Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year Ended September 30, 2026 (Q2 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting pursuant to Regulation 30 and 33 of SEBI LODR

Audit Opinion:

Unmodified (Clean) Review Report for both standalone and consolidated financial results. The auditors stated: "nothing has come to our attention that causes us to believe that the accompanying Statement... contains any material misstatement."

Key Financial Highlights [₹ in lakhs]:

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹3,874.11 (vs. ₹2,856.35 in Q2 FY26, +35.6% YoY)
  • Total Income: ₹4,092.68 (vs. ₹3,109.99 in Q2 FY26)
  • Net Profit: ₹109.37 (vs. ₹11,685.04 in Q2 FY26, which included exceptional gain from discontinued operations)
  • EPS: ₹0.53 (Basic) for continuing and discontinued operations

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹7,149.47 (vs. ₹5,375.57 in H1 FY26, +33.0% YoY)
  • Total Income: ₹7,616.67 (vs. ₹5,748.68 in H1 FY26)
  • Net Profit: ₹12.25 (vs. ₹11,707.47 in H1 FY26, which included exceptional gain from discontinued operations)
  • EPS: ₹0.06 (Basic) for continuing and discontinued operations

Consolidated Balance Sheet as at September 30, 2026:

  • Total Assets: ₹27,741.22 lakhs
  • Equity Share Capital: ₹2,056.82 lakhs
  • Other Equity: ₹18,156.65 lakhs
  • Cash and Cash Equivalents: ₹1,407.23 lakhs
  • Bank Balances (other than cash): ₹7,407.89 lakhs
  • Total Debt (Borrowings + Lease Liabilities): ₹92.19 + ₹1,416.12 = ₹1,508.31 lakhs

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹3,690.20 (vs. ₹2,708.92 in Q2 FY26, +36.2% YoY)
  • Total Income: ₹3,914.31 (vs. ₹2,959.57 in Q2 FY26)
  • Net Profit: ₹215.34 (vs. ₹11,113.35 in Q2 FY26, which included exceptional gain from discontinued operations)
  • EPS: ₹1.05 (Basic) for continuing and discontinued operations

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹6,775.99 (vs. ₹5,090.65 in H1 FY26, +33.1% YoY)
  • Total Income: ₹7,278.74 (vs. ₹5,457.86 in H1 FY26)
  • Net Profit: ₹172.58 (vs. ₹11,116.62 in H1 FY26, which included exceptional gain from discontinued operations)
  • EPS: ₹0.84 (Basic) for continuing and discontinued operations

Standalone Balance Sheet as at September 30, 2026:

  • Total Assets: ₹27,504.32 lakhs
  • Equity Share Capital: ₹2,056.82 lakhs
  • Other Equity: ₹18,281.57 lakhs
  • Cash and Cash Equiquivalents: ₹556.41 lakhs
  • Bank Balances (other than cash): ₹7,381.75 lakhs
  • Total Debt (Borrowings + Lease Liabilities): ₹92.19 + ₹1,416.12 = ₹1,508.31 lakhs

Segment-wise Performance [₹ in lakhs]:

Consolidated Segment Revenue (Q2 FY27):

  • SupTech: ₹2,176.23 (56.2% of total)
  • RegTech: ₹1,583.21 (40.8% of total)
  • DataTech: ₹32.73 (0.8% of total)
  • Others: ₹81.94 (2.1% of total)

Consolidated Segment Results (Q2 FY27):

  • SupTech Profit: ₹543.32
  • RegTech Profit: ₹355.05
  • DataTech Loss: ₹(150.36)
  • Others Profit: ₹43.31

Standalone Segment Revenue (Q2 FY27):

  • SupTech: ₹2,091.06 (56.7% of total)
  • RegTech: ₹1,484.78 (40.2% of total)
  • DataTech: ₹32.42 (0.9% of total)
  • Others: ₹81.94 (2.2% of total)

Standalone Segment Results (Q2 FY27):

  • SupTech Profit: ₹578.39
  • RegTech Profit: ₹315.06
  • DataTech Loss: ₹(49.96)
  • Others Profit: ₹43.31

Corporate Actions:

Not Specified

Other Significant Information:

  • The consolidated financial results include the following entities: IRIS RegTech Solutions Limited (Parent), IRIS Business Services (Asia) Pte. Ltd. (Subsidiary), IRIS Business Services, LLC (Wholly Owned Subsidiary), Atanou S.r.l. (Wholly Owned Subsidiary), IRIS Data Solutions Private Limited (Wholly Owned Subsidiary), and IRIS Regtech Sdn. Bhd. (Wholly Owned Subsidiary).
  • The company changed its name from IRIS Business Services Limited to IRIS RegTech Solutions Limited.
  • The financial results have been prepared in accordance with Ind AS 34 'Interim Financial Reporting'.