Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended September 30, 2026 (Q2 FY27) and Half Year ended September 30, 2026 (H1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting and Audited Financial Results

Audit Opinion:

The Statutory Auditors, S.R. Batliboi & Co. LLP, have given an unmodified opinion on both the Standalone and Consolidated Financial Results for the quarter and half year ended September 30, 2026.

Auditor's Comment: The auditors confirmed that the financial results give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards.

Key Financial Highlights [in ₹ Crore]:

Standalone Results:

Quarter Ended September 30, 2026 (Q2 FY27):

  • Revenue from Operations: ₹338.74 (vs. ₹271.81 in Q2 FY25 - 24.6% YoY increase)
  • Total Income: ₹358.70
  • Net Profit: ₹163.34 (vs. ₹127.50 in Q2 FY25 - 28.1% YoY increase)
  • EPS: ₹7.82 (vs. ₹6.10 in Q2 FY25)

Half Year Ended September 30, 2026 (H1 FY27):

  • Revenue from Operations: ₹585.44 (vs. ₹493.67 in H1 FY25 - 18.6% YoY increase)
  • Total Income: ₹685.21
  • Net Profit: ₹307.79 (vs. ₹279.51 in H1 FY25 - 10.1% YoY increase)
  • EPS: ₹14.73 (vs. ₹13.37 in H1 FY25)

Balance Sheet Position as at September 30, 2026:

  • Paid up equity share capital: ₹209.00 crore
  • Other equity: ₹1,428.44 crore (vs. ₹1,389.17 crore as at March 31, 2026)
  • Cash and cash equivalents: ₹28.61 crore
  • Total Assets: ₹2,286.15 crore (vs. ₹1,975.53 crore as at March 31, 2026)

Consolidated Results:

Quarter Ended September 30, 2026 (Q2 FY27):

  • Revenue from Operations: ₹394.48
  • Total Income: ₹417.30
  • Net Profit Attributable to Shareholders: ₹173.85
  • EPS: ₹8.32

Half Year Ended September 30, 2026 (H1 FY27):

  • Revenue from Operations: ₹687.24
  • Total Income: ₹757.80
  • Net Profit Attributable to Shareholders: ₹291.36
  • EPS: ₹13.94

Balance Sheet Position as at September 30, 2026:

  • Paid up equity share capital: ₹209.00 crore
  • Other Equity: ₹1,774.51 crore
  • Total Equity: ₹2,025.57 crore
  • Total Assets: ₹2,722.69 crore

Segment-wise Performance:

The company operates primarily in one business segment - "Depository Services". However, for consolidated reporting, it shows two segments:

For H1 FY27:

1. Depository Activity: Revenue ₹585.44 crore, Segment Result ₹305.78 crore

2. Data Entry and Storage: Revenue ₹99.91 crore, Segment Result ₹24.55 crore

3. Repository: Revenue ₹1.15 crore, Segment Result ₹(3.69) crore

Corporate Actions:

The document references dividend payments but does not specify new declarations for the current period. The cash flow statement shows dividend paid of ₹266.48 crore for H1 FY27.

Other Significant Information:

Investments Made during H1 FY27:

1. ₹1 Crore (10,00,000 equity shares of ₹10 each) at par in Sahamati Foundation

2. ₹19.20 Crore (19,20,00,000 equity shares of ₹1 each) at par in India International Bullion Holding IFSC Limited

3. ₹5 Crore (5,00,000 equity shares of ₹100 each) at par in Open Network for Digital Commerce

Subsidiary Investment:

Centrico Insurance Repository Limited invested ₹5 Crore (4,42,987 equity shares of ₹10 each) at an issue price of ₹112.87 per share in RIX Systems & Solutions Private Limited.

Entities in Consolidation:

The consolidated results include:

  • Subsidiaries: CDSL Ventures Limited, Centrico Insurance Repository Limited, Countrywide Commodity Repository Limited
  • Associate: India International Bullion Holding IFSC Limited

Cash Flow Information:

Standalone Cash Flows for H1 FY27:

  • Net cash from operating activities: ₹453.72 crore
  • Net cash used in investing activities: ₹(190.01) crore
  • Net cash used in financing activities: ₹(266.92) crore

Consolidated Cash Flows for H1 FY27:

  • Net cash from operating activities: ₹478.16 crore
  • Net cash used in investing activities: ₹(229.51) crore
  • Net cash used in financing activities: ₹(267.15) crore