Key Decisions from Board Meeting

1. Financial Results Approval

The Board approved the unaudited financial results (Standalone and Consolidated) for the second quarter and half-year ended September 30, 2026, together with the Limited Review Report issued by the statutory auditors, Deloitte Haskins & Sells. This was done pursuant to Regulation 33 of the SEBI Listing Regulations.

2. Buyback Proposal Approval

The Board approved a buyback of fully paid-up equity shares of the company having face value of ₹10 each through the "tender offer" route in accordance with SEBI (Buy-Back of Securities) Regulations, 2018 and Companies Act, 2013.

Buyback Details:

  • Buyback Price: ₹1,000 per equity share
  • Maximum Buyback Size: ₹48,00,00,000 (₹48 crores)
  • Maximum Number of Shares: 4,80,000 equity shares
  • Percentage of Paid-up Capital: 3.15% as on March 31, 2026
  • The buyback excludes expenses including brokerage, taxes, STT, GST, stamp duty, printing, filing fees, and other incidental expenses

Implementation Details:

  • The Board formed a Buyback Committee to oversee and implement the buyback
  • Record date for eligibility will be decided subsequently by Board/Buyback Committee
  • Promoters have indicated intention to participate in the buyback
  • Subject to shareholder approval via special resolution through postal ballot
  • Public announcement, Letter of Offer and other documents will be released post shareholder approval

3. Senior Management Identification

Upon recommendation of the Nomination and Remuneration Committee, the Board identified Mr. Alok Kumar Chaubey, Vice President - Sales (Tech and Digital), as Senior Management Personnel with immediate effect.

Financial Results Summary

Standalone Financial Results (₹ in lakhs)

Quarter Ended September 30, 2026:

  • Revenue from operations: 8,836
  • Other income: 195
  • Total income: 9,031
  • Total expenses: 7,533
  • Profit before tax: 1,498
  • Tax expense: 393
  • Profit for the period: 1,105
  • Basic EPS: ₹7.25 (not annualized)

Half-Year Ended September 30, 2026:

  • Revenue from operations: 17,326
  • Other income: 2,313
  • Total income: 19,639
  • Total expenses: 14,800
  • Profit before tax: 4,839
  • Tax expense: 778
  • Profit for the period: 4,061
  • Basic EPS: ₹26.65 (not annualized)

Consolidated Financial Results (₹ in lakhs)

Quarter Ended September 30, 2026:

  • Revenue from operations: 15,331
  • Other income: 228
  • Total income: 15,559
  • Total expenses: 12,575
  • Profit before tax: 2,984
  • Tax expense: 326
  • Profit for the period: 2,658
  • Basic EPS: ₹17.44 (not annualized)

Half-Year Ended September 30, 2026:

  • Revenue from operations: 30,359
  • Other income: 533
  • Total income: 30,892
  • Total expenses: 25,442
  • Profit before tax: 5,450
  • Tax expense: 980
  • Profit for the period: 4,470
  • Basic EPS: ₹29.33 (not annualized)

Auditor's Review Report

Deloitte Haskins & Sells issued unmodified limited review reports on both standalone and consolidated financial results. The review was conducted in accordance with SRE 2410 issued by ICAI. The auditors concluded that nothing came to their attention that causes them to believe that the financial results contain any material misstatement.

Consolidation Scope: The consolidated results include:

  • Alldigi Tech Limited (Parent)
  • Alldigi Tech Inc., USA (wholly owned subsidiary)
  • Alldigi Tech Manila Inc., Philippines (wholly owned subsidiary)

The auditors relied on review reports of other auditors for the subsidiaries which represented significant portions of the consolidated numbers:

  • Total assets: ₹19,594 lakhs as at September 30, 2026
  • Total revenues: ₹13,455 lakhs (Q2) and ₹26,862 lakhs (H1)
  • Net profit after tax: ₹1,581 lakhs (Q2) and ₹2,337 lakhs (H1)

Key Notes to Financial Results

Exceptional Items

The company had recognized an exceptional item of ₹781 lakhs during FY2026 due to the impact of new Labour Codes notified by Government of India on November 21, 2025, which increased gratuity liability and provision for compensated absences.

Dividend Income

Standalone other income includes dividend income of ₹1,847 lakhs for H1 FY2026 received from wholly owned subsidiary Alldigi Tech Manila Inc., Philippines.

Tax Treatment

The company availed deduction under Section 115O of Income Tax Act for dividend income from subsidiary. Foreign tax credit on dividend income aggregated to ₹277 lakhs for H1 FY2026.

Tax provisions of ₹264 lakhs were reversed during H1 FY2026 for AY 2025-26 due to expiry of statutory time limit for scrutiny assessments.

Deferred Tax Asset

The group recognized DTA of ₹281 lakhs pertaining to brought forward losses of one subsidiary during the quarter.

Name Change

The company name was changed from "Allsec Technologies Limited" to "Alldigi Tech Limited" effective September 6, 2024, following shareholder approval.

Segment Reporting

The group operates in two business segments:

Business Process Management (BPM):

  • Q2 FY2026 Revenue: ₹11,162 lakhs
  • Q2 FY2026 Segment Result: ₹1,746 lakhs

Technology & Digital (T&D):

  • Q2 FY2026 Revenue: ₹4,169 lakhs
  • Q2 FY2026 Segment Result: ₹1,830 lakhs

Pre-Buyback Shareholding Pattern (as of September 30, 2026)

  • Promoters & Promoter Group: 1,11,82,912 shares (73.39%)
  • Foreign Institutional Investors: 1,56,695 shares (1.03%)
  • Financial Institutions/Banks & Mutual Funds: 2,39,623 shares (1.57%)
  • Others (Public): 36,59,096 shares (24.01%)
  • Total: 1,52,38,326 shares (100%)

Management Profile

Mr. Alok Kumar Chaubey, identified as Senior Management Personnel, is Vice President - Sales with over 15 years of experience in HR Tech SaaS. He holds an MBA in Sales & Marketing from Sikkim Manipal University and GNIIT in Computer Science from NIIT Delhi.

Meeting Details

The Board meeting commenced at 3:15 PM and concluded at 5:35 PM on October 29, 2026.