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DEV INFORMATION TECHNOLOGY LIMITED Interim / Quarterly Report 2022

Nov 13, 2021

59295_rns_2021-11-13_34fd1b3d-2d16-49fe-be86-73dcd9a12073.pdf

Interim / Quarterly Report

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Dev Information Technology Limited

Reg. Office: 14, Aaryans Corporate Park, Near Shilaj Railway Crossing, Thaltej‐Shilaj Road, Thaltej, Ahmedabad‐380 059. (INDIA) Phone: +91‐94298 99852 / 53

www.devitpl.com | [email protected]

Offices: Gujarat | Maharashtra | Rajasthan | Canada CIN: L30000GJ1997PLC033479

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To,

The Manager‐Listing Department, The National Stock Exchange of India Limited,

Exchange Plaza, Plot No. C/1, G‐Block, Bandra Kurla complex, Bandra East, Mumbai‐400 051

Trading Symbol: DEVIT (Series: SM)

Subject: Outcome of the Board Meeting held on Saturday, 13[th] November, 2021: Ref.: Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations,2015

Dear Sir/Mam,

With reference to the captioned subject, we would like to inform you that the Board of Directors of Dev Information Technology Limited (the “Company”) in its Meeting held on Saturday, 13[th] November, 2021 at 3:00 P.M. at the registered office of the company, inter alia , discussed and approved following businesses: ‐

1. Considered and approved unaudited standalone and consolidated financial results for the Half year ended on September 30, 2021 along with Limited Review Reports thereon. Financial Results and Limited Review Reports are enclosed herewith (Annexure – I).

Further, unaudited standalone and consolidated financial results for the period as aforementioned shall be available on the website of the Stock Exchange where the shares of the Company is listed i.e. at www.nseindia.com and on Company’s website at https://www.devitpl.com/.

The board Meeting concluded at 04:25 P.M.

Kindly take this information on your records.

Thanking you,

On behalf of Board of Directors DEV INFORMATION TECHNOLOGY LIMITED

Digitally signed by KRISA RUPALKUMAR PATEL KRISA DN: c=IN, o=Personal, postalCode=380052, st=Gujarat, 2.5.4.20=d1c0aba8e31c18d21102a1dc7b6f28e8284d RUPALKUMAR 9736481ffbf9aac932a2e380bf46, serialNumber=0d148fb642ad1a5177d6ac789f641ce2 a46a0172b9661a7716658794938a1af0, cn=KRISA PATEL RUPALKUMAR PATEL Date: 2021.11.13 16:19:33 +05'30' Krisa Patel Company Secretary & Compliance Officer Place: Ahmedabad Date: 13[th] November, 2021

Applications Enterprise | Enterprise Mobility | Infrastructure Management

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Cloud Computing

Digital Services

Licensing

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Independent Auditor's Review Report on the Half Yearly Unaudited Standalone Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended

To The Board of Directors of

Dev Information Technology Limited, Ahmedabad

1. We have reviewed the accompanying statement of unaudited Standalone financial results of Dev Information Technology Limited or the half year period from 01.04.2021 to 30.09.2021, being submitted by the company pursuant to the requirement of Regulation 33 of the SEBl (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations").

2. This statement is the responsibility of the Company’s Management and has been approved by the Board of Directors in accordance with the recognition and measurement principles laid down in Accounting Standard 25“Interim Financial Reporting”, 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. Our responsibility is to issue a Report on these financial statements based on our review.

3. We conducted our review of the Standalone Financial Statements 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. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are 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 stated above, nothing has come to our attention that causes us to believe that the accompanying statement of Standalone unaudited financial results prepared in accordance with the applicable Accounting Standardsand other recognized Accounting Practices and Policies 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.

Date: November 13, 2021 Place: Ahmedabad

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For RINKESH SHAH & Co. Chartered Accountants FRN 129690W CA RINKESH SHAH Partner M.No. 131783 UDIN:21131783AAAACN8078

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DEV INFORMATION TECHNOLOGY LIMITED
(CIN:L30000GJ1997PLC033479)
( Regd. Office:‐ 14, AARYANS CORPORATE PARK NR. SHILAJ RAILWAY CROSSING, THALTEJ AHMEDABAD , GUJARAT)
E‐mail id: [email protected] website:www.devitpl.com
DEV INFORMATION TECHNOLOGY LIMITED
(CIN:L30000GJ1997PLC033479)
( Regd. Office:‐ 14, AARYANS CORPORATE PARK NR. SHILAJ RAILWAY CROSSING, THALTEJ AHMEDABAD , GUJARAT)
E‐mail id: [email protected] website:www.devitpl.com
DEV INFORMATION TECHNOLOGY LIMITED
(CIN:L30000GJ1997PLC033479)
( Regd. Office:‐ 14, AARYANS CORPORATE PARK NR. SHILAJ RAILWAY CROSSING, THALTEJ AHMEDABAD , GUJARAT)
E‐mail id: [email protected] website:www.devitpl.com
DEV INFORMATION TECHNOLOGY LIMITED
(CIN:L30000GJ1997PLC033479)
( Regd. Office:‐ 14, AARYANS CORPORATE PARK NR. SHILAJ RAILWAY CROSSING, THALTEJ AHMEDABAD , GUJARAT)
E‐mail id: [email protected] website:www.devitpl.com
DEV INFORMATION TECHNOLOGY LIMITED
(CIN:L30000GJ1997PLC033479)
( Regd. Office:‐ 14, AARYANS CORPORATE PARK NR. SHILAJ RAILWAY CROSSING, THALTEJ AHMEDABAD , GUJARAT)
E‐mail id: [email protected] website:www.devitpl.com
Standalone Un‐audited Financi al Results for the half year Ended on 30/09/2021
(Rs. In Lakhs)
Particulars 6 months ended Year ended
30‐09‐2021 31‐03‐2021 30‐09‐2020 31‐03‐2021
(Refer Notes Below) (Un-Audited) (Audited) (Un-Audited) (Audited)
1 Revenue from Operations
Sales/Income from operations 3,819.59 4,645.72 3,786.81 8,432.53
Other income 30.16 16.31 36.14 52.45
**Total income ** 3,849.75 4,662.03 3,822.96 8,484.99
2 Expenses
(a)Cost of Goods & Services 905.31 2,801.79 1,668.15 4,469.94
(b)Changes in inventories of Stock-in-Trade & Project in Progress 409.78 (524.45) 233.03 (291.42)
(c)Employee benefits expense 2,136.39 1,863.86 1,571.80 3,435.66
(d)Finance Cost 47.25 47.29 50.99 98.28
(e)Depreciation and amortisation expense 95.92 109.14 98.82 207.97
(f)Other expenses(Any item exceeding 10% of the total expenses relating to
continuingoperations to be shown separately)
164.02 250.72 168.85 419.57
**Total Expenses ** 3,758.66 4,548.35 3,791.64 8,339.99
3 Profit/ (Loss) before exceptional, extra ordinary items and tax(1‐2) 91.09 113.68 31.32 144.99
4 Exceptional Items - - - -
5 Profit/ (Loss) before extra ordinary items and tax(3‐4) 91.09 113.68 31.32 144.99
6 Extra OrdinaryItems - - - -
7 Profit/ (Loss) from ordinary activities before tax 91.09 113.68 31.32 144.99
8 Tax expense
Current Tax - 57.76 - 57.76
Less: MAT Credit utilised 35.02 (26.32) 15.10 (11.22)
Deferred Tax[Assets/(Liabilities)] 16.40 1.20 (1.20) -
**Total Tax Expenses ** 51.42 32.64 13.90 46.54
9 Profit/ (Loss) from ordinary activities after tax 39.67 81.04 17.42 98.46
10 Details of equity share capital
Paid-upshare capital Fv @ Rs. 10 each 552.05 552.05 552.05 552.05
11 Earning per Equity Shareof Rs.10 Each(Not Annualised)
(a)Basic 0.72 1.47 0.32 1.78
(b)Diluted

Date: 13/11/2021 Place: Ahmedabad

For DEV INFORMATION TECHNOLOGY LTD.

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Jaimin J. Shah Pranav N. Pandya Managing Director Chairman (DIN : 00021880) (DIN : 00021744) Harshil Shah Krisa Patel CFO CS

DEV INFORMATION TECHNOLOGY LIMITED

(CIN:L30000GJ1997PLC033479)

( Regd. Office:‐ 14, AARYANS CORPORATE PARK NR. SHILAJ RAILWAY CROSSING, THALTEJ AHMEDABAD , GUJARAT) E‐mail id: [email protected] website:www.devitpl.com

DEV INFORMATION TECHNOLOGY LIMITED
(CIN:L30000GJ1997PLC033479)
( Regd. Office:‐ 14, AARYANS CORPORATE PARK NR. SHILAJ RAILWAY CROSSING, THALTEJ AHMEDABAD , GUJARAT)
E‐mail id: [email protected] website:www.devitpl.com
DEV INFORMATION TECHNOLOGY LIMITED
(CIN:L30000GJ1997PLC033479)
( Regd. Office:‐ 14, AARYANS CORPORATE PARK NR. SHILAJ RAILWAY CROSSING, THALTEJ AHMEDABAD , GUJARAT)
E‐mail id: [email protected] website:www.devitpl.com
DEV INFORMATION TECHNOLOGY LIMITED
(CIN:L30000GJ1997PLC033479)
( Regd. Office:‐ 14, AARYANS CORPORATE PARK NR. SHILAJ RAILWAY CROSSING, THALTEJ AHMEDABAD , GUJARAT)
E‐mail id: [email protected] website:www.devitpl.com
DEV INFORMATION TECHNOLOGY LIMITED
(CIN:L30000GJ1997PLC033479)
( Regd. Office:‐ 14, AARYANS CORPORATE PARK NR. SHILAJ RAILWAY CROSSING, THALTEJ AHMEDABAD , GUJARAT)
E‐mail id: [email protected] website:www.devitpl.com
Standalone Statement of Assets And Liabilities for the Half‐Year Ended On 30/09/2021
( Rs. In Lakhs)
Standalone Statement of Assets and Liabilities As at Year ended on
Particulars 30.09.2021 31.03.2021
Un‐Audited Audited
Equity and Liabilities
**1 ** Shareholders' Fund
(a)Share Capital 552.05 552.05
(b)Reserves and Surplus 2,790.72 2,777.08
**Sub Total‐Share Holders Fund ** 3,342.77 3,329.13
**2 ** Non Current liabilities
(a)LongTerm Borrowings 92.48 128.45
(b)Deffered Tax Liability 4.68 -
(b)Other LongTerm Liabilities 27.23 27.36
(c)Longtermprovisions - -
**Sub‐Total‐Non Current Liabilities ** 124.38 155.81
**3 ** Current Liabilities
(a)Short Term Borrowings 591.13 962.51
(b)Trade Payables
(i)Total outstandingdues to Micro,Small & Medium Enterprise 16.82 2.70
(ii)Total outstandingdues to other than Micro,Small & Medium Enterprise 505.39 1,433.00
(c)Other Current Liabilities 393.80 364.09
(d)Short Term Provisions 24.71 66.26
**Sub‐Total Current Liabilities ** 1,531.85 2,828.56
**TOTAL EQUITY AND LIABILITIES ** 4,999.00 6,313.51
ASSETS
**1 ** Non‐Current Assets
(i) (a)Property,Plant,Equipment & Intangible Assets
(i)Tangible assets 794.09 790.26
(ii)Intangible assets 199.49 243.13
(iii)Intangible assets under development or work-in-progress 22.06 22.06
**Total fixed assets ** 1,015.64 1,055.46
(b)Non-current investments 502.92 503.72
(c)Deferred Tax Asset - 11.73
(c)Long-term loans and advances 320.45 291.11
Total non‐current assets 823.37 806.56
**2 ** Current assets
(a)Inventories 451.14 860.92
(b)Trade receivables 2,259.32 2,379.64
(c)Cash and cash equivalents 253.13 1,039.67
(d)Short-term loans and advances 157.09 112.21
(e)Other current assets 39.30 59.05
**Sub‐Total‐Current Assets ** 3,159.99 4,451.50
**TOTAL ASSETS ** 4,999.00 6,313.51

Date: 13/11/2021 Place: Ahmedabad

For DEV INFORMATION TECHNOLOGY LTD.
Jaimin J. Shah Pranav N. Pandya
Managing Director Chairman
(DIN : 00021880) (DIN : 00021744)
Harshil Shah Krisa Patel
CFO CS
DEV INFORMATION TECHNOLOGY LIMITED
(CIN:L30000GJ1997PLC033479)
( Regd. Office:‐ 14, AARYANS CORPORATE PARK NR. SHILAJ RAILWAY CROSSING, THALTEJ AHMEDABAD , GUJARAT)
E‐mail id: [email protected] website:www.devitpl.com
DEV INFORMATION TECHNOLOGY LIMITED
(CIN:L30000GJ1997PLC033479)
( Regd. Office:‐ 14, AARYANS CORPORATE PARK NR. SHILAJ RAILWAY CROSSING, THALTEJ AHMEDABAD , GUJARAT)
E‐mail id: [email protected] website:www.devitpl.com
DEV INFORMATION TECHNOLOGY LIMITED
(CIN:L30000GJ1997PLC033479)
( Regd. Office:‐ 14, AARYANS CORPORATE PARK NR. SHILAJ RAILWAY CROSSING, THALTEJ AHMEDABAD , GUJARAT)
E‐mail id: [email protected] website:www.devitpl.com
DEV INFORMATION TECHNOLOGY LIMITED
(CIN:L30000GJ1997PLC033479)
( Regd. Office:‐ 14, AARYANS CORPORATE PARK NR. SHILAJ RAILWAY CROSSING, THALTEJ AHMEDABAD , GUJARAT)
E‐mail id: [email protected] website:www.devitpl.com
Cashflow Statement for the Half‐Year Ended On 30/09/2021
( Rs. In Lakhs)
Statement of Cashflow Half Year ended Year ended
Particulars 30.09.2021 31.03.2021
Un‐Audited Audited
A Cash Flow From Operating Activities 91.09 144.99
Net Profit after tax asper Profit & Loss A/c
Adjustments :
Depreciation and amortization 95.92 207.97
Dividend Income (1.88) -
Share ofprofit of associate company - 34.64
Profit on Sale of Investment (1.98) -
Profit on Sale of Fixed Assets - (1.96)
Interest Income (14.68) (49.92)
Interest Exps 47.25 98.28
Provision for Bad Debt Exp - 18.64
Other Non - Cash Items 26.37 -
Foreign Exchange Effects Gain/Loss (11.58) 22.75
OperatingProfit before workingcapital 230.51 475.40
Adjusted for :
i)Trade Receivables,Loans & Advances & Other Current Assets 148.85 (292.72)
ii)Stock 409.78 (291.42)
iii)Trade Payable & Liabilities (961.44) 418.63
Cashgenerated from operations
ExtraordinaryIncome
Direct Tax Paid (4.72) 232.55
Extra OrdinaryItem
Net Cash from Operating Activities(A) (177.02) 542.44
B Cash Flow from Investing Activities :
Purchase of Fixed Assets (56.10) (61.15)
Sale of Fixed Assets - 3.64
Purchase/Sale of Investments 2.78 (51.75)
Interest Income 14.68 49.92
Dividend Income 1.88 -
Net Cash used in Investing Activities(B) (36.77) (59.34)
C Cash Flow from Financing Activities
Proceeds from/(Repayment)of LongTerm Borrowings(Net) (407.36) 14.02
Interest Paid (47.25) (98.28)
Dividendpaid includingdistribution tax (27.60) (27.60)
Net Cash from financing Activities( C) (482.21) (111.87)
Net Increase in cash & cash equivalents(A+B+C) (696.00) 371.23
OpeningBalance of Cash & Cash equivalents 716.90 345.67
ClosingBalance of Cash & Cash equivalents 20.91 716.90
Net Increase/(Decrease) in cash & cash equivalents (696.00) 371.23
01.04.2021‐30.09.2021 2020‐21
Recociliation of Cash & Cash Equivalent
Closing Balance Of Cash & Bank Balance asper Cashflow Statement 20.91 716.90
Add:
Balance In Fixed deposits ** More than 12 months 232.23 322.77
Closing Balance Of Cash & Bank Balance asper Balance Sheet 253.13 1,039.67

Dev Information Technology Limited

Notes to Unaudited Standalone Financial Results for the half year ended on September

30, 2021.

  1. The above unaudited standalone Financial Results were reviewed by the Audit Committee and thereafter approved by the Board of Directors in their respective meetings held on 13/11/2021.

  2. The unaudited standalone financial results have been prepared in accordance with the Generally Accepted Accounting Principles In India {Indian GAAP)as IND AS is not currently applicable to the Company.

  3. The statutory auditor of the company have carried out limited review of the unaudited standalone financial statements for the half year ended September 30,2021 as per Regulation 33 of the SEBI (LODR) Regulations, 2015.

  4. The company is primarily engaged in "IT & IT enable Services" business. The requirement of AS‐17‐ "Segment Reporting", is not applicable to the company as it is engaged in single business segment.

  5. As per dynamics of Government functioning, its majority of annual budgetary allocations spending are carried out during last quarter of financial year, which results into higher revenue being realized in the second half of the financial year for the company.

  6. The Parliament of India has approved the Code on Social Security, 2020 (the Code) which may impact the contributions by the Company towards provident fund, gratuity and ESIC. The Ministry of Labour and Employment has released draft rules for the Code on November 13, 2020. Final rules are yet to be notified. The Company will assess the impact of the Code when it comes into effect and will record related impact, if any.

  7. The MCA vide notification dated March 24, 2021 has amended Schedule III of the Companies Act , 2013 in respect of certain disclosures which are applicable from April

01,2021. The Company has incorporated the changes as per said amendment in the

above results and has also changed comparative numbers whenever it is applicable.

  1. Tax expenses include current tax and deferred tax.

  2. Cash flow for the year ended September 30,2021 is attached herewith.

  3. The previous year figures have been regrouped/rearranged wherever necessary to make them comparable with the current period figures.

For DEV INFORMATION TECHNOLOGY LIMITED

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JAIMIN J SHAH Managing Director (DIN: ‐ 00021880)

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PRANAV PANDYA Chairman (DIN : ‐ 00021744)

Date: 13/11/2021 Place: Ahmedabad

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Independent Auditor's Review Report on the Half Yearly Unaudited Consolidated Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended

To The Board of Directors of

Dev Information Technology Limited , Ahmedabad

  1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of Dev Information Technology Limited (“the Parent”) and its subsidiary (the Parent its subsidiary and associate together referred to as “the Group”) for the half year period from 01.04.2021 to 30.09.2021 (“the Statement”), being submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended.

  2. 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 Accounting Standard 25“Interim Financial Reporting”, prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. Our responsibility is to issue Report on the Statement based on our review.

  3. We conducted our review of the Consolidated Financial Statements 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 financial statements are free of material misstatement. A review of interim financial information consist 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 the standards on auditing, and consequently, does not enable us to obtain assurance that would become aware of all significant matters that might be identified in and audit. Accordingly, we do not express an audit opinion.

  4. The Statement includes the results of the following entity:

i. Dev Info- Tech N.A. Limited – Subsidiary Company

ii. Dev Accelerator Private Limited – Associate Company

  1. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of the 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 the recognition laid down in the aforesaid Accounting Standard 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, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement.

  2. We did not review the interim financial statements of one subsidiary and one associate included in the consolidated unaudited financial results, whose interim financial statements reflect total assets of Rs.779.29 Lakhs as at 30[th] September 2021 and total revenues of Rs.936.67 Lakhs, total net profit after tax of Rs. 64.75 Lakhs and share of profit from such associate of Rs. Nil respectively for the half year ended 30[th] September 2021 as considered in the consolidated unaudited financial results.

Date: November 13, 2021 Place: Ahmedabad

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For RINKESH SHAH & Co. Chartered Accountants FRN 129690W CA RINKESH SHAH Partner M.No. 131783 UDIN:21131783AAAACO4553

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DEV INFORMATION TECHNOLOGY LIMITED
(CIN:L30000GJ1997PLC033479)
( Regd. Office:‐ 14, AARYANS CORPORATE PARK NR. SHILAJ RAILWAY CROSSING, THALTEJ AHMEDABAD , GUJARAT)
E‐mail id: [email protected] website:www.devitpl.com
DEV INFORMATION TECHNOLOGY LIMITED
(CIN:L30000GJ1997PLC033479)
( Regd. Office:‐ 14, AARYANS CORPORATE PARK NR. SHILAJ RAILWAY CROSSING, THALTEJ AHMEDABAD , GUJARAT)
E‐mail id: [email protected] website:www.devitpl.com
DEV INFORMATION TECHNOLOGY LIMITED
(CIN:L30000GJ1997PLC033479)
( Regd. Office:‐ 14, AARYANS CORPORATE PARK NR. SHILAJ RAILWAY CROSSING, THALTEJ AHMEDABAD , GUJARAT)
E‐mail id: [email protected] website:www.devitpl.com
DEV INFORMATION TECHNOLOGY LIMITED
(CIN:L30000GJ1997PLC033479)
( Regd. Office:‐ 14, AARYANS CORPORATE PARK NR. SHILAJ RAILWAY CROSSING, THALTEJ AHMEDABAD , GUJARAT)
E‐mail id: [email protected] website:www.devitpl.com
DEV INFORMATION TECHNOLOGY LIMITED
(CIN:L30000GJ1997PLC033479)
( Regd. Office:‐ 14, AARYANS CORPORATE PARK NR. SHILAJ RAILWAY CROSSING, THALTEJ AHMEDABAD , GUJARAT)
E‐mail id: [email protected] website:www.devitpl.com
Consolidated Un‐audited Financ ial Results for the half year Ended on 30/09/2021
(Amount in Rs.)
Particulars 6 months ended Year ended
30‐09‐2021 31‐03‐2021 30‐09‐2020 31‐03‐2021
(Refer Notes Below) (Un-Audited) (Audited) (Un-Audited) (Audited)
1 Revenue from Operations
Sales/Income from operations 3,914.97 4,595.64 3,868.12 8,463.77
Other income 38.73 55.30 37.81 93.11
Total income 3,953.69 4,650.94 3,905.93 8,556.87
2 Expenses
(a)Cost of Goods & Services 912.18 2,780.21 1,689.43 4,469.64
(b)Changes in inventories of Stock-in-Trade & Project in Progress 409.78 (524.45) 233.03 (291.42)
(c)Employee benefits expense 2,136.39 1,864.01 1,576.69 3,440.70
(d)Finance Cost 51.26 50.24 55.88 106.12
(e)Depreciation and amortisation expense 96.26 109.17 98.82 207.99
(f)Other expenses(Any item exceeding 10% of the total expenses relating to
continuingoperations to be shown separately)
191.99 349.52 151.24 500.76
**Total Expenses ** 3,797.85 4,628.69 3,805.10 8,433.79
3 Profit / (Loss) before Share of profit/(loss) of an associates exceptional,
extra ordinary items and tax(1‐2)
155.84 22.25 100.84 123.08
4 Share ofprofit/(loss) of an associates (0.77) 0.34 (0.43)
5 Exceptional Items - - - -
6 Profit/ (Loss) before extra ordinary items and tax(3‐4) 155.84 21.48 101.18 122.66
7 Extra OrdinaryItems - - - -
8 Profit/ (Loss) from ordinary activities before tax 155.84 21.48 101.18 122.66
9 Tax expense
Current Tax 35.02 42.66 15.10 57.76
Less: MAT Credit utilised - (10.01) - -
Deferred Tax[Assets/(Liabilities)] 16.40 - (1.20) (11.22)
**Total Tax Expenses ** 51.42 32.64 13.90 46.54
10 Profit/ (Loss) from ordinary activities after tax 104.42 **(11.17) ** 87.28 76.12
11 Profit/ (Loss) attributable to :
_Owners of the company 87.86 12.22 69.50 81.72
_ Minority Interests 16.56 (23.39) 17.78 (5.61)
12 Details of equity share capital
Paid-upshare capital Fv @ 10 Rs. Per share 552.05 552.05 552.05 552.05
13 Earning per Equity Shareof Rs.10 Each(Not Annualised)
1.59
0.22 1.26 1.48
(a)Basic 1.59 0.22 1.26 1.48
(b)Diluted
Date: 13/11/2021
Place: Ahmedabad
Jaimin J. Shah
Managing Director
(DIN : 00021880)
Harshil Shah
CFO
For DEV IN
Pranav N. Pandya
Chairman
(DIN : 00021744)
Krisa Patel
CS
FORMATION TECHNOLOGY LTD.

DEV INFORMATION TECHNOLOGY LIMITED

(CIN:L30000GJ1997PLC033479)

( Regd. Office:‐ 14, AARYANS CORPORATE PARK NR. SHILAJ RAILWAY CROSSING, THALTEJ AHMEDABAD , GUJARAT) E‐mail id: [email protected] website:www.devitpl.com

Consolidated Statement of Assets And Liabilities for the Half‐Year Ended On 30/09/2021 Consolidated Statement of Assets And Liabilities for the Half‐Year Ended On 30/09/2021 Consolidated Statement of Assets And Liabilities for the Half‐Year Ended On 30/09/2021
(Amount in Rs.)
Standalone Statement of Assets and Liabilities As at Year ended on
Particulars 30.09.2021 31.03.2021
Un‐Audited Audited
Equity and Liabilities
**1 ** Shareholders' Fund
(a)Share Capital 552.05 552.05
(b)Reserves and Surplus 2,891.71 2,836.02
(c)MinorityInterest 38.33 19.81
**Sub Total‐Share Holders Fund ** 3,482.08 3,407.89
**2 ** Non Current liabilities
(a)LongTerm Borrowings 114.92 133.38
(b)Deffered Tax Liabilities 4.68 -
(c)Other LongTerm Liabilities 27.23 27.36
(d)Longtermprovisions - -
**Sub‐Total‐Non Current Liabilities ** 146.82 160.74
**3 ** Current Liabilities
(a)Short Term Borrowings 591.13 962.51
(b)Trade Payables - -
(i)Total outstandingdues to Micro,Small & Medium Enterprise 16.82 2.70
(ii)Total outstandingdues to other than Micro,Small & Medium Enterprise 479.05 1,332.10
(c)Other Current Liabilities 397.21 365.22
(d)Short Term Provisions 24.71 66.26
**Sub‐Total Current Liabilities ** 1,508.92 2,728.79
**TOTAL EQUITY AND LIABILITIES ** 5,137.83 6,297.41
ASSETS
**1 ** Non‐Current Assets
(i) (a)Property,Plant,Equipment & Intangible Assets
(i)Tangible assets 795.26 791.77
(ii)Intangible assets 199.49 243.13
(iii)Intangible assets under development or work-in-progress 22.06 22.06
**Total fixed assets ** 1,016.81 1,056.96
(b)Non-current investments 497.98 498.78
(c)Deferred Tax Assets - 11.73
(c)Long-term loans and advances 347.91 317.15
(d)Other non-current assets 29.37 29.28
Total non‐current assets 875.26 856.93
**2 ** Current assets
(a)Inventories 451.14 860.92
(b)Trade receivables 2,139.51 2,185.54
(c)Cash and cash equivalents 399.28 1,106.53
(d)Short-term loans and advances 172.96 128.04
(e)Other current assets 82.86 102.49
**Sub‐Total‐Current Assets ** 3,245.76 4,383.52
**TOTAL ASSETS ** 5,137.83 6,297.41

Date: 13/11/2021 Place: Ahmedabad

For DEV INFORMATION TECHNOLOGY LTD. Jaimin J. Shah Pranav N. Pandya Managing Director Chairman (DIN : 00021880) (DIN : 00021744) Harshil Shah Krisa Patel CFO CS

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DEV INFORMATION TECHNOLOGY LIMITED
(CIN:L30000GJ1997PLC033479)
( Regd. Office:‐ 14, AARYANS CORPORATE PARK NR. SHILAJ RAILWAY CROSSING, THALTEJ AHMEDABAD , GUJARAT)
E‐mail id: [email protected] website:www.devitpl.com
DEV INFORMATION TECHNOLOGY LIMITED
(CIN:L30000GJ1997PLC033479)
( Regd. Office:‐ 14, AARYANS CORPORATE PARK NR. SHILAJ RAILWAY CROSSING, THALTEJ AHMEDABAD , GUJARAT)
E‐mail id: [email protected] website:www.devitpl.com
DEV INFORMATION TECHNOLOGY LIMITED
(CIN:L30000GJ1997PLC033479)
( Regd. Office:‐ 14, AARYANS CORPORATE PARK NR. SHILAJ RAILWAY CROSSING, THALTEJ AHMEDABAD , GUJARAT)
E‐mail id: [email protected] website:www.devitpl.com
DEV INFORMATION TECHNOLOGY LIMITED
(CIN:L30000GJ1997PLC033479)
( Regd. Office:‐ 14, AARYANS CORPORATE PARK NR. SHILAJ RAILWAY CROSSING, THALTEJ AHMEDABAD , GUJARAT)
E‐mail id: [email protected] website:www.devitpl.com
Consolidated Cashflow Statement for the Half‐Year Ended On 30/09/2021
(Amount in Rs.)
Statement of Cashflow Half Year ended Year ended
Particulars 30.09.2021 31.03.2021
Un‐Audited Audited
A Cash Flow From Operating Activities
Net Profit after tax asper Profit & Loss A/c 155.84 122.66
Adjustments : - -
Depreciation and amortization 96.26 207.99
Dividend Income (1.88) -
Profit from Investment - -
Profit on Sale of Fixed Assets (1.98) (1.96)
Interest Income (14.68) (49.92)
Interest Exps 51.26 106.12
Provision for Doubtful Debts - 18.64
(Profit)/Loss from Associate - 35.07
Other Non Cash Items 26.37 -
Foreign Exchange Effects Gain/Loss (11.58) 22.75
OperatingProfit before workingcapital 299.62 461.35
Adjusted for :
i)Trade Receivables,Loans & Advances & Other Current Assets 108.64 (268.08)
ii)Stock 409.78 (291.42)
iii)Trade Payable & Liabilities (920.53) 427.09
Cashgenerated from operations
ExtraordinaryIncome
Direct Tax Paid (4.77) 236.30
Extra OrdinaryItem
Net Cash from Operating Activities(A) (107.27) 565.24
B Cash Flow from Investing Activities :
Purchase of Fixed Assets (56.10) (61.15)
Sale of Fixed Assets - 3.64
Purchase/Sale of Investments (1.18) (29.00)
Interest Income 14.68 49.92
Dividend Income 1.88 -
Net Cash used in Investing Activities(B) (40.73) (36.59)
C Cash Flow from Financing Activities
Proceeds from/(Repayment)of LongTerm Borrowings(Net) (389.84) 14.41
Interest Paid (51.26) (106.12)
Dividendpaid includingdistribution tax (27.60) (27.60)
Net Cash from financing Activities( C) (468.71) (119.31)
Net Increase in cash & cash equivalents(A+B+C) (616.70) 409.34
OpeningBalance of Cash & Cash equivalents 783.76 374.42
ClosingBalance of Cash & Cash equivalents 167.06 783.76
Net Increase/(Decrease) in cash & cash equivalents (616.70) 409.34
01.04.2021‐30.09.2021 2020‐21
Recociliation of Cash & Cash Equivalent
Closing Balance Of Cash & Bank Balance asper Cashflow Statement 167.06 783.76
Add:
Balance In Fixed deposits ** More than 12 months 232.23 322.77
Closing Balance Of Cash & Bank Balance asper Balance Sheet 399.28 1,106.53

Date: 13/11/2021 Place: Ahmedabad

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For DEV INFORMATION TECHNOLOGY LTD.

Jaimin J. Shah Pranav N. Pandya Managing Director Chairman (DIN : 00021880) (DIN : 00021744) Harshil Shah Krisa Patel CFO CS

Dev Information Technology Limited

Notes to Unaudited Consolidated Financial Results for the half year ended on September 30, 2021.

  1. The above unaudited consolidated financial results were reviewed by the Audit Committee and thereafter approved by the Board of Directors in their respective meetings held on 13/11/2021.

  2. The unaudited consolidated financial results have been prepared as per the Companies (Accounting Standards) Rules, 2006 as prescribed by the Ministry of Corporate Affairs and in accordance with the Generally Accepted Accounting Principles In India {Indian GAAP) as IND AS is not currently applicable to the Group.

  3. The statutory auditor of the company have carried out limited review of the unaudited consolidated financial statements for the half year ended September 30,2021 as per Regulation 33 of the SEBI (LODR) Regulations, 2015.

  4. The Group is primarily engaged in "IT & IT enabled Services" business.The requirement of AS‐17‐ "Segment Reporting”, is not applicable to the Group as it is engaged in single business segment.

  5. As per dynamics of Government functioning, its majority of annual budgetary allocations spending are carried out during last quarter of financial year, which results into higher revenue being realized in the second half of the financial year for the group.

  6. The Parliament of India has approved the Code on Social Security, 2020 (the Code) which may impact the contributions by the Group towards provident fund, gratuity and ESIC. The Ministry of Labour and Employment has released draft rules for the Code on November 13, 2020. Final rules are yet to be notified. The Group will assess the impact of the Code when it comes into effect and will record related impact, if any.

  7. The MCA vide notification dated March 24, 2021 has amended Schedule III of the Companies Act , 2013 in respect of certain disclosures which are applicable from April 01,2021. The Group has incorporated the changes as per said amendment in the above results and has also changed comparative numbers whenever it is applicable.

  8. Tax expenses include current tax and deferred tax.

  9. Cash flow for the year ended September 30,2021 is attached herewith.

  10. The previous year figures have been regrouped/rearranged wherever necessary to make them comparable with the current period figures.

For DEV INFORMATION TECHNOLOGY LIMITED

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JAIMIN J SHAH Managing Director (DIN: ‐ 00021880)

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PRANAV PANDYA Chairman (DIN : ‐ 00021744)

Date: 13/11/2021 Place: Ahmedabad