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 under Regulation 30 and 33 of SEBI (LODR) Regulations, 2015

Audit Opinion:

Clean audit opinion - No qualifications or modifications

Auditor's Comment: Based on our review conducted as above nothing has come to our attention that causes us to believe that the accompanying Statement... contains any material misstatement.

Key Financial Highlights [Figures in ₹ Lakhs]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: 4,590 (QoQ: -8.0% from 4,989; YoY: -1.5% from 4,661)
  • Total Income: 5,134 (QoQ: -6.5% from 5,489; YoY: +5.6% from 4,861)
  • Net Profit: 1,003 (QoQ: -4.8% from 1,054; YoY: +1.0% from 993)
  • EPS: ₹4.81 per share (Basic and Diluted)
  • Other Equity: 43,622
  • Cash and Cash Equivalents: 5,501
  • Debt: Not specifically disclosed

Half Year Ended September 30, 2026:

  • Revenue from Operations: 9,579 (YoY: +19.4% from 8,022)
  • Total Income: 10,623 (YoY: +27.0% from 8,365)
  • Net Profit: 2,057 (YoY: +20.3% from 1,710)
  • EPS: ₹9.86 per share (Basic and Diluted)

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: 6,774 (QoQ: +19.9% from 5,648; YoY: +45.1% from 4,668)
  • Total Income: 7,295 (QoQ: +18.8% from 6,142; YoY: +49.9% from 4,867)
  • Net Profit: 1,322 (QoQ: +19.6% from 1,105; YoY: +34.3% from 984)
  • EPS: ₹6.34 per share (Basic and Diluted)
  • Other Equity: 43,969
  • Cash and Cash Equivalents: 5,905

Half Year Ended September 30, 2026:

  • Revenue from Operations: 12,422 (YoY: +54.7% from 8,030)
  • Total Income: 13,437 (YoY: +60.4% from 8,376)
  • Net Profit: 2,427 (YoY: +42.3% from 1,705)
  • EPS: ₹11.64 per share (Basic and Diluted)

Segment-wise Performance:

The Company operates in a single operating segment as per Ind AS 108 - Operating Segments. No segment-wise breakdown provided.

Corporate Actions:

  • Dividend: Not declared
  • Share split/Bonus issue/Buyback: Not announced
  • Capital raising: Not announced

Other Significant Information:

  • Further Investment: Approved additional investment of USD 1,000,000 in NPST Global LLC, Wholly Owned Subsidiary
  • Subsidiaries included in consolidation: Time Pay Digital Infotech Private Limited, NPST Global Solutions LLC, SSK Citizen Services Private Limited
  • Accounting Policy: Company has adopted Indian Accounting Standard (IND AS) from financial year 2024-25
  • No exceptional items or one-time adjustments disclosed
  • No change in accounting policy affecting comparability
  • No forward-looking guidance or management outlook provided