Key Quantitative Figures

Income Statement (₹ in lakhs)

  • Revenue from Operations: ₹1,693.65 (H1 FY27) vs ₹1,523.28 (H1 FY26) - 11.2% increase
  • Other Income: ₹20.17 (H1 FY27) vs ₹19.08 (H1 FY26)
  • Total Income: ₹1,713.82 (H1 FY27) vs ₹1,542.36 (H1 FY26)
  • Employee Benefit Expenses: ₹1,063.94 (H1 FY27) vs ₹931.03 (H1 FY26)
  • Depreciation and Amortization: ₹78.98 (H1 FY27) vs ₹106.03 (H1 FY26)
  • Other Expenses: ₹388.64 (H1 FY27) vs ₹410.45 (H1 FY26)
  • Profit Before Tax: ₹178.73 (H1 FY27) vs ₹74.20 (H1 FY26) - 141% increase
  • Tax Expense:
  • Current Tax: ₹44.19
  • Deferred Tax: -₹17.85 (credit)
  • Taxes of Earlier Years: -₹3.82 (credit)
  • Net Profit After Tax: ₹156.22 (H1 FY27) vs ₹68.08 (H1 FY26) - 129.4% increase

Earnings Per Share (₹ per share, not annualized)

  • Basic EPS (before extraordinary items): ₹9.87 (H1 FY27) vs ₹4.30 (H1 FY26)
  • Diluted EPS (before extraordinary items): ₹9.87 (H1 FY27) vs ₹4.30 (H1 FY26)
  • Basic EPS (after extraordinary items): ₹9.87 (H1 FY27) vs ₹4.30 (H1 FY26)
  • Diluted EPS (after extraordinary items): ₹9.87 (H1 FY27) vs ₹4.30 (H1 FY26)

Balance Sheet Position (₹ in lakhs)

  • Share Capital: ₹158.24 (unchanged at 15,82,400 equity shares of ₹10 each)
  • Reserves and Surplus: ₹1,883.70 (vs ₹1,790.82 as of March 31, 2026)
  • Total Equity: ₹2,041.94 (vs ₹1,949.06)
  • Cash and Cash Equivalents: ₹603.88 (vs ₹376.68)
  • Total Assets: ₹2,429.68 (vs ₹2,405.64)

Cash Flow Statement (₹ in lakhs)

  • Cash from Operating Activities: ₹412.36
  • Cash from Investing Activities: -₹56.59
  • Cash from Financing Activities: -₹128.57
  • Net Increase in Cash: ₹227.20

Dates of Action

  • Board Meeting: November 6, 2026 (12:30 PM to 2:30 PM)
  • Period Ended: September 30, 2026
  • Auditor Review Date: November 6, 2026

Parties Involved

  • Stock Exchange: Bombay Stock Exchange (Scrip Code: 543352, Scrip ID: POBS)
  • Auditors: Bilimoria Mehta & Co., Chartered Accountants (Firm Registration No: 101490W)

Business Segment Information

The Company is engaged in providing Business Process Management Services (BPMS) and according to management, this constitutes a single reportable segment as per AS 17 "Segment Reporting."

Financial Impact

All financial impacts are quantified in the disclosure. The results show improved profitability with net profit increasing by 129.4% year-over-year, supported by revenue growth and reduced depreciation expenses.

Capital Structure Impact

No change in share capital. The number of outstanding equity shares remains constant at 15,82,400 shares of ₹10 face value each.

Cash Flow Implications

Strong operational cash flow generation of ₹412.36 lakhs, primarily used for loan repayment (₹61.75 lakhs), dividend payments (₹63.30 lakhs), and investment activities.

Auditor Conclusion

The statutory auditors, Bilimoria Mehta & Co., issued an unmodified review report stating that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement.