Odyssey Technologies Limited — Unaudited standalone financial results for the quarter and year ended March 31, 2026
Rs. in Lakhs
| SL. NO | PARTICULARS | QUARTER ENDED | YEAR ENDED |
|---|---|---|---|
| 31-Mar-26 (Audited) (1) | 31-Mar-26 (Audited) (4) | ||
| 31-Dec-25 (Unaudited) (2) | 31-Mar-25 (Audited) (5) | ||
| 31-Mar-25 (Audited) (3) | 31-Mar-25 (Audited) (5) | ||
| I | Revenue from operations | 766.07 | 2,730.18 |
| II | Other Income | 87.26 | 293.59 |
| III | Total Income (I+II) | 853.33 | 3,023.77 |
| IV | Expenses | ||
| Employee benefits expense | 485.22 | 1,969.57 | |
| Depreciation and amortisation expenses | 44.36 | 175.06 | |
| Other expenses | 98.40 | 337.58 | |
| Total expenses (IV) | 627.98 | 2,482.21 | |
| V | Profit before exceptional items and tax (III-IV) | 225.35 | 541.56 |
| VI | Exceptional items | – | – |
| VII | Profit before Tax (V-VI) | 225.35 | 541.56 |
| VIII | Tax expense: | ||
| (1) Current Tax | 58.84 | 136.28 | |
| (2) Deferred Tax Liability / (Asset) | (4.94) | 2.95 | |
| IX | Profit for the period (VII-VIII) | 171.45 | 402.33 |
| X | Other Comprehensive Income / (Loss) – Net of Tax: Items that are not reclassified subsequently to profit or loss: | ||
| Remeasurement of defined employee benefit plans | 17.14 | 36.40 | |
| XI | Total Comprehensive Income | 188.59 | 438.73 |
| XII | Paid-up equity share capital (Face value Rs. 10) | 1,590.49 | 1,590.49 |
| XIII | Other Equity | 4,350.35 | |
| XIV | Earnings Per Equity Share of Rs.10/- each (EPS) [Not annualised*] (in Rs.) (for Continuing Operations) | ||
| – Basic | 1.08* | 2.53 | |
| – Diluted | 1.07* | 2.52 |
Note: EPS marked with * indicates not annualised. Values are in Rs. Lakhs unless otherwise stated.
Rs. in Lakhs
| Particulars | As at Mar 31, 2026 (Audited) | As at Mar 31, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| (a) Property, Plant and Equipment | 788.68 | 840.24 |
| (b) Other Intangible Assets | 435.67 | 531.22 |
| (c) Financial Assets | ||
| (i) Loans | 0.11 | 0.11 |
| (ii) Other Financial Assets | 17.96 | 17.96 |
| (d) Income Tax Assets | 25.84 | 35.00 |
| (e) Other Non-current Assets | 44.85 | 24.87 |
| Total Non-current Assets | 1,313.11 | 1,449.40 |
| Current Assets | ||
| (a) Financial Assets | ||
| (i) Trade Receivables | 374.44 | 497.55 |
| (ii) Cash and Cash Equivalents | 4,332.55 | 3,828.94 |
| (iii) Loans | 1.11 | 0.65 |
| (iv) Other Financial Assets | 8.71 | 15.55 |
| (b) Income Tax Assets | 152.37 | 123.50 |
| (c) Other Current Assets | 217.16 | 28.11 |
| Total Current Assets | 5,086.34 | 4,494.30 |
| Total Assets | 6,399.45 | 5,943.70 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity Share Capital | 1,590.49 | 1,586.71 |
| (b) Other Equity | 4,350.35 | 4,061.72 |
| Total Equity | 5,940.84 | 5,648.43 |
| LIABILITIES | ||
| Non-current liabilities | ||
| (a) Deferred Tax Liabilities (Net) | 94.91 | 91.96 |
| Total Non-current Liabilities | 94.91 | 91.96 |
| Current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Trade Payables | ||
| (1) Dues to micro enterprises and small enterprises | 3.84 | 3.67 |
| (2) Dues to creditors other than micro and small enterprises | 14.86 | 11.70 |
| (ii) Other Financial Liabilities | 3.71 | – |
| (b) Other Current Liabilities | 341.29 | 187.94 |
| Total Current Liabilities | 363.70 | 203.31 |
| Total Equity and Liabilities | 6,399.45 | 5,943.70 |
Rs. in Lakhs
| Particulars | (Audited) Year ended 31 Mar 2026 | Year ended 31 Mar 2025 |
|---|---|---|
| A Cash flow from Operating Activities | ||
| Net Profit before tax, per statement of Profit and Loss | 541.56 | 582.83 |
| P&L adjustments: | ||
| Depreciation & Amortisation | 175.06 | 202.76 |
| Interest Income | (269.86) | (250.52) |
| Net gain on investments with Liquid funds | (12.69) | (16.58) |
| (Profit)/Loss on Sale of Assets | 0.05 | (6.87) |
| ESOP Compensation expenses | 7.06 | 20.23 |
| Changes in Assets and Liabilities | ||
| Decrease/(increase) in Trade Receivables | 123.11 | 328.25 |
| Decrease/(increase) in Current Financial Assets | 6.39 | (0.52) |
| Increase/(decrease) in Trade Payables, Other Liabilities | 160.39 | (36.94) |
| Changes in Other Current Assets | (189.05) | (8.76) |
| Defined Benefit Liability Provision | 25.58 | (8.33) |
| Cash generated from Operating Activities | 567.60 | 805.55 |
| Income Tax Paid | (165.16) | (180.35) |
| Net Cash generated from Operating Activities (A) | 402.44 | 625.20 |
| B Cash flow from Investing Activities | ||
| Purchase of Fixed Assets | (28.00) | (45.98) |
| Proceeds from Sale of Assets | – | 9.79 |
| Investment in Bank – Long Term | – | 1.20 |
| Interest Received | 269.86 | 250.52 |
| Net gain on investments with Liquid funds | 12.69 | 16.58 |
| Net cash generated from Investing Activities (B) | 254.55 | 232.11 |
| C Cash flow from financing activities | ||
| Proceeds from issue of share capital | 3.78 | 6.00 |
| Securities Premium on issue of share capital | 1.89 | 3.00 |
| Dividend Paid | (159.05) | – |
| Net cash generated from / (used in) financing activities (C) | (153.38) | 9.00 |
| D Net increase in Cash and Cash Equivalents (A)+(B)+(C) | 503.61 | 866.31 |
| Cash and cash equivalents at the beginning of the year | 3,828.94 | 2,962.63 |
| Cash and Cash Equivalents at the end of the year | 4,332.55 | 3,828.94 |