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DIGILOGIC SYSTEMS LIMITED Interim / Quarterly Report 2026

May 30, 2026

60626_rns_2026-05-30_bc0b2eeb-d22e-469a-86ea-c303d4af29ea.pdf

Interim / Quarterly Report

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DIGILOGIC
innovative solutions
An AS9100D Certified Company

May 30, 2026

To
BSE Limited
Phiroze Jeejeebhoy Towers,
Dalal Street, Mumbai-400 001.

Scrip Code: 544684

Dear Sir/Madam,

Subject: Submission of Financial Results Company for the half year and year ended March 31, 2026

Pursuant to Regulation 30 read with Regulation 33 and other applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby inform you that the Board of Directors of the Company at their meeting held on May 30, 2026, inter alia, have considered and approved Audited Financial Results for the half year and year ended March 31, 2026 and taken on record the auditors' report for the financial year ended March 31, 2026.

In this regard, please find enclosed the following documents:

  • Audited Financial Results of the Company for the half year and financial year ended on March 31, 2026
  • Statement of Assets and Liabilities as at March 31, 2026 and Statement of Cash Flows for the financial year ended on March 31, 2026.
  • Auditors Report on Financial Results for the financial year ended March 31, 2026.
  • Declaration in respect of Unmodified Opinion on the aforesaid Audited Financial Result and Statutory Auditors' Report.

The meeting of Board of Directors commenced at 4:00 P.M. (IST) and concluded at 4:30 P.M. (IST)

Thanking You,

Yours faithfully,

For Digilogic Systems Limited
(Formerly known as Digilogic Systems Private Limited)

Kameswara Rao Vempati
Digitally signed by Kameswara Rao Vempati
Date: 2026.05.30 16:54:20
+05'30"

Kameswara Rao Vempati
Company Secretary and Compliance Officer
M.No. A60095

Encl.: as above

DIGILOGIC SYSTEMS LIMITED
(Formerly known as Digilogic Systems Private Limited)
CIN: U62099TG2011PLC077933

102, 1st Floor, DSL Abacus Tech Park, Uppal,

Hyderabad, Ranga Reddy, Telangana - 500 039
Tel: 040 - 4547 4601 / 02 / 03 | Fax: 040 - 4547 4610
Email: [email protected] | Web: www.digilogicsystems.com


| DIGILOGIC SYSTEMS LIMITED
(FORMERLY KNOWN AS DIGILOGIC SYSTEMS PRIVATE LIMITED)
CIN: U62099TG2011PLC077933
Address: #102, 1ST Floor, DSL Abacus Tech Park Uppal Kalsa Village, Uppal Mandal, Rangareddi, Rangareddy, Telangana, India, 500039
Website: www.digilogicsystems.com
E-Mail: [email protected] |
| --- |
| Statement of Audited Assets & Liabilities as on March 31, 2026
(Rs. Lakhs) |
| | Particulars | As At 31-03-2026 | As At 31-03-2025 |
| I. | EQUITY AND LIABILITIES
(1) Shareholder's funds
(a) Share capital
(b) Reserves and surplus
Sub-Total (A) | 579.02
10229.72
10808.74 | 445.05
2872.12
3317.18 |
| (2) Non-current liabilities
(a) Long-term borrowings
(b) Long-term provisions
Sub-Total (B) | 255.30 | 255.99 |
| (3) Current liabilities
(a) Short-term borrowings
(b) 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
(c) Other current liabilities
(d) Short-term provisions
Sub-Total (C) | 255.30
150.89
28.21
1681.26
385.40
355.07 | 255.99
1078.15
183.01
1782.62
330.92
279.82 |
| Total EQUITY and LIABILITIES (A+B+C) | 2600.84 | 3654.51 |
| | 13664.89 | 7227.68 |
| II. | Assets
(1) Non-current assets
(a) Property, plant and equipment and Intangible assets
(i) Property, plant and equipment
(ii) Intangible assets
(iii) Capital work-in-progress
(iv) Intangible assets under development
(b) Deferred tax assets (net)
(c) Long-term loans and advances
(d) Other non-current assets
Sub-Total (D) | 865.18
17.89
444.66
66.84
1243.28
2037.60 | 879.40
14.68
10.84
45.92
326.55
100.97 |
| (2) Current assets
(a) Inventories
(b) Trade receivables
(c) Cash and Bank Balances
(d) Short-term loans and advances
(e) Other current assets
Sub-Total (E) | 4675.46 | 1378.36 |
| | 771.95
4297.76
3415.88
131.80
372.04 | 1061.41
4366.77
125.52
37.49
258.13 |
| | 8989.43 | 5849.32 |
| Total ASSETS (D+E) | 13664.89 | 7227.68 |
| For & On Behalf of the Board
DIGILOGIC SYSTEMS LIMITED
Madhusudhan Varma Jetty
Chairman & Managing Director
DIN: 02247769
Place: Hyderabad
Date: 30-05-2026 |

DIGILOGIC SYSTEMS LIMITED


DIGILOGIC SYSTEMS LIMITED

(FORMERLY KNOWN AS DIGILOGIC SYSTEMS PRIVATE LIMITED)

CIN: U62099TG2011PLC077933
Address: #102, 1ST Floor, DSL Abacus Tech Park Uppal Kalta Village, Uppal Mandal, Rangareddi, Rangareddy, Telangana, India, 500039
Website: www.digilogicsystems.com
E-Mail: [email protected]

Statement of Audited Financial Results for the half year and year ended on March 31, 2026

(Amount in Rs.Lakhs except EPS)

Particulars For the half year ending 31.03.2026 For the half year ending 30.09.2025 For the year ending 31.03.2026 For the year ending 31.03.2025
Audited Audited Audited Audited
I Revenue from operations 5925.41 1817.73 7743.14 7205.98
II Other income 73.44 10.33 83.77 13.35
III Total Income (I+II) 5998.84 1828.06 7826.91 7219.33
IV Expenses:
(a) Cost of materials consumed 3442.34 631.61 4073.94 5091.41
(b) Purchase of Stock in Trade - - - -
(c) Changes in inventories of finished goods, WIP and stock-in-trade 447.85 118.05 565.90 (569.71)
(d) Employee benefits expenses 557.69 487.32 1045.01 840.25
(e) Finance costs 71.74 68.28 140.03 143.41
(f) Depreciation and amortisation expenses 90.74 90.46 181.20 170.59
(g) Other expenses 257.96 218.22 476.18 494.24
Total expenses 4868.32 1613.94 6482.26 6170.19
V Profit before exceptional and extraordinary items and tax (III – IV) 1130.53 214.12 1344.65 1049.13
VI Exceptional Items - - - -
VII Profit before extraordinary items and tax (V – VI) 1130.53 214.12 1344.65 1049.13
VIII Prior Period Items - (31.07) (31.07) (3.82)
IX Extraordinary Items - - - -
X Profit before tax (VII- (VIII+IX)) 1130.53 245.19 1375.72 1052.95
XI Tax expense:
(1) Current tax 284.33 68.20 352.53 277.82
(2) Deferred tax (7.83) (12.34) (20.17) (11.81)
(3) Prior Period Taxes 1.15 (0.75) 0.40 7.60
XII Profit / (Loss) for the period from continuing operations (X-XI) 852.87 190.10 1042.97 779.34
XIII Profit / (Loss) from discontinuing operations - - - -
XIV Tax expense of discontinuing operation - - - -
XV Profit/(loss) from Discontinuing operations (after tax) (XIII-XIV) - - - -
XVI Profit for the period (XII + XV) 852.87 190.10 1042.97 779.34
XVII Earnings per equity share:
Face value per equity shares Rs.2/-fully paid up.
(1) Basic (Value in Rs.) 6.95 1.70 4.45 3.74
(2) Diluted (Value in Rs.) 6.95 1.70 4.45 3.74

Notes:

  1. The above said financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 30th May, 2026.
  2. The Statutory Auditors have carried out the Statutory Audit of the above financial results of the company and have expressed an unmodified opinion on these results.
  3. The statement is prepared in accordance with the requirement of Accounting Standards (AS) specified under Section 133 of the Companies Act, 2013 read with rule 7 of the Companies (Accounts) Rules, 2014.
  4. The above audited financial results have been prepared in accordance with Companies (Accounting Standards) Rules, 2006 (AS) as amended, prescribed under Section 129 or 133 of Companies Act, 2013, read with relevant rules.
  5. The company has only one reportable business segment. Hence no separate information for segment wise disclosure is given in accordance with the requirement of accounting standard (AS) 17 - "Segment Reporting"
  6. The company had made an initial public offering (IPO) of 66,98,400 Equity Shares of face value of Rs.2/- each fully paid up for cash at a price of Rs.104/- per equity share (including share premium of Rs.102/- per equity share) aggregating to Rs.6966.34lakhs. The aforementioned equity shares of the company were allotted as on 27.01.2026 and got listed on BSE SME Platform on 28.01.2026.
  7. Post listing these are the first financials getting reported, hence H2 FY 2025 numbers are not available.
  8. Earnings Per Share: Earnings Per Share is calculated on the weighted average of the share capital received by the company. Half Yearly EPS is not annualised.
  9. Previous year’s / period figures have been regrouped / reclassified / restated, wherever necessary to confirm to classification of current year / period
  10. Details of proceeds and utilization of IPO funds:
    (Amount in Rs. Lakhs)
Sl. No. Particulars Amount allocated Utilised till 31.03.2026 Pending to be utilised
1 Capital expenditure towards setting up of Proposed New Facility 5,168.02 35.00 5,133.02
2 Pre-payment/ re-payment,in part or full of certain outstanding borrowings availed by our Company 800.00 800.00 -
3 General Corporate Purposes 417.50 309.59 107.91
4 Blue Expenses 590.81 605.00 (24.19)

For & On Behalf of the Board
DIGILOGIC SYSTEMS LIMITED

Madhusudhan Varma Jetty
Chairman & Managing Director
DIN : 02247769

Place: Hyderabad
Date: 30-05-2026

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| DIGILOGIC SYSTEMS LIMITED
(FORMERLY KNOWN AS DIGILOGIC SYSTEMS PRIVATE LIMITED)
CIN: U62099TG2011PLC077933
Address: #102, 1ST Floor, DSL Abacus Tech Park Uppal Kalsa Village, Uppal Mandal, Rangareddi, Rangareddy, Telangana, India, 500039
Website: www.digiologicsystems.com
E-Mail: [email protected] | | |
| --- | --- | --- |
| Statement of Cash Flows for the year ended on March 31, 2026
(Rs. Lakhs) | | |
| Particulars | For the year ending
31.03.2026 | For the year ending
31.03.2025 |
| A. CASH FLOW FROM OPERATING ACTIVITIES | | |
| Net profit before tax and extraordinary items | 1344.65 | 1049.13 |
| Adjustments for: | | |
| Depreciation and amortisation expense | 181.20 | 170.59 |
| Profit on sale of Property, Plant and Equipment | (12.50) | (0.13) |
| Interest on Fixed Deposits | (65.60) | (12.75) |
| Rental Income | (1.44) | - |
| Interest and other finance costs (Other than Interest on Income Tax) | 122.86 | 137.51 |
| Interest on income tax received | - | - |
| Unrealised loss on foreign exchange | - | 0.09 |
| Interest on Income tax | 17.17 | 5.90 |
| Gratuity Expense | 5.52 | 38.04 |
| Gratuity paid | (12.82) | (36.34) |
| Operating profit before working capital changes | 1579.03 | 1352.05 |
| Changes in working capital: | | |
| Increase / (Decrease) in trade payable | (256.16) | 807.30 |
| Increase / (Decrease) in short term provisions (Other than Provision for Income tax and Provision for Gratuity) | 0.54 | 0.50 |
| Increase / (Decrease) in other current liabilities | 54.49 | 186.41 |
| (Increase) / Decrease in other current assets (Other than Balances with Income Tax Authorities) | (111.09) | 70.63 |
| (Increase) / Decrease in short term loan and advances | (94.31) | 25.88 |
| (Increase) / Decrease in trade receivables | 69.01 | (2405.84) |
| (Increase) / Decrease in inventories | 289.46 | (799.31) |
| Net (Increase) / Decrease in Working Capital | (48.07) | (2114.44) |
| CASH FLOW FROM / (USED IN) OPERATING ACTIVITIES | 1530.96 | (762.39) |
| Adjustment for Net Income Tax paid | (267.87) | (289.07) |
| NET CASH FLOW FROM / (USED IN) OPERATING ACTIVITIES | 1263.09 | (1051.46) |
| B. CASH FLOW FROM INVESTING ACTIVITIES | | |
| Purchase of Property, Plant and Equipment & Intangible Assets | (212.01) | (220.76) |
| Sale proceeds/Decrease of Property, Plant and Equipment | 54.32 | 26.91 |
| Capital Advance paid | (916.73) | (250.65) |
| Interest income received | 65.60 | 12.75 |
| Rental Income received | 1.44 | - |
| Security Deposits given | - | (0.36) |
| (Increase) / Decrease in Capital Work in Progress (Other than capitalised finance costs) | (373.96) | - |
| (Increase) / Decrease in Term Deposits with Banks | (5185.24) | (82.96) |
| NET CASH FLOW FROM / (USED IN) INVESTING ACTIVITIES | (6566.57) | (515.07) |
| C. CASH FLOW FROM FINANCING ACTIVITIES | | |
| Interest and other finance costs (including capitalised costs) | (182.73) | (146.93) |
| Proceeds from Long Term Borrowings | 955.61 | 172.52 |
| Proceeds from Short Term Borrowings | 125.00 | 717.99 |
| Repayments of Long Term Borrowings | (968.03) | (264.31) |
| Repayments of Short Term Borrowings | (1040.52) | (100.00) |
| Proceeds from issue of Equity Shares (including Securities Premium) | 6966.34 | 1186.21 |
| Adjustments made to Securities Premium for issue of Equity Shares (IPO Expenses) | (517.74) | - |
| NET CASH FLOW FROM / (USED IN) FINANCING ACTIVITIES | 5337.93 | 1565.48 |
| NET INCREASE / (DECREASE) IN CASH & CASH EQUIVALENTS (A+B+C) | 34.45 | (1.06) |
| Cash and Cash equivalents at beginning of the period | 0.95 | 2.00 |
| Cash and Cash equivalents at end of the period | 35.39 | 0.95 |
| D. Cash and Cash equivalents comprise of (Refer Annexure - A.14) | | |
| Cash on hand | 0.41 | 0.66 |
| Balances with banks | - | - |
| In current accounts | 34.99 | 0.29 |
| Bank deposits with less than 3 Months maturity | - | - |
| Total | 35.39 | 0.95 |
| This Cash Flow Statement has been prepared as per "Indirect Method" as prescribed by AS -3 (revised) "Cash Flow Statements" | | |
| For A. On behalf of the Board
DIGILOGIC SYSTEMS LIMITED

Madhusudhan Varma Jetty
Chairman & Managing Director
DIN : 02247769

Place: Hyderabad
Date: 30-05-2026 | | |


B SRINIVASA RAO & CO

CHARTERED ACCOUNTANTS

CA

INDIA

Independent Auditor's Report on Audit of half yearly and yearly Financial Results of the company pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended.

To

The Board of Directors

Digilogic Systems Limited

Report on the audit of the Financial Results Opinion:

  1. We have audited the accompanying statement of financial results of Digilogic Systems Limited (hereinafter referred to as the 'Company') for the half year and the year ended March 31, 2026 (the Statement), attached herewith, being submitted by the company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("LODR Regulations"), read with Regulation 33(5) thereof as applicable to entities that have listed their specified securities on the SME platform.

  2. In our opinion and to the best of our information and according to the explanations given to us, the statement of financial results:

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

ii. give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable accounting standards prescribed under section 133 of the Companies Act, 2013 (the "Act") and other accounting principles generally accepted in India, of the net profit after tax and other financial information of the company for the half year and the year ended March 31, 2026 and the balance sheet and the cash flow statement as at and for the year ended on that date.

Basis for Opinion

  1. We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Act and other applicable authoritative pronouncements issued by the Institute of Chartered Accountants of India. Our responsibilities under those Standards are further described in the Auditor's Responsibilities for the Audit of the 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

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Head Office: Hyderabad

Branches: Bengaluru | Chennai | Guntur | Vijayawada | Visakhapatnam


B SRINIVASA RAO & CO

CHARTERED ACCOUNTANTS

CA

INDIA

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 we have obtained is sufficient and appropriate to provide a basis for our opinion.

Management's Responsibilities for the Financial Results

  1. The Statement, which includes the financial results, is the responsibility of the company's Board of Directors and has been approved by them for issuance. These financial results have been prepared from the related audited annual financial statements. The Company's Board of Directors is responsible for the preparation of these financial results that give a true and fair view of the net profit and other financial information of the Company and the Balance sheet and the Cash flow Statement in accordance with the recognition and measurement principles laid down in 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 LODR Regulations. The Board of Directors of the Company is responsible for 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 design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial statements 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 financial results by the Directors of the Company, as aforesaid.

  2. In preparing the financial results, the Board of Directors is 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 Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

  3. The Board of Directors is also responsible for overseeing the Company's financial reporting process.

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Head Office: Hyderabad

Branches: Bengaluru | Chennai | Guntur | Vijayawada | Visakhapatnam


B SRINIVASA RAO & CO

CHARTERED ACCOUNTANTS

CA

INDIA

Auditor's Responsibilities for the Audit of the Financial Results

  1. Our objectives are to obtain reasonable assurance about whether the statement of financial results as a whole is 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 financial results.

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

  3. Identify and assess the risks of material misstatement of the 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.

  4. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company's internal control.

  5. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.

  6. Conclude on the appropriateness of the Board of Director's 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 Company's ability to continue as a going concern. 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 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.

img-4.jpeg

Head Office: Hyderabad

Branches: Bengaluru | Chennai | Guntur | Vijayawada | Visakhapatnam


B SRINIVASA RAO & CO

CHARTERED ACCOUNTANTS

INDIA

  • Evaluate the overall presentation, structure and content of the financial results, including the disclosures, and whether the financial results represent the underlying transactions and events in a manner that achieves fair presentation.

  • We communicate with those charged with governance of the 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 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.

Other Matter:

The Company’s specified securities were listed on the SME platform on 28th January 2026, and the accompanying Statement represents the first annual financial results submitted by the Company under Regulation 33 of the LODR Regulations. The statement includes the financial results for the half year ended March 31, 2026, being the balancing figures between the audited figures in respect of full financial year ended March 31, 2026 and the published audited year to date figures up to the first half year of the current financial year, which are subjected to audit by us in connection with the Company’s initial public offer process. Our opinion is not modified in respect of this matter.

For B Srinivasa Rao & Co
Chartered Accountants
FRN: 0087635

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M. Ranga Rai Chowdary
Partner
M. No. 243733
UDIN: 26243733CTOLVQ9490

Place: Hyderabad
Date: 30-05-2026

www.bsrco.in

Head Office: #316, Block – B, 3rd Floor, Ameer Estates, SR Nagar, Hyderabad, Telangana – 500 038

Branches: Bengaluru | Chennai | Guntur | Vijayawada | Visakhapatnam

Ph: +91 9550096524 | +91 9652342538 | E-Mail: [email protected]


DIGILOGIC innovative solutions

An AS9100D Certified Company

May 30, 2026

To
BSE Limited
Phiroze Jeejeebhoy Towers,
Dalal Street, Mumbai-400 001.

Scrip Code: 544684

Dear Sir/Madam,

Sub: Declaration Pursuant to Regulation 33(3)(d) of the SEBI Obligations (Listing and Disclosure Requirements) Regulations, 2015 for Unmodified Opinion.

I, Madhusudhan Varma Jetty, Chairman and Managing Director of the Company, hereby declare that M/s. B. Srinivasa Rao & Co, Chartered Accountants, Hyderabad (Firm Registration No: 008763S), the Statutory Auditors of the Company have issued auditors' report with an Unmodified Opinion on Financial Statements for the year ended 31st March, 2026.

This declaration is made in compliance of Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Thanking You,

Yours faithfully,

For Digilogic Systems Limited
(Formerly known as Digilogic Systems Private Limited)

Madhusudhan Varma Jetty
Chairman and Managing Director
DIN: 02247769

DIGILOGIC SYSTEMS LIMITED
(Formerly known as Digilogic Systems Private Limited)
CIN: U62099TG2011PLC077933
102, 1st Floor, BSE Abacus Toch Park, Uppal,
Hyderabad, Range Reddy, Telangana - 500 009

Tel: 040-4547 4601 / 02 / 03 | Fax: 040-4547 4610
Email: [email protected] | Web: www.digilogicsystems.com