34 236.95 37274.19 Total Liabilities 44 304.93 48 950.74 TOTAL EQUITY AND LIABILITIES 1 88 461.02 1 81 037.63 (Rupees in lakhs unless otherwise stated)
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CAMS Computer Age Management Services Limited CIN: L65910TN1988PLC015757 Registered office: New No 10 Old No. 178, M.G.R Salai, Nungambakkam, Tamil Nadu, Chennai • 600 034 Website: www.camsonline.com I Email ld » secretarial@camsonline.com 2. Statement of unaudited consolidated cash flows for the half year ended 30 September 2026 (Rupees in lakhs unless otherwise stated) Particulars For the half year ended 30 September 2026 For the half year ended 30 September 2025 Unaudited Unaudited A. Cash flow from operating activities Profit I (Loss) before tax Adjustments to reconcile profil before tax lo nel cash flows Depreciation and amortisation expense Remeasurements on defined benefit obligation Net movement on effective portion of cash flow hedge Loss/(gain) on disposal of properly, plant and equipment Expense on employee stock option scheme Finance costs Interest income on term deposit and loans Dividend income Net (gain) / loss on sale of investments Fair value gain/(loss) on financial instrument at FVTPL Impairment losses allowance (Profit)/ loss from Associates / Joint venture Unrealised Foreign exchange (Gain)/Loss Increase/ (decrease) in provisions, gratuity Gain/ loss on lease termination Operating profit/ (loss) before working capital changes Working capital adjustment: Adjustments for (Increase) I decrease In operating assets: (lncrease)/decrease in trade Receivables (lncrease)/decrease in other Current Assets (lncrease)/decrease in other Non-Current Assets (lncrease)/decrease in loans (Current & Non current] (lncrease)/decrease in other Financial Assets (lncrease)/decrease in change in money held in trust Adjustments for Increase/ (decrease) In operating llabllllles: lncrease/(decrease) in trade payables lncrease/(decrease) in provisions lncrease/(decrease) in other current financial liabilities lncrease/(decrease) in other current liabilities Cash generated from operations Net income tax paid (net of refunds) Net cash flow from I (used in) operating activities (A) B. Cash flow from Investing activities Purchase of property, plant and equipment and intangible assets (including CWIP and IAUD) Proceeds from sale of property, plant and equipment and intangible-assels (includinq CWIP and IAUD) Investments in deposits having original maturity of more than 3 months (net) Acquisition of controlling interest in Subsidiary Purchase / Proceeds from sale of investments Investment in Joint venture Interest received. increase/ (decrease) in accrued interest Dividend received Net cash flow from / (used In) Investing activities (BJ C. Cash flow from financing activities Proceeds from issue of equity shares under Employee stock option plan Proceeds/ (Repayment) from borrowings Share application money received Payment of principal portion lease liabilities Payment of interest portion lease liabilities Interest on Borrowings Dividends paid Net cash flow from / (used In) financing activities (CJ 5,269.04 245.38 3.73 (15.77) 390.50 287.13 (1,416.68) (7.34) (1,036.63) (425.84) 278.27 50.25 3.50 (51.12) ( 13.56)t-- - - - ----t (4,909.16) 867.15 6.04 42.12 (117.59) 2,869.87 (145.66) 204.69 (3,280.94)t-- - - - ----t 33,828.24 (8,466.84) (7,374.59) 55.22 34,730.87 38,291.72 25,361.40 (234.37) (1.868.16) (1,132.59) (350.00) 680.64 7.341- - - - - --l (10,216.51) 1,839.28 (23.53) 404.92 (1,707.22) (285.79) (1.34) ( 16, 135.62),__ ----1 (15,909.30) 4,540.15 (170.90) 29,775.94 2.03 846.60 377.84 (1,017.76) (7.57) (1,348.83) (147.44) 160.95 30.00 8.81 512.63 (7.90) 1- - - - - -t 3,994.41 (613.44) (25.94) 37.28 (18.43) 43.44 (5,295.60) 33,554.55 t,379.96 449.63 (0.24) 1,883.40 t-- - - - - --t 40,684.62 (8,250.36) 32,434.26 13.29 (3,073.97) (10,286.90) (84.50) 647.98 7.57 1- - .,.11"'a,..,o,..,1c-2"'" . .,.14.,.l➔ 1,211.79 515.55 (1,579.59) (375.52) (14,842.43)t-- -,- - -,- --,-I (15,070.20) Net increase/ (decrease) in Cash and cash equivalents (A+B+C) Cash and cash equivalents at the beginning of the period Cash and cash equivalents at the end of the period (764.41) 1,211.26 (708.08) 1,395.38 446.85 687.30 Components of cash and cash equivalents Cash on hand Balance with bank - In current accounts 2.81 444.04 2.48 684.82 446.85 687.30
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~ WM 1€11A1~ ~ ~ -kllilid Our Mission_. Your Growth Computer Age Management Services Limited CIN: L65910TN1988PLC015757 Registered office: New No 10 Old No. 178, M.G.R Salai, Nungambakkam, Tamil Nadu, Chennai - 600 034 Website : www.camsonline.com I Email Id - secretarial@camsonline.com Notes to Statement of unaudited consolidated financial results for the quarter and half year ended September 30, 2026 3. The unaudited consolidated financial results of the Computer Age Management Services Limited ("Company"), its subsidiaries (collectively referred as "Group") and joint venture have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard (Ind AS) 34, "Interim Financial Reporting" as prescribed under Section 133 of the Companies Act, 2013 ("the Act") read with the Companies (Indian Accounting Standards) Rules, 2015, as amended from time to time, and other accounting principles generally accepted in India and in terms of Regulation 33 of the Securities and Exchange Board of India ("SEBI") (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). 4. These unaudited consolidated financial results for the quarter and half year ended September 30, 2026 were reviewed by the Audit Committee and approved by the Board of Directors at its respective meeting held on October 29, 2026, in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and have been subjected to limited review by the statutory auditors of the company. 5. The group and joint venture is primarily in the business of providing registrar and transfer agency services including data processing and its related activities to financial institutions and accordingly there are no separate reportable segments in accordance with Ind AS 108 on "Operating Segments" in respect of the group and joint venture. 6. During the half year ended period 30 September 2026, the company allotted 4,33,880 equity shares to its employees consequent to the exercise of options granted under the Employee Stock Options Scheme 2019. No new grants were issued during the year to date from 01 April 2026 to 30 September 2026. 7. The board of directors at its meeting held on 29 October 2026 have declared interim dividend of Rs. 3.25/- per equity share. 8. The unaudited consolidated financial results are also available on the stock exchange website www.bseindia.com and www.nseindia.com and on our website www .camsonline.com On behalf of the Board of Directors For Computer Age l'y'lanagement Services Limited Anuj Kumar Managing Director Date: 29 October 2026 Place: Chennai SL---
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S.R. BATL/80 / & ASSOCIATES LLP Chartered Accountants · 10th Floor, Tidel Park "A" Block, North Wing No. 4, Rajiv Gandhi Salai Taramani, Chennai - 600 113 India Tel: +914 46 117 9000 Independent Auditor's Review Report on the Quarterly and Year to Date Unaudited Consolidated Financial Results of Computer Age Management Services Limited (the "Holding Company") pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors Computer Age Management Services Limited I. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of Computer Age Management Services Limited (the "Holding Company"), its subsidiaries (the Holding Company and its subsidiaries together referred to as "the Group"), and joint venture for the quarter ended September 30, 2026 and year to date from April I, 2026 to September 30, 2026 (the "Statement") attached herewith, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). 2. The Holding Company's Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the Holding Company's Board of Directors. 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) 24 I 0, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons 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 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 Master Circular issued by the Securities and Exchange Board of India under Regulation 33( 8) of the Listing Regulations, to the extent applicable. 4. The Statement includes the results of the following entities: Name of the entity Relationship Computer Age Management Services Limited Holding Company CAMS Insurance Repository Services Limited Subsidiary Company CAMS Investor Services Private Limited Subsidiary Company Sterling Software Private Limited Subsidiary Company CAMS Payment Services Private Limited Subsidiary Company CAMS Financial Information Services Private Limited Subsidiary Company Fintuple Technologies Private Limited Subsidiary Company Think Analvtics India Private Limited and its subsidiary viz: Subsidiary Company I. Think 360 Al, Inc. Step-down Subsidiary 2. Think Analytics Consultancy Services Private Limited Step-down Subsidiary (up to August 28, 2026) MFC Technologies Private Limited Joint Venture 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 other auditors referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with recognition and measurement principles laid down in the aforesaid Indian Accounting Standards (Tnd AS') specified under S.R. Batliboi & Associ~tes LLP, a Limited Liability Partnership with LLP Identity No. AAB·4295 Regd. Office: 22, Camac Street, Block 'B', 3rd Floor, Kolkata-700 016
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S.R. BATL/80 / & ASSOCIATES LLP Chartered Accountants Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. The accompanying Statement includes the unaudited interim financial results and other financial information, in respect of six subsidiaries, whose unaudited interim financial results include total assets of Rs. 37,964.93 lakhs as at September 30, 2026, total revenues of Rs 6,638.87 lakhs and Rs 12,630.88 lakhs, total net profit after tax of Rs. 1,089.46 lakhs and Rs. 1,826.12 lakhs, total comprehensive income of Rs. 1,084.18 lakhs and Rs. 1,857.95 lakhs, for the quarter ended September 30, 2026 and the period ended on that date respectively, and net cash outflows of Rs. 296.46 lakhs for the period from April I, 2026 to September 30. 2026, as considered in the Statement which have been reviewed by their respective independent auditors. The independent auditor's reports on interim financial results of these entities 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 in respect of these subsidiaries is based solely on the report of such auditors and procedures performed by us as stated in paragraph 3 above. 7. The accompanying Statement includes unaudited interim financial results and other unaudited financial information in respect of: (i) One step down subsidiary, whose interim financial results and other financial information reflect total revenues of Rs. Nil and Rs. Nil, total net loss after tax of Rs. 5.93 lakhs and Rs. 5.96 lakhs, total comprehensive loss of Rs. 5.93 lakhs and Rs. 5.96 lakhs, for the period upto August 28, 2026 (step subsidiary up to August 28, 2026) and the period ended on that date respectively and net cash outflows of Rs. 1.00 lakh for the period from April I, 2026 to August 28, 2026. (ii) One joint venture, whose interim financial results includes the Group's share of net loss of Rs. 20.25 lakhs and Rs 50.25 lakhs and Group's share of total comprehensive loss or Rs. 20.25 lakhs and Rs. 50.25 lakhs for the quarter ended September 30, 2026 and for the period ended on that date respectively. The unaudited interim financial results and other unaudited financial information of the these step down subsidiary and joint venture have not been reviewed by their auditors and have been approved and furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the affairs of these step-down subsidiary and joint venture, is based solely on such unaudited interim financial results and other unaudited financial information. According to the information and explanations given to us by the Management, these interim financial results are not material to the Group. Our conclusion on the Statement in respect of matters stated in para 6 and 7 above is not modified with respect to our reliance on the work done and the reports of the other auditors and the financial results/financial information certified by the Management. For S.R. Batliboi & Associates LLP Chartered Accountants ICAI Firm registration number: 10 1049W/E300004 per Bharath N S Partner !CAI Membership No.: 210934 UDIN: 26210934FCEBKl8716 Place: Chennai Da~ :O ctober29,2 026