Exato Technologies Limited

Key Decisions and Approvals

Financial Results:

  • Board considered and approved Audited Standalone & Consolidated Financial Results for quarter and financial year ended March 31, 2026
  • Results reviewed and recommended by Audit Committee

Dividend Declaration:

  • No dividend recommended for FY26 due to ongoing and planned expansion initiatives
  • Profits retained and reinvested to support future growth opportunities and strengthen long-term value creation strategy

Appointments:

  • M/s Nirbhay Kumar & Associates, Company Secretaries, New Delhi appointed as Secretarial Auditor for FY26-27 (effective May 29, 2026)
  • M/s Cohort Ventures LLP appointed as Internal Auditor for FY26-27 (effective May 29, 2026)
  • Mr. Sadanand Muralidharan appointed as Chief AI Officer (Senior Management Personnel) effective June 1, 2026
  • Mr. Gopinath P Bailur elevated from CTO to COO (Senior Management Personnel) effective June 1, 2026

Registered Office Shift:

  • Approved shifting of registered office to Pinnacle Tower, Plot No. 8, Second Floor, Sector 142, Noida, Gautam Buddha Nagar, Uttar Pradesh - 201305
  • Effective from June 1, 2026
  • Within local limits of current registered office location

Financial Results Detail

Standalone Financials (₹ lacs):

Quarter Ended March 31, 2026:

  • Revenue from operations: ₹6,077.34
  • Other income: ₹48.00
  • Total income: ₹6,125.34
  • Total expenses: ₹5,482.31
  • Profit before tax: ₹643.03
  • Tax expense: ₹207.92
  • Profit for period: ₹435.11
  • EPS (Basic & Diluted): ₹4.32

Year Ended March 31, 2026:

  • Revenue from operations: ₹16,658.10
  • Other income: ₹106.40
  • Total income: ₹16,764.50
  • Total expenses: ₹14,493.18
  • Profit before tax: ₹2,270.21
  • Prior-period items: (₹1.11)
  • Tax expense: ₹661.48
  • Profit for year: ₹1,608.73
  • EPS (Basic & Diluted): ₹19.10
  • Paid-up capital: ₹1,006.54 lacs
  • Reserves: ₹7,877.41 lacs

Comparative Performance:

  • Revenue growth: 35% YoY (₹16,658.10 lacs vs ₹12,336.65 lacs)
  • Net profit growth: 70% YoY (₹1,608.73 lacs vs ₹944.90 lacs)

Consolidated Financials (₹ lacs):

Year Ended March 31, 2026:

  • Revenue from operations: ₹16,799.58
  • Other income: ₹103.10
  • Total income: ₹16,902.68
  • Total expenses: ₹14,629.93
  • Profit before tax: ₹2,271.64
  • Tax expense: ₹662.76
  • Profit for year: ₹1,608.88
  • EPS (Basic & Diluted): ₹19.10

Balance Sheet Position (Standalone as at March 31, 2026):

  • Total assets: ₹12,381.77 lacs
  • Shareholders' funds: ₹8,883.95 lacs
  • Non-current liabilities: ₹971.43 lacs
  • Current liabilities: ₹4,292.92 lacs
  • Cash and bank balances: ₹2,447.14 lacs

Audit Details

Auditor: Arora Prem and Associates, Chartered Accountants

Audit Opinion: Unmodified opinion on both standalone and consolidated financial results

Audit Period: Year ended March 31, 2026

Subsidiary Information

Consolidated results include:

1. Exato Technologies Limited (Holding Company)

2. EXATO.AI INC

3. Exato.AI PTE. LTD.

4. Exato Infotech Private Limited

5. Exato Technologies PTY LTD

IPO Proceeds Utilization

Total Funds Raised: ₹3,430.00 lacs (including Pre-IPO placement of ₹245 lacs)

Utilization as of March 31, 2026:

  • Funding working capital requirements: ₹500.00 lacs utilized (₹1,072.70 lacs unutilized)
  • Investment in Product Development: ₹136.00 lacs utilized (₹544.00 lacs unutilized)
  • Repayment of borrowings: ₹253.33 lacs fully utilized
  • Issue expenses: ₹455.53 lacs fully utilized
  • General corporate purpose: ₹300.00 lacs utilized (₹168.44 lacs unutilized)

Total Utilized: ₹1,644.86 lacs

Total Unutilized: ₹1,785.14 lacs

  • ₹544.00 lacs in dedicated bank account for product development
  • ₹1,241.14 lacs invested in short-term bank fixed deposits

Additional Information

  • Labour Code impact: One-time provision of ₹20.50 lacs for employee benefits due to new labour codes
  • IPO completed: December 5, 2025 on BSE SME platform
  • Fresh issue: 22,75,000 equity shares (₹3,185 lacs)
  • OFS: 4,00,000 equity shares (₹560 lacs)
  • Pre-IPO placement: 1,75,000 equity shares (₹245 lacs)