Key Financial Figures - Consolidated Results (₹ in lakhs)

Quarterly Performance (Q1 FY27)

  • Revenue from Operations: ₹35,806.92 (Q1 FY26: ₹33,682.11)
  • Other Income: ₹667.56 (Q1 FY26: ₹336.58)
  • Total Income: ₹36,474.48 (Q1 FY26: ₹34,018.69)
  • Total Expenses: ₹31,242.41 (Q1 FY26: ₹27,949.86)
  • Profit before Tax: ₹5,232.07 (Q1 FY26: ₹6,068.83)
  • Tax Expense: ₹728.61 (Current Tax: ₹1,086.39, Deferred Tax Credit: ₹357.78)
  • Profit after Tax: ₹4,503.46 (Q1 FY26: ₹5,153.66)
  • Total Comprehensive Income: ₹4,665.27 (Q1 FY26: ₹5,021.50)
  • EPS (Basic): ₹8.52 (Q1 FY26: ₹9.72)
  • EPS (Diluted): ₹8.30 (Q1 FY26: ₹9.46)

Segment Information - Consolidated

  • Sale of Software Services Revenue: ₹27,271.04
  • Sale of Equipment and Product License Revenue: ₹8,535.88
  • Total Segment Revenue: ₹35,806.92

Key Financial Figures - Standalone Results (₹ in lakhs)

Quarterly Performance (Q1 FY27)

  • Revenue from Operations: ₹20,138.00 (Q1 FY26: ₹21,709.54)
  • Other Income: ₹921.88 (Q1 FY26: ₹696.55)
  • Total Income: ₹21,050.88 (Q1 FY26: ₹22,406.09)
  • Total Expenses: ₹18,032.20 (Q1 FY26: ₹19,169.77)
  • Profit before Tax: ₹3,027.68 (Q1 FY26: ₹3,236.32)
  • Tax Expense: ₹616.49 (Current Tax: ₹757.66, Deferred Tax Credit: ₹141.17)
  • Profit after Tax: ₹2,411.19 (Q1 FY26: ₹2,337.32)
  • Total Comprehensive Income: ₹2,348.40 (Q1 FY26: ₹2,215.38)
  • EPS (Basic): ₹4.48 (Q1 FY26: ₹4.52)
  • EPS (Diluted): ₹4.36 (Q1 FY26: ₹4.40)

Dates and Approvals

  • Board Meeting Date: July 27, 2026
  • Quarter Ended: June 30, 2026
  • Auditor Review Date: July 27, 2026
  • Results approved by: Board of Directors and Audit Committee

Subsidiary Information and Audit Qualifications

Consolidated Financials Scope

  • Total subsidiaries: 42 entities listed in Annexure-I
  • 8 subsidiaries reviewed by other auditors: Contributed ₹14,990.58 lakhs revenue, ₹2,607.69 lakhs net profit, ₹2,686.35 lakhs comprehensive income
  • 33 subsidiaries not reviewed by any auditors: Contributed ₹9,004.20 lakhs revenue, ₹(528.47) lakhs net loss, ₹(416.76) lakhs comprehensive income
  • 26 of unreviewed subsidiaries: Financials prepared according to respective country GAAP and converted to Indian GAAP by management

Subsidiary Transactions

  • Fintra Software acquisition: Paid ₹2.50 crore fixed consideration tranche; ₹3.00 crore performance-linked consideration lapsed due to unmet milestones
  • TProcess Inc acquisition: Aurionpro Solutions Pte. Ltd. acquired 100% stake for USD 1.075 million
  • AuroPay investment: Company invested ₹1,000 lakhs in Aurionpro Payment Solutions Pvt. Ltd. by subscribing to 1,00,00,000 Compulsory Convertible Preference Shares of ₹10 face value each

Regulatory and Accounting Matters

Labour Code Implementation

  • Government introduced four Labour Codes effective November 21, 2025
  • Company restructured employee compensation framework effective April 1, 2026
  • Central and state rules yet to be notified; company will evaluate accounting adjustments in future periods as required

Accounting Policies

  • Prepared in accordance with Ind AS 34 'Interim Financial Reporting'
  • Unbilled revenue accounted based on completion of contractual milestones
  • ESPS Trust shares consolidated in standalone financial statements
  • Figures for previous periods regrouped/reclassified for comparability

Foreign Exchange Impact

  • Consolidated: Foreign exchange gain of ₹39.38 lakhs (Q1 FY26: ₹33.55 lakhs gain)
  • Standalone: Foreign exchange gain of ₹34.33 lakhs (Q1 FY26: ₹17.59 lakhs gain)

Capital Structure

  • Paid-up Equity Share Capital: ₹5,379.97 lakhs (Face Value ₹10 each)
  • Other Equity (Standalone): ₹1,07,023.10 lakhs (as of March 31, 2026)
  • Other Equity (Consolidated): ₹1,68,374.39 lakhs (as of March 31, 2026)