Cosyn Limited's Board of Directors meeting was held on 11th November, 2026, commencing at 04:00 PM and concluding at 05:50 PM. The Board considered and approved the Unaudited Financial Results of the Company for the second quarter and half year ended 30th September, 2026, as reviewed by the Audit Committee.

Financial Performance (Standalone)

Quarter Ended 30th September, 2026 (Unaudited):

  • Revenue from Operations (Net): ₹747.27 lakhs
  • Other Income: ₹9.95 lakhs
  • Total Income: ₹757.16 lakhs
  • Total Expenses: ₹151.45 lakhs
  • Profit Before Tax: ₹5.77 lakhs
  • Tax Expense: ₹3.65 lakhs (Current Tax: ₹3.82 lakhs, Deferred Tax: ₹-0.17 lakhs)
  • Profit for the Period: ₹2.06 lakhs
  • Earnings Per Share (Basic & Diluted): ₹0.03

Comparatives (Quarter Ended):

  • 30th June, 2026: Profit of ₹3.53 lakhs, EPS ₹0.05
  • 30th September, 2025: Profit of ₹2.21 lakhs, EPS ₹0.03

Half Year Ended 30th September, 2026 (Unaudited):

  • Revenue from Operations (Net): ₹253.34 lakhs
  • Other Income: ₹15.71 lakhs
  • Total Income: ₹269.05 lakhs
  • Total Expenses: ₹260.14 lakhs
  • Profit Before Tax: ₹8.91 lakhs
  • Tax Expense: ₹3.32 lakhs
  • Profit for the Period: ₹5.59 lakhs
  • Earnings Per Share (Basic & Diluted): ₹0.07

Comparatives (Half Year Ended):

  • 30th September, 2025: Profit of ₹5.94 lakhs, EPS ₹0.08
  • 31st March, 2026 (Audited): Profit of ₹11.25 lakhs, EPS ₹0.15

Balance Sheet Position (Standalone)

As at 30th September, 2026 (Unaudited):

  • Total Assets: ₹3,834.54 lakhs
  • Non-Current Assets: ₹1,427.41 lakhs (Property, Plant & Equipment: ₹194.84 lakhs, Capital Work-in-Progress: ₹400.70 lakhs, Other Intangible Assets: ₹115.59 lakhs, Investments: ₹241.74 lakhs, Deposits: ₹474.53 lakhs)
  • Current Assets: ₹2,407.13 lakhs (Inventories: ₹665.91 lakhs, Trade Receivables: ₹974.31 lakhs, Cash & Cash Equivalents: ₹4.04 lakhs, Other Bank Balances: ₹470.80 lakhs, Short-Term Loans & Advances: ₹72.58 lakhs, Other Current Assets: ₹26.07 lakhs, Current Tax Assets: ₹193.42 lakhs)
  • Total Equity: ₹2,993.12 lakhs (Equity Share Capital: ₹750.00 lakhs, Reserves & Surplus: ₹2,243.12 lakhs)
  • Non-Current Liabilities: ₹16.35 lakhs (Deferred Tax Liabilities)
  • Current Liabilities: ₹825.07 lakhs (Borrowings: ₹571.37 lakhs, Trade Payables: ₹17.40 lakhs, Other Current Liabilities: ₹236.29 lakhs)

Cash Flow Statement (Standalone)

For the period ended 30th September, 2026:

  • Net Cash from Operating Activities: ₹-115.42 lakhs
  • Net Cash Used in Investing Activities: ₹-28.61 lakhs
  • Net Cash from Financing Activities: ₹145.52 lakhs
  • Net Increase in Cash: ₹1.49 lakhs
  • Cash & Cash Equivalents at Beginning: ₹2.55 lakhs
  • Cash & Cash Equivalents at End: ₹4.04 lakhs

Consolidated Financial Results

Quarter Ended 30th September, 2026 (Unaudited):

  • Revenue from Operations (Net): ₹747.27 lakhs
  • Profit for the Period: ₹2.03 lakhs
  • EPS (Basic & Diluted): ₹0.03

Half Year Ended 30th September, 2026 (Unaudited):

  • Revenue from Operations (Net): ₹253.34 lakhs
  • Profit for the Period: ₹5.56 lakhs
  • EPS (Basic & Diluted): ₹0.07

Key Notes and Disclosures

1. The Unaudited Standalone and Consolidated Financial Results were reviewed by the Audit Committee and approved by the Board of Directors on 11th November, 2026.

2. Statutory Auditors conducted a limited review of accounts for the period.

3. The company is engaged in providing Information Technology Services, considered a single business segment under Ind AS 108.

4. Results prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013.

5. Figures of previous periods have been regrouped/reclassified for comparability.

6. Consolidated results include subsidiaries: Cosyn LLC and Well To Desk Inc, which contributed Total Revenue of ₹ Nil and Net Loss of ₹-0.03 lakhs for Q2 FY2027.