Summary of Key Information:

Reporting Period: Quarter and half year ended September 30, 2026

Nature of Filing / Announcement: Financial Results under Regulation 30 & 33 of SEBI (LODR) Regulations, 2015

Audit Opinion:

Clean opinion - Unmodified conclusion from Lodha & Co LLP for both standalone and consolidated results

Auditor’s Comment:

No qualifications or modifications. Auditors noted they did not review financial results of 2 subsidiaries included in consolidated financial statements, which reflect total assets of Rs. 3.25 lakhs as at September 30, 2026, total revenue of Rs. Nil and net loss after comprehensive income of Rs. (0.11) lakhs for the quarter and Rs. (0.24) lakhs for the half year ended September 30, 2026, disclosed as discontinued operations. Management certified these as immaterial to the Group.

Key Financial Highlights [Rs. In Lakhs]:

Standalone Results:

Revenue from Operations: Q2 FY27: ₹914.45 (vs Q2 FY26: ₹1,852.94, -50.6% YoY); H1 FY27: ₹1,893.95 (vs H1 FY26: ₹3,213.84, -41.1% YoY)

Total Income: Q2 FY27: ₹996.15; H1 FY27: ₹1,997.60

Net Profit: Q2 FY27: ₹(37.65) loss (vs Q2 FY26: ₹199.60 profit); H1 FY27: ₹(68.44) loss (vs H1 FY26: ₹372.46 profit)

EPS: Q2 FY27: ₹(0.30) (vs Q2 FY26: ₹1.58); H1 FY27: ₹(0.54) (vs H1 FY26: ₹2.96)

Other Equity: ₹2,471.12 (as at March 31, 2026)

Cash and Cash Equivalents: ₹30.28 (as at September 30, 2026, vs ₹269.46 as at March 31, 2026)

Debt: Short-term borrowings ₹100.34; Lease liabilities ₹131.53 current + ₹567.39 non-current

Consolidated Results:

Revenue from Operations: Q2 FY27: ₹1,037.22 (vs Q2 FY26: ₹1,895.09, -45.3% YoY); H1 FY27: ₹2,117.11 (vs H1 FY26: ₹3,255.99, -35.0% YoY)

Total Income: Q2 FY27: ₹1,118.92; H1 FY27: ₹2,227.96

Net Profit from Continuing Operations: Q2 FY27: ₹(255.04) loss (vs Q2 FY26: ₹49.64 profit); H1 FY27: ₹(461.18) loss (vs H1 FY26: ₹222.47 profit)

Net Profit from Discontinued Operations: Q2 FY27: ₹(0.11) loss; H1 FY27: ₹(0.24) loss

Total Comprehensive Income: Q2 FY27: ₹(255.15) loss (vs Q2 FY26: ₹(7.85) loss); H1 FY27: ₹(461.42) loss (vs H1 FY26: ₹3.50 profit)

EPS from Continuing Operations: Q2 FY27: ₹(2.02) (vs Q2 FY26: ₹0.39); H1 FY27: ₹(3.66) (vs H1 FY26: ₹1.76)

Other Equity: ₹779.37 (as at March 31, 2026)

Cash and Cash Equivalents: ₹279.34 (as at September 30, 2026, vs ₹627.90 as at March 31, 2026)

Debt: Short-term borrowings ₹100.34; Lease liabilities ₹131.53 current + ₹567.39 non-current

Segment-wise Performance:

The Group has only one reportable segment i.e. 'IT and IT Enabled services' as per IND AS 108 requirements.

Corporate Actions:

Not Specified

Other Significant Information:

Other Income/(Other Expense) include foreign exchange fluctuation Gain (Net): Standalone Q2 FY27: ₹43.44; Consolidated Q2 FY27: ₹43.44

Previous periods' figures have been regrouped/rearranged wherever considered necessary to conform to current quarter's/period's presentation.