Key Approvals

A. Unaudited Financial Results:

The Board approved the Unaudited Standalone and Consolidated Financial Results for the quarter and half-year ended September 30, 2026. The results along with Limited Review Reports were attached to the filing.

B. Interim Dividend:

Declared an Interim Dividend of ₹3 per equity share (150%) of face value ₹2 each for FY 2026-27. The dividend will be paid to members within 30 days from declaration as per Companies Act, 2013 provisions. Record date fixed for dividend entitlement is November 5, 2026.

C. ESOP Allotment:

Allotted 100,997 equity shares (face value ₹2 each) to eligible employees who exercised options under:

  • Birlasoft Share Incentive Plan-2019: 85,000 shares
  • Birlasoft Share Incentive Plan-2022: 15,997 shares

These shares will rank pari-passu with existing equity shares. This allotment increased the company's paid-up capital to ₹55,95,36,106 divided into 27,97,68,053 equity shares.

Financial Results Highlights

Consolidated Financials (in million ₹):

Quarter Ended September 30, 2026:

  • Revenue from operations: 14,162.00
  • Other income (net): 424.77
  • Total Income: 14,586.77
  • Total expenses: 12,336.79
  • Profit before tax: 2,249.98
  • Tax expense: 653.52
  • Profit for the period: 1,596.46
  • Other comprehensive income: 321.05
  • Total comprehensive income: 1,917.51
  • Basic EPS: ₹5.57
  • Diluted EPS: ₹5.65

Half-Year Ended September 30, 2026:

  • Revenue from operations: 27,955.96
  • Other income (net): 715.04
  • Total Income: 28,671.00
  • Total expenses: 24,139.28
  • Profit before tax: 4,531.72
  • Tax expense: 1,325.29
  • Profit for the period: 3,206.43
  • Other comprehensive income: 286.17
  • Total comprehensive income: 3,492.60
  • Basic EPS: ₹11.40
  • Diluted EPS: ₹11.35

Comparative Performance:

Q2 FY27 profit of ₹1,596.46 million increased 37.5% from ₹1,161.02 million in Q2 FY25.

Standalone Financials (in million ₹):

Quarter Ended September 30, 2026:

  • Revenue from operations: 8,583.88
  • Profit for the period: 1,204.63
  • Basic EPS: ₹4.28

Half-Year Ended September 30, 2026:

  • Revenue from operations: 16,875.50
  • Profit for the period: 2,672.48
  • Basic EPS: ₹9.50

Segment-wise Performance (Consolidated)

Revenue by Industry Practice (Q2 FY26):

  • Banking, Financial Services and Insurance: ₹3,639.51 million
  • Manufacturing: ₹5,486.07 million
  • Energy and Utilities: ₹2,259.85 million
  • Life Sciences & Services: ₹2,776.57 million

Segment Results (Q2 FY26):

  • Banking, Financial Services and Insurance: ₹1,119.26 million
  • Manufacturing: ₹1,368.47 million
  • Energy and Utilities: ₹844.21 million
  • Life Sciences & Services: ₹440.45 million

Asset and Liability Position (Consolidated)

As of September 30, 2026:

  • Total Assets: ₹55,316.42 million
  • Total Equity: ₹43,643.96 million
  • Total Liabilities: ₹11,672.46 million

Cash Flow Statement (Consolidated)

For half-year ended September 30, 2026:

  • Net cash from operating activities: ₹3,807.47 million
  • Net cash used in investing activities: ₹(2,513.68) million
  • Net cash used in financing activities: ₹(1,307.49) million
  • Net decrease in cash: ₹(16.45) million

Auditor Review

The unaudited financial results were reviewed by statutory auditors SRBC & CO LLP (ICAI Firm registration number: 324982E/E300003) who issued an unmodified conclusion. Partner Sumit Kumar Agrawal (Membership No.: 135859) signed the review report dated October 28, 2026.

The consolidated results include 14 subsidiary entities located in USA, UK, Malaysia, France, UAE, Canada, Brazil, Mexico, and Germany. One subsidiary with total assets of ₹556.27 million as of September 30, 2026 was reviewed by their respective independent auditor.

Additional Information

The financial results are available on the company's website and stock exchange websites. The intimation was signed by Sneha Prashant Padve, Company Secretary & Compliance Officer (Membership No. A9678).