Summary of Key Information:

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

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

Audit Opinion:

The Statutory Auditors, MS KC & Associates LLP, issued Limited Review Reports with unmodified opinions on both standalone and consolidated financial results.

Key Financial Highlights [₹ in millions]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹4,978.16 (Q2 FY26: ₹4,310.64, +15.5% YoY)
  • Total Income: ₹5,197.75 (Q2 FY26: ₹4,523.23, +14.9% YoY)
  • Net Profit: ₹803.56 (Q2 FY26: ₹691.64, +16.2% YoY)
  • EPS: ₹5.77 (Q2 FY26: ₹5.01)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹9,517.73 (H1 FY26: ₹8,084.50, +17.7% YoY)
  • Total Income: ₹9,937.54 (H1 FY26: ₹8,648.14, +14.9% YoY)
  • Net Profit: ₹1,387.80 (H1 FY26: ₹1,246.56, +11.3% YoY)
  • EPS: ₹9.97 (H1 FY26: ₹9.03)

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹8,467.31 (Q2 FY26: ₹7,580.89, +11.7% YoY)
  • Total Income: ₹8,779.81 (Q2 FY26: ₹7,889.30, +11.3% YoY)
  • Net Profit: ₹1,037.55 (Q2 FY26: ₹1,019.19, +1.8% YoY)
  • EPS: ₹7.47 (Q2 FY26: ₹7.40)
  • Profit attributable to owners: ₹1,041.25 million
  • Non-controlling interest: ₹(3.70) million

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹16,919.00 (H1 FY26: ₹14,597.78, +15.9% YoY)
  • Total Income: ₹17,501.60 (H1 FY26: ₹15,233.01, +14.9% YoY)
  • Net Profit: ₹2,055.77 (H1 FY26: ₹1,956.13, +5.1% YoY)
  • EPS: ₹14.82 (H1 FY26: ₹14.25)
  • Profit attributable to owners: ₹2,061.97 million
  • Non-controlling interest: ₹(6.20) million

Financial Position (as of September 30, 2026):

Standalone:

  • Cash and Cash Equivalents: ₹530.20 million
  • Other Equity: ₹20,501.17 million
  • Total Assets: ₹30,006.73 million

Consolidated:

  • Cash and Cash Equivalents: ₹3,533.78 million
  • Other Equity: ₹32,654.73 million
  • Total Assets: ₹46,457.96 million

Segment-wise Performance:

Based on the "Management Approach" as defined under Ind AS 108 Operating Segments, the Company's performance is evaluated and resources are allocated based on analysis of various performance indicators by a single business segment i.e., 'Software Product License & related services'.

Corporate Actions:

No dividends, share splits, bonus issues, buybacks, or capital structure changes were announced in this board meeting.

Director Appointment:

  • Appointment of Mr. Suresh Eshwara Prabhala (DIN: 02130163) as Additional Director designated as Independent Director
  • Term: 5 years from October 30, 2026 to October 29, 2031
  • Not liable to retire by rotation
  • Subject to approval of shareholders through postal ballot by Special Resolution
  • Confirmation provided that Mr. Prabhala is not debarred from holding director office by SEBI or any other authority

Subsidiary and Associate Information:

The consolidated results include:

  • 27 subsidiaries with total assets of ₹26,859.54 million as at September 30, 2026
  • 2 associates and 2 joint ventures with share of net loss after tax of ₹14.83 million for quarter ended September 30, 2026

Exceptional Items:

The impact of new Labour Codes amounting to ₹303.36 million was recognized as an exceptional item in the year ended March 31, 2026.

Other Significant Information:

Joint Venture Transaction:

  • During August 2026, Project Purple Ventures Limited (PPVL) was incorporated in UK as a joint venture
  • On September 25, 2026, the Company entered into a sale of license agreement with PPVL for consideration of ₹629.08 million
  • The license sale of ₹629.08 million has been included in Revenue from Operations in standalone financial results
  • License fee amounting to ₹314.54 million, representing 50% of the interest held in PPVL by the Unrelated Investor, has been recognized in Revenue from Operations in consolidated financial results
  • A deferred tax asset of ₹79.27 million has been recognized based on applicable tax treatment

Employee Stock Options:

  • During Q2 FY27, the Company allotted 287,609 equity shares to employees consequent to exercise of options
  • Total outstanding Employee Stock Options as at September 30, 2026: 6,262,542 options

Entities Included in Consolidation:

The consolidated financial results include the Holding Company and its subsidiaries, associates, and joint ventures, including:

  • Intellect Design Arena Pte Ltd, Singapore
  • Intellect Design Arena Limited, United Kingdom
  • Intellect Design Arena SA, Switzerland
  • Intellect Design Arena FZ-LLC, Dubai
  • Intellect Commerce Limited, India
  • Intellect Design Arena Inc, USA
  • And 22 other entities listed in the annexures