Computer Age Management Services Limited — Interim / Quarterly Report 2022

Nov 14, 2021

14th November 2021

BSE Limited,Phiroze Jeejeebhoy Towers,Dalal StreetMumbai 400 001	National Stock Exchange of India LimitedExchange Plaza, 5th floor, Plot No.C/1,G Block, Bandra Kurla Complex, Bandra(East), Mumbai 400 051
Scrip Code: 543232	Trading Symbol : CAMS

Dear Sirs/Madam,

Sub: Outcome of the Board Meeting held on November 14, 2021

The Board of Directors of the Company at its meeting commenced at 11.00 AM and concluded at 01.00 PM today 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, 2021. In this regard, please find enclosed copies of the following:
  • i. Statement Showing the Unaudited Financial Results (Standalone and Consolidated) for the quarter and half year ended September 30, 2021.
  • ii. Limited Review Report (Standalone and Consolidated) issued by the Statutory Auditors on the Financial Results of the Company.
• 1. The Board has approved the payment of an interim Dividend of Rs. 9.50/- per equity share. The above Dividend will be paid to those shareholders as on 24th November 2021 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 10th December 2021.
• 1. The Board has approved an investment of Rs.3.2 crores in equity shares of its wholly owned subsidiary, CAMS Financial Information Services Private Limited which is carrying on the business of Account Aggregator.

The Company has made arrangement for release of the Un-audited Financial results for the quarter and half year ended September 30, 2021 in the newspaper as per the requirement of the SEBI (LODR) Regulation, 2015.

Please take the same on record.

Date: 2021-11-14 13:00+05:30

Thanking you, Yours faithfully, For Computer Age Management Services Limited Digitally signed by G MANIKANDAN

G MANIKANDAN DN: cn=G MANIKANDAN c=IN o=Personal Reason: I am the author of this document Location:

G Manikandan Company Secretary and Compliance Officer

Computer Age Management Services LimitedMember of the Registrars Association of India (RAIN)CIN: L65910TN1988PLC015757
Rayala Towers, 158, Anna Salai, Chennai + 600 002. India.
Phone: +91 44 6109 2992 / 2843 2792, E-mail: secretarial@camsonline.com, Website: www.camsonline.comRegd. Office : New No. 10, (Old No. 178), M.G.R. Salai, Nungambakkam, Chennai - 600 034. India.

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

Unaudited Balance Sheet as at 30 September 2021
-------------------------------------------------	--	--	--	--

	Particulars	As at 30 September 2021	As at 31 March 2021
		Unaudited	Audited
A	ASSETS	In Rs. Lakhs	In Rs. Lakhs
1	Non-current assets
	Property. plant and equipmentRight to use assets	6,978.21	6,421.17
	Intangible assets	6.364.13	6,809.36
	Financial Assets	788.54	1,122.47
	- Investments	22,638.37
	- Loans & Advances	25.23	22,641.41
	- Other financial assets		17.33
	Deferred tax assets (Net)	908.221,083.15	881.49
	Other non-current assets		954.15
		564.39	296.98
	Total Non-Current Assets	39,350.24	39,144.36
2	Current assets
	Financial Assets
	- Investments	21,240.97
	- Trade Receivables	2,999.30	13,582.682,414.49
	- Loans and Advances	76.05
	- Other Financial Assets	335.24	58.62
	- Cash and Cash Equivalents	991.78	576.041,408.03
	- Bank Balances other than Cash and Cash Equivalents	12.,302.62	12,801.72
	Current Tax Assets (Net)	869 07	616.21
	Other Current Assets	8.051.78	7,160.24
	Total Current Assets	46,866.81	38,618.03
	TOTAL ASSETS	86,217.05	77,762.39
B	EQUITY AND LIABILITIES
1	Equity
	Share Capital	4,882.55	4,879.10
	Other Equity	49,360.21	42,091.89
	Share Application money pending allotment	551.54
	Total Equity	54,794.30	46,970.99
2	Non-current liabilities
	Financial Liabilities
	- Lease Uabihty	5,691.84	6,135.16
	Provisions	6,983 83	7,063.78
	Total Non-Current Liabilities	12,675.67	13,198.94
3	Current liabilities
	Financial Liabilities
	- Lease Liability	1,342.76	1,167.49
	- Trade Payables
	- Total outstanding dues to micro enterprises and small enterprises	25 99	28.16
	- Dues to Others	4.948.45	5,173.78
	- Other Financial Liabilities	6,723.06	6,721.86
	Other Current Liabilities	3,647.04	3,270.00
	provisions	2,059.78	1,231.16
	Total Current Liabilities	18,747.08	17,592.46
	Total Liabilities	31,422.75	30,791.40
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	?Total Equity and Liabilities	86,217.05	77,762.39
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CAMS Computer Age Management Services Limited CIN: L65910TN1988PLC015757

Registered office : New No 10 0Id No. 178, M.G.RR Salai, Nungambakkam, Tamil Nadu, Chennai - 600 034 Website : www.camsonline.com [ Email Id - secretarial@camsonline.com

Statement of Unaudited Standalone Financial Results For the Quarter & Half Year ended 30 September 2021

			Quarter ended			Half Year ended	Year Ended
	Particulars	30 Sep 2021	30 June 2021	30 Sep 2020	30 Sep 2021	30 Sep 2020	31 March 2021
		Unaudited	Unaudited	Unaudited	Unaudited	Unaudited	Audited
		In Rs. Lakhs	In Rs.Lakhs	In Rs. Lakhs	In Rs. Lakhs	In Rs. Lakhs	In Rs. Lakhs
I	Revenue from operations	21.572.86	19.128.85	16.193.64	40.701.71	30,499.17	67,375.26
	II Other income	303.85	3.050.09	1.610.05	3.353.94	2.512.83	5.860.40
	Ill Total revenue	21,876.71	22,178.94	17,803.69	44,055.65	33,012.00	73,235.66
	IV Expenses
	Employee benefits expense
	Finance costs	6.886.88	6.054.90	5.166.43	12.941.78	10,437.14	21,706.04
	Depreciation and amortisation expense	164.931,094.79	167.11971.52	178.18	332.04	375.571,991.89	706.393,938.86
	Operating expenses	3.369.65	3,103.67	988.53	2,066.316,473.32	5,562.44
	Other expenses			2.956.82			12.578.30
		1,691.57	1,546 08	1,416.08	3.237.65	2,846.72	6,305.51
	Total expenses	13,207.82	11,843.28	10,706.04	25,051.10	21,213.76	45,235.11
	V Profit before tax	8,668.89	10,335.66	7,097.65	19,004.55	11,798.24	28,000.55
	VI Tax expense / (benefit):
	Current tax	2,311.73	1,960.71	1,585.06	4,272.44
	Current tax expense of earlier periods					2,860.88-	6,309.62
	Deferred tax	(55.50)			(55.50)
	Net tax expense	(111.58)	(17.42)	(8.97)	(129.00)	(210.76)	(206.35)
		2,144.65	1,943.29	1,576.09	4,087.94	2,650.12	6,103.27
	VII Profit for the period	6,524.24	8,392.37	5,521.56	14,916.61	9,148.12	21,897.28
	VIII Other Comprehensive Incometems that will not be reclassified to Profit or Loss- Remeasurements of the defined benefit liabilities / assetIncome tax relating to items that will not be reclassified to profit orloss	6.64(1.67)	89.09(22.42)	120.66(30.37)	95.73(24.09)	89.25(22.46)	46.37(11.67)
	Total Other Comprehensive Income / (Loss) (net of tax)	4.97	66.67	90.29	71.64	66.79	34.70
	IX Total Comprehensive Income for the period	6,529.21	8,459.04	5,611.85	14,988.25	9,214.91	21,931.98
	X Paid up equity share capital (face value of Rs 10/- per share)	4,882.55	4,882.55	4,878.68	4.882.55	4,878.68	4,879.10
	XI Other Equity						42.091.89
	XII Earnings per share: (In Rs -) (not annualised)
	(a) Basic	13.36	17.19	11.32	30.55	18.76	44.89
	(b) Diluted	13.28	17.11	11.29	30.39	18.72	44.72
	XIII Dividend per share (par value of Rs 10/- each)
	Total Dividend paid	8.954.60	-	12.489.42	8.954.60	17.927.03	24,928.26
	Dividend per share (In Rs.)	18.34		25.60	18.34	36.75	51.09

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

Unaudited Cash Flow Statement For the Half Year ended 30 September 2021
-------------------------------------------------------------------------	--	--	--	--	--	--	--	--	--	--	--

		For the Half Year ended 30September 2021		For the Half Year ended 30September 2020
Particulars		Unaudited		Unaudited
	In Rs. Lakhs	In Rs. Lakhs	In Rs. Lakhs	In Rs. Lakhs
A. Cash flow from operating activities
Profit / (Loss) before tax		19,004.55		11,798.24
Adjustments for:
Depreciation and amortisation expense	2,066.31		1.991.89
Remeasurements on defined benefit obligation	95.7379.29		89.2522.96
ESOP reserves in respect of subsidiaries	10.55		(0.39)
(Profit) / loss on sale / write off of assetsExpense on employee stock option scheme	946.88		190.09
Finance costs	332.04		375.57
Interest on disputed taxes	11.49		11.77
Interest income	(19418)		(52.53)
Dividend income	(2,716.54)		(1,255.57)
Net (gain) / loss on sale of investments	(878.68)		(1,190.20)
Adjustments to the carrying amount of investments	531.75		194.90
Net of Expected Credit loss allowance for trade receivables and	68.22		139.78
Gain/ Loss on Termination of lease contract	(14.40)		(79.93)
Operating profit / (loss) before working capital changes		19,343.01		12.235.83
Changes in working capital:
Adjustments for (increase)/ decrease in operating assets:
Trade Receivables	(683.03)		(1,023.95)
Other Current Assets	(900.80)		443.81
Other Non-Current Assets	(6.87)		6.91
Other Financial Assets	65.93		(861.46)
Loans & advancesChange in Money held in trust	(25.33)197.84		0.96(1,327.71)
Adjustments for increase / (decrease) in operating liabilities:Trade Payables			1,006.42
Provisions	(142.87)748.67		1,030.23
Other Current Liabilities	377.04		1.200.04
Cash generated from operationsNet income tax (paid) / refunds		18,973.59(4,440.46		12,711.08(2,480.47
Net cash flow from I (used in) operating activities (A)		14,533.13
				10,230.61
B. Cash flow from investing activities
Capital expenditure of PPE and Intangible assets	(1,723.74)		(273.77)
Proceeds from sale of PPE and Intangible assets	11.92		0.86
Bank deposits including margin money	302.47		(3.845.00)
Net Sale / (Purchase) of current & non-current investments	(7,308.32)		10,659.03
Investment in subsidiaries	-		(200.00)
Interest received	174.45		7.48
Dividend received	2.716.54		1.255.57
Net cash flow from I (used in) investing activities (B)		(5,826.68		7,604.17
C. Cash flow from financing activities
Proceeds from issue of equity shares under ESOP scheme	211.95
Share application money received / (refunded)	551.54		164.74-
Principal towards lease liabilities	(599.53)		(609.30)
Interest towards lease liabilities	(332 04)		(375.59)
Dividends paid	(8,954.61)		(17,927.03)
Net cash flow from /(used in) financina activities (C)		(9,122.69		(18,747.18
Net increase / (decrease) in Cash and cash equivalents (A+B+C)		(416.25)		(912.40)
Cash and cash equivalents at the begining of the period		1.408.03		2.050.31
Cash and cash equivalents at the end of the period		991.78		1,137.91

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Registered office : New No 10 Old No. 178, M.G.R Salai, Nungambakkam, Tamil Nadu, Chennai - 600 034 Website : www.camsonline.com | Email Id - secretarial@camsonline.com Computer Age Management Services Limited CIN: L65910TN1988PLC015757

otes to Unaudited Standalone Financial Results

The unaudited financial results have been prepared in accordance with the recognition and propose laid own in Indian Accounting Standard 34 - Internm Financial Reporting, notified under Section 133 of the Comparis ct. 2013 read with Companies (Indian Accounting Standards) Rules, 2015, as amended from time to time, and other accounting principles generally accepted in India. The above results for the quarter and half year ended September 30, 2021 were reviewed by the subsequently approved by the Board of Directors at its meeting held on November 14, 2021, in terms of Regulator 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The statutory auditors have carried out a limited review and issued an unmodified report thereon The Company is in the business of providing data processing and other section in the primary segment. As such, the Company's financial results are largely relitedive of the data processing and other services business and accordingly there are no separate reportable segments as per ind AS 108 - Operating Segments.

Dividend income from subsidianes included in other income are as follows

	uarter ended		"alf Year ende.		Year Ended31 March 2021
10 Sep 2021	June 2021	0 Sep 2020	0 Sep 2021	0 Sep 2020
	m Rs. Lakhs	Rs. Lakhs	"Rs. Lakhs	Rs. Lakh	In Rs. Lakhs
	716.54	254.46			ATTER

During the previous quarter ended June 30, 2021, the Company had allotted 34,482 equity shares of Rs: 10 each pursuant to exercise of stock options by certain option holders of the company and its subsidiaries

As at 30th September 2021, the Company has received that e as application money allotting allotting allotting allotting allotting allotting to SA 184 BA is a series of options as per Employee Stock Options Scheme 2019 The ommittee, at its meeting held on 20th October 2021, allotted 77,950 equity shares of face value of Rs 10/- to eligible option holders of the company & its subsidiaries pursuant to exercise of options as per the above schem

During the quarter, 2.73,148 Employee Stock Ophons (each stock option represents one equity shares of Rs,10-) were issued to eligible employees of the company and its substitutions at an exercise price of Rs. 1,791.40/-

The Board of Directors at its meeting held on 14th November 2021 have declared an interim dividend of Rs 9.50/- per equity share.

Covid-19 pandemic has caused disruption to businesses and economic economic extent has been at market areas in markets across the globe. The economy is recovering from the effects of second wave and movingwards normalisat ture developments, which at this juncture remains uncertain

he value of its investments and trade receivables as a 1,30th September 2021. The management does not belief the compative of the Company's assets. Is likely to be material. However, since the revenue of the Company isUnr here has been no material change in the controls or processes followed in the closing of the Company. The Company has assessed the monact of the pandemic on its operations, its liquidity and its assests including

The statement includes financial results for the duration that comparish and all the state of the financial section and financial results for the quarter ended 30th Junner 2021 which were reviewed by statutory auditors $\circ$

nancial results for held 30th September, 2020 were reviewed for the purpose of publishing financials as per Regulation 33 of SEBI LODR and Financial results for the quarter ended 30th June, 2020 were reviewed by The statement includes financial results for the quarter ended 90th September, 2020 being the Detaween financial results for the fail year emdsed 30th September, 2020 and financial results for the quarter ended 30th June, statutory auditors for internal purposes of the Company

1 Previous period figures have been regrouped / reclassified wherever necessary

Date 14th November,2021Place Chinnai

Independent Auditor's Review Report on Standalone Unaudited Quarterly and Year to Date Financial Results of the Computer Age Management Services Limited Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

To

The Board of Directors, Computer Age Management Services Limited, Chennai.

_________________________

• I. We have reviewed the accompanying statement of Standalone unaudited financial results of Computer Age Management Services Limited (the "company"), for the three months and six months period ended 30 September 2021 together with the relevant notes thereon ("the Statement") being submitted by the company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
• 1. This Statement, which is the responsibility of the Company's Management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Aet, 2013, and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the statement based on our review.
• 1. We conducted our review in accordance with the Standard on Review Engagement (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India. 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.
• 1. 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') 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 including the manner in which it is to be disclosed, or that it contains any material misstatement.

For BRAHMA YY A & CO., Chartered Accountants irm Regn. No. 000511 S P&.J ° PBabu

Partner Membership No. 203358 UDIN :2 I 203358AAAASP8569

Place: Chennai. Date: 14 November 2021

48, Masilamani Road, Balaji Nagar, Royapettah, Chennai - 600 014. India. Brahmayya&co-

Chartered Accountants

CAMS Computer Age Management Services Limited CIN:L65910TN1988PLC015757

Registered office : New No 10 Old No. 178, M.G.R Salai, Nungambakkam, Tami Nadu, Chennai • 600 034

Website www.camsonline.com [ Email ld secretarial@camsonline.com

Unaudited Consolidated Balance Sheet as at 30 September 2021
	Particulars	As at 30 September 202Unaudited	As at 31 March 2021Audited
		In Rs. Lakhs	In Rs. Lakhs
A	ASSETS
f	Non-current assets
	Property, plant and equipment	7.111.036.778.48	6.524.127,373.59
	Right of use assets	13,359.83	13,359.83
	Goodwill	801.61	1.144.02
	Intangible assets
	Financial Assets	50.03	53.07
	- Investments	25.23	17.33
	-Loans & Advances	1,116.81	1,081.66
	- Other financial assets	1,214.93	1,016.86
	Deterred tax assetsOther non-current assets	610.84	296.98
	Total Non-Current Assets	31,068.79	30,867.46
2	Current assets
	Financial Assets
	- Investments	29,412.15	23,553.66
	• Trade Receivables	3,719.27	2,899.04
	- Loans & Advances	76.85406.05	69.82507.34
	- Other Financial Assets	1,128.53	1,742.85
	- Cash and Cash Equivalents	15,677.50	16,282.65
	- Bank Balances other than Cash and Cash Equivalents	1.035.27	751.50
	Current Tax Assets (Net)Other Current Assets	8,643.59	7,518.74
	Total Current Assets	60,099.21	53,325.59
	TOT AL ASSETS	91 168.00	84193.05
B	EQUITY AND LIABILITIES
1	[Equity	4.882.55	4,879.10
	Share CapitalOther Equity	52,593.00	46,708.07
	Share application money pending allotment	551.54
	Equity attributable to owners of the Company	58,027.09	51,587.17
	Non-Controlling Interests
	Total Equity	58,027.09	51,587.17
2	Non-current liabilities
	Financial Liabilities
	- Lease Liability	5.849.70	6,453.66
	Provisions	7,396.15	7,483.124.51
	Deferred Tax Liabilities
	Total Non-Current Liabilities	13,245.85	13,941.29
3	Current liabilities
	Financial Liabilities
	-Lease Liability	1.657.21	1,460.85
	- Trade Payables
	- Total outstanding dues to micro enterprises and small enterprises	26.65	39.28
	- Dues to Others	5,067.98	5.249.90
	- Other Financial Liabilities	6.723.60	6.723.50
	Other Current Liabilities	4.025.81	3.706.10
	Provisions	2,319.53	1,459.90
	Current Tax Liabilities (Net)	74 28	25 06
	Total Current Liabilities	19,895.06	18.664.59
		33,140.91	32,605.88
	Total Liabilities
	Total Equity and Liabilities	91 168.00	84.193.05

CAMS Computer Age Management Services Limited CIN.L65910TN1988PLC015757 Registered office : New No 10 Old No. 178, M.G.RR Salai, Nungambakkam, Tamil Nadu, Chennai - 600 034 Website ; www.camsonline.com ] Email Id - secretarial@camsonline.com

Statement of Unaudited Consolidated Financial Results For the Quarter & Half Year ended 30 September 2021

			Quarter ended			Half Year ended	Year Ended
	Particulars	30 Sep 2021	JO June 2021	30 Sep 2020	30 Sep 2021	30 Sep 2020	31 March 2021
		Unaudited	Unaudited	Unaudited	Unaudited	Unaudited	Audited
		In Rs. Lakhs	in Rs. Laks	In Rs. Lakhs	ln Rs. Lakhs	In Rs. Lakhs	ln Rs. Lakhs
I	Revenue from operations	22.759 56	20.117.63	17,114.43	42,877.19	31,976.97	70.549.58
	II Other income	438.77	452 29	506.92	891 06	1,920 50	2975.87
	Ill Total revenue	23.198.33	20.569.92	17.621.35	43.768.25	33.897.47	73525.45
	IV Expenses
	Employee benefits expense	8.09101	7.238.08	6.240.84	15,329.09	12,695.46	26.236.20
	Finance costs	176.71	180.41	195.13	357.12	429.99	790.40
	Depreciation and amortisation expense	1,189.76	1,062.12	1,079.94	2.25188	2.205.75	4.341 32
	Operating expenses	2.207.94	1,917.49	1,917 44	4.12543	3.385.41	7.679.08
	Other expenses	1,885.98	1,672.74	1,578.14	3.558.72	3.381.24	7.032 94
	Total expenses
		13.551.40	12070.84	11011.49	25.622.24	22097.85	46.079.94
	V Profit before tax	9,646.93	8,499.08	6,609.86	18,146.01	11,799.62	27.445.51
	V1 Tax expense / (benefit
	Current tax	2.641.00	2.18312	1,808.09	4,824.12	3.193.63	7439.68
	Current tax expense of earlier years	(55.50			155.50		29.20
	Net current tax expense	2.585 50	2.183.12	1,808.09	4,768.62	3,193.63	7410.47
	Deferred tax	(194.41	(8.18	093.37	202.59	(268.65	(494.10)
	Net tax expense	2.391.09	2.174.94	1,714.72	4,566.03	2,924.98	6,916.37
	VII Profit tor the period	7.255.84	6.324.14	4.895.14	13.579.98	8.874.64	20.529.13
	v Other Comprehensive income
	Items that wll not be reclassified to Profit or Loss
	- Remeasurements of the defined benefit hablties /asset	(2 27)	41.00	128.70	38.73	101.16	61.00
	Income tax relating to items that will not be reclassified to profit or loss		(10.32)
		057		(32.39)	(9.75)	(25.46)	(15.35)
	ltems that may be reclassified to Profit or Loss
	- Exchange differences in translating the financial statements of foreign	(5.10)	1.00	019	(4.10)	(2.00)	(3.65)
	operations
	Total Other Comprehensive Income / (Loss) (net of tax)	(6.80	31.68	96.50	24.88	73.70	42.00
	IX Total Comprehensive Income for the period	7249.04	6.355.82	4.991.64	13.604.86	8.948.34	20.571.13
	Profit attributable to
	. Owners of the Company	7.255.84	6.324.14	4,895.14	13,579.98	8,874.64	20.529.13
	- Non-controlling interest
	Total Comprehensive Income attributable to
	- Owners of the Company	7,249.04	6.355.82	4,991.64	13,604.86	8.948.34	20.571.13
	- Non-controlling interest
	X Paid up equity share capital (face value of Rs 10/- per share)	4,882.55	4,882 55	4,878.68	4,882.55	4,878.68	4,879.10
	XI Other Equity						46.708.07
	XII Earnings per share: (in Rs /) (not annualised)
	(a) Basic	1486	12 95	10.03	2781	18.19	42.08
	(b) Diluted	1477	12.89	10.01	2767	18.16	4193
	XIN Dividend per share (par value of Rs 10/- each)
	Total Dividend paid			12,489 42	8.954 .60
	Dividend per share (in Rs.)	8.954 6018.34		25.60	18.34	17,927 .0336.75	24,928.2651.09

Computer Age Management Services Limited CIN: L659101N1988PLC015757 Registered office : New No 10 Old No. 178, M.G.RR Salai, Nungambakkam, Tamil Nadu, Chennai - 600 034 Website : www.camsonline.com ] Email ld - secretarial@camsonline.com

Unaudited Cash Flow Statement For the Half Year ended 30 September 2021

	For the Half Year ended 30 September2021		For the Half Year ended 30 September2020
Particulars	Unaudited		Unaudited
	In Rs. Lakhs	In Rs. Lakhs	In Rs. Lakhs	In Rs. Lakhs
A. Cash flow from operating activities
Profit / (Loss) before tax		18,146.01		11,799.62
Adjustments for
Depreciation and amortisation expense	2.251.88		2.205.75
Remeasurements on defined benefit obligation	34.63		99.16
(Profit) / loss on sale / write off of assets	12.06		(0.39)
Expense on employee stock option scheme	1,026.17		213.05
Finance costs	357.12		429.99
Interest on disputed taxes	11.49		11.79
Interest income	(290.95)		(101.36)
Dividend income			( 1.1 1)
Net (gain) / loss on sale of investments	(1,200.94)		(1,375.03)
Adjustments to the carrying amount of investments	686.96		(229.25)
Net of Expected Credit loss allowance for trade receivables and advances	78.57		173.96
Gain / loss on lease termination	(14.40)		(158.34)
Liabilities No Longer payable Written back	(32.01)
Operating profit / (loss) before working capital changes		21,066.58		13,067.84
Changes in working capital;
Adjustments for (increase) I decrease in operatingassets:
Trade Receivables	(928.80)		(1,096.36)
Other Current Assets	(1.134.14)		323.28
Other Non-Current Assets	(11.22)		6.91
Loans & Advances	(14.93)		(0.37)
Other Financial Assets	(41.90)		(892.22)
Change in money held in trust	197.84		(1,327.71)
Adjustments for increase / (decrease) in operating liabilities:
Trade Payables	(43.29)		1,593.97
Provisions	772.67		1,165.19
Other Current Financial Liabilities	(1.10)		0.90
Other Current Liabilities	319.71		998.88
Cash generated from operations		20,181.42		13.840.31
Net income tax (paid) / refunds		(4.954.31		(2,622.84
Net cash flow from / (used in) operating activities (A)		15,227.10		11,217.47
B. Cash flow from investing activities
Capital expenditure on PPE & intangible assets	(1.824.38)		(273.93)
Proceeds from sale of PPE & intangible assets	11.70		0.65
Bank deposits including margin money deposits	408.52		(4,410.00)
Purchase / Proceeds from sale of current /non-current investments	(5,341.47)		11,394.53
Interest received, increase / (decrease) in accrued interest	191.53		11.22
Dividend received			1.11
Net cash flow from / (used in) investing activities (B)		(6,554.10)		6,723.58
C. Cash flow from financing activities
Proceeds from issue of equity shares under ESOP scheme	211.95		164.74
Share application money received / (refunded)	551.54		-
Principal towards lease liabilities	(741.27)		(690.08)
Interest on lease liabilities	(354.94)		(429.98)
Dividends paid	(8,954.61)		(17.927.03)
Net cash flow from/ (used in) financing activities (C)		(9,287.33)		(18,882.35)
Net increase / (decrease) in Cash and cash equivalents (A+B+C)		(614.32)		(941.29)
Cash and cash equivalents at the begining of the period		1.742.85		2.322.14
Cash and cash equivalents at the end of the period		1,128.53		1,380.84

Jur Mission, Your Growth CAMS

Registered office : New No 10 Old No. 178, M.G.R Salai, Nungambakkam, Tamil Nadu, Chenna1 - 600 034 Website: www.camsonline.com | Email Id - secretarial@camsonline.com Computer Age Management Services Limited CIN: L65910TM1988PLC015757

Votes to Unaudited Consolidated Financial Results

nder Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015, as amended from time to time, and other accounting principles generally accepted in . The unaudited financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 - Interim Financial Reporting, notified hdia. The above results for the quarter and half year ended September 30, 2021 were reviewed by the Audit Committee and subsequently approved by the Board of Directors at its meeting held on November 14, 2021, in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The statutory auditors have carried out a limited review and issued an unmodified report thereon.

There are no segments that have met the threshold criteria as per paragraph 13 of Ind AS 108- Operating Segments and accordingly no disclosures are made.

During the previous quarter ended June 30, 2021, the Company had allotted 34,482 equity shares of Rs.10 each pursuant to exercise of stock eptions by certain option holders of the Group.

1. As at 30th September 2021, the Company has received share application money pending allotment of Rs., 551.54 lakhs towards exercise of options as per Employee Stock Options Scheme 2019. The Stakeholder Relationship Committee, at its meeting held on 20th October 2021, allotted 77,950 equity shares of face value of Rs.10/-to eligible option holders of the group pursuant to exercise of options as per the above scheme.

2. During the quarter, 2,73,148 Employee Stock Options (each stock option represents one equity share of face value of Rs.10/-) were issued to eligible employees of the Group at an exercise price of Rs. 1.791.40/

3. The Board of Directors at its meeting held on 14th November 2021 have declared an interim dividend of Rs. 9.50/- per equity share.

4. Covid-19 pandemic has caused disruption to businesses and economic activities which has been reflected in recent fluctuations in markets across the globe. The economy is recovering from the effects of second wave and moving towards normalisation. While the vaccination efforts have gained momentum, some uncertainty persists due to resurgence of cases/ new variants in different parts of ndia. The extent of impact on Group's financial results will depend on future developments, which at this juncture remains uncertain.

There has been no material change in the controls or processes followed in the closing of the financial results of the Group. The Group has assessed the impact of the pandemic on its operations, its likely to be material. However, since the revenue of the Group is ultimately dependent on the value of the assets it services and volume of transaction it handles, changes in market conditions may have an impact on the operations of the Group. Since the situation is rapidly evolving, its effect on the Operations of the Group may be different from that estimated as at the date of approval of these financia iquidity and its assets including the value of its investments and trade receivables as at 30th September 2021. The management does not believe that the impact on the value of the Group's assets results. The Group will continue to closely monitor material changes in markets and future economic conditions

1. The statement includes financial results for the quarter ended 30th September, 2021 being balancing figure between financial results for the half year ended 30th September, 2021 and financial results for the quarter ended 30th June, 2021 which were reviewed by statutory auditors.

or the quarter ended 30th June, 2020. Financial results for half year ended 30th September, 2020 were reviewed for the purpose of publishing financial results as per Regulation 33 of SEBI LODR and The statement includes financial results for the quarter ended 30th September, 2020 being balancing figure between financial results for the half year ended 30th September, 2020 and financial results Financial results for the quarter ended 30th June, 2020 were reviewed by statutory auditors for internal purposes of the Group.

1. Previous period figures have been regrouped / reclassified wherever necessary

For Computer Age Management Services Limited On behalf of the Board of Directors

Anuj Kumar Managing Director

Date: 14th November, 2021 Place Chennai

Independent Auditor's Review Report on Consolidated Unaudited Quarterly and Year to Date Financial Results of the Computer Age Management Services Limited Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

To The Board of Directors, Computer Age Management Services Limited, Chennai.

---

• I. We have reviewed the accompanying statement of Consolidated unaudited financial results of Computer Age Management Services Limited (Parent company"), and its subsidiary companies (Parent company and its subsidiary companies together referred to as "the Group"), for the three months and six months period ended 30 September, 2021 (the "statement") attached herewith, being submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
• 1. 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 Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the statement based on our review.
• 1. 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. 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 circular Regulation 33 (8) of the SEBI (Listing Obligations and Regulations, 2015, to the extent applicable. issued by the SEBI under Disclosure Requirements)

S.No	Name of the Entity	Relationship
1	Computer Age Management Services Limited	Holding Company
2	CAMS Insurance Repository Services Limited	Subsidiary Company
3	CAMS Investor Services Private Limited	Subsidiary Company
4	Sterling Software Private Limited	Subsidiarv Company
5	CAMS Financial Information Services Private Limited	Subsidiary Company
6	CAMS Payment Services Private Limited	Subsidiarv Companv
7	Sterling Software (Deutschland) GMBH	Subsidiary Companv

1. The Statement includes the results of the following entities:

48, Masilamani Road, Balaji Nagar, Royapettah, Chennai - 600 014. India.

Brahmayya&co-

Chartered Accountants

• 1. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review report of the other auditor 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 the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards specified under section 133 of the Companies Act 2013, read with relevant Rules there under 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, including the manner in which it is to be disclosed, or that it contains any material misstatement.
• 1. We did not review the interim financial results of the subsidiary included in the consolidated unaudited financial results, whose financial results reflect total assets of Rs.0.32 Crores as at 30 September, 2021 and total revenues of Rs.0.03 Crores and Rs. 0.03 Crores and, total net loss after tax of Rs. 0.09 Crores and Rs 0.24 Crores and total comprehensive loss of Rs. 0.14 Crores and Rs.0.28 Crores for the three months and six months period ended 30"September, 2021 respectively and net cash outflow of Rs.0.3 I crores for the six months period ended 30 September, 2021 as considered in the Statement. These interim financial results have been reviewed by other auditor whose report 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 the subsidiary, is based solely on the report of the other auditor and the procedures performed by us as stated in paragraph 3 above.

Our conclusion on the Statement is not modified in respect of the above matter.

Place: Chennai. Date: 14 November 2021

For BRAHMA YY A & CO., Chartered Accountants, m Regn. No. 000511 S

Brahmayya&co-

Chartered Accountants

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P Babu Partner Membership No. 203358 UDIN: 21203358AAAASQ5838