Financial Results - Standalone (Half Year Ended September 30, 2026)
Income Statement Highlights (₹ in lacs):
- Revenue from operations: ₹1,475.19 (compared to ₹1,094.69 for H2 FY26 and ₹1,207.24 for H1 FY25)
- Other income: ₹77.53 (compared to ₹103.48 for H2 FY26 and ₹57.95 for H1 FY25)
- Total Income: ₹1,552.72
- Employee Benefits Expense: ₹1,141.52
- Finance Costs: ₹29.07
- Depreciation and Amortization Expense: ₹20.27
- Other Expenses: ₹217.58
- Profit Before Tax: ₹144.28
- Tax Expenses: ₹36.31 (Current Tax: ₹42.60, Deferred Tax: ₹(6.28))
- Net Profit for the Period: ₹107.97
- Weighted Average Number of Equity Shares: 1,18,47,800 (Face Value of ₹1 per share)
- Earnings Per Share (Basic and Diluted): ₹0.91
Balance Sheet Position (As at September 30, 2026 - ₹ in lacs):
- Total Equity and Liabilities: ₹5,091.19 (compared to ₹4,784.82 as at March 31, 2026)
- Equity Share Capital: ₹118.48 (unchanged from March 31, 2026)
- Reserves and Surplus: ₹3,895.34 (increased from ₹3,787.37)
- Non-current Investments: ₹168.30 (increased from ₹0.00)
- Intangible assets under development: ₹1,965.11 (increased from ₹1,932.39)
- Cash and Bank Balances: ₹84.38 (increased from ₹57.31)
Cash Flow Statement (Half Year Ended September 30, 2026 - ₹ in lacs):
- Net cash flows from operating activities: ₹166.79
- Net cash flows used in investing activities: ₹(315.06)
- Net cash flows from financing activities: ₹123.71
- Net decrease in cash and cash equivalents: ₹(24.56)
- Cash and cash equivalents at end of period: ₹3.13
Financial Results - Consolidated (Half Year Ended September 30, 2026)
Income Statement Highlights (₹ in lacs):
- Revenue from operations: ₹1,488.13
- Other income: ₹77.53
- Total Income: ₹1,565.66
- Employee Benefits Expense: ₹1,145.23
- Finance Costs: ₹29.24
- Depreciation and Amortization Expense: ₹20.37
- Other Expenses: ₹223.65
- Profit Before Tax: ₹147.17
- Tax Expenses: ₹36.31 (Current Tax: ₹42.60, Deferred Tax: ₹(6.28))
- Net Profit for the Period: ₹110.86
- Weighted Average Number of Equity Shares: 1,18,47,800 (Face Value of ₹1 per share)
- Earnings Per Share (Basic and Diluted): ₹0.94
Balance Sheet Position (Consolidated - As at September 30, 2026 - ₹ in lacs):
- Total Equity and Liabilities: ₹5,127.54
- Equity Share Capital: ₹118.48
- Reserves and Surplus: ₹3,863.04
- Cash and Bank Balances: ₹92.04
Significant Developments
Acquisition of Subsidiary
During the half year ended September 30, 2026, the company acquired 51% ownership interest in Digital Benchers Private Limited with effect from August 11, 2026, making it a subsidiary. The financial information of Digital Benchers for the period from August 12, 2026 to September 30, 2026 has been included in the consolidated results:
- Total assets: ₹17.11 lakh
- Total revenues: ₹12.94 lakh
- Net profit after tax: ₹2.89 lakh
- Net cash outflow: ₹13.50 lakh
Segment Information
The company's business activity falls within a single primary segment "developing & designing of E-learning content." Geographic segment revenue breakdown for H1 FY27:
- Domestic: ₹1,225.53 lacs
- Export: ₹262.60 lacs
- Total: ₹1,488.13 lacs
Auditor Review
Kailash Chand Jain & Co., Chartered Accountants (Firm Registration Number: 112318W) reviewed the financial results and issued an unmodified review report dated November 14, 2026. Their conclusion states that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement.
Additional Information
- No investor complaints were pending as of September 30, 2026
- The company is listed on the SME Platform of BSE (BSE Emerge)
- Financial results are available on the company website (infonative.net) and stock exchange website (www.bseindia.com)
- The figures for the half year ended March 31, 2026 are balancing figures between audited figures for FY26 and published results for H1 FY25