Board Meeting Details

The Board of Directors meeting was held on Tuesday, 3rd November, 2026 at the Registered Office of the Company situated at Building No. GB-200B, Green Base Industrial & Logistics Park, Thriveni Nagar, Vadakapattu Village, Vadakkupattu, Kanchipuram, Chengalpattu, Tamil Nadu, India – 603 204. The meeting commenced at 02:00 P.M. and concluded at 08:00 P.M.

Key Approvals

The Board considered and approved:

1. The Standalone and Consolidated Unaudited Financial Results of the Company for the Quarter and Half year ended on 30th September, 2026 along with Limited Review Report

2. Statement of Deviations/Variations for the proceeds raised through Issue of equity shares on Preferential basis on 19th October, 2024 for the Quarter and Half Year ended on 30th September, 2026 as per Regulation 32 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

3. Statement of Deviations/Variations for the proceeds raised through Issue of Equity shares and Convertible Warrants on Preferential basis on 17th November, 2025 for the Quarter and Half Year ended on 30th June, 2026 as per Regulation 32 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

Financial Results - Standalone (Rs. in Lakh)

Quarter Ended September 30, 2026:

  • Revenue From Operations: ₹3,300.24
  • Other Income: (₹9.27)
  • Total Revenue: ₹3,290.97
  • Employee Benefit Expenses: ₹9.12
  • Cost of materials consumed: ₹2,385.87
  • Changes in inventories: (₹187.78)
  • Finance Costs: (₹7.42)
  • Depreciation and amortisation expense: ₹58.52
  • Other Expenses: ₹502.23
  • Total expenses: ₹2,760.54
  • Profit Before Tax: ₹530.42
  • Tax Expenses - Current Tax: ₹133.56
  • Deferred Tax: (₹3.52)
  • Net Profit: ₹400.39
  • Basic EPS: ₹1.45
  • Diluted EPS: (₹1.39)
  • Paid-up equity share capital: ₹2,766.96
  • Face value per share: ₹10.00

Half Year Ended September 30, 2026:

  • Revenue From Operations: ₹8,300.84
  • Other Income: ₹32.82
  • Total Revenue: ₹8,333.66
  • Employee Benefit Expenses: ₹23.68
  • Cost of materials consumed: ₹4,573.64
  • Changes in inventories: (₹123.10)
  • Purchase of Stock in Trade: ₹994.81
  • Depreciation and amortisation expense: ₹117.23
  • Other Expenses: ₹537.92
  • Total expenses: ₹6,124.18
  • Profit Before Tax: ₹2,209.48
  • Tax Expenses - Current Tax: ₹556.88
  • Deferred Tax: ₹0.94
  • Net Profit: ₹1,651.66
  • Basic EPS: ₹5.97
  • Diluted EPS: ₹5.74
  • Paid-up equity share capital: ₹2,766.96
  • Face value per share: ₹10.00

Comparative Figures (Standalone)

Quarter Ended June 30, 2026:

  • Revenue From Operations: ₹5,000.60
  • Other Income: ₹42.09
  • Total Revenue: ₹5,042.69
  • Net Profit: ₹1,251.27
  • Basic EPS: ₹4.52
  • Diluted EPS: ₹4.35

Quarter Ended September 30, 2025:

  • Revenue From Operations: ₹3,304.80
  • Other Income: ₹27.56
  • Total Revenue: ₹3,332.36
  • Net Profit: ₹975.05
  • Basic EPS: ₹5.75
  • Diluted EPS: ₹5.75

Half Year Ended September 30, 2025:

  • Revenue From Operations: ₹3,979.80
  • Other Income: ₹70.57
  • Total Revenue: ₹4,050.37
  • Net Profit: ₹1,035.56
  • Basic EPS: ₹6.10
  • Diluted EPS: ₹6.10

Full Year Ended March 31, 2026 (Audited):

  • Revenue From Operations: ₹14,996.73
  • Other Income: ₹158.94
  • Total Revenue: ₹15,155.67
  • Net Profit: ₹3,675.20
  • Basic EPS: ₹17.73
  • Diluted EPS: ₹13.05
  • Reserve Excluding Revaluation Reserves: ₹9,433.21

Financial Results - Consolidated (Rs. in Lakh)

Quarter Ended September 30, 2026:

  • Revenue From Operations: ₹6,803.80
  • Other Income: (₹9.27)
  • Total Revenue: ₹6,794.53
  • Net Profit: ₹552.88
  • Basic EPS: ₹2.00
  • Diluted EPS: ₹1.92

Half Year Ended September 30, 2026:

  • Revenue From Operations: ₹11,831.90
  • Other Income: ₹32.82
  • Total Revenue: ₹11,864.72
  • Net Profit: ₹1,805.39
  • Basic EPS: ₹6.52
  • Diluted EPS: ₹6.28

Standalone Balance Sheet as of September 30, 2026 (Rs. in Lakh)

Assets:

  • Property, Plant and Equipment: ₹234.83
  • Right Of Use Assets: ₹403.16
  • Investments: ₹5.30
  • Inventories: ₹1,427.88
  • Trade receivables: ₹5,822.66
  • Cash and cash equivalents: ₹1,374.83
  • Short Term Loans & Advances: ₹11,292.61
  • Other current assets: ₹258.19
  • Total Assets: ₹20,819.47

Liabilities & Equity:

  • Equity Share capital: ₹2,766.96
  • Other Equity: ₹11,084.86
  • Long Term Borrowings: ₹4,250.00
  • Net Liability in Leased Assets: ₹221.72
  • Deferred tax liabilities: ₹2.20
  • Short Term Borrowings: ₹3.40
  • Current Maturity of Leased Liability: ₹210.95
  • Trade payables: ₹448.04
  • Provisions: ₹2.50
  • Income/Current Tax Liabilities: ₹1,812.21
  • Other current liabilities: ₹16.61

Consolidated Balance Sheet as of September 30, 2026 (Rs. in Lakh)

Assets:

  • Property, Plant and Equipment: ₹234.83
  • Right Of Use Assets: ₹403.16
  • Inventories: ₹1,846.15
  • Trade receivables: ₹9,400.08
  • Cash and cash equivalents: ₹1,384.83
  • Short Term Loans & Advances: ₹13,889.63
  • Other current assets: ₹258.69
  • Total Assets: ₹27,417.38

Liabilities & Equity:

  • Equity Share capital: ₹2,766.96
  • Other Equity: ₹11,239.80
  • Non Controlling interest: ₹142.10
  • Long Term Borrowings: ₹10,450.00
  • Net Liability in Leased Assets: ₹221.72
  • Deferred tax liabilities: ₹2.20
  • Short Term Borrowings: ₹3.40
  • Current Maturity of Leased Liability: ₹210.95
  • Trade payables: ₹448.04
  • Provisions: ₹2.50
  • Income/Current Tax Liabilities: ₹1,909.59
  • Other current liabilities: ₹20.11

Statement of Deviation/Variation - Preferential Issue (October 19, 2024)

  • Mode of Fund Raising: Preferential Issue
  • Date of Raising Funds: 19-10-2024
  • Amount Raised: ₹28,50,12,000
  • Report filed for Quarter ended: 30-09-2026
  • No deviation/variation in use of funds raised
  • Monitoring Agency: Not Applicable

Fund Utilization Details:

  • Acquisition of Land: Original Allocation ₹10.00 Crores, Modified Allocation ₹9.00 Crores, Funds Utilized ₹9.00 Crores
  • Constructions of Building: Original Allocation ₹10.00 Crores, Modified Allocation not specified, Funds Utilized not specified
  • Purchase of Machinery: Original Allocation ₹10.00 Crores, Modified Allocation ₹9.00 Crores, Funds Utilized ₹9.00 Crores
  • General Corporate Purpose: Original Allocation ₹0.16 Crores, Modified Allocation ₹0.11 Crores, Funds Utilized ₹0.11 Crores
  • Acquisitions of companies: Original Allocation ₹10.00 Crores, Modified Allocation ₹10.39 Crores, Funds Utilized ₹2.25 Crores
  • Total: Original Allocation ₹40.16 Crores, Modified Allocation ₹28.50 Crores, Funds Utilized ₹20.36 Crores

Statement of Deviation/Variation - Preferential Issue (November 17, 2025)

  • Mode of Fund Raising: Preferential Issue of Equity shares and Convertible Warrants
  • Date of Raising Funds: 17-11-2025
  • Amount Raised: ₹53,66,50,000/-
  • Report filed for Quarter ended: 30-09-2026
  • No deviation/variation in use of funds raised
  • Monitoring Agency: Not Applicable

Fund Utilization Details:

  • Working Capital - Equity Shares: Original Allocation ₹49.87 Crores, Modified Allocation ₹39.02 Crores, Funds Utilized ₹39.02 Crores
  • Working Capital - Convertible Warrants: Original Allocation ₹47.20 Crores, Modified Allocation not specified, Funds Utilized ₹14.65 Crores
  • Total: Original Allocation ₹97.07 Crores, Modified Allocation ₹39.02 Crores, Funds Utilized ₹53.67 Crores

Audit and Review Details

  • The financial results were reviewed by the Audit Committee and approved by the Board of Directors on November 3, 2026
  • Statutory Auditors (D G M S & Co., Chartered Accountants) carried out limited review of the Unaudited Results
  • Results prepared in accordance with Indian Accounting Standard (Ind AS) 34 - Interim Financial Reporting
  • The Company has only one reportable business segment (software Products)
  • Figures for corresponding previous period have been regrouped/reclassified for comparability