all BEE CK MS 04" November 2022 BSE Limited, National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, 5th floor, Plot No. C/1, Dalal Street G Block, Bandra Kurla Complex, Bandra Mumbai 400 001 (East), Mumbai 400 051 Scrip Code: 543232 Trading Symbol : CAMS Dear Sirs / Madam, ‘Sub: Outcome of the Board Meeting held on Nov 04, 2022 The Board of Directors of the Company at its meeting commenced at 10.45 AM and concluded at 12.55 PM today have inter alia transacted the following: 1. Approved the Un-audited financial results of the Company for the quarter and half year ended September 30, 2022. In this regard, please find enclosed copies of the following, i. Statement showing the Unaudited Financial Results (Standalone and Consolidated) for the quarter and half year ended September 30, 2022. ii. Limited Review Report (Standalone and Consolidated) issued by the Statutory Auditors on the Financial Results of the Company. 2. The Board has approved the payment of an interim Dividend of Rs. 8.50/- per equity share. The above Dividend will be paid to those shareholders as on 16" November 2022 which has been fixed as the "Record Date" for determining the members eligible to receive dividend. The expected date of disbursement of the dividend will be on or before 02" December, 2022. ‘The Company has made arrangement for release of the Un-audited Financial results for the quarter and half year ended September 30, 2022 in the newspaper as per the requirement of the SEBI (LODR) Regulation, 2015. Please take the same on record. Thanking you, Yours faithfully, For Computer Age Management Services Limit L). Woasshowde: G Manikandan Company Secretary and Compliance Offic ‘Computer Age Managemént Sefvices limited ‘Member of the Registrars Association of India (RAIN) CIN: L65910TN498GPLCOS S757 Aaya fers, 158: Ana San chen 600 02nd a Phone: 491 446108 2960/2868 2792, oma sacetas@arsonine com, Webs: wuntcansonin€ cm Tay Ofc: New N10 (4 Na 178), A SoD Mangalam, Chena -600 34h.CAMS Computer Age Management Services Limited ‘ON: Les@10TN1966PLCO18757 Registered office : New No 10 Old No. 178, M.G.R Sal, Nungambakkam, Tamil Nadu, Chennal ~600 034 ‘worw-camsenline.com | Email ld = secretarai@camsoniine.com Results For the Quarter & Half Year ended 30 September 2022 ‘Guarer En Year Ended Particulars SO Sep HOHE [30 June 0 31 Maren 2022 ‘Unsuaited [Unaudited Unaudited Asics Tr Rs. Lake [Tn Rs Lathe [To Re. aks | Tn Re. Lathe [Tn Rs. Lake | i Re. Laie 1 Trevenve from aperations zsioss9] 2268105] 247208] 453026 so,ron71 6.700 11 fotarincome coos] sao] cones oi1s2] —assao8 [otal revenue wiuorsi| _s2era2s| —aiavers| —aeyanve] apenas mpicyoe tenets expense zarsai] 774954] eeenes] —ts2a5] 12.041.78 nance coat ears] veast| 16499 seis] ssz08 sen and smerizaton expense somieo| 124662] 100478] aserst| ose loversting expenses sons} sao270] sree] r717s1| —osszsr former expenses sess32| 495555] 950] a 3t007] —a.saas [rota expenses Tamas | vasa | —vazores| —raoease| —a50eias | __ earns ¥ Joront neore tax jasra| —esenas| eceas| varies | toooasa| a7 gease vt fraxexpente (benef: fount ax zsrsz2] 2nsnes) —asrs7s] —asosea) 4.27246 3.91.76 [ourent ax expense of earl penioss 2 = (es.0} 2 (6550) 19020} fostered tx 15:10 ea] irr] wzar| 12000] (ses Iettax expense Taoos2 | 2280s] 2.14405] _agr.as] 408794 vt lProt forthe period Gora | ema | mare | —razooa | —tapremo| maaan vu omer comprehensive Income ems tat witrot be retested to Pro or Loss emaacurments fhe defined benef ables / atsat sar aaa) 6s ona ers 199.35 foame tx roig ota at wnt be acai io poor waza] Goas tien on re esol [rota other Comprehensive Income (Loss net o ax) ro so a7 a Ties oa 1% [Total Comprehensive income forthe period 770.0 samo) aassi| —Tasmene| Fas x [pola up equty share capita (face value of Rs 101-porshare) | 40026] 40014] geass] 40008] 055) ‘4p00.5| 1 fotner equity 55,558.06 x earnings per share (in Re) not sna a) Base 428 1398 2598: 3055) 5823 b) Dintot 146 1928 2580: 2039) east x oividond por share (pa value of Re 10-e2ch) [etal onicend paid 0208 sesso] gras] aesieo] ——_s9.7.55 Jvisena per share (Re) 875 1034 1875 02 3838 CHENNAI 600 034CAMS ‘Computer Age Management Services Limited oatinte m CIN : L65910TN1988PLC015757 Registered office : New No 10 Old No, 178, M.G.R Salai, Nungambakkam, Tamil Nadu, Chennai -600 034 Website : www.camsenline.com | Email Id - secretarlal@camsonline.com Unaudited Standalone Balance Shoot as at 30 September 2022 As at 30 Septoriber 2022 | _Asat31 March 2022 Particulars Unaudited Audio Th Rs. Lakh TAR. Lakh 7 [SBETS 1 |Non-current Assets [Property plant and equipment 7,485.93 7874.28 JRignt to use assets 6282.75 e726 intangible assate 2188.34 287589 [Capital Work in Progress ‘335.85 16.38 Financial Assets | investments 24,031.81 22,908.34 Loans & Advanoos 3107 21.30 | Other financial assets 1038.98 953.32 eterred tax assets (Net) 1000.21 101268 other non-current assets ‘367.26, 228.71 otal Non-current Aseots BTL XA 2 [current Assets Financial Assets | investments 24079.04 22,608.40, | Trade Receivables 5.25037 2,155.01 | Loans ane Advances 96.30 42s |- Other Financial Assets 456.50, 536.73, | Cash and Cash Equivalents 261.28, 289.26, - Bank Balances other than Cash and Cash Equivalents 14,968.01 11.013.10 Jourrent Tax Assets (Net) 633.98, 4562.30 other Curent Assets 9,097.91 9.15258 otal Current Assets SERED TEED, TAL ASSETS BEDSESO, EXZEAA 8 Jequrry AND LiABILinEs 4 Pequty [share capital 4,900.6 4,590.35 Jotner Equity 61,982.55 55,566.86 [Total Equity CEM ware 2 |Non-current Liabitties Financial Liabites | Lease Liability 5697.05 se7722 Provisions 6,940.98 6,889.33 [Total Non-CurrentLisbities ATED, TEBE 3 |curront Liabiities [Financia Liabitios | Lease Liability 4,581.20 1588.62 | Trade Payables = Total outstanding dues to micro enterprises and ema enterprises 95.63 sr725 {Dues to Others 4,956.65 4242.50 | Other Financial Liabities 673746 6,730.28 lother Curent Liabilities 3.51538 2113.88 Provisions 4191928 1186.55 [Total Current Liabilities [| sess} FEATO06 frotat Liabities ae BEES [rotat Equity and Liabilities 33,085.50 39.442.82‘Computer Age Management Services Limited CAMS (IN : LESO1OTN98BPLCO5757 GASIMES registred office : Now No 10 O14 No. 178, M.G.R Salai, Nungambakkam, Tamil Nadu, Chennai -600 034 7 Wiebsite: wnw.camsonline.com | Email ld -secretaral@camsonline.com Unaudited Standalone Cash Flow Statement For the Half Year ended 30 September 2022 For tho Half Year ended For the Hall Year ended 30 September 2022 '30 September 2024 Particulars ve TR Lathe [ins athe [nae tame] ‘Gash Tow from operating solves oft (Loss) before tax srtes 19,004.54] facustmens fo ‘Deseecition and amorisation expense 2.006:31 Remessirerents on defined benef obigaton 95.73 ESOP receres in respect of subsidiaries 7329 (rot oss onsale wit of of assots 10555 Expense on employee stock option scheme 946.08 Finance cocts 33208 Interest on disputed taxes 149 Intereat income cane] Dhidend income e165] [Not (Gan) oss oneal of vestments (978.58) ‘Adjustments tothe eating amount of ivestments S178 Not of ECL allonance fer rade rcetvablee and advances 0822 Unreatsed Foreign extange (GanLoss a Gain / Loss on Termination of ase contact (1440 perating prof ss) before working capital changes FETE THRO [Changes in wor ‘Adjustmants for (increase) decrease in operating asset: Trade Recsivablee (es3.03] Otho CumentAssats {200.0} Other Non-Currant Assets 627] Other Financial Assets 25.83 Loans & advances 533] (Change in Menay hed in rust 19785 ‘Adjustments for inrease | decrease) n operating abilities: Trade Payables (42.7 Provsions 148.87 Other Curent Laie s7708 ash generated fram operations Tors TEoeT let income tax (pad / refunds (ar2ty eaa0.a] lat cash flow from I (used In) operating activites (A) 45,601.16, $4555.11 Cash flow from investing setvites aptl expenditure of PPE and Inangible assets (1723.74) rooeeds from sale of PPE and intangible assets sn92 rk Gepost nciding margin money 0247 fot Sale (Porchaee) of currant & nor-curen invests (7.308 3) Jrvestment ia subsiaries : frtrest received srs end reoelved 27654 lot cash flow from | (used in) investing activities (8) (5509.5) (5.326.65 Cash flow from financing activities ropeeds fom issue of equly shares under ESOP scheme 211.95 are application money recived refunded) 55154 npal towards lease abies (520.53) (532.04) (esses) (osr027 9.122.8) fonts (ES) ‘372.03 (476.25) 'and cash equlvalents atthe begining of the period 209.26 4,408.03 ash and eash equivalents at the ond of the period 364.29 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AMD sO, sommes nu NS Sie Bevery obyvandwogBrahmayya&co- Chartered Accountants Independent Auditor’s Limited Review Report on the Unaudited Standalone Quarterly and Year to date Financial Results of the Computer Age Management Services Limited Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. To The Board of Directors Computer Age Management Services Limited Chennai, 1. We have reviewed the accompanying statement of Standalone unaudited financial results of Computer ‘Age Management Services Limited (“the Company”) for the quarter and six months period ended 30" September, 2022 together with the relevant notes thereon (“the Statement”), being submitted by the company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. This Statement, which is the responsibility of the Company’s Management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India, ur responsibility is to issue a report on these financial statements based on our review. We conducted our review in accordance with the Standard on Review Engagement (SRE) 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” issued by the Institute of Chartered Accountants of India. 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 is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 4, Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting standards and 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. For Brahmayya & Co., Chartered Accountants Place: Chennai, Date: 4" November, 2022 ‘Membership No.203358 UDIN: 22203358BCAKWA3804 48, Maslarani Road, Balaji Nagar, T:491-044-2813 1128/38/48 /58 Royapettah, Chennai - 600 014. India, small@brahmayya.com | www: brahmayya.comComputer Age Management Services Lined CAMS ‘cI LesovonnioeaPLco{S18? coum ion Registered office: New No 10 Old No 78, MGR Sala, Nungambakkam, Tari Nady, Chennol = 600 034 Website warzamsontine.com | Email = secretarsl@eameoniine com Statement of Unauslted Consolidated Financial Results For the Quartor & Halt Yoar onded 30 Soptombor 2022 “Quarter Ended Ta Ver Ende "Year Ended Pariculre [BH Sep I | 30.June 2022 [ GO Sep 20H | BH Sep 2022 | 30 Sop FORT | March 2022 ‘Unsucited | Unavated | Unaudited | Unsudtea | Unauatted Tn Rs. Lathe | ine. Late | ine. Uaie | n Re. tanh | Re. Lathe arasror| —messer| — zazsnse| azgore2| —aaerrse vars] atses| acer] an821 291.08 zaarass| —zayoazT| —zasos3s| —aopesas | —as.reazs soos] —gzeaz] coro! taasi2o} —tsazs08] satrsz2 eis] w7raa]—a7a71 ‘sense]3ert2 ey sariar]—ygen33|—ase076/ —zaseao] —2zsies] —stezt7 aren) dees) —22e085| Senza] azar] zeaa0 teee2| tars70| tess] syeazr| sasase| 707878 35238 —veairea| —vassiao| —soyoraa| —asez78| aaa ar Sesass| aan | sae | vam coi | saxo zasrza| 226008] zeerco| —7enao | aazeta| arena z z ony 50 180.30 Zier] —azeee | —Zses=0| ——arzamo| fesse] asrzi2 178 ‘asss| “(asta jaan] “ana. aay zassor| 222987 2301.00] —a7iase | asses | —asr013 7aiear | —exeaae | ——7aasae| auras | ——vasrose | remo sor 4008 a) oats sara ssa sere texting tensa winters ptr sa0] aos) on ‘easel es} aaa) ems that may be recassileoProftr Loss Exchange stfernces in rnsiting the nancial statements of . ‘ol ox Eachargn era 002 (00a 6.10} ato 35} otal Other Comprohensive Income |Loss) net ot) ar rox} ar er aa 1% [Total Comprehensive nome forthe period 7aaa7o| —samoa.| —zaaoe| —sa7aoas | ia s0n86 | —sarrse10 oft atotableto ‘Ouners ofthe Company ravass| — eazrea| 72sec] s3esrg0] 1ssvacs| —asesus0 Non eontoling terest esa] “arz2] ‘2t56) - otal Comprehensive nome attributable to Ourere ofthe Company rassos| sores] —72ca0e] —taoreo] —tasosee| 26,708.10 Nencontoting trot ase] 172] : ate . x Pad up eauity shar capa ace vale of Rs 10 per share) nase] —gsosca] —aazss| —¢agose] —aanzss] 40.38 987343 474 saz 1406 2198 za sara sae ‘ate “7 2180 zr Sea4 saoae0] sersz7| —ssseoo] —aarass] —saseeo]—tgasr.s 875 200 1034 875 rast 3858Computer Ag Management Services Lined CAMS CON: LeSOTOTIVBEBPLCOTSTST cMissuttn Registered ofice New No 10 O14 No, 178, MGR Sal, Nungembakam, Ta Nad, Chena -600 034 Webs or camsonine com | Ema i -seeraaralgeamsonine.com Unaudited Consolidated Balance Sheet as at 30 September 2022 As ata Maren 20zE Particulars ‘Audited Tas. Lake INon-current Assets Property, plant and equipment 8,122.16 Tear? 13335883 268234 16.4 Loans & Advances 21.90 Other financial assols 4.15208 1050.46 227.29 BoE 3169477 ‘Trade Receivables 5.70847 2558.72 Loans & Advances 98.43 65.28 ter Financial Assets 50154 534.96 Cash and Cash Equivalents 4.00232 45088 Bank Balancos other than Cah and Cash Equivalents res01t 1as3037 urent Tax Assets (Net) 1440.85 201377 ther Current Assets 9888.72 9922.79 otal Current Assets TOSS00T Bina FOTAL ASSETS 5 ES STALE Jequrry ANo LiABiLITIEs Equity Ishare Capita 4.890.36) 4,900.35 Jotier Equity 0877730) 59873.45| Equity attributable to owners of the Company TESTERS ea76378 INon-Controling Interest 114857 - otal Equity Tareas aT INon-Current Liabiities FnencilLabitties Lease Lisbilty 6.68523 923657 Provisions 728743 727899 oteras Tax Lisbiies 36.12 otal Non-Current Liabilities TDSzes TEESE urront Liabilities nancial Lables Lae Liability 188123 1,988.95 Trade Payaties = Total oustanding dues to micro enterprises and small enterprises 97.08 5220 = Dues to Others 5.18622 giz Other Financial Labittios 673744 673028 ther Current Listltes 3873.18 2498.61 Provsions 224081 1382.86 urent Tax Liable (Net) = 501 otal Current Liabilities qoore74 arazere [otal Labities 3590840 soperas 569565 Ta7aSze‘Computer Age Management Services Limited ‘Cn: LosoorMoeoPL.cotsTs7 CAMS Registered ote : New No 10 Old No. 178, MR Sala Nungembatkar, Tan! Nag, Chennal - 60 034 ‘ebsites www careontine com | mall“ encretarl@eameonine com ‘Unaudited Cash Flow Statement For the Hal Year ended 0 September 2022 For the Half Yeur ended For the Hal Year ended Parlculars 130 September 2022 30 September 2024 ‘adie Aste ihe [eRe cathe |e Rca [kash Tow fom operating sotilee rot Loss) boar tax 1,385.41 s91so01 usin for, Defrecaton and amortsation expense 2835.00 2251.8 Remastuernnts on defined benef ction sd 3483] (Protos on ale wet of of aoa 2) 1206 Expense on erployee sock option sobame 1509.92 1,028.17 Finance cos 358.52 ‘357-12 Ios on lspted tes 1158 119 Intoret income (438.20 (200.95) [Net (al) ess on sao of rwostments (e219) 12009 Adjusneis tothe caning amo.rt of investments (03.80) ‘5.6 NetofExcected Cros iossstluarce for ade fecelvabies and advances fae a7 UUveatsed Foreign exnange (alnjLoxs ‘021 ‘Gan oes on tase torination sas} aa {Prots)tos atebvate to Non controling inrest 2156. - Lsbities No Longer payable Wren back 7 (201 Jovering prot os) beer working capital changes BIOS nd ‘Adjustments fr (increase)! decrease in of ose: “Trade Roceivatae err] (928.00 Other Curent Assets ‘407: 9819 Other Non-Corent Rsts (@40] (i122] Loans & Avanos aa] (1499) ‘ther Financial Assets 303] (4199) ‘Change in money hein ust site] tse ‘Adjustments for Increase /(Seerease) in operating abilities: “Trade Paytice 927! (43.29) Proisions 855.19 mr (ther Current Financial Labs ° 19) Other Curent lies ase st oars Jcasn generated rm operations Tasaam D123 Ietinceme tx (paid) rounds (3.966.85) (4954.3 Net cash ow rom (used in) operating activites (A) 715,00.6 18207. lb, cach ow from investing actvtios [cata expencture on PPE & intangible assets cisis.aa] (192638 lroceeds rom sale of PPE & rangle assets 28.40) *170 bank depos incuing margin money deposits e2izon] 403.52) ovement in Non contin terest of Subsclaies(Net) ‘487 4 lAcaiiton of contotng interest n Subsiary incuding PPE oor 3 Porenase Proceeds from ele of caren on-curent vestments 1.18220] wostan lriorest ccc, ncease (doeaasa)n accruod rarest "32.3) “0159 Jot cath flow from (used in) investing activites (8) 6003.7) TEBE] lc. cash ow trom financing activites Jrocseds tom issue a uly shares under ESOP scheme 15.92! 2iias [snare plication money eccves S515 Princ! towards ease fits coxe4o} ar27) Interest on ase Sabios (essa (354.54 loxisencs pa os) (9.95401) Jet ea flow trom / (used in) financing activites (6) Bis aT Net increase (Gooroso] in Cash and cach aquivalonts (ATE) Bia Teas Icssh and eash equivalents st te Begining of the period 50.9 leach and cath equivalents ste and ofthe period 002.3TBUUBYD OR 2202 ‘saquiaron WipO :91e0 Joyoe1g SuBeuey, Powry saopeg juowsBeuey oBy saIndwiog 404 $10}90110 Jo patog o4p J0 sleYyoq UO ‘Aresseoeu seneseym paylssejoes / padnosbes useq aney sainbiy poued snownsid “| ‘jdniul Jo synses oxy Sepnioul 2z02, seqwodeg WOE PepuO seOK sey pue Jeb aX9 30} SISAL Je-DUEUY PorepHosUOD ayy 2oUEH 2Z0Z Ly YIEO Wo4} oo} I Auedwoo au) Jo Kreprsqns @ ewoseq seu afdmul “Aquenbasuog 2202 ‘tudy iy Uo UOTaeSUEN ay} PayjduioD Sey AuedWoD ax “saIEYS AyNby Jo UO} OM UI Feyded exeUs| pled [e}0t o4 JO a4 0} Bununowe uonIsinboe Alepuoges pue KveWwiid e Jo Kem hq ojdr U WOUNSOAU aBaIERS & oxeul ) adn Jo SiaPjoyaLEYs pue siejoWNoud JOpUND) Jour Pue (ordru,) parr eierug se}o}ouYoe, ofdmuly YIM WeWeeiBy SiepIOYBEYS pUe TUawWeaBy eseyaiNg PUIE UONduOSANS eles OHM paseILO sey KuedwioD eUL | “azeys Aqnbe Jed -/9s°g “Sy Jo puEPIIp WuuByUE Ue PELe|DEp ane ZZOZ JEALLEAON IPO UO PFeY BuyooU Sy Ye SIOYDaNPP Jo pubOg eI “o| “euwo1jos exoge uy 10d se suondo Jo esiauexo o} ensind dhouB eu Jo su0pjoY UoRdo e640 0 01'S anjen soe) Jo soieus Ainbo gai'za potole ‘220z Jequioides Woz Uo pYou BundeUl Sy 8 ‘BoRIUIUOD dUSVOREIEY JOPIOYONEYS eYL “6LOZ ewAYOS sUO|do YoOIS eero|dus3) led Se suoydo Jo esj216K@ spiemo} S¥AE| ES'OPS “SY Jo KeuoU! 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B yno pawed erey sonpne Atoinjeis OU “SLOZ ‘suoHeNBey (siuewounby ensopsiq pue suojebigo Guysr7) aS OXY Jo EE UORENBed; Jo swe) UI 'ZZOZ “PO JaqWArON UO ploy BuyaoU S)) pe siowooug Jo pusog oun Aq panaidde Anuenbesqns pue eoRNUILIOD ypny eM) Aq PeMelAed B16 ZzOz ‘OE JequaIdas Pepus sea yey puE JeLENb oY) 40} syFse1 enoge oy °2| ‘pul ut paydeoce Ayjes0Ue6 sajd-ouud Bugunoaoe Joyo pue| [own oj own woxs papuewe se ‘sLoz ‘samy (spiepuelg BuguNocoY UeIpUI) seUEdWOD YM peed €10z ‘TOV SaIUEdWIOD Oy) JO CE} UONHoeg Jepun peyliou ‘Eumodeds je.oUuEUL4| Juuotul ~ pe prepue;s Buyunosoy UeIPu UI UMOP pIel Se,douUd iuaWeINseeW puE UORIUBODO el) YM EoUEpIONNe UI poredaud UBEq BABY StINseL FeloVeUY poypneun ou “1) _synsoui je1oueUly parepllosuoy paypneun o} sai0N| Woo'ouljuosues@else}91908 - p] eurg | woo-eulJuoSWEST MMM : e1ISq°M vo roy “osL ARO 1780 009 euueYD ‘nPEN WEL “WeyyeqWeBUNN 'IEIES Y'O'W ‘BZ! “ON PIO 0} ON MON : aoyjo paseysiBoy S W MO 4518109 1d8861NL016891 : NID ponuir seals wews6eury aBy seIndwosBrahmayya&co- Chartered Accountants Independent Auditor’s Limited Review Report on Consolidated Unaudited Quarterly and Year to Date Financial Results of the Computer Age Management Services Limited Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. To ‘The Board of Directors Computer Age Management Services Limited Chennai. 48, Masilamani Road, Balaji Nagar, Royapettah, Chennai -600 014. India. We have reviewed the accompanying statement of consolidated unaudited financial results of Computer Age Management Services Limited (“ the Parent”) , and its subsidiaries (the Parent and its subsidiaries together referred to as “the Group”) for the quarter and six months period ended September 30, 2022 (“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 (the “Listing Regulations”). 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 Taid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the statement based on our review. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33(8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. ‘The Statement includes the results of the following enti S.No. ‘Name of the Entity Relationship 1 | Computer Age Management Services Limited | Parent Company 2 [ CAMS Insurance Repository Services Limited | Subsidiary Company 3 | CAMS Investor Services Private Limited Subsidiary Company 4 | Sterling Software Private Limited Subsidiary Compan '5__[ CAMS Payment Services Private Limited Subsidiary Compam 6 [CAMS Financial Information Services Private | Subsidiary Company Limited 7__| Sterling Software (Deutschland) GMBH Subsidiary Company 8__| Fintuple Technologies Private Limited 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 auditor and unaudited financial statement furnished by management referred to in paragraph 6 & 7 below, nothing has come to our attention that causes ts to believe that the accompanying statement prepared in accordance with the recognition and measurement principles down in the aforesaid Indian Accounting Standards (‘Ind AS’) Ts491- 044 - 2813 1128 /38 / 48 /58 E:mall@brahmayya.com | www.brahmayya.comBrahmayya&co- Chartered Accountants specified under section 133 of the Companies Act 2013, as amended, read with relevant rules there under and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. We did not review the interim financial statements of the subsidiary, CAMS Financial Information Services Private Limited, included in the consolidated unaudited financial results, whose interim financial statements reflect total revenue of Rs.3.09 lacs and 7.73 lacs for the quarter and six months ended September 30, 2022 respectively, total net loss after tax of Rs. 101.58 lacs and 195.51 lacs for the quarter and six months ended September 30, 2022 respectively and total comprehensive loss of Rs. 101.55 lacs and 191.56 lacs for the quarter and six months ended September 30, 2022 respectively as considered in the consolidated unaudited financial results. These interim financial statements have been reviewed by other auditors whose report have been furnished to us by the management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect, of the subsidiary, is based solely on the reports of the other auditor and the procedures performed by us as stated in paragraph 3 above. Our conclusion on the Statement is not modified in respect of the above matter. 7. We did not review the interim financial statements of the subsidiary, Sterling Software (Deutschland) GMBH included in the consolidated unaudited financial results, whose interim financial statements reflect total revenue of Rs, Nil for the quarter and six months ended September 30, 2022 respectively, total net loss after tax of Rs. 0.15 Lacs for the quarter and six months ended September 30, 2022 respectively, and total comprehensive loss of Rs. 0.18 lacs and Rs. 0.20 Lacs for the quarter and six months ended September 30, 2022 as considered in the consolidated unaudited financial results. These interim financial results are unaudited and have been furnished to us by the Management and our conclusion on the statement, in so far as it relates to the amounts and disclosures included in respect of the subsidiary, is based solely on such unaudited financial statements and the procedures performed by us as stated in paragraph 3 above. In our opinion and according to the explanation given to us by the Management, these financial statements are not material to the Group. Our conelusion on the Statement is not modified in respect of the above matter. For Brahmayya & Co., Chartered Accountants, “rm Regn. No. 0005118 Place: Chennai Date: 4! November, 2022 ‘Membership No. 203358 UDIN: 22203358BCALJIS435, 48, Masilamani Road, Balaji Nagar, T:491-044-2813 1128/38/48 /58 Royapettah, Chennai -600 014. India, E:mail@brahmayya.com | wivucbrahmayya.com