California Software Company Limited — Quarter and year ended March 31, 2026
We extracted the following financial tables from the provided quarterly results document (figures in Rs. in lakhs where stated).
| Particulars | Quarter ended March 31, 2026 (Audited) | December 31, 2025 (Unaudited) | March 31, 2025 (Audited) | Year ended March 31, 2026 (Audited) | March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| I. Revenue from Operations | 1,402.64 | 254.04 | 198.95 | 1,965.76 | 544.64 |
| II. Other Income | – | – | – | – | – |
| III. Total Income (I+II) | 1,402.64 | 254.04 | 198.95 | 1,965.76 | 544.64 |
| IV. Expenses | |||||
| Employee benefit expenses | 125.89 | 81.60 | 78.79 | 384.76 | 243.55 |
| Finance costs | – | – | – | – | – |
| Depreciation/Amortisation expenses | 23.59 | 14.22 | 13.98 | 56.40 | 56.70 |
| Other expenses | 13.91 | 22.01 | 67.70 | 92.23 | 144.56 |
| Total expenses | 163.39 | 117.82 | 160.47 | 533.39 | 444.80 |
| V. Profit / (loss) before tax (III – IV) | 1,239.25 | 136.22 | 38.48 | 1,432.37 | 99.84 |
| Exceptional items | – | – | – | – | – |
| Profit before tax | 1,239.25 | 136.22 | 38.48 | 1,432.37 | 99.84 |
| VI. Tax expenses | |||||
| Current tax | 313.85 | 35.42 | 10.71 | 364.07 | 29.68 |
| Deferred tax | 5.66 | – | (1.78) | 5.66 | (1.78) |
| VII. Profit / (loss) after tax (V – VI) | 919.74 | 100.80 | 29.56 | 1,062.64 | 71.94 |
| VIII. Other Comprehensive Income | – | – | – | – | – |
| IX. Total Comprehensive Income (VII + VIII) | 919.74 | 100.80 | 29.56 | 1,062.64 | 71.94 |
| X. Earnings per Equity share* (Face value – Rs. 10) | |||||
| a) Basic | 1.49 | 0.16 | 0.05 | 1.72 | 0.12 |
| b) Diluted | 1.49 | 0.16 | 0.05 | 1.72 | 0.12 |
| XI. Number of Shares | |||||
| a) Basic | 618.28 | 618.28 | 618.28 | 618.28 | 618.28 |
| b) Diluted | 618.28 | 618.28 | 618.28 | 618.28 | 618.28 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| I. ASSETS | ||
| 1. Non-current assets | ||
| a) Property, plant and equipment | 204.31 | 224.74 |
| b) Financial assets | ||
| (i) Investments | 311.38 | 311.38 |
| c) Deferred tax asset | 8.59 | 14.25 |
| Total non-current assets | 524.27 | 550.37 |
| 2. Current assets | ||
| a) Financial assets | ||
| (i) Trade receivables | 1681.76 | 1,840.11 |
| (ii) Cash and cash equivalents | 599.38 | 202.72 |
| (iii) Bank balances other than (ii) above | 1.03 | 1.03 |
| (iv) Other Financial Assets | 2018.69 | 24.41 |
| b) Current tax asset (net) | 380.02 | 380.02 |
| c) Other current assets | 62.96 | 50.77 |
| Total current assets | 4743.83 | 2,499.07 |
| TOTAL ASSETS | 5268.11 | 3,049.44 |
| II. EQUITY AND LIABILITIES | ||
| Equity | ||
| a) Equity share capital | 3316.68 | 2,704.99 |
| b) Other equity | 1121.00 | 58.37 |
| Total equity | 4437.68 | 2,763.36 |
| Liabilities | ||
| 1. Non-current liabilities | ||
| a) Deferred Tax Liabilities | 0.00 | – |
| Total non-current liabilities | 0.00 | – |
| 2. Current liabilities | ||
| a) Financial liabilities | ||
| (i) Borrowings | 161.17 | 80.22 |
| (ii) Trade payables | 18.37 | 47.12 |
| (iii) Other financial liabilities | 1.03 | 1.03 |
| b) Other current liabilities | 649.86 | 157.71 |
| Total current liabilities | 830.43 | 286.08 |
| Total liabilities | 830.43 | 286.08 |
| TOTAL EQUITY AND LIABILITIES | 5268.11 | 3,049.44 |
| Particulars | Year ended March 31, 2026 | Year ended March 31, 2025 |
|---|---|---|
| Cash flow from operating activities | ||
| Profit before tax | 1,432.36 | 99.84 |
| Adjustments for: | ||
| Depreciation and amortisation expense | 56.40 | 56.70 |
| Operating profit before working capital changes | 1,488.77 | 156.54 |
| Changes in working capital: | ||
| Decrease/(Increase) in trade receivables | 158.36 | (374.76) |
| Decrease/(Increase) in other current financial asset | – | – |
| Decrease/(Increase) in Other current assets | (12.18) | (11.76) |
| Increase/(Decrease) in trade payables | (28.75) | 6.32 |
| Increase/(Decrease) in Other current liabilities | 492.15 | 63.37 |
| Increase/(Decrease) in Other current financial assets | (1,994.28) | (17.82) |
| Cash generated from operations | (1,384.71) | (334.65) |
| Income Taxes Paid | 364.07 | 29.68 |
| Net cash generated from operating activities | (260.01) | (207.80) |
| Cash flows from investing activities | ||
| Purchase property, plant and equipment | (35.97) | – |
| Net cash outflow from investing activities | (35.97) | – |
| Cash flows from financing activities | ||
| Proceeds from borrowings | 80.95 | 73.71 |
| Dividend on OCRPS | 611.69 | 334.94 |
| Net cash inflow from financing activities | 692.64 | 408.65 |
| Net increase (decrease) in cash and cash equivalents | 396.66 | 200.85 |
| Cash and cash equivalents at the beginning of the financial year | 203.75 | 2.90 |
| Cash and cash equivalents at the end of the year | 600.41 | 203.75 |
| III. | Signatories: | |
|---|---|---|
| • CEO/Managing Director | For CALIFORNIA SOFTWARE COMPANY LIMITED \nDr. Mahalingam Vasudevan \n(Signature present) | |
| • CFO | For CALIFORNIA SOFTWARE COMPANY LIMITED \nMs. Manimala \n(Signature present) | |
| • Audit Committee Chairman | For CALIFORNIA SOFTWARE COMPANY LIMITED \nA.V.N. Srimathi \n(Signature present) | |
| • Statutory Auditor | For K. GOPAL RAO & CO., \nChartered Accountants \nICAI Firm registration no. 000656S \nMADAN GOPAL NARAYANAN \nMadan Gopal Narayanan \nPartner \nMembership no. 211784 \nDigitally signed by MADAN GOPAL NARAYANAN \nDate: 2026.04.29 22:09:45 +05’30’ |
| Particulars | Quarter ended March 31, 2026 (Audited) | December 31, 2025 (Unaudited) | March 31, 2025 (Audited) | Year ended March 31, 2026 (Audited) | March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| I. Revenue from Operations | 1,402.64 | 254.04 | 198.95 | 1,965.76 | 544.64 |
| II. Other Income | – | – | – | – | – |
| III. Total Income (I+II) | 1,402.64 | 254.04 | 198.95 | 1,965.76 | 544.64 |
| IV. Expenses | |||||
| – Employee benefit expenses | 125.89 | 81.60 | 78.79 | 384.76 | 243.55 |
| – Depreciation / Amortisation expenses | 23.59 | 14.22 | 13.98 | 56.40 | 56.70 |
| – Other expenses | 13.91 | 22.01 | 67.70 | 92.23 | 144.56 |
| Total expenses | 163.39 | 117.82 | 160.47 | 533.39 | 444.80 |
| V. Profit / (loss) before tax (III – IV) | 1,239.25 | 136.22 | 38.48 | 1,432.37 | 99.84 |
| VI. Tax expenses | |||||
| – Current tax | 313.85 | 35.42 | 10.71 | 364.07 | 29.68 |
| – Deferred tax | 5.66 | – | (1.78) | 5.66 | (1.78) |
| VII. Profit / (loss) after tax (V – VI) | 919.74 | 100.80 | 29.56 | 1,062.63 | 71.94 |
| VIII. Other Comprehensive Income | – | – | – | – | – |
| IX. Total Comprehensive Income (VII + VIII) | 919.74 | 100.80 | 29.56 | 1,062.63 | 71.94 |
| X. Earnings per Equity share* (Face value – Rs. 10) | |||||
| a) Basic | 1.49 | 0.16 | 0.05 | 1.72 | 0.12 |
| b) Diluted | 1.49 | 0.16 | 0.05 | 1.72 | 0.12 |
| XI. Number of Shares | |||||
| a) Basic | 618.28 | 618.28 | 618.28 | 618.28 | 618.28 |
| b) Diluted | 618.28 | 618.28 | 618.28 | 618.28 | 618.28 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| I. ASSETS | ||
| 1. Non-current assets | ||
| a) Property, plant and equipment | 204.31 | 224.74 |
| b) Deferred tax asset | 8.59 | 14.25 |
| Total non-current assets | 212.89 | 238.99 |
| 2. Current assets | ||
| a) Financial assets | ||
| (i) Trade receivables | 1,681.76 | 1,840.11 |
| (ii) Cash and cash equivalents | 600.48 | 203.83 |
| (iii) Bank balances other than (ii) above | 1.03 | 1.03 |
| (iv) Other Financial Assets | 2,018.69 | 24.41 |
| b) Current tax asset (net) | 380.02 | 380.02 |
| c) Other current assets | 62.96 | 50.77 |
| Total current assets | 4,744.93 | 2,500.17 |
| TOTAL ASSETS | 4,957.83 | 2,739.16 |
| II. EQUITY AND LIABILITIES | ||
| Equity | ||
| a) Equity share capital | 3,316.68 | 2,704.99 |
| b) Other equity | 810.72 | (251.91) |
| Total equity | 4,127.41 | 2,453.08 |
| Liabilities | ||
| 1. Non-current liabilities | ||
| a) Deferred Tax Liabilities | (No value) | (No value) |
| Total non-current liabilities | (No value) | (No value) |
| 2. Current liabilities | ||
| a) Financial liabilities | ||
| (i) Borrowings | 161.17 | 80.22 |
| (ii) Trade payables | 18.37 | 47.12 |
| (iii) Other financial liabilities | 1.03 | 1.03 |
| b) Other current liabilities | 649.86 | 157.71 |
| Total current liabilities | 830.43 | 286.08 |
| Total liabilities | 830.43 | 286.08 |
| TOTAL EQUITY AND LIABILITIES | 4,957.83 | 2,739.16 |
| Particulars | Year ended March 31, 2026 | Year ended March 31, 2025 |
|---|---|---|
| Cash flow from operating activities | ||
| Profit before tax | 1,432.36 | 99.84 |
| Adjustments for: | ||
| Depreciation and amortisation expense | 56.40 | 56.70 |
| Operating profit before working capital changes | 1,488.77 | 156.54 |
| Changes in working capital: | ||
| Decrease/(Increase) in trade receivables | 158.36 | (374.76) |
| Decrease/(Increase) in other current financial asset | – | – |
| Decrease/(Increase) in Other current Liabilities | (13.21) | 63.37 |
| Increase/(Decrease) in trade payables | (28.75) | 6.32 |
| Increase/(Decrease) in Other current Assets | 492.15 | (11.76) |
| Increase/(Decrease) in Other current financial Assets | (1,994.28) | (17.82) |
| Cash generated from operations | (1,385.74) | (334.65) |
| Income Taxes Paid | 364.07 | 29.68 |
| Net cash generated from operating activities | (261.04) | (207.80) |
| Cash flows from investing activities | ||
| Purchase property, plant and equipment | (35.97) | – |
| Net cash outflow from investing activities | (35.97) | – |
| Cash flows from financing activities | ||
| Proceeds from borrowings | 80.95 | 73.71 |
| Dividend on OCRPS | 611.69 | 334.94 |
| Net cash inflow from financing activities | 692.64 | 408.65 |
| Net increase (decrease) in cash and cash equivalents | 395.63 | 200.85 |
| Cash and cash equivalents at the beginning of the financial year | 204.86 | 4.01 |
| Cash and cash equivalents at end of the year | 600.48 | 204.86 |