Financial Results Overview

Standalone Financial Performance (Half-Year Ended September 30, 2026)

  • Revenue from Operations: ₹2,030.50 lakhs (H1 FY26: ₹2,004.83 lakhs; Q2 FY27: ₹1,351.13 lakhs)
  • Other Income: ₹9.45 lakhs (H1 FY26: ₹10.41 lakhs; Q2 FY27: ₹3.66 lakhs)
  • Total Income: ₹2,039.96 lakhs (H1 FY26: ₹2,015.23 lakhs; Q2 FY27: ₹1,354.78 lakhs)
  • Employee Benefits Expense: ₹825.91 lakhs (H1 FY26: ₹856.74 lakhs; Q2 FY27: ₹641.88 lakhs)
  • Depreciation and Amortization: ₹31.29 lakhs (H1 FY26: ₹61.54 lakhs; Q2 FY27: ₹21.23 lakhs)
  • Other Expenses: ₹686.30 lakhs (H1 FY26: ₹600.58 lakhs; Q2 FY27: ₹529.98 lakhs)
  • Total Expenses: ₹1,571.72 lakhs (H1 FY26: ₹1,518.86 lakhs; Q2 FY27: ₹1,193.10 lakhs)
  • Profit Before Tax: ₹468.24 lakhs (H1 FY26: ₹496.38 lakhs; Q2 FY27: ₹161.69 lakhs)
  • Tax Expense: ₹125.93 lakhs (Current Tax: ₹117.85 lakhs; Deferred Tax: ₹8.09 lakhs)
  • Profit After Tax: ₹342.30 lakhs (H1 FY26: ₹317.54 lakhs; Q2 FY27: ₹108.95 lakhs)
  • Basic EPS: ₹3.59 (H1 FY26: ₹4.06; Q2 FY27: ₹485.67)
  • Diluted EPS: ₹3.57 (H1 FY26: ₹4.06; Q2 FY27: ₹485.67)

Consolidated Financial Performance (Half-Year Ended September 30, 2026)

  • Revenue from Operations: ₹2,231.73 lakhs (H1 FY26: ₹2,320.46 lakhs)
  • Other Income: ₹9.55 lakhs (H1 FY26: ₹10.41 lakhs)
  • Total Income: ₹2,241.27 lakhs (H1 FY26: ₹2,330.87 lakhs)
  • Employee Benefits Expense: ₹898.17 lakhs (H1 FY26: ₹862.90 lakhs)
  • Depreciation and Amortization: ₹32.53 lakhs (H1 FY26: ₹61.54 lakhs)
  • Other Expenses: ₹897.84 lakhs (H1 FY26: ₹740.20 lakhs)
  • Total Expenses: ₹1,856.75 lakhs (H1 FY26: ₹1,664.65 lakhs)
  • Profit Before Tax: ₹384.52 lakhs (H1 FY26: ₹666.22 lakhs)
  • Tax Expense: ₹104.55 lakhs (Current Tax: ₹96.78 lakhs; Deferred Tax: ₹7.77 lakhs)
  • Profit After Tax: ₹279.97 lakhs (H1 FY26: ₹500.30 lakhs)
  • Basic EPS: ₹2.94 (H1 FY26: ₹6.40)
  • Diluted EPS: ₹2.92 (H1 FY26: ₹6.39)

Capital Structure Changes

  • Paid-up Equity Share Capital: Increased to ₹1,110.05 lakhs (face value ₹10 each) from ₹816.05 lakhs in previous period
  • Reserves and Surplus: Increased to ₹4,968.35 lakhs (standalone) and ₹5,059.73 lakhs (consolidated) from ₹1,395.22 lakhs and ₹1,594.08 lakhs respectively
  • Networth: Increased to ₹6,078.40 lakhs (standalone) and ₹6,169.79 lakhs (consolidated) from ₹2,211.27 lakhs and ₹2,410.14 lakhs respectively

IPO Proceeds Utilization

  • Total IPO Proceeds: ₹39.69 crore
  • Utilized Amount as of September 30, 2026: ₹4.25 crore (only for issue-related expenses)
  • Unutilized Balance: ₹35.44 crore
  • ₹34.00 crore placed in Fixed Deposits
  • ₹1.44 crore lying in Escrow Account
  • Proposed Utilization:
  • Issue-related expenses: ₹4.66 crore (₹4.25 crore utilized)
  • General corporate purposes: ₹2.72 crore (zero utilized)
  • Product development: ₹9.23 crore (zero utilized)
  • Investment in subsidiaries (Threatcop FZ LLC, UAE and Threatcop AI Inc, USA): ₹23.08 crore (zero utilized)

Business Segment Information

The company operates in only one business segment - providing AI-driven, Software-as-a-Service-based cybersecurity solutions through its proprietary security software platform.

Subsidiary Information

The consolidated results include financial statements of subsidiaries:

  • Kratikal Academy Private Limited
  • Threatcop AI Inc
  • Threatcop FZ LLC

Auditor Review

The financial results were subjected to limited review by the statutory auditors, AT K & Associates, Chartered Accountants, who issued an unqualified review report.

Approval Process

The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on November 05, 2026.

Additional Documents Submitted

  • Statement of Consolidated & Standalone Unaudited Asset & Liabilities
  • Consolidated & Standalone Cash Flow Statement
  • Limited Review Report by Statutory Auditor
  • Statement of Deviation/Variation in utilization of funds raised through Public issue

Financial Position Highlights (Standalone as at September 30, 2026)

  • Total Assets: ₹6,695.95 lakhs (Previous: ₹2,836.84 lakhs)
  • Current Investments: ₹3,754.10 lakhs (Previous: Nil)
  • Cash and Bank Balances: ₹209.55 lakhs (Previous: ₹32.02 lakhs)
  • Trade Receivables: ₹717.31 lakhs (Previous: ₹906.29 lakhs)
  • Total Liabilities: ₹6,695.95 lakhs (Previous: ₹2,836.84 lakhs)
  • Shareholders' Funds: ₹6,078.40 lakhs (Previous: ₹2,211.27 lakhs)

Cash Flow Statement (Standalone)

  • Net Cash from Operating Activities: Negative ₹3,361.33 lakhs
  • Net Cash from Investing Activities: Positive ₹2.52 lakhs
  • Net Cash from Financing Activities: Positive ₹3,536.34 lakhs
  • Net Increase in Cash: ₹177.53 lakhs

#Tags: #KratikalTech #H1FY27Results #IPOProceeds #SEBIDisclosure #FinancialResults #Cybersecurity