Financial Results Overview

Standalone Performance (Rs. in Lakh)

Quarter Ended 30th September, 2026:

  • Revenue from Operations: ₹3,300.24
  • Other Income: (₹9.27)
  • Total Revenue: ₹3,290.97
  • Total Expenses: ₹2,760.54
  • Profit Before Tax: ₹530.42
  • Tax Expense: ₹130.04 (Current Tax: ₹133.56, Deferred Tax: (₹3.52))
  • Net Profit: ₹400.39
  • Basic EPS: ₹1.45; Diluted EPS: (₹1.39)

Quarter Ended 30th June, 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

Half Year Ended 30th September, 2026:

  • Revenue from Operations: ₹8,300.84
  • Other Income: ₹32.82
  • Total Revenue: ₹8,333.66
  • Net Profit: ₹1,651.66
  • Basic EPS: ₹5.97; Diluted EPS: ₹5.74

Consolidated Performance (Rs. in Lakh)

Quarter Ended 30th September, 2026:

  • Revenue from Operations: ₹6,803.80
  • Other Income: (₹9.27)
  • Total Revenue: ₹6,794.53
  • Net Profit: ₹552.88 (after minority interest of ₹135.23)
  • Basic EPS: ₹2.00; Diluted EPS: ₹1.92

Half Year Ended 30th September, 2026:

  • Revenue from Operations: ₹11,831.90
  • Other Income: ₹32.82
  • Total Revenue: ₹11,864.72
  • Net Profit: ₹1,805.39 (after minority interest of ₹136.33)
  • Basic EPS: ₹6.52; Diluted EPS: ₹6.28

Key Financial Metrics

Share Capital:

  • Paid-up equity share capital: ₹2,766.96 lakh
  • Face value per share: ₹10.00

Reserves:

  • Standalone reserves as of 31st March, 2026: ₹9,433.21 lakh
  • Consolidated reserves as of 31st March, 2026: ₹9,434.41 lakh

Balance Sheet Position (Standalone as of 30th September, 2026)

Total Assets: ₹20,819.47 lakh

  • Non-current assets: ₹638.99 lakh (Property, Plant and Equipment: ₹234.83 lakh; Right Of Use Assets: ₹403.16 lakh)
  • Current assets: ₹20,180.48 lakh (Inventories: ₹1,427.88 lakh; Trade receivables: ₹5,822.66 lakh; Cash and cash equivalents: ₹1,374.83 lakh; Short Term Loans & Advances: ₹11,292.61 lakh)

Equity & Liabilities: ₹20,819.47 lakh

  • Equity: ₹13,851.82 lakh (Share capital: ₹2,766.96 lakh; Other Equity: ₹11,084.86 lakh)
  • Non-current liabilities: ₹4,473.92 lakh (Long Term Borrowings: ₹4,250.00 lakh; Net Liability in Leased Assets: ₹221.72 lakh; Deferred tax liabilities: ₹2.20 lakh)
  • Current liabilities: ₹2,493.73 lakh (Short Term Borrowings: ₹3.40 lakh; Current Maturity of Leased Liability: ₹210.95 lakh; Trade payables: ₹448.04 lakh; Provisions: ₹2.50 lakh; Income/Current Tax Liabilities: ₹1,812.21 lakh; Other current liabilities: ₹16.61 lakh)

Cash Flow Statement (Standalone H1 FY27)

  • Net cash from operating activities: ₹524.73 lakh
  • Net cash from investing activities: ₹0.00 lakh
  • Net cash from financing activities: ₹33.24 lakh
  • Net increase in cash: ₹557.97 lakh
  • Cash equivalents at beginning: ₹816.87 lakh
  • Cash equivalents at end: ₹1,374.84 lakh

Fund Utilization Disclosure

Preferential Issue dated 19-10-2024 (₹28.50 crore raised):

No deviation in utilization. Funds utilized: ₹20.36 crore out of ₹28.50 crore

  • Acquisition of Land: ₹9.00 crore utilized (₹9.00 crore allocated)
  • Purchase of Machinery: ₹9.00 crore utilized (₹9.00 crore allocated)
  • General Corporate Purpose: ₹0.11 crore utilized (₹0.11 crore allocated)
  • Acquisitions of companies: ₹2.25 crore utilized (₹10.39 crore allocated)

Preferential Issue dated 17-11-2025 (₹53.67 crore raised):

No deviation in utilization. Funds utilized: ₹53.67 crore

  • Working Capital - Equity Shares: ₹39.02 crore utilized
  • Working Capital - Convertible Warrants: ₹14.65 crore utilized

Related Party Transactions (H1 FY27)

Significant transactions include:

  • Sale of goods/services to Polymatech Electronics Limited: ₹8,336.16 lakh
  • Advance to Polymatech Electronics Limited: ₹1,000 lakh outstanding
  • Loan to Uma Nandam: ₹4,250 lakh outstanding
  • Advance to Silicon Rapid Global Private Limited: ₹1,000 lakh outstanding
  • Transactions with Aimoto Works Private Limited: ₹4.05 lakh
  • Remuneration to Chayonika Paloi: ₹3.90 lakh
  • Remuneration to Girija Sankar Tripathy: ₹12.92 lakh

Audit and Compliance

  • Financial results reviewed by D G M S & Co. Chartered Accountants (FR No: 112187W)
  • Limited review conducted in accordance with Standard on Review Engagement (SRE) 2410
  • Audit Committee and Board of Directors approved results on 3rd November, 2026
  • Company has only one reportable business segment (software products)
  • No audit qualifications or modified opinions
  • No defaults in payment of outstanding loans/debt securities

Additional Information

  • Subsidiary: AIMOTO Works Private Limited (incorporated on 27/10/2025)