Meeting Details

The meeting commenced at 3:50 PM and concluded at 4:14 PM on November 13, 2026. The trading window for dealing in the company's securities will open 48 hours after the results are made available to the public, in accordance with SEBI (Prohibition of Insider Trading) Regulations, 2015.

Financial Results - Standalone (₹ in Lakhs)

Income Statement Highlights:

  • Revenue from operations: ₹4,657.24 (H1 FY27) vs ₹5,279.91 (H1 FY26) - decline of 11.8%
  • Other income: ₹324.01 (H1 FY27) vs ₹644.39 (H1 FY26) - decline of 49.7%
  • Total Revenue: ₹4,981.25 (H1 FY27) vs ₹5,924.30 (H1 FY26) - decline of 15.9%
  • Employee benefits expense: ₹2,239.82 (H1 FY27) vs ₹2,435.79 (H1 FY26)
  • Finance costs: ₹5.79 (H1 FY27) vs ₹6.40 (H1 FY26)
  • Depreciation and amortization: ₹54.09 (H1 FY27) vs ₹75.64 (H1 FY26)
  • Other expenses: ₹1,546.83 (H1 FY27) vs ₹1,435.86 (H1 FY26)
  • Profit Before Tax: ₹1,134.72 (H1 FY27) vs ₹1,970.61 (H1 FY26) - decline of 42.4%
  • Total Tax Expense: ₹275.81 (H1 FY27) vs ₹480.47 (H1 FY26)
  • Net Profit: ₹858.91 (H1 FY27) vs ₹1,490.14 (H1 FY26) - decline of 42.4%

Balance Sheet Highlights (as of September 30, 2026):

  • Paid-up Equity Share Capital: ₹2,442.70 lakhs (unchanged)
  • Reserves and Surplus: ₹17,278.23 lakhs vs ₹16,663.59 lakhs (March 31, 2026)
  • Total Equity: ₹19,720.93 lakhs vs ₹19,106.29 lakhs (March 31, 2026)
  • Non-current investments: ₹4,205.65 lakhs vs ₹3.21 lakhs (March 31, 2026)
  • Current investments: ₹8,623.55 lakhs vs ₹8,112.50 lakhs (March 31, 2026)
  • Cash and bank balances: ₹6,648.40 lakhs vs ₹8,797.46 lakhs (March 31, 2026)

Earnings Per Share:

  • Basic EPS: ₹3.52 (H1 FY27) vs ₹6.10 (H1 FY26)
  • Diluted EPS: ₹3.52 (H1 FY27) vs ₹6.10 (H1 FY26)

Financial Results - Consolidated (₹ in Lakhs)

Income Statement Highlights:

  • Revenue from operations: ₹5,099.51 (H1 FY27) vs ₹5,267.25 (H1 FY26)
  • Total Revenue: ₹5,423.60 (H1 FY27) vs ₹5,911.64 (H1 FY26)
  • Profit Before Tax: ₹1,289.63 (H1 FY27) vs ₹1,962.13 (H1 FY26)
  • Net Profit: ₹969.04 (H1 FY27) vs ₹1,480.00 (H1 FY26)
  • Profit attributable to equity shareholders: ₹969.04 (H1 FY27) vs ₹1,480.00 (H1 FY26)

Earnings Per Share (Consolidated):

  • Basic EPS: ₹3.97 (H1 FY27) vs ₹6.06 (H1 FY26)
  • Diluted EPS: ₹3.97 (H1 FY27) vs ₹6.06 (H1 FY26)

Subsidiary Acquisition

The company completed the acquisition of 100% ownership of Epitome Cloud Inc. and indirect acquisition of its Indian subsidiary, Epitomecloud Technology Private Limited, on August 10, 2026. The acquisition resulted in goodwill of ₹3,669.02 lakhs on consolidation.

IPO Proceeds Utilization

The company has utilized IPO proceeds as follows (as of September 30, 2026):

  • Technical Advancement: ₹616.64 lakhs utilized of ₹1,782.00 lakhs allocated
  • Business Development Spending: ₹210.36 lakhs utilized of ₹1,500.00 lakhs allocated
  • Funding inorganic growth: ₹2,502.04 lakhs utilized of ₹2,569.45 lakhs allocated
  • Issue Related Expenses: ₹970.69 lakhs fully utilized
  • Acquisition of Epitome Cloud Inc.: ₹1,146.46 lakhs allocated but not utilized as of September 30, 2026

Unutilized IPO proceeds are invested in fixed deposits.

Dividend Declaration

Shareholders approved a final dividend of ₹1.00 per equity share (10%) for the financial year 2025-26 at their meeting held on September 29, 2026.

Auditor Review

The financial results were reviewed by M/s. Satyanarayan Goyal & Co LLP, the statutory auditors of the company, who issued a limited review report confirming compliance with applicable accounting standards and SEBI regulations.