Detailed Summary

Board Meeting Details

The Board of Directors meeting was held on November 6, 2026, through Video Conferencing (VC), commencing at 03:30 p.m. and concluding at 6:00 p.m.

Key Outcomes

The Board approved:

1. The Un-audited Financial Results (Standalone & Consolidated) for the quarter and half year ended September 30, 2026, pursuant to Regulation 33 of SEBI (LODR) Regulations, 2015.

2. The Limited Review Report for the Unaudited Financial Results (Standalone and Consolidated) for the same period from the Statutory Auditors, M/s A P Sanzgiri & Co., Chartered Accountants.

Unaudited Standalone Financial Results (Rs. in lakhs)

For the Quarter Ended:

  • September 30, 2026: Revenue from operations stood at ₹2,520.75; Total Income at ₹2,600.82; Net Profit at ₹277.95; Basic EPS at ₹1.39.
  • June 30, 2026: Revenue from operations stood at ₹2,064.39; Total Income at ₹2,303.83; Net Profit at ₹305.85; Basic EPS at ₹1.53.
  • September 30, 2025: Revenue from operations stood at ₹2,040.90; Total Income at ₹2,161.42; Net Profit at ₹300.95; Basic EPS at ₹1.50.

For the Half Year Ended September 30:

  • 2026: Revenue from operations stood at ₹4,585.14; Total Income at ₹4,904.65; Net Profit at ₹583.80; Basic EPS at ₹2.92.
  • 2025: Revenue from operations stood at ₹4,056.92; Total Income at ₹4,444.31; Net Profit at ₹720.90; Basic EPS at ₹3.60.

For the Year Ended March 31, 2026 (Audited): Revenue from operations stood at ₹9,018.45; Total Income at ₹9,598.81; Net Profit at ₹1,255.33; Basic EPS at ₹6.46.

Paid-up equity share capital (Face Value ₹5 per share) remained constant at ₹1,000.11 lakhs across all periods.

Unaudited Consolidated Financial Results (Rs. in lakhs)

For the Quarter Ended:

  • September 30, 2026: Revenue from operations stood at ₹2,670.15; Total Income at ₹2,753.34; Share of loss of associate at (₹77.54); Profit for the period at ₹109.03; Basic EPS at ₹0.90.
  • June 30, 2026: Revenue from operations stood at ₹2,617.23; Total Income at ₹2,855.65; Share of loss of associate at (₹79.34); Profit for the period at ₹456.16; Basic EPS at ₹1.37.
  • September 30, 2025: Revenue from operations stood at ₹2,208.23; Total Income at ₹2,332.32; Share of loss of associate at (₹82.21); Profit for the period at ₹139.97; Basic EPS at ₹1.01.

For the Half Year Ended September 30:

  • 2026: Revenue from operations stood at ₹5,287.38; Total Income at ₹5,608.99; Share of loss of associate at (₹156.88); Profit for the period at ₹565.19; Basic EPS at ₹2.27.
  • 2025: Revenue from operations stood at ₹4,719.49; Total Income at ₹5,107.69; Share of loss of associate at (₹159.30); Profit for the period at ₹629.90; Basic EPS at ₹2.88.

For the Year Ended March 31, 2026 (Audited): Revenue from operations stood at ₹10,346.31; Total Income at ₹10,924.21; Share of loss of associate at (₹331.19); Profit for the year at ₹1,023.44; Basic EPS at ₹4.92.

Net Profit and Total Comprehensive Income are broken down as attributable to Owners of the Company and Non-Controlling Interest.

Paid-up equity share capital (Face Value ₹5 per share) remained constant at ₹1,000.11 lakhs across all periods.

Cash Flow Highlights (Half Year Ended September 30, 2026)

Consolidated:

  • Net cash from operating activities: ₹965.04 lakhs
  • Net cash used in investing activities: (₹513.86) lakhs
  • Net cash used in financing activities: (₹261.37) lakhs
  • Net increase in cash: ₹189.81 lakhs
  • Cash and cash equivalents at period end: ₹869.43 lakhs

Standalone:

  • Net cash from operating activities: ₹701.56 lakhs
  • Net cash used in investing activities: (₹418.58) lakhs
  • Net cash used in financing activities: (₹261.37) lakhs
  • Net increase in cash: ₹21.61 lakhs
  • Cash and cash equivalents at period end: ₹318.00 lakhs

Balance Sheet Highlights (As at September 30, 2026)

Consolidated:

  • Total Assets: ₹28,860.78 lakhs
  • Total Equity: ₹25,227.25 lakhs (of which ₹24,398.29 lakhs is attributable to owners)
  • Total Liabilities: ₹3,633.53 lakhs

Standalone:

  • Total Assets: ₹27,902.04 lakhs
  • Total Equity: ₹24,916.61 lakhs
  • Total Liabilities: ₹2,985.43 lakhs

Notes to Financial Results

  • The results were reviewed by the Audit Committee and approved by the Board on November 06, 2026. Statutory Auditors performed a limited review.
  • Prepared in accordance with Indian Accounting Standards (Ind-AS).
  • The consolidated results include the Holding Company (ABM Knowledgeware Ltd), its subsidiary (Instasafe Technologies Private Limited), and an associate (Scanlt Technologies Inc).
  • The Company operates in one segment: Software and Services.
  • Previous period figures have been regrouped/rearranged/recast for comparability.