The financial results were recommended by the Audit Committee and are accompanied by a Limited Review Report issued by the Statutory Auditors, M S P R & Co. (FRN: 010152S). The information is also available on the Company's website at https://rnit.ai/announcements.

Financial Performance Highlights (Quarter Ended September 30, 2026)

  • Revenue from operations: ₹1,640.55 lakhs (compared to ₹785.30 lakhs in Q1 FY27 and ₹1,371.95 lakhs in Q2 FY26)
  • Other income: ₹46.02 lakhs
  • Total Income: ₹1,686.57 lakhs
  • Net Profit for the quarter: ₹424.30 lakhs (compared to ₹126.62 lakhs in Q1 FY27 and ₹325.16 lakhs in Q2 FY26)
  • Earnings Per Share (Basic and Diluted): ₹0.50

Financial Performance Highlights (Half Year Ended September 30, 2026)

  • Revenue from operations: ₹2,425.85 lakhs (compared to ₹1,996.83 lakhs in H1 FY26)
  • Other income: ₹80.96 lakhs
  • Total Income: ₹2,506.81 lakhs
  • Net Profit for the period: ₹550.92 lakhs (compared to ₹407.60 lakhs in H1 FY26)
  • Earnings Per Share (Basic and Diluted): ₹0.65

Tax Expenses

  • Current tax for Q2: ₹122.49 lakhs
  • Deferred tax for Q2: ₹20.22 lakhs
  • Total tax expense for half year: ₹189.31 lakhs

Balance Sheet Position (as of September 30, 2026)

  • Paid-up equity share capital: ₹8,479.21 lakhs (face value ₹10 each)
  • Other equity: ₹5,975.96 lakhs (compared to ₹5,425.03 lakhs as of March 31, 2026)
  • Total assets: ₹18,320.57 lakhs (compared to ₹16,714.20 lakhs as of March 31, 2026)
  • Significant asset components:
  • Intangible assets: ₹2,733.35 lakhs
  • Goodwill: ₹3,997.91 lakhs
  • Capital work-in-progress: ₹1,482.93 lakhs
  • Financial assets (investments and other): ₹2,810.96 lakhs
  • Trade receivables: ₹3,084.54 lakhs
  • Cash and cash equivalents: ₹468.72 lakhs (significant decrease from ₹2,867.86 lakhs as of March 31, 2026)

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Net cash flow from operating activities: (₹710.32) lakhs outflow
  • Net cash used in investing activities: (₹2,414.29) lakhs outflow, primarily due to:
  • Capital work-in-progress: (₹1,482.93) lakhs
  • Increase in other financial assets: (₹1,000.01) lakhs
  • Purchase of fixed assets: (₹7.75) lakhs
  • Net cash flow from financing activities: ₹721.64 lakhs inflow, primarily from:
  • Loan taken: ₹830.86 lakhs
  • Interest paid: (₹109.21) lakhs
  • Net decrease in cash and cash equivalents: (₹2,399.15) lakhs

Additional Information

  • The company operates in a single segment: Software development, AI Design, Development, Support & Maintenance
  • The financial statements have been prepared in accordance with Indian Accounting Standard 34 (Ind AS 34)
  • The figures for previous periods have been regrouped/rearranged where necessary to correspond with current period classification
  • The results were signed by Raja Srinivas Nandigam, Managing Director (DIN: 08430111) and T.T.V.R. Seshan, Company Secretary & Compliance Officer (Membership Number: A73647)

The Limited Review Report by M S P R & Co., represented by CA Teja Kiran P (Partner, M. No: 263464), states that nothing has come to their attention that causes them to believe that the accompanying statement contains any material misstatement.