ODigMa Consultancy Solutions Limited announced its audited standalone financial results for the quarter and full year ended March 31, 2026, approved by the Board of Directors at its meeting held on May 07, 2026. The statutory auditors, G. S. Mathur & Co., Chartered Accountants, issued an audit report with an unmodified opinion on the standalone financial results.
Financial Performance Overview
For the full year FY2025–26, the company reported revenue from operations of ₹4,244.62 lakhs, compared to ₹4,733.89 lakhs in the previous year. Total income, including other income of ₹143.42 lakhs, stood at ₹4,388.04 lakhs for FY26, against ₹4,751.02 lakhs in FY25. Total expenses for the year were ₹4,512.53 lakhs versus ₹4,690.31 lakhs in the prior year. The company recorded a net loss after tax of ₹108.31 lakhs for FY26, compared to a net profit of ₹38.99 lakhs in FY25. The fourth quarter (Q4 FY26) showed a recovery, with revenue of ₹1,374.90 lakhs and net profit after tax of ₹12.98 lakhs.
The following table summarises the key financial metrics:
| Metric: |
Q4 FY26 (Audited) |
Q3 FY26 (Unaudited) |
Q4 FY25 (Audited) |
FY26 (Audited) |
FY25 (Audited) |
| Revenue from Operations (₹ Lakhs): |
1,374.90 |
956.26 |
1,519.00 |
4,244.62 |
4,733.89 |
| Other Income (₹ Lakhs): |
33.71 |
48.30 |
13.34 |
143.42 |
17.13 |
| Total Income (₹ Lakhs): |
1,408.61 |
1,004.56 |
1,532.34 |
4,388.04 |
4,751.02 |
| Total Expenses (₹ Lakhs): |
1,389.78 |
1,178.20 |
1,511.44 |
4,512.53 |
4,690.31 |
| Profit/(Loss) Before Tax (₹ Lakhs): |
18.83 |
(192.40) |
20.90 |
(143.25) |
60.71 |
| Net Profit/(Loss) After Tax (₹ Lakhs): |
12.98 |
(143.97) |
9.20 |
(108.31) |
38.99 |
| Basic EPS (₹): |
0.04 |
(0.46) |
0.03 |
(0.35) |
0.12 |
| Diluted EPS (₹): |
0.04 |
(0.46) |
0.03 |
(0.34) |
0.12 |
Expense Breakdown
The company's total expenses for FY26 were ₹4,512.53 lakhs, compared to ₹4,690.31 lakhs in FY25. The key components of expenses for the full year are detailed below:
| Expense Head: |
FY26 (₹ Lakhs) |
FY25 (₹ Lakhs) |
| Operating Expenses: |
2,755.25 |
3,502.27 |
| Employee Benefit Expenses: |
1,011.05 |
810.82 |
| Depreciation and Amortisation: |
64.21 |
212.12 |
| Other Expenses: |
682.02 |
165.10 |
| Finance Cost: |
- |
- |
| Total Expenses: |
4,512.53 |
4,690.31 |
An exceptional item of ₹18.76 lakhs was recorded for the year ended March 31, 2026, representing the statutory impact of new Labour Codes notified by the Government of India on November 21, 2025. This incremental impact, primarily arising from a change in wage definition affecting gratuity, was assessed on the basis of an actuarial valuation report and presented as an exceptional item given its material and non-recurring regulatory nature.
Segment-Wise Performance
The company operates in two business segments: Digital Marketing and Global Top Level Domain (gTLD) Undertaking. For FY26, the Digital Marketing segment contributed revenue of ₹3,924.86 lakhs, while the Global Top Level Domain Undertaking segment contributed ₹319.76 lakhs. The segment-wise results are presented below:
| Segment: |
FY26 Revenue (₹ Lakhs) |
FY25 Revenue (₹ Lakhs) |
FY26 Segment Result (₹ Lakhs) |
FY25 Segment Result (₹ Lakhs) |
| Digital Marketing: |
3,924.86 |
4,175.04 |
(191.94) |
(174.21) |
| Global Top Level Domain Undertaking: |
319.76 |
558.85 |
124.28 |
260.09 |
| Total: |
4,244.62 |
4,733.89 |
(67.66) |
85.88 |
Balance Sheet and Cash Flow Highlights
As at March 31, 2026, total assets stood at ₹6,267.95 lakhs, compared to ₹6,781.60 lakhs as at March 31, 2025. Total equity was ₹5,342.44 lakhs, comprising equity share capital of ₹312.58 lakhs (face value of Re. 1/- each) and other equity of ₹5,029.86 lakhs. Cash and cash equivalents declined to ₹81.67 lakhs from ₹2,724.29 lakhs at the start of the year, reflecting net cash used in operating activities of ₹738.54 lakhs and net cash used in investing activities of ₹1,904.08 lakhs during FY26.
| Balance Sheet Metric: |
March 31, 2026 (₹ Lakhs) |
March 31, 2025 (₹ Lakhs) |
| Total Assets: |
6,267.95 |
6,781.60 |
| Total Equity: |
5,342.44 |
5,918.93 |
| Cash and Cash Equivalents: |
81.67 |
2,724.29 |
| Total Non-Current Liabilities: |
47.01 |
25.02 |
| Total Current Liabilities: |
878.50 |
837.65 |
Other Comprehensive Income for FY26 was negative at ₹(519.87) lakhs, primarily due to a change in fair value of investments in equity instruments of ₹(605.57) lakhs. As noted by the company, these changes in fair value are non-cash in nature and do not represent actual losses realised during the period. Total comprehensive loss for FY26 was ₹(628.18) lakhs, compared to ₹(799.81) lakhs in FY25.
Key Strategic Developments
During FY2025–26, the company described the year as a "Foundational Year" focused on building AI-driven marketing capabilities and a retainer-led revenue model. Key developments highlighted by the company include:
- Launch of RealAIse: An AI-powered agentic lead engagement and social media intelligence platform designed to help brands automate conversations, extract market insights and enhance customer engagement across sectors including real estate, automobiles and e-commerce.
- Enterprise Client Expansion: Onboarding of new enterprise accounts including a leading real estate conglomerate and a prominent electric automobile company, with expansion across retail, education, hospitality, healthcare, travel and e-commerce sectors.
- Subsidiary Incorporation: During the year, the company incorporated a wholly owned subsidiary, Odigma FZE LLC, in the United Arab Emirates. As the subsidiary had not commenced business operations as of the reporting date, consolidated financial results were not prepared.
- Stable .OOO Domain Revenue: The company's Global Top Level Domain Undertaking segment continued to provide recurring subscription-based revenue from domestic and international customers.
The financial results for the quarter and year ended March 31, 2026 were reviewed and recommended by the Audit Committee and taken on record by the Board of Directors at their meeting held on May 07, 2026. The results are available on the company's website at www.odigma.ooo .