Key Financial Figures - Standalone (Rupees in Lakhs)

Quarter Ended 30 September 2026:

  • Net Sales/Income from Operations: ₹744.58
  • Other Income: ₹25.24
  • Total Income: ₹769.82
  • Employee Benefits Expense: ₹584.69
  • Depreciation and Amortization: ₹10.02
  • Finance Costs: ₹39.52
  • Other Expenses: ₹66.32
  • Total Expenses: ₹700.55
  • Profit Before Tax: ₹66.67
  • Current Tax: ₹17.18
  • Deferred Tax: ₹(0.40)
  • Net Profit: ₹49.89
  • Basic and Diluted EPS: ₹0.80

Quarter Ended 30 September 2025 (Comparison):

  • Net Sales/Income from Operations: ₹642.78
  • Other Income: ₹25.08
  • Total Income: ₹667.86
  • Net Profit: ₹68.31
  • Basic and Diluted EPS: ₹1.09

Half Year Ended 30 September 2026:

  • Net Sales/Income from Operations: ₹1,388.05
  • Other Income: ₹52.13
  • Total Income: ₹1,440.18
  • Net Profit: ₹88.84
  • Basic and Diluted EPS: ₹1.42

Key Financial Figures - Consolidated (Rupees in Lakhs)

Quarter Ended 30 September 2026:

  • Net Sales/Income from Operations: ₹7,560.06
  • Other Income: ₹2.99
  • Total Income: ₹7,563.05
  • Net Profit: ₹43.54
  • Basic and Diluted EPS: ₹0.69

Half Year Ended 30 September 2026:

  • Net Sales/Income from Operations: ₹14,978.07
  • Other Income: ₹87.81
  • Total Income: ₹15,065.88
  • Net Profit: ₹282.06
  • Basic and Diluted EPS: ₹4.49

Capital Structure

  • Paid-up Equity Share Capital: ₹627.50 lakhs (Face value ₹10 per share)
  • Reserves and Surplus (Standalone): ₹1,229.99 lakhs as of 30 September 2026

Subsidiary Information

The consolidated results include figures from seven subsidiaries:

1. SITI Corporation Inc - USA

2. 5 Element Homes Private Ltd

3. Accel Force Pte Ltd-Singapore and its subsidiaries:

  • Accelfarce EU Lid
  • Solix Technologies Inc USA
  • Solx Soflech Pvt Ltd

4. Emagia Corporation, USA

Exchange conversion rate used: US $1 = INR 95.96 (compared to INR 88.79 as of 30 September 2025)

Segment Reporting

The company operates primarily in software development services, products, and information technology-enabled business activities. Segment reporting is based on geographical location:

  • Overseas revenue
  • Domestic revenue

Cash Flow Statements

Standalone Cash Flow for Period Ended 30 September 2026:

  • Net Cash Flow from Operating Activities: ₹18,728,983
  • Net Cash Used in Investing Activities: ₹(1,301,447)
  • Net Cash Used in Financing Activities: ₹(15,900,826)
  • Net Increase in Cash: ₹1,526,709
  • Cash at End of Period: ₹4,262,708

Consolidated Cash Flow for Year Ended 30 September 2026:

  • Net Cash Flow from Operating Activities: ₹(40,945,757)
  • Net Cash Used in Investing Activities: ₹(102,552,088)
  • Net Cash from Financing Activities: ₹2,960,350
  • Net Decrease in Cash: ₹(140,537,461)
  • Cash at End of Period: ₹167,367,326

Auditor Review

Independent auditor Ramu & Ravi Chartered Accountants (FRN: 006610S) issued limited review reports for both standalone and consolidated financial results. The review was conducted in accordance with SRE 2410 issued by ICAI.

The auditor noted that they did not review the financial results of subsidiaries included in the consolidated unaudited financial results, which reflect:

  • Total revenues of ₹212.79 Crores
  • Total net profit/(loss) after tax of ₹2.37 Crores
  • Net cash flows amounting to (₹14.05) Crores

These subsidiary results were reviewed by other auditors and unaudited financials submitted by Management.

Additional Information

  • No complaints received from investors during the year
  • Previous period figures have been regrouped/reclassified to conform to current period classification
  • Minority interest has been appropriately reflected in the results
  • EPS is calculated on Net Profit after deducting Minority Interest