Unaudited (Standalone) Financial Results for the quarter and half year ended on September 30, 2026.

October 27, 2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, Dalal Street, Fort, Bandra Kurla Complex, Mumbai - 400 001 Bandra (East), Mumbai - 400 051 Company Code No.: 544301 Company Symbol: ODIGMA Dear Sir/ Madam, Sub: Outcome of Board Meeting Pursuant to Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”), we hereby inform that the Board of Directors at its Meeting held today i.e. October 27, 2026 has considered and approved the Unaudited (Standalone) Financial Results for the quarter and half year ended on September 30, 2026 together with the Limited Review Reports from the Statutory Auditors. Pursuant to Regulation 33 of the Listing Regulations, we enclose herewith the following: i A copy of Unaudited (Standalone) Financial Results for the quarter and half year ended on September 30, 2026. ii Limited Review Report issued by the Statutory Auditors. iii A copy of Press Release. The Board Meeting commenced at 11:30 a.m. and concluded at 12:40 p.m. The said details are also available on the website of the Company at www.odigma.ooo. Request you to kindly take the same on your records. Thanking you, Yours faithfully, For Odigma Consultancy Solutions Limited Prachi Jain Company Secretary & Compliance Officer Encl.: As above ODigMa Consultancy Solutions Limited CIN: L72900GJ2011PLC131548 Registered Office: Corporate Office: 28th Floor, GIFT Two Building, Block No. 56 Road 5C, No. 211, 2nd & 3rd Floor, Kasturi Nagar Service Road, Zone 5, GIFT City, Gandhinagar - 382050, Gujarat, India. Outer Ring Road, Bengaluru-560043, Karnataka, India. Ph: +91 79 6777 2200 | Website: www.odigma.ooo | Mail ID: ir@odigma.ooo PH: +91 80 4095 1342 | Mail ID: contact@odigma.ooo G. S. MATHUR& CO Chartered Accountants Independent Auditor's Reviov Ileport on the Quarterly Unaudited Standalone Financial Results of the Company for the quarter and half year endetl on September, 30, 2026 unrler Regulation 33 of the Securities and Exchange Board of India (Listing obligations and Disclosure Requirenrents) Regulations, 2015, as Amended Review Report to The Board of Directors of Odigma Consultancy Solutions Limited Introduction We have reviewed the accompanying statement of unaudited standalone financial results of M/s Odigma Consultancy Solutions limited ('the Company') for the quarter and half y,ear ended September,30,2026 ("the Statement") attached herewith, being iubmitted by the Company pursuant to the requiretnents of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation 2015, as amended ("the Listing Regulations,,). This Statement, which is the responsibility of the Company's Management and approved by the Board of Directors, ltas been prepared in accordance with the recognition and measureinent principals laid dor,vn in the Indian Accounting Standard 34 "Interim Financial Reporting" (Ind- AS 34") prescribed rtnder Section 133 of the Companies Act,2013 read with ielevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to issue a repoft on this Statement based on our review. Scope of Review We conducted our review in accordance with the Standard on Review Engagements (SRE) 2410,'Review of Irtterint Financial Ittformation Performed by the Independe-nt-Auditor of the Entity' issued by the Irrstitute of Chartered Accountants of India. This standard requires that we plan and perform tlte review to obtain moderate assurance as to whether the financial statements are free of Inaterial misstatement. A review of interim financial statement consist of making inquiries, primarily of persons responsible for financial accounting matters, and applying analytical and other review procedure. A review is substantially less iI scope than as audit conducted in accordance with standards on auditing specified undeisection 1a3(10) of the Companies Act, 201 3 and consequently does not enable ui 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. Ilend office : A-160' f)ef'encc Lioloriv, Ne-r,v Delhi -" I l0 024 Ahmcdabad Branch Oflice : I 10, llemkoot. Opp. Sirnyas Aashram, Behintl LIC Office, Illlisbridge, Ahmedabacl - 3g000g M No. +91 99134 34584 Conclusion Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards ('IND AS') specified under Section 133 of the Companies Act, 2013 as amended, iead with relevant rules issued there under and other accounting principles generally accepted in India, has not disclosed the inforntation required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. Our conclusion is not rtrodified in respect of these matters. Date: 27 /1012026 For,GSMathur&Co. Place: Ahrnedabad Chartered Accountants CA Bhargav Vaghela Partner M. No z 124619 FRN. 009744N UDIN: 2 612461 9SFLUNT 67 G0 Odigma ConsultancySolutlons Limited CIN: 172900O2011P1C131548 28th Floor, 6lFT Two Buildln& BlockNo. 56, Road -5C, Zone.s, GIFT CITY, Gandhinagar - 382050 Statement of Unaudited Standalone Financial Result6 For The Quarter and Slx Months Ended September 30, 2026 (Rupees ln Lokhs, except per share doto ond I otheruise stoted) Quarter Ended Six Months Ended Year ended September 3Q September 3Q September 30, September 30, June 3O2026 Sr. Particulars 2026 2025 2026 2A25 (Unaudited) (Unaudited) (unaudited) (Unaudited) (Unaudited) (Audited) 1 I I ncome from operations I n"uunre from operations L,099.41 1,231.63 t,256.69 2,331.O4 1,9t3.46 4,244.62 I lTotal income from operations L,099.4L 1,23t.63 1,256.69 2,33L.M L,913.46 4,244.62 2 I Other income 46.60 32.41. 34.09 79.O1, 6t.4t 1.43.42 3 lrotat lncome (1+2) L,L46.OL t,264.U L,290.78 2,410.O5 L,974.87 4,399.04 4 Expenses I operating expenses 697.49 867.71, 773.10 1,564.60 1,091.93 2,755.25 I rmptoyee benefit expenses 348.55 296.87 243.25 645.42 456.O7 1,011.05 I Finance cost II i DeOreciation and amortisation expenses 23.92 21,.81, 11.60 45.73 22.65 u.27 Other expenses 58.48 58.55 246.70 tt7.t4 373.90 682.O2 Total expenses t,L28.44 1,244.45 1,274.65 2,372.99 L,944.55 4,512.53 5 Profit/(Loss) before exceptional item and tax (3- t7.57 19.59 15.13 37.16 30.32 (124.4s]' 6 Exceptional items Statutory impact of new Labour Codes (Refer L8.76 note 3) 7 Profit/(Loss) before tax (5-6) t7.57 19.59 16.13 37.L6 30.32 (143.2s) 8 Tax expenses - for current year 4.42 4.7t 4.O7 9.13 7.64 (35.06) - for previous year 1..12 8 Total Tax Expenses 4.42 4.71 4.07 9.13 7.il (34.e4) 9 Profit/(Loss) after tax (7-8) 13.15 14.88 12.06 28.03 22.68 (108.31) Other Comprehensive lncome/ (Expenses) (net of tax) Items that will not be rectassified to profit or. lor. - bR ee n- em fe ita psu lr aem ne snt gains / (losses) on defined II (o.eo) I (60s.s7) -Net Change in fair value of lnvestments in equity and preference instruments (Refer note 4) I -lncome tax relating to items that will not be reclassified to profit or loss I 85.60 10 tO athe xr c omprehensive income/(Expenses), net of I I (s1s.87) 11 T peo rt ia ol d C /o m yep ar re (h ae fn tes ri v te a xln ) c (o 9m +e 1/(E 0x )p enses) for the I 13.15 14.88 L2.06 28.03 22.68 (628.18) L2 sP ha aid re-u p ee .q l/u -i ty s ah car he )c apital (Face Value of the II 312.58 312.58 312.58 312.58 312.58 312.58 13 Other equity | t4 Earnings per share * I 5,029.96 ( (ba )) DB ia lus ti ec d I II 0 0. .0 04 0 0. .0 05 0 0. .0 @4 0 0. .0 09 0 o. .0 o7 ( (0 0. .3 3s 4) Not annualised See accor,npanying notes to the financial results 6ffi i[x,:ll's [Showing first 8,000 characters — download PDF for full document]