Birlasoft Limited — Quarter and year ended March 31, 2026
The document includes audited standalone and consolidated financial results for the quarter and year ended March 31, 2026, along with segment, balance sheet, and cash flow statements.
| Particulars | Quarter ended March 31, 2026 (Audited) (Refer note 7) | December 31, 2025 (Unaudited) | March 31, 2025 (Audited) (Refer note 7) | Year ended March 31, 2026 (Audited) | March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| Revenue from operations | 13,486.25 | 13,475.32 | 13,168.88 | 53,099.58 | 53,752.39 |
| Other income (net) (Refer note 5) | (37.37) | 134.10 | 198.71 | 648.05 | 1,085.37 |
| Total income | 13,448.88 | 13,609.42 | 13,367.59 | 53,747.63 | 54,837.76 |
| Purchases of equipment and software licences | 28.20 | 6.95 | 202.55 | 249.01 | 1,493.90 |
| Change in inventories of equipment | (0.13) | 4.11 | 98.75 | 57.68 | (103.94) |
| Employee benefits expense | 7,862.98 | 8,094.54 | 7,781.21 | 31,707.79 | 32,007.94 |
| Finance costs | 38.56 | 56.87 | 55.09 | 196.02 | 234.38 |
| Depreciation and amortisation expense | 193.01 | 200.77 | 216.34 | 803.25 | 857.09 |
| Other expenses | 3,103.42 | 2,921.73 | 3,350.62 | 12,424.62 | 13,380.05 |
| Total expenses | 11,226.04 | 11,284.97 | 11,704.56 | 45,438.37 | 47,869.42 |
| Profit before exceptional items and tax | 2,222.84 | 2,324.45 | 1,663.03 | 8,309.26 | 6,968.34 |
| Impact of New Labour Codes (Refer note 6) | – | 406.88 | – | 406.88 | – |
| Profit before tax | 2,222.84 | 1,917.57 | 1,663.03 | 7,902.38 | 6,968.34 |
| Current tax | 380.36 | 805.88 | 340.02 | 2,788.66 | 1,726.08 |
| Deferred tax charge/(credit) | 83.16 | (87.20) | 101.96 | (69.85) | 74.66 |
| Total tax expense | 463.52 | 718.68 | 441.98 | 2,718.81 | 1,800.74 |
| Profit for the period | 1,759.32 | 1,198.89 | 1,221.05 | 5,183.57 | 5,167.60 |
| Total other comprehensive income for the period (net of taxes) | 1,387.41 | 386.71 | 127.73 | 2,751.35 | 349.53 |
| Total comprehensive income for the period | 3,146.73 | 1,585.60 | 1,348.78 | 7,934.92 | 5,517.13 |
| Paid up equity capital [Face value ₹ 2/- per share] | Quarter ended March 31, 2026 (Audited) | December 31, 2025 (Unaudited) | March 31, 2025 (Audited) | Year ended March 31, 2026 (Audited) | March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| Paid up equity capital [Face value ₹ 2/- per share] | 559.01 | 557.38 | 555.75 | 559.01 | 555.75 |
| Other equity | – | – | – | 40,571.65 | 34,226.53 |
| Basic (₹) | Diluted (₹) | |
|---|---|---|
| March 31, 2026 (Audited) | 6.27 | 6.24 |
| December 31, 2025 (Unaudited) | 4.28 | 4.26 |
| March 31, 2025 (Audited) | 4.38 | 4.34 |
| Year ended March 31, 2026 (Audited) | 18.54 | 18.50 |
| Year ended March 31, 2025 (Audited) | 18.64 | 18.48 |
| Sr No | 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) |
|---|---|---|---|---|---|---|
| 1 | Revenue by Industry Practice – Banking, Financial Services and Insurance | 3,250.88 | 3,281.05 | 3,170.85 | 12,958.97 | 12,786.29 |
| 1 | Revenue by Industry Practice – Manufacturing | 5,267.92 | 5,086.35 | 5,190.18 | 20,111.56 | 21,314.74 |
| 1 | Revenue by Industry Practice – Energy and Utilities | 2,383.97 | 2,252.16 | 2,224.20 | 9,175.80 | 8,671.56 |
| 1 | Revenue by Industry Practice – Life Sciences & Services | 2,583.48 | 2,855.76 | 2,583.65 | 10,853.25 | 10,979.80 |
| 1 | Revenue from operations | 13,486.25 | 13,475.32 | 13,168.88 | 53,099.58 | 53,752.39 |
| 2 | Segment Results – Banking, Financial Services and Insurance | 1,027.92 | 1,010.77 | 839.01 | 3,853.45 | 3,409.41 |
| 2 | Segment Results – Manufacturing | 1,480.67 | 1,541.88 | 1,086.73 | 5,317.05 | 4,244.90 |
| 2 | Segment Results – Energy and Utilities | 939.78 | 896.76 | 745.80 | 3,516.83 | 2,652.68 |
| 2 | Segment Results – Life Sciences & Services | 301.92 | 563.52 | 320.11 | 1,815.39 | 1,730.77 |
| 2 | Total | 3,750.29 | 4,012.93 | 2,991.65 | 14,502.72 | 12,037.76 |
| 2 | Less: Finance costs | 38.56 | 56.87 | 55.09 | 196.02 | 234.38 |
| 2 | Less: Exceptional Item – Impact of New Labour Codes (Refer note 6) | – | 406.88 | – | 406.88 | – |
| 2 | Less: Other unallocable expenditure (net of unallocable income) | 1,488.89 | 1,631.61 | 1,273.53 | 5,997.44 | 4,835.04 |
| 2 | Profit before tax | 2,222.84 | 1,917.57 | 1,663.03 | 7,902.38 | 6,968.34 |
| Particulars | March 31, 2026 (Audited) | March 31, 2025 (Audited) |
|---|---|---|
| A. ASSETS | ||
| 1. Non-current assets | ||
| a. Property, plant and equipment | 1,088.55 | 970.00 |
| b. Right-of-use assets | 1,244.55 | 1,335.66 |
| c. Capital work-in-progress | 18.45 | 48.86 |
| d. Goodwill | 5,648.13 | 5,071.84 |
| e. Other intangible assets | 363.51 | 61.45 |
| f. Intangible assets under development | – | 176.33 |
| g. Financial assets – Investments | 1,809.59 | 2,971.80 |
| g. Financial assets – Finance lease receivable | 432.55 | 529.15 |
| g. Financial assets – Other financial assets | 133.72 | 293.13 |
| h. Income tax assets (net) | 635.61 | 335.05 |
| i. Deferred tax assets (net) | 1,138.01 | 1,001.53 |
| j. Other non-current assets | 978.85 | 196.75 |
| Total Non-current assets | 13,491.52 | 12,991.55 |
| 2. Current assets | ||
| a. Inventories | 46.26 | 103.94 |
| b. Financial assets – Investments | 19,904.52 | 14,570.56 |
| b. Financial assets – Trade receivables | 12,125.33 | 9,801.60 |
| b. Financial assets – Cash and cash equivalents | 4,260.34 | 3,270.84 |
| b. Financial assets – Bank balances other than cash and cash equivalents | 398.94 | 1,177.98 |
| b. Financial assets – Finance lease receivable | 245.12 | 181.98 |
| b. Financial assets – Other financial assets | 29.81 | 67.12 |
| c. Other current assets | 2,160.69 | 2,458.33 |
| Total Current assets | 39,171.01 | 31,632.35 |
| TOTAL ASSETS | 52,662.53 | 44,623.90 |
| B. EQUITY AND LIABILITIES | ||
| Equity – a. Equity share capital | 559.01 | 555.75 |
| Equity – b. Other equity | 40,571.65 | 34,226.53 |
| Total equity | 41,130.66 | 34,782.28 |
| Liabilities – 1. Non-current liabilities | ||
| a. Financial liabilities – Borrowings | 51.30 | 82.41 |
| a. Financial liabilities – Lease liabilities | 1,053.71 | 1,037.80 |
| a. Financial liabilities – Trade payables – a) micro enterprises and small enterprises | – | – |
| a. Financial liabilities – Trade payables – b) creditors other than micro enterprises and small enterprises | 13.79 | 60.18 |
| a. Financial liabilities – Other financial liabilities | 11.86 | 50.03 |
| b. Provisions | 1,279.25 | 757.34 |
| Total Non-current liabilities | 2,409.91 | 1,987.76 |
| 2. Current liabilities | ||
| a. Financial liabilities – Borrowings | 32.02 | 31.66 |
| a. Financial liabilities – Lease liabilities | 270.38 | 358.10 |
| a. Financial liabilities – Trade payables – a) micro enterprises and small enterprises | 17.30 | 3.45 |
| a. Financial liabilities – Trade payables – b) creditors other than micro enterprises and small enterprises | 2,533.47 | 2,349.87 |
| a. Financial liabilities – Other financial liabilities | 1,980.23 | 1,677.67 |
| b. Other current liabilities | 3,172.65 | 2,566.14 |
| c. Provisions | 753.54 | 671.94 |
| d. Income tax liabilities (net) | 362.37 | 195.03 |
| Total Current liabilities | 9,121.96 | 7,853.86 |
| Total Liabilities | 11,531.87 | 9,841.62 |
| TOTAL EQUITY AND LIABILITIES | 52,662.53 | 44,623.90 |
| Particulars | March 31, 2026 (Audited) | March 31, 2025 (Audited) |
|---|---|---|
| A CASH FLOW FROM OPERATING ACTIVITIES – Profit before tax | 7,902.38 | 6,968.34 |
| (Profit)/Loss on sale/disposal of property, plant and equipment and intangible assets (net) | (28.72) | 0.57 |
| Depreciation and amortisation expense | 803.25 | 857.09 |
| Finance costs | 196.02 | 234.38 |
| Interest income | (764.81) | (696.03) |
| Gain on sale / redemption of mutual funds / bonds | (139.56) | (113.89) |
| Fair value gain on financial assets (investments) at fair value through profit or loss | (329.50) | (305.23) |
| Provision for doubtful debts and advances (net) | (275.58) | (73.25) |
| Bad debts written off | 170.05 | 122.74 |
| Liabilities written back | (24.12) | (42.17) |
| Share based payment expenses | 163.21 | 514.06 |
| Unrealized foreign exchange loss | 1,019.25 | 142.80 |
| Operating Profit before working capital changes | 8,691.87 | 7,609.41 |
| Decrease/(Increase) in inventories | 57.68 | (103.94) |
| (Increase)/Decrease in trade receivables | (2,103.31) | 505.94 |
| Decrease/(Increase) in finance lease receivable | 89.76 | (678.78) |
| (Increase)/Decrease in other financials assets and other assets | (483.27) | (70.13) |
| Increase/(Decrease) in trade payables | 150.43 | (349.74) |
| Increase in other financial liabilities, other liabilities and provisions | 1,333.41 | 840.39 |
| Cash generated from operations | 7,736.57 | 7,753.15 |
| Income taxes paid (net of refunds) | (2,927.16) | (1,877.94) |
| Net cash generated from operating activities (A) | 4,809.41 | 5,875.21 |
| B CASH FLOW FROM INVESTING ACTIVITIES – Purchase of property, plant and equipment and intangible assets (including net movement in capital work-in-progress, intangible assets under development and capital advances & payable with respect to property, plant & equipment and intangible assets) | (443.59) | (485.88) |
| Proceeds from sale of property, plant and equipment and intangible assets | 43.73 | 19.81 |
| Purchase of investments | (52,219.74) | (52,717.00) |
| Sale/redemption of investments | 49,644.63 | 49,100.73 |
| Interest received | 521.58 | 471.32 |
| Bank deposits placed | (101.41) | (1,218.91) |
| Proceeds from redemption of bank deposits | 1,122.70 | 459.64 |
| Net cash used in investing activities (B) | (1,432.10) | (4,370.29) |
| C CASH FLOW FROM FINANCING ACTIVITIES – Proceeds from issue of share capital and share application money | 58.62 | 105.66 |
| Proceeds from long term borrowings | – | 140.34 |
| Repayment of long term borrowings | (30.45) | (29.35) |
| Payment of lease liabilities | (460.69) | (445.85) |
| Dividend paid | (1,808.37) | (1,795.82) |
| Interest and finance charges paid | (88.93) | (129.68) |
| Net cash used in financing activities (C) | (2,329.82) | (2,154.70) |
| D Exchange differences on translation of foreign currency cash and cash equivalents (D) | (57.99) | (5.08) |
| Net Increase/(Decrease) in cash and cash equivalents (A + B + C + D) | 989.50 | (654.86) |
| Cash and cash equivalents at end of the year | 4,260.34 | 3,270.84 |
| Cash and cash equivalents at beginning of the year | 3,270.84 | 3,925.70 |
| Net Increase/(Decrease) in cash and cash equivalents | 989.50 | (654.86) |
| Particulars | Quarter ended March 31, 2026 (Audited) (Refer note 7) | December 31, 2025 (Unaudited) | March 31, 2025