Financial Results Overview

Standalone Financial Performance (INR Lakhs):

  • Q2 FY27: Revenue from operations ₹14.97, Other Income ₹1.26, Total Income ₹16.23
  • Q2 FY27: Net Loss of ₹(20.60) lakhs
  • H1 FY27: Revenue from operations ₹249.74, Other Income ₹2.71, Total Income ₹252.45
  • H1 FY27: Net Loss of ₹(27.32) lakhs
  • EPS: Basic and Diluted ₹0.00 for Q2 and H1 FY27 (representing EPS less than ₹0.01 per share)

Consolidated Financial Performance (INR Lakhs):

  • Q2 FY27: Revenue from operations ₹17,229.93, Other Income ₹387.42, Total Income ₹17,617.35
  • Q2 FY27: Net Profit of ₹165.32 lakhs (₹172.50 lakhs attributable to owners)
  • H1 FY27: Revenue from operations ₹40,573.37, Other Income ₹748.32, Total Income ₹41,321.69
  • H1 FY27: Net Profit of ₹544.96 lakhs (₹558.63 lakhs attributable to owners)
  • EPS: Basic ₹0.34, Diluted ₹0.34 for H1 FY27 (not annualized)

Balance Sheet Position

Standalone (as at September 30, 2026):

  • Total Assets: ₹22,337.06 lakhs
  • Investments: ₹22,096.77 lakhs (non-current)
  • Cash and Cash Equivalents: ₹0.66 lakhs
  • Equity Share Capital: ₹16,407.00 lakhs
  • Other Equity: ₹5,750.84 lakhs

Consolidated (as at September 30, 2026):

  • Total Assets: ₹1,20,430.62 lakhs
  • Property, plant and equipment: ₹6,975.22 lakhs
  • Right-of-use assets: ₹456.20 lakhs
  • Trade receivables: ₹36,937.78 lakhs
  • Cash and cash equivalents: ₹66.31 lakhs
  • Total Equity: ₹30,040.22 lakhs

Scheme of Amalgamation

The Board approved the Scheme of Amalgamation of KS Smart Solutions Private Limited (wholly owned subsidiary) with and into the Company under Sections 230 to 232 of the Companies Act, 2013. The scheme is subject to sanction of the National Company Law Tribunal, Chennai Bench, and other statutory and regulatory approvals.

Auditor Review

Statutory Auditors Sharp & Tannan issued unqualified limited review reports for both standalone and consolidated financial results. The consolidated review includes four subsidiaries: KS Smart Solutions Private Limited, Southern Electric Metering Private Limited, Five 28 Anna Salai LLP, and Ikshanaa Technology Solutions Private Limited.

Trading Window Closure

The trading window for designated persons and their immediate relatives shall open after 48 hours from declaration of financial results as per the Company's Code for Prevention of Insider Trading and SEBI Regulations.

Additional Information

  • Registered office shifted to "No. 528, Anna Salai, Teynampet, Chennai, Tamil Nadu - 600018" effective August 5, 2026
  • Financial results prepared in accordance with Indian Accounting Standards (Ind AS)
  • Company engaged in only one operating segment
  • Previous period figures have been regrouped/reclassified for comparison

Meeting Details

Board meeting commenced at 03:50 PM (IST) and concluded at 05:00 PM (IST) on November 14, 2026.