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Computer Age Management Services Ltd

| Quarterly Financial Results Q3 FY 2025-26

NEUTRAL SENTIMENT

Report Source

⬤22nd Jan 26

Summary : CAMS reported Q3 FY26 growth, declared an interim dividend, and invested in an Account Aggregator SRO, despite increased employee benefit provisions from new labor codes.

Quarterly Report Analysis & Insights

Financial Disclosures

  1. Standalone Employee benefits expense Q3 FY26: 9,845.25 lakhs.
  2. Consolidated Employee benefits expense Q3 FY26: 12,445.75 lakhs.
  3. Standalone Total expenses Q3 FY26: 21,789.08 lakhs.
  4. Consolidated Total expenses Q3 FY26: 23,824.98 lakhs.
  5. Standalone Revenue from operations Q3 FY26: 36,697.22 lakhs.
  6. Consolidated Revenue from operations Q3 FY26: 39,013.90 lakhs.
  7. Standalone Total revenue Q3 FY26: 37,780.52 lakhs.
  8. Consolidated Total revenue Q3 FY26: 40,301.88 lakhs.
  9. Standalone Paid up equity share capital: 4,953.01 lakhs.
  10. Consolidated Paid up equity share capital: 4,953.01 lakhs.
  11. Standalone Other Equity (YE Mar 2025): 98,647.86 lakhs.
  12. Consolidated Other Equity (YE Mar 2025): 1,06,912.39 lakhs.
  13. Consolidated results include subsidiaries and one joint venture.
  14. Both standalone and consolidated unaudited financial results presented.
  15. Auditor's review report covers both standalone and consolidated results.

Corporate Overview

  1. Operates primarily in a single geographical segment, India.
  2. New Labour Codes increased employee benefit provision by Rs. 263.16 lakhs (standalone) and Rs. 286.00 lakhs (consolidated).
  3. Primarily provides registrar and transfer agency services.
  4. Includes data processing and related activities.
  5. Services are offered to financial institutions.
  6. Factual and compliant, reporting financial results and board decisions.
  7. Financial institutions.
  8. No separate reportable segments identified per Ind AS 108.
  9. Approved investment of Rs. 1,00,00,000 in Sahamati Foundation.
  10. Sahamati Foundation aims to become an Account Aggregator SRO.

Risk Factors

  1. Increased employee benefit provision from new labor codes.
  2. Joint venture reported net losses.
  3. Regulatory changes in Account Aggregator environment.
  4. Potential impact of future rule notifications.

Key Drivers

  1. Interim dividend of Rs. 3.50 declared.
  2. Investment in Account Aggregator SRO.
  3. Strong Q3 standalone financial performance.
  4. Unmodified auditor's opinion on results.

Auditor’s Report

  1. Unmodified opinion on financial results for the quarter.
  2. No material misstatement identified in the review.

Board Commentary

  1. Interim dividend of Rs. 3.50 per equity share approved.
  2. Record date for dividend is 30th January 2026.
  3. Disbursement expected on or before 20th February 2026.
  4. Impact of New Labour Codes on employee benefit provisions.
  5. New Labour Codes led to increased employee benefit provisions.
  6. Investment of Rs. 1 crore in Sahamati Foundation equity capital.

Corporate Governance

  1. Financial results reviewed by Audit Committee and Board.
  2. Audit Committee reviewed and approved financial results.

Management Discussion & Analysis

Future Strategy

  1. Strategic investment in Account Aggregator ecosystem via Sahamati Foundation.

Industry Overview

  1. Investment in Account Aggregator environment suggests growth focus.

Critical Risks

  1. Increased employee benefit costs due to new Labour Codes.