Key Quantitative Figures - Standalone (Rs. in Lakhs)

Quarter Ended September 30, 2026 (Q2 FY27):

  • Revenue from operations: ₹4,753.05
  • Other Income: ₹108.28
  • Total Income: ₹4,861.33
  • Total Expenses: ₹4,383.19
  • Profit before tax: ₹478.14
  • Total Tax Expense: ₹122.88
  • Net Profit: ₹355.26
  • Other Comprehensive Income (net of tax): ₹23.10
  • Total Comprehensive Income: ₹378.36
  • Basic EPS: ₹0.63 (not annualized)
  • Diluted EPS: ₹0.63 (not annualized)

Half Year Ended September 30, 2026 (H1 FY27):

  • Revenue from operations: ₹8,002.75
  • Other Income: ₹138.36
  • Total Income: ₹8,141.11
  • Total Expenses: ₹7,488.92
  • Profit before tax: ₹652.19
  • Total Tax Expense: ₹166.18
  • Net Profit: ₹486.01
  • Other Comprehensive Income (net of tax): ₹632.91
  • Total Comprehensive Income: ₹1,118.92
  • Basic EPS: ₹0.86 (not annualized)
  • Diluted EPS: ₹0.86 (not annualized)

Comparative Figures (Quarter Ended):

  • Q2 FY26 (Sep 30, 2025) Net Profit: ₹7,069.44
  • Q1 FY27 (Jun 30, 2026) Net Profit: ₹130.75

Key Quantitative Figures - Consolidated (Rs. in Lakhs)

Quarter Ended September 30, 2026 (Q2 FY27):

  • Revenue from operations: ₹6,262.57
  • Other Income: ₹44.81
  • Total Income: ₹6,307.38
  • Total Expenses: ₹5,883.30
  • Profit before tax: ₹424.08
  • Total Tax Expense: ₹150.33
  • Net Profit: ₹273.75
  • Profit attributable to owners: ₹296.48
  • Other Comprehensive Income (net of tax): ₹19.27
  • Total Comprehensive Income: ₹293.02
  • Basic EPS: ₹0.52 (not annualized)
  • Diluted EPS: ₹0.53 (not annualized)

Half Year Ended September 30, 2026 (H1 FY27):

  • Revenue from operations: ₹10,675.65
  • Other Income: ₹96.10
  • Total Income: ₹10,771.75
  • Total Expenses: ₹10,060.80
  • Profit before tax: ₹710.95
  • Total Tax Expense: ₹212.78
  • Net Profit: ₹484.65
  • Profit attributable to owners: ₹503.05
  • Other Comprehensive Income (net of tax): ₹626.01
  • Total Comprehensive Income: ₹1,110.66
  • Basic EPS: ₹0.89 (not annualized)
  • Diluted EPS: ₹0.89 (not annualized)

Capital Structure Impact

  • Paid-up equity share capital (face value ₹2 per share) as of September 30, 2026: ₹1,139.75 lakhs
  • Increase from ₹1,127.27 lakhs as of March 31, 2026, due to ESOP allotment

Corporate Actions

1. ESOP Allotment: The company allotted 623,944 equity shares of face value ₹2 each pursuant to the Dev Information Technology Limited Employee Stock Option Scheme 2024 to eligible employees of Dhyey Consulting Services Private Limited (wholly-owned subsidiary) on September 11, 2026. The shares were credited and listed on both stock exchanges on October 07, 2026.

2. Subsidiary Divestment: The Board on May 28, 2026, approved divestment of 25% equity investment in Dhyey Consulting Services Private Limited to Unique Comp, Inc for ₹460.00 lakhs. As of September 30, 2026, the company transferred 25,200 shares (10.08% of total capital) and continues to hold 89.92%.

Entities Involved

  • Subsidiaries: Dhyey Consulting Services Private Limited, Minddefft Technologies Private Limited, Dev Info-Tech North America Limited, Dynamic Stars LLC
  • Associate: Byte Technosys Private Limited
  • Auditors: Rinkesh Shah & Co., Chartered Accountants
  • Stock Exchanges: National Stock Exchange of India Limited, BSE Limited

Dates of Action

  • Board Meeting: November 05, 2026 (4:10 PM to 4:40 PM)
  • Financial Period: Quarter and Half Year ended September 30, 2026
  • ESOP Allotment: September 11, 2026
  • ESOP Listing: October 07, 2026
  • Divestment Approval: May 28, 2026

Financial & Operational Impact

  • The financial results show improved performance in Q2 FY27 compared to Q1 FY27, with standalone net profit increasing from ₹130.75 lakhs to ₹355.26 lakhs.
  • The subsidiary divestment is partial, reducing holding from 100% to 89.92% in Dhyey Consulting Services Private Limited.
  • The ESOP allotment has slightly diluted the equity share capital.

Notes to Financial Results

  • The financial results are unaudited but subjected to limited review by the statutory auditors.
  • The company operates in a single segment: "IT & IT Enabled Services".
  • Figures for previous periods have been reclassified/regrouped for comparability.
  • The consolidated results include entities whose financials were not reviewed by their auditors but were certified by management and considered not material to the group.