Digilogic Systems H1 FY27 Net Profit at ₹4.85 Crore

Board Meeting Details

The Board of Directors meeting was held on October 26, 2026, commencing at 12:30 PM IST and concluding at 2:30 PM IST. The board approved the un-audited financial results (standalone and consolidated) and took on record the limited review report from auditors.

Financial Results - Standalone (Amount in ₹ Lakhs)

Income Statement Highlights:

Revenue from operations: ₹3,318.19 for H1 FY27 (compared to ₹1,817.73 in H1 FY26 and ₹5,925.41 for full year FY26)
Other income: ₹177.98 for H1 FY27 (compared to ₹10.33 in H1 FY26 and ₹73.44 for full year FY26)
Total income: ₹3,496.17 for H1 FY27
Profit before tax: ₹683.45 for H1 FY27 (compared to ₹245.19 in H1 FY26 and ₹1,130.53 for full year FY26)
Tax expense: ₹198.63 (Current tax: ₹183.33, Deferred tax: ₹4.20, Prior period taxes: ₹11.11)
Profit for the period: ₹484.82 for H1 FY27 (compared to ₹190.10 in H1 FY26 and ₹852.87 for full year FY26)
Earnings per share (Basic and Diluted): ₹1.67 (Face value per equity share: ₹2 fully paid up)

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

Share capital: ₹579.02 (unchanged from March 31, 2026)
Reserves and surplus: ₹10,714.54 (increased from ₹10,229.72 as at March 31, 2026)
Total equity: ₹11,293.56
Total liabilities: ₹14,148.67
Property, plant and equipment: ₹793.43
Capital work-in-progress: ₹714.87
Trade receivables: ₹3,869.82
Cash and bank balances: ₹5,333.01

Financial Results - Consolidated (Amount in ₹ Lakhs)

The consolidated results include subsidiary Abhedhya Systems Private Limited (80% equity interest).

Income Statement Highlights:

Revenue from operations: ₹3,318.19 for H1 FY27
Other income: ₹177.98 for H1 FY27
Total income: ₹3,496.17 for H1 FY27
Profit before tax: ₹674.83 for H1 FY27
Tax expense: ₹198.63 (same breakdown as standalone)
Profit for the period: ₹476.19 for H1 FY27
Profit attributable to: Owners of parent company: ₹477.92, Minority interests: (₹1.72)
Earnings per share (Basic and Diluted): ₹1.65

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

Share capital: ₹579.02
Reserves and surplus: ₹10,707.64
Minority interests: (₹0.72)
Total equity: ₹11,286.66
Total liabilities: ₹14,145.69

Limited Review Report

B Srinivasa Rao & Co., Chartered Accountants (FRN: 0123456) issued a limited review report stating that nothing came to their attention causing them to believe the financial results contain material misstatements. The review was conducted in accordance with SRE 2410 issued by ICAI.

For the consolidated results, the report notes that the subsidiary Abhedhya Systems Private Limited reflected a net loss after tax of ₹6.90 lakhs for the period, which was not material to the group.

IPO Fund Utilization Details

The company provided details of IPO proceeds utilization as of September 30, 2026:

| Capital expenditure towards new facility | 5,168.02 | 291.95 | 4,876.07 |

| Pre-payment of outstanding borrowings | 800.00 | 800.00 | - |

| General corporate purposes | 417.50 | 309.59 | 107.91 |

| Issue expenses | 580.81 | 605.00 | (24.19) |

Additional Notes

1. The company has only one reportable business segment

2. Figures for half year ended March 31, 2026 are balancing figures between audited full year and audited H1 FY26 figures

3. EPS is calculated on weighted average number of equity shares and is not annualized

4. No investor complaints were received/pending as of September 30, 2026

5. Previous periods' figures have been regrouped/reclassified where necessary