Summary of Key Information:
Reporting Period (Quarter/Year): Quarter ended June 30, 2026 (Q1 FY27)
Nature of Filing / Announcement: Outcome of Board Meeting under SEBI LODR Regulations 30 and 33
Audit Opinion:
Unqualified Review Report. The independent auditor's review concluded that nothing has come to their attention to believe the financial results contain any material misstatement.
Auditor’s Comment:
The review report highlights that the consolidated financial results include five foreign subsidiaries whose interim financial information was not reviewed by the auditor but was certified by management and converted from local GAAP to Ind AS. One Indian subsidiary's financial information was also not reviewed but was certified by management.
Key Financial Highlights [Amount in ₹ Lakh]
Consolidated Results:
Revenue from Operations: ₹4,270.26 (Q1 FY27) vs ₹6,043.23 (Q4 FY26) [QoQ decline] vs ₹3,523.26 (Q1 FY26) [YoY growth]
Total Income: ₹4,324.69 (Q1 FY27) vs ₹6,166.85 (Q4 FY26) [QoQ decline] vs ₹3,569.32 (Q1 FY26) [YoY growth]
Net Profit: Loss of ₹828.07 (Q1 FY27) vs Profit of ₹929.87 (Q4 FY26) [QoQ deterioration] vs Loss of ₹734.76 (Q1 FY26) [YoY deterioration]
EPS: Basic & Diluted EPS (₹) of (2.14) (Q1 FY27) vs 2.41 (Q4 FY26) vs (1.96) (Q1 FY26)
Total Comprehensive Income: Loss of ₹837.97 (Q1 FY27) vs Profit of ₹1,084.08 (Q4 FY26) vs Loss of ₹769.12 (Q1 FY26)
Standalone Results (from partial table):
Revenue from Operations: ₹4,026.29 (Q1 FY27)
Other Income: ₹74.61 (Q1 FY27)
Total Income: ₹4,100.90 (Q1 FY27)
Net Profit: Loss of ₹(23) [incomplete data from table]
Segment-wise Performance:
Not Specified
Corporate Actions:
The company completed its Initial Public Offering (IPO) of 1,29,01,000 equity shares of face value ₹10 each at an issue price of ₹113 per share (including a premium of ₹103 per share), aggregating to ₹14,578.13 lakh. Shares were allotted on June 30, 2026, and listed on NSE and BSE on July 2, 2026. As of June 30, 2026, ₹2,959.78 lakh of IPO proceeds had been received, with the remaining ₹11,618.34 lakh received in the first week of July 2026.
Other Significant Information:
The financial results include an exceptional item related to the 'Statutory Impact of New Labour Codes' of ₹273.24 lakh for the quarter ended March 31, 2026 (Q4 FY26).
Employee Benefits Expenses increased significantly to ₹3,342.23 lakh (Q1 FY27) from ₹2,453.05 lakh (Q4 FY26).
Finance Costs increased to ₹223.80 lakh (Q1 FY27) from ₹93.38 lakh (Q4 FY26).
The consolidated entity includes the holding company and six subsidiaries: CSM TECHNOLOGIES DWC- LLC, CSM Technologies Inc., CSM Tech Limited (Kenya), CSM Tech Corp, CSM Technologies Africa Ltd., and Kwantify Solutions Private Limited.