RP-Sanjiv Goenka Group
Growing Legacies
DIGIDrive
May 21, 2026

The Manager,
Listing Department,
National Stock Exchange of India Limited
Exchange Plaza, C-1,
Block G, Bandra – Kurla Complex,
Bandra (East),
Mumbai – 400 051

Symbol: DIGIDRIVE

The General Manager
Listing Department
BSE Limited
Phiroze Jeejeebhoy Towers,
Dalal Street,
Mumbai – 400 001

Scrip: 544079

Sub: Outcome of Board Meeting.

Sir/ Madam,

In furtherance to our communication dated May 12, 2026 and pursuant to Regulations 30, 33 and any other applicable Regulation of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”), the Board of Directors of the Company, at its meeting held today has, inter-alia, considered, approved and taken note the Audited Financial Results (Standalone and Consolidated) of the Company, for the quarter and financial year ended on March 31, 2026.

A copy of the abovesaid Audited Financial Results along with the Report of the Auditors are enclosed as ‘Annexure-A’.

Pursuant to Regulation 33(3)(d) of SEBI Listing Regulations, the declaration that the Statutory Auditors of the Company have issued the Audit Report with an 'Unmodified Opinion', is enclosed as 'Annexure – B'.

The meeting of the Board of Directors of the Company commenced at 11:00 A.M. (IST) and concluded at 11:55 A.M. (IST).

This above information is also available on the website of the Company https://www.digidrive limited.com.

You are requested to kindly take the abovementioned information on record.

Thanking You.

Yours faithfully,

For Digidrive Distributors Limited

Kriti Jain
Company Secretary and Compliance Officer
Encl: As above

Digidrive Distributors Limited, 33, Jessore Road, Dum Dum, Kolkata - 700 028, India.
Tel: +91 (033) 25512984 | Web: www.digidrivelimited.com
CIN: L51909WB2022PLC252287 | Email ID: [email protected]

Annexure- A

VIDYA & CO.

CHARTERED ACCOUNTANTS

50, WESTON STREET,

ROOM - 404

KOLKATA - 700 012

PHONE: 40085450

E-Mail: [email protected]

Independent Auditor's Report

To the Board of Directors of Digidrive Distributors Limited

Report on the audit of the Standalone Annual Financial Results

Opinion

We have audited the accompanying standalone annual financial results of Digidrive Distributors Limited (hereinafter referred to as the "Company") for the year ended 31 March 2026, attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations").

In our opinion and to the best of our information and according to the explanations given to us, the aforesaid standalone annual financial results:

a. are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and
b. give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards, and other accounting principles generally accepted in India, of the net profit and other comprehensive income and other financial information for the year ended 31 March 2026.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing ("SAs") specified under section 143(10) of the Companies Act, 2013 ("the Act"). Our responsibilities under those SAs are further described in the Auditor's Responsibilities for the Audit of the Standalone Annual Financial Results section of our report. We are independent of the Company, in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act, and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our opinion on the standalone annual financial results.

Management and Board of Directors' Responsibilities for the Standalone Annual Financial Results

These standalone annual financial results have been prepared on the basis of the standalone annual financial statements.

The Company's Management and the Board of Directors are responsible for the preparation and presentation of these standalone annual financial results that give a true and fair view of the net profit/ loss and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Indian Accounting Standards prescribed under Section 133 of the Act and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The respective Management and Board of Directors of the Company is responsible for the maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design for ensuring accuracy and completeness of the accounting records, relevant to the preparation and presentation of the standalone annual financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error.

KOLKATA

Page 1 of 3

VIDYA & CO.
CHARTERED ACCOUNTANTS

Independent Auditor's Report (Continued)

Digidrive Distributors Limited

In preparing the standalone annual financial results, the respective Management and the Board of Directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the respective Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

The respective Board of Directors is responsible for overseeing the financial reporting of the company.

Auditor's Responsibilities for the Audit of the Standalone Annual Financial Results

Our objectives are to obtain reasonable assurance about whether the standalone annual financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these standalone annual financial results.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the standalone annual financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3) (i) of the Act, we are also responsible for expressing our opinion through a separate report on the complete set of financial statements on whether the company has adequate internal financial controls with reference to financial statements in place and the operating effectiveness of such controls.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures in the standalone annual financial results made by the Management and Board of Directors.
Conclude on the appropriateness of the Management and Board of Directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the appropriateness of this assumption. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the standalone annual financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the standalone annual financial results, including the disclosures, and whether the standalone annual financial results represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

VIDYA & CO. KOLIVIA
UNITED STATES OF AMERICA

VIDYA & CO.
CHARTERED ACCOUNTANTS

Independent Auditor's Report (Continued)

Digidrive Distributors Limited

Other Matter

a. The standalone annual financial results include the results for the quarter ended 31 March 2026 being the balancing figure between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the current financial year which were subject to limited review by us.

For Vidya & Co
Chartered Accountants
Firm's Registration no.: 308022E

Jitendra Nagar
Partner
Membership No: 055659
UDIN: 26055659ABJIIR6184

Kolkata, 21 May 2026

Page 3 of 3

3P-Sanjiv Gonda Group

DiGidrive

| Digidrive Distributors Limited
Registered Office: 33, Jessore Road, Dam Dam, Kolkata - 700 028
web: www.digidrivelimited.com, Email id: [email protected]
CIN:L51989WB2022PLC252287
(Rs. in Lakhs) | | | | | | |
| --- | --- | --- | --- | --- | --- | --- |
| Statement of Standalone Financial Results for the Three Months and Year Ended 31 March 2026 | | | | | | |
| Sl. No. | Particulars | 3 Months Ended
31 March 2026
(Audited) | 3 Months Ended
31 December 2025
(Unaudited) | 3 Months Ended
31 March 2025
(Audited) | Year Ended
31 March 2026
(Audited) | Year Ended
31 March 2025
(Audited) |
| 1 | Income | | | | | |
| | (a) Revenue from operations | 678 | 750 | 462 | 2,750 | 2,784 |
| | (b) Other income | 21 | 943 | 717 | 1,012 | 796 |
| | Total Income | 699 | 1,693 | 1,179 | 3,762 | 3,580 |
| 2 | Expenses | | | | | |
| | (a) Operational cost | 654 | 728 | 425 | 2,612 | 2,514 |
| | (b) Employee benefits expense | 15 | 14 | 22 | 60 | 61 |
| | (c) Finance costs | 1 | 1 | 0 | 3 | 0 |
| | (d) Depreciation and amortization expense | 4 | 5 | 1 | 11 | 1 |
| | (e) Other expenses | 35 | 46 | 135 | 185 | 301 |
| | Total Expenses | 709 | 794 | 583 | 2,871 | 2,877 |
| 3 | Profit before exceptional items and tax (1-2) | (10) | 899 | 596 | 891 | 703 |
| 4 | Exceptional Items (Refer Note 3) | - | 4 | - | 4 | - |
| 5 | Profit before tax (3-4) | (10) | 895 | 596 | 887 | 703 |
| 6 | Tax Expense | | | | | |
| | (a) Current Tax | 90 | 123 | 141 | 213 | 171 |
| | (b) Deferred Tax (net) | (95) | 153 | 2 | 10 | 8 |
| | Total Tax Expense | (5) | 276 | 143 | 223 | 179 |
| 7 | Profit for the period (5-6) | (5) | 619 | 454 | 664 | 524 |
| 8 | Other Comprehensive Income (net of taxes) | | | | | |
| | A (i) Items that will be reclassified to profit or loss | - | - | - | - | - |
| | (ii) Income tax relating to items that will be reclassified to profit or loss | - | - | - | - | - |
| | B (i) Items that will not be reclassified to profit or loss | (2,866) | 730 | (5,743) | (981) | 5,256 |
| | (ii) Income tax relating to items that will not be reclassified to profit or loss | 423 | (105) | 841 | 153 | (1,148) |
| | Total Other Comprehensive Income | (3,443) | 625 | (4,902) | (828) | 4,198 |
| 9 | Total comprehensive income for the period (7+8) | (2,448) | 1,244 | (4,449) | (164) | 4,632 |
| 10 | Paid-up Equity Share Capital (Face Value of Rs.10/- each) | 3,856 | 3,856 | 3,856 | 3,856 | 3,856 |
| 11 | Other equity | - | - | - | 23,087 | 23,252 |
| 12 | Earnings Per Share (Face Value Rs.10/- each)# | | | | | |
| | (a) Basic (Rs.) | (0.01) | 1.61 | 1.18 | 1.72 | 1.36 |
| | (b) Diluted (Rs.) | (0.01) | 1.61 | 1.18 | 1.72 | 1.36 |

Represents value of less than Rs. 0.50 Lakh.
*Includes purchase of Stock-in-Trade and Changes in inventories of stock-in-trade.

Figures for three months are not annualised.

FF- Daily Quota Group
Digidrive Distributors Limited
Registered Office: 33, Jessore Road, Dum Dum, Kolkata - 700 028
web: www.digidrivelimited.com, Email id: [email protected]
CIN:L51909WB2022PLC252287
(Rs. in Lakhs)
Standalone Segment wise Revenue, Results, Assets and Liabilities for the Three Months and Year Ended 31 March 2026
Sl. No.	Particulars	3 Months Ended
31 March 2026
(Unaudited)	3 Months Ended
31 December 2025
(Unaudited)	3 Months Ended
31 March 2025
(Unaudited)	Year Ended
31 March 2026
(Unaudited)	Year Ended
31 March 2025
(Audited)
1	Segment Revenue
	(a) Trading	678	750	462	2,750	2,784
	(b) Investment	-	-	-	-	-
	Total Segment Revenue	678	750	462	2,750	2,784
	Less: Inter-Segment Revenue	-	-	-	-	-
	Total Revenue from Operations	678	750	462	2,750	2,784
2	Segment Results
	(a) Trading	40	3	48	130	259
	(b) Investment	16	940	705	983	728
	Total	56	943	752	1,113	987
	Less:
	(a) Finance Costs	1	1	*0	3	*0
	(b) Other unallocable expenditure net of unallocable income	65	43	156	219	283
	Profit before exceptional items and tax	(10)	899	596	891	703
	Less: Exceptional Items (Refer Note 3)	0	4	-	4	-
	Total Profit Before Tax	(10)	895	596	887	703
3	Segment Assets
	(a) Trading	898	855	795	898	795
	(b) Investment	27,654	30,428	28,088	27,654	28,088
	(c) Unallocated	1,690	1,830	1,777	1,690	1,777
	Total Segment Assets	30,242	33,113	30,660	30,242	30,660
4	Segment Liabilities
	(a) Trading	3,000	192	3,985	3,000	3,985
	(b) Investment	-	-	-	-	-
	(c) Unallocated	299	3,530	(432)	299	(432)
	Total Segment Liabilities	3,299	3,722	3,553	3,299	3,553

*Represents value of less than Rs. 0.50 Lakh.

| Bigidrive Distributors Limited
Registered Office: 33, Jessore Road, Dum Dum, Kolkata - 700 028
web: www.digidrivellmited.com, Email id: [email protected]
CIN:L51909WB2022PLC252287
(Rs. in Lakhs) | | | |
| --- | --- | --- | --- |
| Standalone Statement of Assets and Liabilities | | | |
| Sl. No. | | As at
31 March 2026
(Audited) | Year Ended
31 March 2025
(Audited) |
| 1 | ASSETS | | |
| | Non-Current Assets | | |
| | (a) Right to Use Assets | 40 | 2 |
| | (b) Financial assets | | |
| | (i) Investments | 27,654 | 28,088 |
| | (ii) Other financial assets | 7 | - |
| | Total non-current assets | 27,701 | 28,090 |
| 2 | Current Assets | | |
| | (a) Inventories | 591 | 539 |
| | (b) Financial assets | | |
| | (i) Investments | 1,147 | 722 |
| | (ii) Trade receivables | 285 | 216 |
| | (iii) Cash and cash equivalents | 15 | 131 |
| | (iv) Bank balances other than (iii) above | 253 | - |
| | (v) Other financial assets | 9 | 722 |
| | (c) Current tax assets (net) | 19 | 37 |
| | (d) Other current assets | 222 | 203 |
| | Total current assets | 2,541 | 2,570 |
| | TOTAL ASSETS | 30,242 | 30,660 |
| 1 | EQUITY AND LIABILITIES | | |
| | EQUITY | | |
| | (a) Equity share capital | 3,856 | 3,856 |
| | (b) Other equity | 23,087 | 23,252 |
| | Total equity | 26,943 | 27,108 |
| 2 | LIABILITIES | | |
| 1 | Non-Current Liabilities | | |
| | (a) Financial liabilities | | |
| | (i) Lease Liabilities | 16 | 1 |
| | (a) Deferred tax liabilities (net) | 2,873 | 3,016 |
| | Total non-current liabilities | 2,889 | 3,017 |
| 3 | Current Liabilities | | |
| | (a) Financial liabilities | | |
| | (i) Lease Liabilities | 23 | 1 |
| | (ii) Trade Payables | | |
| | a) Total outstanding dues of micro enterprises and small enterprises | - | - |
| | b) Total outstanding dues of creditors other than micro enterprises and small enterprises | 270 | 446 |
| | (iii) Other financial liabilities | 94 | 59 |
| | (b) Other current liabilities | 2 | 16 |
| | (c) Provisions | 21 | 13 |
| | Total current liabilities | 410 | 536 |
| | Total Liabilities | 3,299 | 3,553 |
| | TOTAL EQUITY AND LIABILITIES | 30,242 | 30,660 |

RP - Sanjiv Goenka Group
DIGIdrive

| Digidrive Distributors Limited
Registered Office: 33, Jessore Road, Dum Dum, Kolkata - 700 028
web: www.digidrivelimited.com, Email id: [email protected]
CIN:L51909WB2022PLC252287 | | | | |
| --- | --- | --- | --- | --- |
| Standalone Statement of Cash Flows | | | | |
| Sl. No. | Particulars | Year Ended | | |
| | | 31 March 2026
(Audited) | 31 March 2025
(Audited) | |
| A. | Profit Before Tax

Cash Flow from Operating Activities
Adjustments for:
Depreciation and amortisation expense
Finance costs
Liabilities/Provisions no longer required written back
Interest income
Provision for doubtful advances
Profit on sale of investment in mutual fund
Fair value gain on Mutual Fund at FVTPL
Dividend income from equity investments designated at FVOCI | 887
11
3
-
(28)
3
(21)
(35)
(927) | -
-
(7)
(61)
-
(12)
(20)
(695) | 703
-
-
(7)
(61)
-
(12)
(20)
(695) |
| | Operating profit before Working Capital Changes
Adjustments for:
Decrease/(Increase) in other current assets, loans, other non-current assets, other financial assets
Increase in other financial liabilities, provisions, other current liabilities
(Decrease)/Increase in trade payables
Decrease/ (Increase) in trade receivables
Increase in inventories | (994)
(107)
602
28
(177)
(72)
(52) | (739)
34
145
112
(107) | (796)
(93)
-
-
-
(556) |
| | Cash generated from operations

Income taxes paid (net of refund)
Net cash generated from Operating Activities (A) | 329
222
(195)
27 | | (649)
(189)
(838) |
| B. | Cash Flow from Investing Activities
Investment in equity shares of other company (quoted)
Interest received
Investment in shares of company
Investment in mutual funds
Proceeds from sale of Investment in mutual funds
Fixed deposits placed/ matured with/ from banks
(with remaining maturity more than 3 months)
Dividend income from equity investments designated at FVOCI | (547)
65
-
(600)
230
(253)
927 | -
30
(940)
(800)
312
799
696 | -
-
-
(838) |
| | Net cash generated from / (used in) Investing Activities (B) | (178) | | 97 |
| C. | Cash Flow from Financing Activities
Repayment of principal portion of lease liabilities
Interest paid on others | 38
(3) | -
- | -
- |
| C. | Net cash (used in) / generated from Financing Activities (C)

Net increase in cash and cash equivalents (A+B+C)
Cash and Cash Equivalents at the beginning of the period
Cash and Cash Equivalents at the end of the period | 35
(116)
131
15 | | -
(741)
873
132 |

*Represents value of less than Rs. 0.50 Lakh.

Note: The above Standalone Statement of Cash Flow has been prepared under the "Indirect Method" as set out in Ind AS 7 - "Statement of Cash Flows".

RP-Sanjiv Goenka Group

DIGIDrive

NOTES:

The above standalone financial results for the three months ended 31 March 2026 have been reviewed by the Audit Committee and thereafter approved and taken on record by the Board of Directors in their respective meetings held on 21 May 2026. These standalone financial results have been prepared in accordance with the Indian Accounting Standards ("Ind AS") as specified under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) Amendment Rules, 2016 and provisions of the Companies Act, 2013. These results have been subjected to audit by the Statutory Auditors of the Company who have issued an unmodified audit report on the standalone financial results for the three months ended and year ended 31 March 2026.
During the year ended 31 March 2025, the company has reassessed the basis of arriving at/ identifying Operating Segments as per Ind As 108. Accordingly with effect from 31 March 2025, the company's current business activities are being disclosed under two separate operating segments, e.g. (a) Trading and (b) Investment. Consequently, comparative figures for the previous year/ period have been regrouped wherever necessary.

Segment Revenue, Results, Assets and Liabilities represent amounts identifiable to reportable operating segment. Other "unallocable expenditure net of unallocable income" mainly includes interest income, expenses on common services not directly identifiable to trading and Investment expenses.

Segment Assets and Segment Liabilities are as at 31 March 2026, 31 December 2025 and 31 March 2025. Unallocable corporate assets less unallocable corporate liabilities mainly represent investment of surplus funds and cash and bank balances.

On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and disclosed the incremental impact of these changes on the basis of the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact of Rs 4 lakhs under Exceptional items for the year ended 31 March 2026. The incremental impact primarily arises due to change in wage definition. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed.
The figures for the three months ended 31 March 2026 and 31 March 2025 are the balancing figures between audited figures in respect of the full financial year and year to date figures up to the end of third quarter of the relevant financial year. The year to date figures up to the end of third quarter of the relevant financial year were subject to Limited Review.
For more details on Results, visit Investor section of our website at http://www.digidrivelimited.com and Financial Results under Corporates section of www.nseindia.com and www.bseindia.com.

For and on behalf of the Board of Directors of Digidrive Distributors Limited

Kolkata
21 May 26

Kiran Bandekar
Managing Director
DIN: 10245133

VIDYA & CO.
CHARTERED ACCOUNTANTS
50, WESTON STREET,
ROOM - 404
KOLKATA - 700 012
PHONE: 40085450
E-Mail: [email protected]

Independent Auditor's Report

To the Board of Directors of Digidrive Distributors Limited

Report on the audit of the Consolidated Annual Financial Results

Opinion

We have audited the accompanying consolidated annual financial results of Digidrive Distributors Limited (hereinafter referred to as the "Holding Company") and its subsidiary (Holding Company and its subsidiaries together referred to as "the Group"), for the year ended 31 March 2026, attached herewith, being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations").

In our opinion and to the best of our information, and according to the explanations given to us and based on the consideration of reports of other auditors on separate audited financial statements of the subsidiary, the aforesaid consolidated annual financial results:

a. include the annual financial results of the following entity

Open Media Network Limited (wholly owned subsidiary)

b. is presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and

c. give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards, and other accounting principles generally accepted in India, of consolidated net profit and other comprehensive income and other financial information of the Group for the year ended 31 March 2026.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing ("SAs") specified under section 143(10) of the Companies Act, 2013 ("the Act"). Our responsibilities under those SAs are further described in the Auditor's Responsibilities for the Audit of the Consolidated Annual Financial Results section of our report. We are independent of the Group in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act, and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us along with the consideration of the audit reports of the other auditors referred to in sub paragraph no. (a) of the "Other Matters" paragraph below, is sufficient and appropriate to provide a basis for our opinion on the consolidated annual financial results

KOLKATA
Page 1 of 4

VIDYA & CO.
CHARTERED ACCOUNTANTS

Independent Auditor's Report (Continued)

Digidrive Distributors Limited

Managements and Board of Directors' Responsibilities for the Consolidated Annual Financial Results

These consolidated annual financial results have been prepared on the basis of the consolidated annual financial statements.

The Holding Company's Management and the Board of Directors are responsible for the preparation and presentation of these consolidated annual financial results that give a true and fair view of the consolidated net profit/ loss and other comprehensive income and other financial information of the Group in accordance with the recognition and measurement principles laid down in Indian Accounting Standards prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The respective Management and Board of Directors of the companies included in the Group are responsible for maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring accuracy and completeness of the accounting records, relevant to the preparation and presentation of the consolidated annual financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error, which have been used for the purpose of preparation of the consolidated annual financial results by the Management and the Board of Directors of the Holding Company, as aforesaid.

In preparing the consolidated annual financial results, the respective Management and the Board of Directors included in the Group are responsible for assessing the ability of Company to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the respective Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

The respective Board of Directors of the companies in the Group is responsible for overseeing the financial reporting process of the Company.

Auditor's Responsibilities for the Audit of the Consolidated Annual Financial Results

Our objectives are to obtain reasonable assurance about whether the consolidated annual financial results as a whole are free from material misstatement, whether due to fraud or error and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated annual financial results.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

> Identify and assess the risks of material misstatement of the consolidated annual financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3) (i) of the Act, we are also responsible for expressing our opinion through a separate report on the complete set of financial statements on whether the company has adequate internal financial controls with reference to financial statements in place and the operating effectiveness of such controls.

Page 2 of 4

VIDYA & CO.
CHARTERED ACCOUNTANTS

Independent Auditor's Report (Continued)

Digidrive Distributors Limited

Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures in the consolidated annual financial results made by the Management and Board of Directors.
Conclude on the appropriateness of the Management and Board of Directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the appropriateness of this assumption. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the consolidated annual financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Group to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the consolidated annual financial results, including the disclosures, and whether the consolidated annual financial results represent the underlying transactions and events in a manner that achieves fair presentation.
Obtain sufficient appropriate audit evidence regarding the financial statements of the entities within the Group to express an opinion on the consolidated annual financial results. We are responsible for the direction, supervision and performance of the audit of financial statements of such entities included in the consolidated annual financial results of which we are the independent auditors. For the other entity included in the consolidated annual financial results, which have been audited by other auditor, such other auditor remain responsible for the direction, supervision and performance of the audits carried out by them. We remain solely responsible for our audit opinion. Our responsibilities in this regard are further described in sub paragraph no. (a) of the "Other Matters" paragraph in this audit report.

We communicate with those charged with governance of the Holding Company regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also performed procedures in accordance with the circular No CIR/CFD/CMD1/44/2019 issued by the Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable.

Other Matters

a. The consolidated annual financial results include the audited financial results of one subsidiary, whose financial statements reflect total assets (before consolidation adjustments) of Rs. 639 lakhs as at 31 March 2026, total revenue (before consolidation adjustments) of Rs. 1865 - lakhs and total net loss after tax (before consolidation adjustments) of Rs. 126 lakhs and net cash inflows (before consolidation adjustments) of Rs. 105 lakhs for the year ended on that date, as considered in the consolidated annual financial results, which have been audited by other auditor under generally accepted auditing standards applicable in their respective countries. The independent auditor's reports on the financial statements of these entities have been furnished to us by the management.

Page 3 of 4

VIDYA & CO.
CHARTERED ACCOUNTANTS

Independent Auditor's Report (Continued)

Digidrive Distributors Limited

Our opinion on the consolidated annual financial results, in so far as it relates to the amounts and disclosures included in respect of this entity, is based solely on the reports of such auditor and the procedures performed by us are as stated in paragraph above.

Our opinion on the consolidated annual financial results is not modified in respect of the above matter with respect to our reliance on the work done and the report of the other auditor.

b. The consolidated annual financial results include the results for the quarter ended 31 March 2026 being the balancing figure between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the current financial year which were subject to limited review by us.

For Vidya & Co
Chartered Accountants
Firm's Registration no.: 308022E

Jnagal,
Jitendra Nagar
Partner
Membership No: 055659
UDIN: 26055659PVXGDN8302

Kolkata, 21 May 2026

Page 4 of 4

RP-Sanjiv Goenka Group

DIGIDrive

| Bigidrive Distributors Limited
Registered Officer 33, Jessore Road, Dam Dam, Kolkata - 700 028
web: www.digidrivalinited.com, Email id: [email protected]
CIN:I.S1909W02822PLC252287 |
| --- |
| Consolidated Statement of Profit and Loss for the Three Months and Year Ended 31 March 2026 |
| Sl. No. | Particulars | 3 Months ended
31 March 2026
(Audited) | 3 Months ended
31 December 2025
(Unaudited) | 3 Months ended
31 March 2025
(Audited) | Year ended
31 March 2026
(Audited) | Year Ended 31
March 2025
(Audited) |
| 1 | Income
(a) Revenue from operations
(b) Other income | 968 | 1,173 | 1,044 | 4,615 | 4,978 |
| Total Income | 62 | 943 | 742 | 1,063 | 828 |
| Total Excess | 1,030 | 2,116 | 1,786 | 5,678 | 5,806 |
| 2 | Expenses
(a) Operational Cost*
(b) Employee benefits expense
(c) Finance costs
(d) Depreciation and amortisation expense
(e) Other expenses | 674 | 754 | 446 | 2,704 | 2,582 |
| Total Expenses | 330 | 364 | 387 | 1,558 | 1,452 |
| Total Expenses | 3 | 2 | 3 | 10 | 8 |
| Total Expenses | 17 | 17 | 10 | 56 | 40 |
| Total Expenses | 147 | 127 | 285 | 522 | 750 |
| 3 | Profit before exceptional items and tax (1-2) | (141) | 852 | 655 | 828 | 974 |
| 4 | Exceptional Items | 66 | 4 | - | 70 | - |
| 5 | Profit before tax (3-4) | (207) | 848 | 655 | 758 | 974 |
| 6 | Tax Expense
(a) Current Tax
(b) Deferred Tax (net)
Total tax expense | 87
(95)
(8) | 123
153
276 | 145
2
147 | 210
10
220 | 175
8
183 |
| Profit for the period (5-6) | (199) | 572 | 508 | 538 | 791 |
| Other Comprehensive Income (net of taxes)
(A) (i) Items that will be reclassified to profit or loss
(ii) Income tax relating to item that will be reclassified to profit or loss
(b) (i) Items that will not be reclassified to profit or loss
(ii) Income tax relating to item that will not be reclassified to profit or loss
Total Other Comprehensive Income | (2,855)
(2,435) | 731
420
626 | (5,760)
845
(4,915) | (969)
150
(819) | 5,239
(1,144)
4,095 |
| 9 | Total Comprehensive Income for the period (7+8) | (2,634) | 1,198 | (4,407) | (281) | 4,886 |
| 10 | Paid-up Equity Share Capital (Face Value of Rs 10/- each) | 3,856 | 3,856 | 3,856 | 3,856 | 3,856 |
| 11 | Other equity | | | | 23,331 | 23,613 |
| 12 | Earnings Per Share (Face Value Rs 10/- each) #
(a) Basic (Rs.)
(b) Diluted (Rs.) | (0.51)
(0.51) | 1.48
1.48 | 1.32
1.32 | 1.40
1.40 | 2.05
2.05 |

*Includes raw material consumed, purchase of stock-in-trade and changes in inventories of stock-in-trade

Flaures for three months not annualised.

RP-Sanjiv Goenka Group

DiGidriv

Digidrive Distributors Limited Registered Office: 33, Jessore Road, Dum Dum, Kolkata - 700 028 web: www.digidrivelimited.com, Email id: [email protected] CIN:L51909WB2022PLC252287
Consolidated Segment wise Revenue, Results, Assets and Liabilities for the Three Months and Year Ended 31 March 2026
Sl. No.	Particulars	3 Months ended 31 March 2026	3 Months ended 31 December 2025	3 Months ended 31 March 2025	Year ended 31 March 2026	Year Ended 31 March 2025
		(Audited)	(Unaudited)	(Audited)	(Audited)	(Audited)
1	Segment Revenue
	(a) Trading	678	750	462	2,750	2,784
	(b) Publication	290	423	582	1,865	2,194
	(c) Investment	-	-	-	-	-
	Total Segment Revenue	968	1,173	1,044	4,615	4,978
	Less: Inter Segment Revenue	-	-	-	-	-
	Total Revenue from Operations	968	1,173	1,044	4,615	4,978
2	Segment Results
	(a) Trading	40	3	48	130	259
	(b) Publication	(131)	(46)	60	(58)	277
	(c) Investment	17	940	705	984	728
	Total	(74)	897	813	1,056	1,264
	Less:
	(a) Finance costs	3	2	3	10	8
	(b) Other unallocable expenditure net of unallocable income	64	43	155	218	282
	Profit before exceptional items and tax	(141)	852	655	828	974
	Less: Exceptional Items (Refer Note 3)	66	4	-	70	-
	Total Profit Before Tax	(207)	848	655	758	974
3	Segment Assets
	(a) Trading	898	855	795	898	795
	(b) Publication	639	847	750	639	750
	(c) Investment	27,654	30,428	28,088	27,654	28,088
	(d) Unallocated	1,690	1,830	1,777	1,690	1,777
	Total Segment Assets	30,881	33,960	31,410	30,881	31,410
4	Segment Liabilities
	(a) Trading	3,000	192	3,985	3,000	3,985
	(b) Publication	394	419	389	394	389
	(c) Investment	-	-	-	-	-
	(d) Unallocated	299	3,530	(432)	299	(432)
	Total Segment Liabilities	3,693	4,141	3,942	3,693	3,942

RP-Sanjiv Goenka Group
DiGidrive

| Digidrive Distributors Limited
Registered Office: 33, Jessore Road, Dam Dam, Kolkata - 700 028
web: www.digidrivelimited.com, Email id: [email protected]
CIN:L51909WB2022PLC252287 | | | |
| --- | --- | --- | --- |
| Consolidated Balance Sheet | | | |
| Sl. No. | Particulars | Year Ended
31 March 2026
(Audited) | Year Ended
31 March 2025
(Audited) |
| 1 | ASSETS | | |
| | Non-current assets | | |
| | (a) Property, plant and equipment | 9 | 8 |
| | (b) Right-of-use assets | 84 | 82 |
| | (c) Intangible assets | 26 | - |
| | (d) Financial assets | | |
| | (i) Investments | 27,654 | 28,088 |
| | (ii) Other financial assets | 13 | 8 |
| | (e) Other non-current assets | 0 | 2 |
| | Total non-current assets | 27,786 | 28,188 |
| 2 | Current assets | | |
| | (a) Inventories | 591 | 542 |
| | (b) Financial assets | | |
| | (i) Investments | 1,147 | 722 |
| | (ii) Trade receivables | 338 | 307 |
| | (iii) Cash and cash equivalents | 283 | 295 |
| | (iv) Bank balances other than (iii) above | 253 | - |
| | (v) Other financial assets | 9 | 722 |
| | (c) Current tax assets (net) | 192 | 359 |
| | (d) Other current assets | 282 | 275 |
| | Total current assets | 3,095 | 3,222 |
| | | | |
| | TOTAL ASSETS | 30,881 | 31,410 |
| 1 | EQUITY AND LIABILITIES | | |
| | Equity | | |
| | (a) Equity share capital | 3,856 | 3,856 |
| | (b) Other equity | 23,331 | 23,612 |
| | Total Equity | 27,187 | 27,468 |
| 2 | Liabilities | | |
| | Non-current liabilities | | |
| | (a) Financial liabilities | 26 | 49 |
| | (i) Lease liabilities | 133 | 69 |
| | (b) Provisions | 2,873 | 3,016 |
| | (c) Deferred tax liabilities (net) | 3,032 | 3,134 |
| | Total non-current liabilities | | |
| 3 | Current liabilities | | |
| | (a) Financial liabilities | 61 | 35 |
| | (i) Lease liabilities | | |
| | (i) Trade payables | 3 | 0 |
| | a) Total outstanding dues of micro enterprises and small enterprises | 310 | 491 |
| | b) Total outstanding dues of creditors other than micro enterprises | 211 | 167 |
| | (iii) Other financial liabilities | 40 | 87 |
| | (b) Other current liabilities | - | - |
| | (c) Current tax liabilities (net) | 37 | 28 |
| | (d) Provisions | 662 | 808 |
| | Total current liabilities | | |
| | Total liabilities | 3,694 | 3,942 |
| | | | |
| | TOTAL EQUITY AND LIABILITIES | 30,881 | 31,410 |

RP-Sanjiv Goenka Group
DIGI drive

| Digidrive Distributors Limited
Registered Office: 33, Jemore Road, Dom Dom, Kolkata - 700 028
web: www.digidrivelimited.com, Email id: [email protected]
CIN:L81999WR2022PLC282287 | | | | |
| --- | --- | --- | --- | --- |
| Consolidated Statement of Cash Flows | | | | |
| Sl. No. | Particulars | Year ended
31 March 2026
(Audited) | | Year ended
31 March 2025
(Audited) |
| A. | Cash Flow from Operating Activities | | | |
| | Profit Before Tax | | 758 | 974 |
| | Adjustments for: | | | |
| | Depreciation and amortisation expense | 56 | | 40 |
| | Allowance for expected credit loss/ provision for doubtful advances | - | | |
| | Provision for doubtful debts | 3 | | 5 |
| | Finance costs | 10 | | 8 |
| | Liabilities/Provisions no longer required written back | (30) | | (36) |
| | Interest income | (49) | | (62) |
| | Bad debts/advances written off | - | | 5 |
| | Profit on sale of Investment in Mutual Fund | (22) | | (12) |
| | Fair value gain on Mutual Fund at PVTPL | (35) | | (20) |
| | Dividend income from equity investments designated at FVOCI | (927) | | (695) |
| | Operating profit before Working Capital Changes | | (534) | 707 |
| | Adjustments for: | | | |
| | (Increase)/ Decrease in Other current assets, Loans, Other non-current assets, Other financial assets | (9) | | (806) |
| | Increase in Other financial liabilities, Provisions, Other current liabilities | 84 | | 3 |
| | Increase in Trade payables | (148) | | 183 |
| | Decrease/ (Increase) in Trade receivables | (33) | | 88 |
| | (Increase)/ Decrease in Inventories | (49) | | -98 |
| | Cash (used in) / generated from operations | | (155) | (630) |
| | Income taxes paid (net of refund) | | (331) | (423) |
| | Net cash (used in) / generated from Operating Activities (A) | | (47) | (378) |
| | Cash Flow from Investing Activities | | (438) | (891) |
| | Purchase of Property, plant and equipment and intangible assets | (37) | | (4) |
| Investment in equity shares of other company (quoted) | (547) | | (940) | |
| Interest received | 95 | | 31 | |
| Investment in Mutual Funds | (600) | | (800) | |
| Proceeds from sale of Investment in Mutual Funds | 230 | | 512 | |
| Fixed deposits matured with banks (with maturity more than 12 months) | 424 | | 844 | |
| Dividend income from equity investments | 927 | | 695 | |
| Net cash generated from / (used in) Investing Activities (B) | | 482 | 138 | |
| C. | Cash Flow from Financing Activities | | | |
| | Repayment of principal portion of lease liabilities | (46) | | (33) |
| | Interest paid on lease liabilities | (18) | | - |
| | Interest paid on others | - | | (7) |
| | Net cash used in Financing Activities (C) | | (56) | (40) |
| | Net (decrease) / increase in cash and cash equivalents (A+B+C) | | (12) | (703) |
| | Cash and Cash Equivalents at the beginning of the year | | 299 | 1,000 |
| | Cash and Cash Equivalents at the end of the year | | 283 | 297 |

Note: The above Consolidated Statement of Cash Flow has been prepared under the "Indirect Method" as set out in Ind AS 7 - "Statement of Cash Flows".

RP-Sanjiv Goenka Group

DiGldrive

NOTES:

The above consolidated financial results for the three months and year ended 31 March 2026 have been reviewed by the Audit Committee and thereafter approved and taken on record by the Board of Directors of the Parent Company in their respective meetings held on 21 May 2026. These consolidated financial results have been prepared in accordance with the Indian Accounting Standards ("Ind-AS") as specified under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) Amendment Rules, 2016 and provisions of the Companies Act, 2013. These results have been subjected to audit by the Statutory Auditors of the Parent company who have issued an unmodified audit report on the consolidated financial results for the three months and year ended 31 March 2026.
The Consolidated financial results are prepared in accordance with the principles and procedures as set out in Ind AS 110, notified by Ministry of Corporate Affairs. The consolidated financial results of the Company include its one subsidiary i.e. Open Media Network Private Limited (hereinafter referred as "Group") combined on a line-by-line basis by adding together the book values of like items of assets, liabilities, income and expenses eliminating intra-company balances and transactions and resulting unrealised gains/losses (as applicable). The Consolidated financial results are prepared applying uniform accounting policies.
During the year ended 31 March 2025, the group has reassessed the basis of arriving at/ identifying Operating Segments as per Ind As 108. Accordingly with effect from 31 March 2025, the group's current business activities are being disclosed under three separate operating segments, e.g. (a) Trading, (b) Publication and (c) Investment. Consequently, comparative figures fo the previous year/ period have been regrouped wherever necessary. Segment Revenue, Results, Assets and Liabilities represent amounts identifiable to each of the segments. Other "unallocable expenditure net of unallocable income" mainly includes interest income, expenses on common services not directly identifiable to individual segments and corporate expenses. Segment Assets and Segment Liabilities are as at 31 March 2026, 31 December 2025 and 31 March 2025. Unallocable corporate assets less unallocable corporate liabilities mainly represent cash and bank balances.
The figures for the three months ended 31 March 2026 are the balancing figures between audited figures in respect of the full financial year and year to date figures up to the end of third quarter of the relevant financial year. The year to date figures up to the end of third quarter of the relevant financial year were subject to Limited Review.
On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and disclosed the incremental impact of these changes on the basis of the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact of Rs 70 lakhs under Exceptional items for the year ended 31 March 2026. The incremental impact primarily arises due to change in wage definition. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed.
For more details on Results, visit Investor section of our website at http://www.digidrivelimited.com and Financial Results under Corporates section of www.nseindia.com and www.bseindia.com.

For and on behalf of the Board of Directors of Digidrive Distributors Limited

Kolkata
21 May 2026

Kiran Bandekar
Managing Director
DIN: 10245133

Annexure - B

RP-Sanjiv Goenka Group
Growing Legacies

DiGidrive

May 21, 2026

The Manager,
Listing Department,
National Stock Exchange of India Limited
Exchange Plaza, C-1,
Block G, Bandra – Kurla Complex,
Bandra (East),
Mumbai – 400 051

The General Manager
Listing Department
BSE Limited
Phiroze Jeejeebhoy Towers,
Dalal Street,
Mumbai – 400 001

Symbol: DIGIDRIVE

Scrip: 544079

Dear Sir/Madam,

Sub: Declaration pursuant to Regulation 33(3)(d) of the Securities & Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015

I, Asish Kumar Ray, Chief Financial Officer of Digidrive Distributors Limited (CIN: L51909WB2022PLC252287) having its Registered Office at 33, Jessore Road, Dum Dum, Kolkata - 700 028 hereby declare that, the Statutory Auditors of the Company, Messrs. Vidya & Co. (FRN No. 308022E) have issued an Audit Report with unmodified opinion on Audited Financial Results of the Company (Standalone & Consolidated) for the year ended on March 31, 2026.

This Declaration is given in compliance to Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, read with the circular(s)/notification(s) issued by Securities and Exchange Board of India in this connection from time to time.

Yours faithfully,
For Digidrive Distributors Limited

Asish Kumar Ray
Chief Financial Officer

Digidrive Distributors Limited, 33, Jessore Road, Dum Dum, Kolkata - 700 028, India.
Tel: +91 (033) 25512984 | Web: www.digidrivelimited.com
CIN: L51909WB2022PLC252287 | Email ID: [email protected]

AI assistant

DIGIDRIVE DISTRIBUTORS LIMITED Audit Report / Information 2026

63021_rns_2026-05-21_56508b6d-8ef1-414c-90dc-75c01ab8e04e.pdf

Sub: Outcome of Board Meeting.

Independent Auditor's Report

Opinion

Basis for Opinion

Management and Board of Directors' Responsibilities for the Standalone Annual Financial Results

Independent Auditor's Report (Continued)

Digidrive Distributors Limited

Auditor's Responsibilities for the Audit of the Standalone Annual Financial Results

Independent Auditor's Report (Continued)