Oracle Financial Q2 Net Profit Up 35.6% YoY

Reporting Period: Quarter and half year ended September 30, 2026 (Q2 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting - Unaudited Financial Results

Date of Board Meeting / Approval: October 23, 2026

Audit Opinion: Unmodified review conclusion

Auditor's Comment: No material misstatements identified; prepared in accordance with Ind AS 34

Quarter Ended September 30, 2026:

Revenue from Operations: ₹14,265 (vs. ₹13,009 in Q2 FY26 - +9.7% YoY)
Total Income: ₹14,901
Net Profit: ₹6,275 (vs. ₹4,626 in Q2 FY26 - +35.6% YoY)
EPS Basic: ₹72.06 (vs. ₹53.23 in Q2 FY26)
EPS Diluted: ₹71.75 (vs. ₹52.97 in Q2 FY26)

Half Year Ended September 30, 2026:

Revenue from Operations: ₹39,934 (vs. ₹26,977 in H1 FY26 - +48.0% YoY)
Total Income: ₹41,193
Net Profit: ₹19,911 (vs. ₹10,498 in H1 FY26 - +89.7% YoY)
EPS Basic: ₹228.68 (vs. ₹120.81 in H1 FY26)
EPS Diluted: ₹227.69 (vs. ₹120.20 in H1 FY26)

Other Equity: ₹66,730 (as of September 30, 2026 vs. ₹69,710 as of March 31, 2026)

Cash and Cash Equivalents: ₹1,766 (as of September 30, 2026 vs. ₹2,207 as of March 31, 2026)

Debt: Not specifically disclosed

Quarter Ended September 30, 2026:

Revenue from Operations: ₹19,066 (vs. ₹17,888 in Q2 FY26 - +6.6% YoY)
Total Income: ₹19,721
Net Profit: ₹7,024 (vs. ₹5,461 in Q2 FY26 - +28.6% YoY)
EPS Basic: ₹80.66 (vs. ₹62.84 in Q2 FY26)
EPS Diluted: ₹80.32 (vs. ₹62.53 in Q2 FY26)

Half Year Ended September 30, 2026:

Revenue from Operations: ₹50,318 (vs. ₹36,410 in H1 FY26 - +38.2% YoY)
Total Income: ₹51,749
Net Profit: ₹21,179 (vs. ₹11,880 in H1 FY26 - +78.3% YoY)
EPS Basic: ₹243.24 (vs. ₹136.71 in H1 FY26)
EPS Diluted: ₹242.19 (vs. ₹136.03 in H1 FY26)

Other Equity: ₹76,452 (as of September 30, 2026 vs. ₹77,830 as of March 31, 2026)

Cash and Cash Equivalents: ₹16,150 (as of September 30, 2026 vs. ₹14,882 as of March 31, 2026)

Debt: Not specifically disclosed

Products Segment (Licenses and related activities):

Services Segment (IT solutions and consulting):

Dividend: Equity dividend paid of ₹23,495 million during H1 FY27

ESOP Allotment: 29,878 equity shares allotted in Q2 FY27 and 66,884 in H1 FY27 under ESOP schemes

Special Transactions:

During Q1 FY27 (quarter ended June 30, 2026), the Company entered into an agreement with an existing customer for licensing of software products, transfer of personnel, and provision of transition services, recognizing license revenue of ₹9,353 million and other income of ₹191 million

Employee Benefits:

Employee benefit expenses include severance expenses of ₹299 million (Q2 FY27) and ₹1,450 million (H1 FY27)
Provision of ₹752 million recorded for FY26 due to implementation of New Labour Code

Subsidiary Transactions:

During FY26, reversed ₹167 million provision for diminution in value of investment in ISP Internet Mauritius Company
Received dividends from subsidiaries: ₹240 million from Oracle (OFSS) Processing Services Limited, ₹439 million from Oracle (OFSS) BPO Services Limited, ₹138 million from ISP Internet Mauritius Company, and ₹3,517 million from Oracle Financial Services Software America, Inc.

Assets Position (Standalone as of September 30, 2026):

Cash Flow (Standalone H1 FY27):