Financial Performance Highlights

Consolidated Results (₹ in lakhs):

  • Revenue from Operations: ₹2,769.77 for H1 FY27 (vs ₹2,348.61 in H1 FY26)
  • Other Income: ₹30.90 for H1 FY27 (vs ₹37.58 in H1 FY26)
  • Total Income: ₹2,800.67 for H1 FY27 (vs ₹2,386.19 in H1 FY26)
  • Profit Before Tax: ₹354.64 for H1 FY27 (vs ₹369.43 in H1 FY26)
  • Total Tax Expense: ₹98.17 for H1 FY27 (vs ₹86.41 in H1 FY26)
  • Profit After Tax: ₹256.47 for H1 FY27 (vs ₹283.02 in H1 FY26)
  • Basic EPS: ₹1.50 for H1 FY27 (vs ₹1.66 in H1 FY26)
  • Diluted EPS: ₹1.50 for H1 FY27 (vs ₹1.66 in H1 FY26)

Standalone Results (₹ in lakhs):

  • Revenue from Operations: ₹2,755.39 for H1 FY27 (vs ₹2,341.53 in H1 FY26)
  • Other Income: ₹30.90 for H1 FY27 (vs ₹37.58 in H1 FY26)
  • Total Income: ₹2,786.29 for H1 FY27 (vs ₹2,379.11 in H1 FY26)
  • Profit Before Tax: ₹350.78 for H1 FY27 (vs ₹387.44 in H1 FY26)
  • Total Tax Expense: ₹97.59 for H1 FY27 (vs ₹86.41 in H1 FY26)
  • Profit After Tax: ₹253.19 for H1 FY27 (vs ₹301.03 in H1 FY26)
  • Basic EPS: ₹1.49 for H1 FY27 (vs ₹1.77 in H1 FY26)
  • Diluted EPS: ₹1.49 for H1 FY27 (vs ₹1.77 in H1 FY26)

Balance Sheet Position (Consolidated, ₹ in lakhs):**

  • Share Capital: ₹1,704.46 (unchanged from previous periods)
  • Reserves & Surplus: ₹4,623.39 (vs ₹3,327.96 in Sep 2025)
  • Total Equity and Liabilities: ₹8,813.07 (vs ₹6,687.84 in Sep 2025)
  • Property, Plant & Equipment: ₹198.91
  • Intangible Assets: ₹1,583.41
  • Trade Receivables: ₹5,830.20 (vs ₹2,551.83 in Sep 2025)
  • Cash and Bank Balances: ₹247.39 (vs ₹328.37 in Sep 2025)

Subsidiary Information

Infraon Corp, USA (wholly owned subsidiary) contributed:

  • Total Assets: ₹63.39 lakhs as of September 30, 2026
  • Total Revenue: ₹16.55 lakhs for H1 FY27
  • Net Profit After Tax: ₹3.28 lakhs for H1 FY27

Capital Structure Events

  • Share transfer to Kedia Securities Pvt Ltd. completed on September 16, 2026, involving 850,010 shares
  • Total paid-up share capital: 1,70,44,578 equity shares of ₹10 each
  • Company issued 45,93,600 fresh equity shares of face value ₹10 each at a premium of ₹75 per share through IPO, aggregating to ₹39.05 crores
  • IPO was fully subscribed with listing on BSE SME platform scheduled for October 8, 2026 (post-reporting period)

Approval Process

  • Financial results reviewed by Audit Committee and approved by Board of Directors on November 13, 2026
  • Board meeting conducted from 4:30 p.m. to 5:18 p.m. (IST)
  • Independent auditor CGSS & Associates LLP issued limited review reports for both consolidated and standalone results with no modified conclusions

Accounting Policies

  • Prepared in accordance with Accounting Standard 25 (Interim Financial Reporting) prescribed under Section 133 of Companies Act, 2013
  • Company exempted from Ind AS adoption as it is listed on SME exchange
  • Second half-year figures for FY 2025-26 derived by deducting published H1 FY26 figures from audited annual figures for March 31, 2026

Business Operations

Company is engaged in Information Technology related software product engineering, developing and selling software products, solutions and computer hardware products and software services including custom software development and software maintenance on proprietary products.