ODYSSEY TECHNOLOGIES LIMITED (CIN: L51909TN1990PLC019007)

Financial Results (Quarter Ended June 30, 2026)

Income Statement Highlights (₹ in Lakhs):

  • Revenue from operations: ₹573.55 (compared to ₹601.21 in Q2 FY25, down 4.6%)
  • Other income: ₹70.25 (compared to ₹73.52 in Q2 FY25)
  • Total income: ₹643.80 (compared to ₹674.73 in Q2 FY25)

Expense Breakdown (₹ in Lakhs):

  • Employee benefits expense: ₹475.83 (compared to ₹474.37 in Q2 FY25)
  • Depreciation and amortization: ₹35.71 (compared to ₹42.36 in Q2 FY25)
  • Other expenses: ₹102.48 (compared to ₹85.02 in Q2 FY25, up 20.5%)
  • Total expenses: ₹614.02 (compared to ₹601.75 in Q2 FY25)

Profitability Metrics (₹ in Lakhs):

  • Profit before exceptional items and tax: ₹29.78 (compared to ₹72.98 in Q2 FY25, down 59.2%)
  • Profit before tax: ₹29.78 (compared to ₹72.98 in Q2 FY25)
  • Tax expense: ₹8.22 (Current tax: ₹9.48, Deferred tax asset: ₹(1.26))
  • Profit for the period: ₹21.56 (compared to ₹53.85 in Q2 FY25, down 60%)
  • Other comprehensive income/(loss): ₹(14.72) (remeasurement of defined employee benefit plans)
  • Total comprehensive income: ₹6.84 (compared to ₹64.22 in Q2 FY25)

Earnings Per Share:

  • Basic EPS: ₹0.14 (not annualized, compared to ₹0.34 in Q2 FY25)
  • Diluted EPS: ₹0.14 (not annualized, compared to ₹0.34 in Q2 FY25)

Capital Structure

  • Paid-up equity share capital (face value ₹10): ₹1,594.21 lakhs (compared to ₹1,590.49 lakhs in previous periods)
  • Other equity: ₹4,350.35 lakhs (as of March 31, 2026)

Dividend Information

The Board of Directors had recommended a final dividend of ₹7 per equity share of face value ₹10 each for the financial year ended March 31, 2026. This was approved by shareholders at the Annual General Meeting held on June 3, 2025, and paid on June 9, 2025.

Business Segment Information

The company is engaged in the business of 'software product license and related services' and has only one reportable segment in accordance with Ind-AS 108.

Regulatory and Compliance Information

  • The standalone unaudited financial results have been subjected to limited review by statutory auditors Sekar & Co.
  • Results were reviewed by the audit committee and approved by the Board of Directors at the meeting held on July 29, 2026.
  • Prepared in accordance with Indian Accounting Standards (Ind-AS) as prescribed under Section 133 of the Companies Act, 2013.
  • Previous period's/year's figures have been regrouped wherever necessary to conform to current period's classification.

Auditor's Review Report

Sekar & Co., Chartered Accountants (Firm Registration No: 004859S) conducted a limited review of the financial results. Arun Kumar Ghadei (Membership No: 230158) signed the review report dated July 29, 2026. The auditors concluded that nothing has come to their attention that causes them to believe that the statement contains any material misstatement.

Availability of Results

The results for the quarter ended June 30, 2026, are available on the Bombay Stock Exchange website (www.bseindia.com/corporates) and on the company's website (www.odysseytec.com/investors).