Key Financial Figures - Standalone (Amount in lakhs of ₹)

Quarterly Performance (Q2 FY27 vs Q1 FY27)

  • Revenue from operations: ₹1,370.29 (Q2) vs ₹1,936.72 (Q1)
  • Other income: ₹156.01 (Q2) vs ₹24.48 (Q1)
  • Total income: ₹974.55 (Q2) vs ₹1,142.66 (Q1)
  • Employee benefits expenses: ₹669.17 (Q2) vs ₹913.74 (Q1)
  • Profit/(loss) before tax: ₹99.61 (Q2) vs (₹83.65) (Q1)
  • Tax expense: ₹26.06 (Q2) vs (₹22.29) (Q1)
  • Profit/(loss) for the period: ₹194.16 (Q2) vs ₹12.19 (Q1)
  • Earnings per share (₹): ₹0.19 (Q2) vs ₹2.05 (Q1) (not annualized)

Half-Year Performance (H1 FY27 vs H1 FY26)

  • Revenue from operations: ₹2,569.04 (H1 FY27) vs ₹1,118.18 (H1 FY26)
  • Other income: ₹138.26 (H1 FY27) vs ₹180.49 (H1 FY26)
  • Total income: ₹2,707.30 (H1 FY27) vs ₹2,117.21 (H1 FY26)
  • Profit/(loss) before tax: ₹176.05 (H1 FY27) vs ₹15.96 (H1 FY26)
  • Tax expense: ₹45.03 (H1 FY27) vs ₹3.77 (H1 FY26)
  • Profit/(loss) for the period: ₹131.02 (H1 FY27) vs ₹73.55 (H1 FY26)
  • Earnings per share (₹): ₹1.15 (H1 FY27) vs (₹0.96) (H1 FY26) (not annualized)

Standalone Balance Sheet (as of 30 September 2026)

  • Paid-up equity share capital: ₹639.22 lakhs (face value ₹10 each)
  • Other equity: ₹5,042.15 lakhs
  • Total assets: ₹6,244.86 lakhs
  • Cash and cash equivalents: ₹282.93 lakhs
  • Trade receivables: ₹2,050.50 lakhs

Standalone Cash Flow (H1 FY27)

  • Net cash used in operating activities: (₹410.65) lakhs
  • Net cash generated from investing activities: ₹783.50 lakhs
  • Net cash used in financing activities: (₹182.24) lakhs
  • Net change in cash: ₹190.61 lakhs

Key Financial Figures - Consolidated (Amount in lakhs of ₹)

Quarterly Performance (Q2 FY27 vs Q1 FY27)

  • Revenue from operations: ₹5,581.65 (Q2) vs ₹5,448.61 (Q1)
  • Other income: ₹156.45 (Q2) vs ₹25.67 (Q1)
  • Total income: ₹5,738.10 (Q2) vs ₹5,474.28 (Q1)
  • Profit/(Loss) before tax: ₹209.13 (Q2) vs ₹304.61 (Q1)
  • Tax expense: ₹93.91 (Q2) vs ₹15.27 (Q1)
  • Profit/(loss) for the period: ₹115.22 (Q2) vs ₹289.34 (Q1)
  • Earnings per share (₹): ₹3.13 (Q2) vs ₹3.07 (Q1) (not annualized)

Half-Year Performance (H1 FY27 vs H1 FY26)

  • Revenue from operations: ₹11,030.26 (H1 FY27) vs ₹8,374.31 (H1 FY26)
  • Other income: ₹182.12 (H1 FY27) vs ₹160.75 (H1 FY26)
  • Total income: ₹11,212.38 (H1 FY27) vs ₹8,535.06 (H1 FY26)
  • Profit/(Loss) before tax: ₹513.74 (H1 FY27) vs (₹425.57) (H1 FY26)
  • Tax expense: ₹109.18 (H1 FY27) vs ₹98.81 (H1 FY26)
  • Profit/(loss) for the period: ₹404.56 (H1 FY27) vs (₹524.38) (H1 FY26)
  • Earnings per share (₹): ₹6.19 (H1 FY27) vs (₹2.94) (H1 FY26) (not annualized)

Consolidated Balance Sheet (as of 30 September 2026)

  • Paid-up equity share capital: ₹639.22 lakhs
  • Other equity: ₹6,722.26 lakhs
  • Total assets: ₹11,262.26 lakhs
  • Cash and cash equivalents: ₹2,013.62 lakhs
  • Trade receivables: ₹5,489.07 lakhs

Consolidated Cash Flow (H1 FY27)

  • Net cash used in operating activities: (₹9.12) lakhs
  • Net cash generated from investing activities: ₹760.96 lakhs
  • Net cash used in financing activities: (₹211.29) lakhs
  • Net change in cash: ₹540.55 lakhs

Subsidiaries Included in Consolidation

The consolidated results include the following subsidiaries:

1. ITCATS LLC, USA

2. Elite Computer Consultants Inc, USA

3. Sarral Global, Inc, USA

4. Sapplica Inc, USA

Auditor Review

Walker Chandiok & Co LLP conducted limited review of both standalone and consolidated financial results and issued unmodified review reports dated 28 October 2026. The audit firm registration number is 001076N/N500013, with partner Rohit Kumar Mittal (Membership No.: 223779) signing the reports.

Board Approval Process

The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 28 October 2026. The meeting commenced at 5:00 p.m. and concluded at 6:30 p.m.

Business Segment Information

The Company is primarily engaged in Staffing and Information Technology related services to customers in India and Overseas, which is considered a single reportable business segment.

Accounting Standards

The financial results have been prepared in accordance with Indian Accounting Standard 34 (Ind AS 34) and other accounting principles generally accepted in India, complying with SEBI Listing Regulations Regulation 33 requirements.