Financial Results - Standalone (₹ in Lakhs)

Quarter Ended September 30, 2026

  • Revenue from Operations: 4,638.15
  • Other Income: 429.22
  • Total Income: 5,067.37
  • Total Expenses: 4,550.55
  • Profit Before Tax: 516.82
  • Tax Expense: 575.41 (Current Tax: 593.08, Deferred Tax: -17.67)
  • Net Profit After Tax: -58.59 (Loss)
  • EPS: -0.05 (Basic & Diluted)
  • Paid Up Share Capital: 11,270.74 lakh units (Face value ₹10)

Half-Year Ended September 30, 2026

  • Revenue from Operations: 9,122.04
  • Other Income: 816.40
  • Total Income: 9,938.44
  • Total Expenses: 8,902.00
  • Profit Before Tax: 1,036.43
  • Tax Expense: 706.65 (Current Tax: 740.84, Deferred Tax: -34.20)
  • Net Profit After Tax: 329.79
  • EPS: 0.30 (Basic & Diluted)

Financial Results - Consolidated (₹ in Lakhs)

Quarter Ended September 30, 2026

  • Revenue from Operations: 7,386.87
  • Other Income: 48.50
  • Total Income: 7,435.38
  • Total Expenses: 8,306.54
  • Profit Before Tax: -1,460.38 (Loss)
  • Tax Expense: 489.59 (Current Tax: 593.08, Deferred Tax: -103.48)
  • Net Profit After Tax: -1,949.98 (Loss)
  • Minority Interest: -861.92
  • Total Comprehensive Income: -1,088.06
  • EPS: -0.97 (Basic & Diluted)

Half-Year Ended September 30, 2026

  • Revenue from Operations: 14,400.29
  • Other Income: 54.35
  • Total Income: 14,454.64
  • Total Expenses: 15,969.50
  • Profit Before Tax: -2,104.09 (Loss)
  • Tax Expense: 55.49 (Current Tax: 740.84, Deferred Tax: -685.35)
  • Net Profit After Tax: -2,159.58 (Loss)
  • Minority Interest: -1,119.84
  • Total Comprehensive Income: Not quantified
  • EPS: -0.93 (Basic & Diluted)

Fundraising Approval

The Board approved raising funds through preferential issue of convertible equity warrants:

  • Total Warrants: 2,00,00,000 (Two Crore)
  • Issue Price: ₹15 per warrant
  • Total Amount: ₹30,00,00,000 (Thirty Crore)
  • Warrant Tenure: 18 months from allotment date
  • Conversion: Each warrant convertible into 1 equity share of face value ₹10
  • Consideration: Cash

Allottee Details

| S.No. | Name | Category | Warrants |

| 1 | Viswanath Kompella | Promoter | 1,50,00,000 |

| 2 | IT Peer Technologies LLC | Public | 50,00,000 |

Shareholding Impact Post-Issue

  • Promoter holding would increase from 39.46% (4,44,75,538 shares) to 47.60% (6,95,25,538 shares)
  • Public holding would decrease from 60.54% (6,82,31,834 shares) to 52.40% (7,65,21,358 shares)
  • Total paid-up capital would increase to 14,60,46,896 shares from 11,27,07,372 shares

EGM Details

  • Extraordinary General Meeting scheduled: December 10, 2026, at 3:30 PM
  • Meeting Mode: OAVM/VC (Virtual)
  • Cut-off date for eligibility: December 3, 2026
  • E-voting period: December 7, 2026 (9:00 AM) to December 9, 2026 (5:00 PM)
  • E-voting service provider: CDSL
  • Purpose: To seek shareholder approval for preferential warrant issue

Segment Performance (Standalone)

Quarter Ended September 30, 2026

  • SaaS Business: Revenue 4,118.27, Profit 977.73
  • Health Care Services: Revenue 230.39, Loss -491.84
  • IT Enabled Services: Revenue 289.50, Profit 24.78

Half-Year Ended September 30, 2026

  • SaaS Business: Revenue 8,236.76, Profit 944.13
  • Health Care Services: Revenue 468.70, Loss 1,005.91
  • IT Enabled Services: Revenue 416.58, Profit 37.49

Assets and Liabilities Position (₹ in Lakhs)

Standalone as of September 30, 2026

  • Total Assets: 71,363.79
  • Non-Current Assets: 62,490.06
  • Current Assets: 8,873.72
  • Total Equity: 48,718.98
  • Non-Current Liabilities: 14,530.29
  • Current Liabilities: 8,114.51

Consolidated as of September 30, 2026

  • Total Assets: 86,594.80
  • Non-Current Assets: 61,030.97
  • Current Assets: 25,563.83
  • Total Equity: 47,479.74
  • Non-Current Liabilities: 26,103.99
  • Current Liabilities: 13,011.08

Cash Flow Statements (H1 FY27)

Standalone Cash Flow

  • Net Cash from Operating Activities: 5,320.99
  • Net Cash Used in Investing Activities: -10,031.84
  • Net Cash from Financing Activities: 4,583.33
  • Net Increase in Cash: -127.52

Consolidated Cash Flow

  • Net Cash from Operating Activities: -2,258.78
  • Net Cash Used in Investing Activities: -1,013.65
  • Net Cash from Financing Activities: 3,382.59
  • Net Increase in Cash: 110.16

Auditor's Review

P. Murali & Co., Chartered Accountants, reviewed the financial results and stated that nothing has come to their attention causing them to believe the statements contain material misstatements. The review was conducted in accordance with SRE 2410.

Additional Notes

  • The company has 13 subsidiaries including Virinchi Health Care Private Limited, KSoft Systems Inc., and others
  • Operates in 4 major segments: SaaS Business, IDC & IT Services, Health Care Services, and Payment & Credit Services
  • Financial results prepared in accordance with Indian Accounting Standards (Ind AS)
  • Previous year's figures have been rearranged/regrouped where necessary