Financial Results Overview

Consolidated Financial Results (₹ in Lakhs except per share data)

Quarter Ended September 30, 2026:

  • Total Income: ₹126.65
  • Total Expenses: ₹60.27
  • Profit Before Tax: ₹66.38
  • Tax Expenses: ₹9.30
  • Net Profit for the period: ₹57.08
  • Earnings Per Share (Basic & Diluted): ₹1.45
  • Total Comprehensive Income for the period: Negative ₹114.40

Quarter Ended September 30, 2025 (Comparative):

  • Total Income: ₹119.81
  • Total Expenses: ₹36.64
  • Profit Before Tax: ₹83.17
  • Tax Expenses: ₹15.49
  • Net Profit for the period: ₹67.68
  • Earnings Per Share (Basic & Diluted): ₹1.74
  • Total Comprehensive Income for the period: Negative ₹73.20

Half Year Ended September 30, 2026:

  • Total Income: ₹218.73
  • Total Expenses: ₹102.74
  • Profit Before Tax: ₹115.99
  • Tax Expenses: ₹21.41
  • Net Profit for the period: ₹94.58
  • Earnings Per Share (Basic & Diluted): ₹2.35
  • Total Comprehensive Income for the period: ₹944.94

Half Year Ended September 30, 2025 (Comparative):

  • Total Income: ₹201.88
  • Total Expenses: ₹75.96
  • Profit Before Tax: ₹125.93
  • Tax Expenses: ₹28.82
  • Net Profit for the period: ₹97.11
  • Earnings Per Share (Basic & Diluted): ₹2.42
  • Total Comprehensive Income for the period: ₹894.53

Standalone Financial Results (₹ in Lakhs except per share data)

Quarter Ended September 30, 2026:

  • Total Income: ₹7.81
  • Total Expenses: ₹3.98
  • Profit Before Tax: ₹3.83
  • Tax Expenses: ₹1.33
  • Net Profit for the period: ₹2.50
  • Earnings Per Share (Basic & Diluted): ₹0.14

Half Year Ended September 30, 2026:

  • Total Income: ₹15.63
  • Total Expenses: ₹7.77
  • Profit Before Tax: ₹7.86
  • Tax Expenses: ₹2.77
  • Net Profit for the period: ₹5.09
  • Earnings Per Share (Basic & Diluted): ₹0.28

Cash Flow Statements

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

  • Net Cash from Operating Activities: Negative ₹2.06
  • Net Cash used in Investing Activities: ₹151.50
  • Net cash used in Financing Activities: Negative ₹16.51
  • Net Increase in Cash & Cash Equivalents: ₹132.93
  • Cash & Cash Equivalent at beginning: ₹47.96
  • Cash & Cash Equivalent at end: ₹180.89

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

  • Net Cash used in Operating Activities: Negative ₹10.90
  • Net Cash from Investing Activities: ₹15.63
  • Net Increase in Cash & Cash Equivalents: ₹4.73
  • Cash & Cash Equivalent at beginning: ₹0.60
  • Cash & Cash Equivalent at end: ₹5.33

Assets and Liabilities Position (as at September 30, 2026)

Consolidated:

  • Total Assets: ₹9,310.29
  • Total Equity: ₹4,218.33
  • Non-Controlling Interest: ₹4,574.30
  • Total Liabilities: ₹517.66

Standalone:

  • Total Assets: ₹89.61
  • Total Equity: ₹83.71
  • Total Liabilities: ₹5.90

Key Financial Components

Consolidated Other Income:

  • Q2 FY27: ₹126.65
  • Q1 FY27: ₹92.08
  • Q2 FY26: ₹119.81

Employee Benefits Expenses:

  • Q2 FY27: ₹36.81
  • Q1 FY27: ₹17.88
  • Q2 FY26: ₹16.98

Fair Value Changes on Financial Assets:

  • Q2 FY27: Negative ₹200.10 (pre-tax)
  • Q1 FY27: ₹1,192.34 (pre-tax)
  • Q2 FY26: Negative ₹164.39 (pre-tax)

Tax Components:

  • Current Tax: Q2 FY27 ₹9.12, Q1 FY27 ₹13.80, Q2 FY26 ₹15.31
  • Deferred Tax: Q2 FY27 ₹0.18, Q1 FY27 Negative ₹1.69, Q2 FY26 ₹0.18

Subsidiary Information

The consolidated results include the financial results of Netesoft India Limited (subsidiary), which contributed total revenue of ₹218.73 lakh, total net profit after tax of ₹105.12 lakh, and total comprehensive income of ₹955.47 lakh for the half year ended September 30, 2026.

Additional Notes

  • The company operates in a single segment
  • Previous quarters'/years' figures have been regrouped or rearranged wherever necessary
  • The results were reviewed by the Audit Committee and approved by the Board of Directors
  • Paid-up equity share capital remains unchanged at ₹183.10 lakh (face value of ₹10 per share)