ABM KNOWLEDGEWARE LIMITED - Annual Report 2025-2026

Financial Performance

Consolidated Results:

  • Total Income: ₹10,924.21 lakhs (FY 2024-25: ₹10,484.37 lakhs)
  • Profit After Tax (PAT): ₹1,023.44 lakhs (FY 2024-25: ₹1,710.49 lakhs)
  • Earnings Per Share (EPS): ₹4.92 (FY 2024-25: ₹7.26)
  • EBITDA: ₹2,351 lakhs (FY 2024-25: ₹2,804 lakhs)

Standalone Results:

  • Revenue from Operations: ₹9,018.45 lakh (FY25: ₹8,085.33 lakh)
  • Net Profit After Tax: ₹1,292.11 lakh (FY25: ₹1,574.22 lakh)
  • Basic EPS: ₹6.46 (FY25: ₹7.87)
  • Other Income: ₹580.36 lakh (FY25: ₹828.90 lakh)

Dividend Declaration

  • Recommended Final Dividend: ₹1.25 per equity share (25% of face value ₹5)
  • Total Payout: ₹2,50,02,750 (if approved)
  • Record Date: July 23, 2026
  • Payment Date: On or before August 29, 2026
  • TDS Applicable: 10% for residents with PAN, 20% without PAN; special rates for non-residents per DTAA

Annual General Meeting Details

  • 33rd AGM Date: July 30, 2026 at 11:00 AM IST
  • Mode: Video Conferencing/Other Audio-Visual Means (VC/OAVM)
  • Business Items:
  • Adoption of audited financial statements
  • Declaration of final dividend
  • Re-appointment of Mr. Sharadchandra D. Abhyankar (DIN: 00108866) who retires by rotation
  • Special business: Approval for payment of commission to Non-Executive Directors

Financial Position as at March 31, 2026

Total Assets: ₹24,582.84 lakh

Property, Plant and Equipment: ₹5,333.54 lakh (Gross Block)

  • Accumulated depreciation: ₹1,142.30 lakh
  • Net Block: ₹4,191.24 lakh
  • Includes office premises mortgaged as collateral security against borrowings from Canara Bank

Investments: ₹12,156.87 lakh

  • Non-current investments: ₹4,789.66 lakh
  • Investment in InstaSafe Technologies: ₹327.93 lakh (25,225 equity shares)
  • Investment in Scanit Technologies: ₹4,065.54 lakh (53,40,003 shares, 35.20% stake)
  • Preference shares in InstaSafe: ₹284.41 lakh
  • AIF investment: ₹111.78 lakh
  • Current investments: ₹7,367.21 lakh
  • Equity instruments: ₹43.54 lakh
  • Mutual funds: ₹7,323.67 lakh

Trade Receivables: ₹6,318.81 lakh (Current: ₹5,742.15 lakh + Non-current: ₹576.66 lakh)

Cash and Cash Equivalents: ₹296.39 lakh

Bank Balances (other than cash): ₹931.83 lakh

Share Capital Structure

  • Authorized Capital: ₹12,50,00,000 (2,50,00,000 equity shares of ₹5 each)
  • Paid-up Capital: ₹10,24,15,000 (2,00,02,200 fully paid + 6,97,800 forfeited shares)
  • No changes in share capital during the year

Shareholding Pattern:

  • Promoter Holding: 66.89%
  • Prakash Baburao Rane: 95,42,300 shares (47.71%)
  • Supriya Prakash Rane: 24,54,000 shares (12.27%)
  • Lipsita Projects & Services Private Limited: 13,81,500 shares (6.91%)

Subsidiary and Associate Performance

InstaSafe Technologies Private Limited (Material Subsidiary):

  • Zero Trust cybersecurity platform
  • FY 2025-26 was year of consolidation and AI-driven transformation
  • Closed the year profitable with 15% YoY increase in net worth
  • Focusing on enterprise account expansion in BFSI and government sectors
  • Share capital: ₹12.12 lakh, Reserves & surplus: ₹824.24 lakh
  • Total assets: ₹1,578.84 lakh, Turnover: ₹1,204.35 lakh, Profit after tax: ₹72.92 lakh

Scanit Technologies Inc. (Associate):

  • AgriTech company with SporeCam™ technology
  • Generated ~$1 million cumulative data subscription revenue over 2-3 years
  • Expanding globally through distributor-led model
  • Exploring dual-use applications in human allergy networks
  • Investment: ₹4,065.54 lakh for 35.20% stake
  • Networth attributable: ₹186.64 lakh, Loss for the year: ₹331.19 lakh

Key Expenses

Employee Benefit Expenses: ₹5,531.20 lakh (FY25: ₹4,698.40 lakh)

  • Salaries, incentives and allowances: ₹5,191.07 lakh
  • Contribution to provident and other funds: ₹276.54 lakh
  • Staff welfare expenses: ₹63.59 lakh

Finance Costs: ₹28.03 lakh (FY25: ₹29.69 lakh)

Depreciation and Amortization: ₹122.29 lakh (FY25: ₹112.00 lakh)

Other Expenses: ₹568.91 lakh (FY25: ₹659.36 lakh)

  • Legal and professional fees: ₹202.99 lakh
  • Corporate social responsibility: ₹34.05 lakh
  • Provision for impairment: ₹99.86 lakh

Financial Ratios

  • Current Ratio: 8.01 (FY25: 7.53)
  • Return on Equity: 5.37% (FY25: 6.88%)
  • Trade Receivables Turnover: 1.80 (FY25: 2.02)
  • Net Profit Ratio: 13.92% (FY25: 19.30%)
  • Return on Capital Employed: 7.13% (FY25: 8.16%)

Corporate Governance & Compliance

  • Compliance with SEBI Listing Regulations confirmed
  • All applicable Secretarial Standards followed
  • Whistle Blower Policy implemented - no complaints received during FY 2025-26
  • CSR expenditure of ₹34.05 lakhs against requirement of ₹33.79 lakhs
  • Areas: Environmental sustainability, vocational training, medical aid, education, and self-employment training

Auditor Information

  • Statutory Auditors: M/s. A P Sanzgiri & Co., Chartered Accountants (FRN: 116293W)
  • Secretarial Auditor: Mr. Upendra Shukla, Practicing Company Secretary
  • Unmodified audit opinions on both financial statements and corporate governance
  • Audit fees: ₹14.00 lakh

Important Dates

  • Book Closure: July 24, 2026 to July 30, 2026 (both days inclusive)
  • E-voting Period: July 27, 2026 (9:00 AM) to July 29, 2026 (5:00 PM)
  • Deadline for TDS documents: July 15, 2026

Additional Information

  • The company has an order book of ₹152 crore mainly in e-governance business
  • Employee headcount increased from 561 to 661 during the year
  • Credit rating: CRISIL BBB+/Stable for long-term, CRISIL A2+ for short-term
  • No material orders passed by regulators/courts impacting going concern status