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 Approval

Audit Opinion:

Clean Review Report - No modifications or qualifications

Key Financial Highlights [All amounts in Indian Rupees in Lakhs]:

Standalone Results:

Revenue from Operations: Q2 FY27: ₹129.99 (Q2 FY26: ₹222.00, decline of 41.4% YoY)

Total Income: Q2 FY27: ₹130.23 (Q2 FY26: ₹226.93, decline of 42.6% YoY)

EBITDA: Not separately disclosed

Net Profit: Q2 FY27: Loss of ₹(17.70) (Q2 FY26: Profit of ₹15.60)

EPS: Basic and Diluted: ₹(0.07) (Q2 FY26: ₹0.06)

Other Equity: ₹18,721.91 (March 31, 2026: ₹16,103.43)

Cash and Cash Equivalents: ₹25.94 (March 31, 2026: ₹129.09)

Debt: Total Borrowings: ₹16,014.72 (March 31, 2026: ₹16,054.72)

Half Year Standalone Performance:

Revenue from Operations: H1 FY27: ₹283.78 (H1 FY26: ₹419.64, decline of 32.4%)

Net Profit: H1 FY27: ₹2.79 (H1 FY26: ₹24.20, decline of 88.5%)

Consolidated Results:

Revenue from Operations: Q2 FY27: ₹1,832.03 (Q2 FY26: ₹1,914.33, decline of 4.3% YoY)

Total Income: Q2 FY27: ₹1,832.08 (Q2 FY26: ₹2,077.10, decline of 11.8% YoY)

Net Profit: Q2 FY27: Loss of ₹(235.15) (Q2 FY26: Profit of ₹25.86)

EPS: Basic and Diluted: ₹(0.90) (Q2 FY26: ₹0.10)

Other Equity: ₹27,156.59 (March 31, 2026: ₹27,573.31)

Cash and Cash Equivalents: ₹575.17 (March 31, 2026: ₹758.37)

Debt: Total Borrowings: ₹14,458.13 (March 31, 2026: ₹14,498.13)

Half Year Consolidated Performance:

Revenue from Operations: H1 FY27: ₹4,182.37 (H1 FY26: ₹4,222.01, decline of 0.9%)

Net Profit: H1 FY27: Loss of ₹(220.32) (H1 FY26: Loss of ₹(126.35))

Segment-wise Performance:

Standalone: Only one reportable segment - "Software services"

Consolidated: Multiple segments - "Software services" and "Trading Business"

Corporate Actions:

Not Specified

Other Significant Information:

Standalone Balance Sheet shows substantial investments of ₹35,388.45 lakhs (unchanged from March 2026)

Consolidated Balance Sheet shows goodwill of ₹34,683.35 lakhs (March 2026: ₹35,596.56 lakhs)

Consolidated entities include: GSS Infotech INC, GSS IT Solutions Pvt Ltd, GSS Healthcare IT Solutions Pvt Ltd, POLIMERAAS LTD, and Polimeraas Retail Pvt Ltd

Subsidiaries reviewed by their auditors with total assets of ₹29,044.65 lakhs, revenue of ₹1,705.04 lakhs, and net loss of ₹(217.45) lakhs for Q2 FY27