Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting - Financial Results

Audit Opinion:

Unmodified report (clean opinion) from statutory auditors Gorantla & Co for both standalone and consolidated financial results.

Key Financial Highlights [Figures in ₹ Lakhs]:

Standalone Results:

Revenue from Operations: Q2 FY27: ₹598.00 (vs Q2 FY26: ₹437.98, +37% YoY)

Total Income: Q2 FY27: ₹642.59 (vs Q2 FY26: ₹482.13, +33% YoY)

Net Profit: Q2 FY27: ₹180.98 (vs Q2 FY26: ₹220.02, -18% YoY)

EPS: Q2 FY27 Basic: ₹0.0128 (vs Q2 FY26: ₹0.0202)

Other Equity: As of September 30, 2026: (₹1,960.73)

Cash and Cash Equivalents: As of September 30, 2026: ₹91.99

Debt: Not specified

Half Year Standalone Results:

Revenue from Operations: H1 FY27: ₹1,008.00 (vs H1 FY26: ₹1,024.96, -2% YoY)

Net Profit: H1 FY27: ₹331.81 (vs H1 FY26: ₹522.91, -37% YoY)

Consolidated Results:

Revenue from Operations: Q2 FY27: ₹628.00 (vs Q2 FY26: ₹512.98, +22% YoY)

Total Income: Q2 FY27: ₹672.59 (vs Q2 FY26: ₹557.23, +21% YoY)

Net Profit: Q2 FY27: ₹182.63 (vs Q2 FY26: ₹251.36, -27% YoY)

EPS: Q2 FY27 Basic: ₹0.0129 (vs Q2 FY26: ₹0.0230)

Other Equity: As of September 30, 2026: (₹1,828.69)

Cash and Cash Equivalents: As of September 30, 2026: ₹93.08

Half Year Consolidated Results:

Revenue from Operations: H1 FY27: ₹1,078.00 (vs H1 FY26: ₹1,182.96, -9% YoY)

Net Profit: H1 FY27: ₹334.73 (vs H1 FY26: ₹575.65, -42% YoY)

Segment-wise Performance:

The company is engaged only in the business of software and consultancy services. Accordingly, there are no separate reportable segments as per Ind AS 108 on Operating Segment.

Corporate Actions:

Paid-up equity share capital increased from ₹12,924.08 lakhs (March 31, 2026) to ₹17,874.08 lakhs (September 30, 2026), representing a significant capital raise.

No dividend declarations, share splits, bonus issues, or buybacks announced.

Other Significant Information:

The company invested ₹459.00 lakhs in subsidiary/others during H1 FY27.

Purchase of fixed assets: ₹424.42 lakhs in H1 FY27.

Subsidiary information: Gayiadi Fintech Private Limited included in consolidation with total assets of ₹1,812.88 lakhs as of September 30, 2026.

Balance Sheet Highlights [Standalone, ₹ Lakhs]:

Total Assets: September 30, 2026: ₹17,716.65 (vs March 31, 2026: ₹12,378.36)

Non-current Assets: September 30, 2026: ₹14,699.51 (including Investments: ₹3,050.85)

Current Assets: September 30, 2026: ₹3,017.14

Total Equity: September 30, 2026: ₹15,913.35

Cash Flow Statement [Standalone, ₹ Lakhs]:

Net Cash used in Operating Activities: H1 FY27: (₹4,167.89)

Net Cash used in Investing Activities: H1 FY27: (₹817.64)

Net Cash from Financing Activities: H1 FY27: ₹4,950.00 (primarily from share issue)