CyberTech Systems and Software Limited (Quarter and year ended March 31, 2026)
Optional commentary: Amounts are in Rs. in lakhs as stated in the document.
| Particulars | Quarter Ended 31-03-2026 Audited | Quarter Ended 31-12-2025 Unaudited | Quarter Ended 31-03-2025 Audited | Year Ended 31-3-2026 Audited | Year Ended 31-3-2025 Audited |
|---|---|---|---|---|---|
| 1 Revenue from Operations | 4,149.12 | 3,941.13 | 4,067.10 | 16,038.73 | 16,104.62 |
| 2 Other Income | 480.61 | 457.37 | 368.73 | 1,854.11 | 1,402.93 |
| 3 Total Income (1+2) | 4,629.73 | 4,398.50 | 4,435.83 | 17,892.84 | 17,507.55 |
| 4 Expenses | |||||
| a) Outsourced service costs | 1,245.75 | 1,193.10 | 1,268.13 | 4,832.51 | 4,690.59 |
| b) Employee Benefits expense | 2,017.48 | 2,088.15 | 1,972.62 | 8,181.94 | 7,867.24 |
| c) Finance Costs | 14.22 | 15.90 | 16.93 | 86.25 | 59.20 |
| d) Depreciation and amortization expense | 69.59 | 68.19 | 76.34 | 272.64 | 386.25 |
| e) Other expenses | 382.18 | 331.98 | 320.67 | 1,434.35 | 1,314.34 |
| Total Expenses | 3,729.22 | 3,697.32 | 3,654.69 | 14,807.69 | 14,317.62 |
| 5 Profit before Tax (3-4) | 900.51 | 701.18 | 781.14 | 3,085.15 | 3,189.93 |
| 6 Tax Expense | |||||
| a) Current Tax | 193.37 | 145.55 | 177.25 | 735.49 | 731.05 |
| b) Deferred Tax | 41.94 | 15.37 | (50.36) | 14.99 | (13.41) |
| c) Tax adjustments for earlier years | – | (2.26) | 0.37 | (2.26) | 5.34 |
| 7 Profit for the period (5-6) | 665.20 | 542.52 | 653.88 | 2,336.93 | 2,466.95 |
| 8 Other Comprehensive Income | |||||
| Items that will not be reclassified to Profit and Loss-Gain / (Loss) | |||||
| a Remeasurement of the net defined benefit liabilities | 83.72 | (16.80) | 6.70 | 33.30 | (64.03) |
| b Income tax relating to items that will not be reclassified to profit and loss | (21.07) | 4.23 | (1.69) | (8.38) | 16.11 |
| 9 Total Comprehensive Income for the period (7+8) | 727.85 | 529.95 | 658.89 | 2,361.85 | 2,419.03 |
| 10 Paid up equity share capital (Face value: Rs.10 per share) | 3,113.06 | 3,113.06 | 3,113.06 | 3,113.06 | 3,113.06 |
| 11 Other equity | 11,793.41 | 16,902.93 | |||
| 12 Earnings per share (of Rs.10 each) | |||||
| Basic (Not annualised) | 2.14 | 1.74 | 2.10 | 7.51 | 7.93 |
| Diluted (Not annualised) | 2.13 | 1.74 | 2.10 | 7.49 | 7.91 |
| As at 31-03-2026 (Audited) | As at 31-03-2025 (Audited) | |
|---|---|---|
| A ASSETS | ||
| 1 Non-Current Assets | ||
| (a) Property, plant and equipment | 1,140.34 | 2,028.18 |
| (b) Right of use (Assets) | 291.96 | 338.64 |
| (c) Investment Property | 1,716.19 | 772.52 |
| (d) Intangible assets | 0.64 | 4.07 |
| (e) Financial assets | ||
| (i) Investments | 3,036.69 | 3,227.30 |
| (ii) Loans | 10.21 | 8.69 |
| (iii) Other financial assets | 473.47 | 451.98 |
| (f) Other non-current assets | 82.70 | 41.19 |
| Subtotal-Non-Current Assets | 6,752.20 | 6,872.57 |
| 2 Current Assets | ||
| (a) Financial assets | ||
| (i) Investments | 333.96 | 2,207.33 |
| (ii) Trade receivables | 3,035.28 | 4,228.44 |
| (iii) Cash and cash equivalents | 1,585.66 | 1,720.26 |
| (iv) Bank balances other than (iii) above | 3,771.62 | 6,076.99 |
| (v) Loans | 8.19 | 21.89 |
| (vi) Other Financial Assets | 1,769.30 | 1,790.13 |
| (b) Current Tax Assets (Net) | – | 10.39 |
| (c) Other current assets | 1,351.78 | 827.42 |
| Subtotal-Current Assets | 11,855.79 | 16,882.85 |
| TOTAL ASSETS | 18,607.99 | 23,755.42 |
| B. EQUITY AND LIABILITIES | ||
| 1 Equity | ||
| (a) Equity share capital | 3,113.06 | 3,113.06 |
| (b) Other equity | 11,793.41 | 16,902.93 |
| Subtotal-Equity | 14,906.47 | 20,015.99 |
| 2 Liabilities | ||
| I Non current liabilities | ||
| (a) Financial liabilities | ||
| (i) Lease Liabilities | 286.37 | 319.80 |
| (ii) Other financial liabilities | 286.17 | 224.04 |
| (b) Deferred tax liabilities (net) | 74.81 | 51.44 |
| Sub total-Non-Current liabilities | 647.35 | 595.28 |
| II Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 377.23 | 402.20 |
| (ii) Lease liabilities | 33.43 | 26.95 |
| (iii) Trade payables | ||
| – Total outstanding of Micro and Small Enterprises | 90.92 | 37.75 |
| – Total outstanding of Creditors other than Micro and Small Enterprises | 1,356.14 | 1,564.83 |
| (iv) Other financial liabilities | 124.47 | 172.96 |
| (b) Other current liabilities | 551.97 | 460.13 |
| (c) Provisions | 496.57 | 479.33 |
| (d) Current tax liabilities (Net) | 23.44 | – |
| Subtotal-Current Liabilities | 3,054.17 | 3,144.15 |
| Total Liabilities | 3,701.52 | 3,739.43 |
| TOTAL EQUITY AND LIABILITIES | 18,607.99 | 23,755.42 |
| Description | For the Year ended 31-03-2026 (Audited) | For the Year ended 31-03-2025 (Audited) |
|---|---|---|
| A. Cash flow from operating activities | ||
| Profit before tax | 3,085.15 | 3,189.93 |
| Adjustments to reconcile net profit to net cash provided by operating activities: | ||
| Depreciation and amortisation expense | 272.64 | 386.25 |
| Unrealised Foreign exchange loss/(gain) | (56.51) | 9.93 |
| Loss on assets disposed / discarded (net) | 20.67 | 8.77 |
| Interest income | (438.88) | (466.71) |
| Finance costs | 86.25 | 59.20 |
| Provision for doubtful receivables, advances and expected credit losses | 5.00 | – |
| Sundry credit balances written back (net) | (18.32) | (7.95) |
| Reversal of expected credit losses | (2.08) | (24.36) |
| Profit on sale of investments in mutual funds | (107.04) | (29.28) |
| Gain on fair valuation of investments in mutual funds | (41.11) | (208.33) |
| Total Adjustments | (279.38) | (272.48) |
| Operating profit before working capital changes | 2,805.77 | 2,917.45 |
| Adjustments for: | ||
| (Increase)/Decrease in trade receivables | 1,251.75 | (668.52) |
| (Increase)/Decrease in loans, other financial assets and other assets | (822.93) | 669.72 |
| Increase in Trade payables, other financial liabilities and other liabilities | 105.51 | 369.95 |
| Total Adjustments | 534.33 | 371.15 |
| Cash generated from operations | 3,340.10 | 3,288.60 |
| Direct taxes paid (net) | (699.40) | (673.01) |
| Net cash flow generated from operating activities (A) | 2,640.70 | 2,615.59 |
| B. Cash flow from investing activities | ||
| Purchase of property, plant & equipment (including capital work-in-progress and capital advances) | (391.46) | (122.07) |
| Sale of property, plant & equipment | 5.75 | 4.61 |
| Purchase of investments | (10.00) | (6,380.26) |
| Proceeds from Sale of Investments | 2,222.13 | 6,059.52 |
| Fixed deposits placed with banks | (9,857.54) | (6,453.74) |
| Fixed deposits matured | 12,334.61 | 5,467.25 |
| Interest received | 530.76 | 301.97 |
| Net cash flow generated from / (used in) investing activities (B) | 4,834.25 | (1,122.72) |
| C. Cash flow from financing activities | ||
| Proceeds from /(Repayments of) short-term borrowings (net) | (24.97) | 67.15 |
| Proceeds from issue of equity shares under ESOP (including securities premium) | – | 6.11 |
| Finance cost paid | (86.25) | (41.16) |
| Dividend Paid | (7,471.38) | (622.61) |
| Payment of Lease liabilities | (26.95) | (24.15) |
| Net cash flow used in financing activities (C) | (7,609.55) | (614.66) |
| Net Increase/(decrease) in cash & cash equivalents (A + B + C) | (134.60) | 878.21 |
| Cash & cash equivalents – Opening | 1,720.26 | 842.05 |
| Cash & cash equivalents – Closing | 1,585.66 | 1,720.26 |
| Particulars | Quarter Ended 31-03-2026 Audited | Quarter Ended 31-12-2025 Unaudited | Quarter Ended 31-03-2025 Audited | Year Ended 31-03-2026 Audited | Year Ended 31-03-2025 Audited |
|---|---|---|---|---|---|
| 1. Revenue from Operations | 6,233.37 | 5,783.95 | 6,149.35 | 23,715.23 | 23,589.69 |
| 2. Other Income | 488.47 | 600.27 | 534.09 | 2,588.01 | 2,023.40 |
| 3. Total Income (1+2) | 6,721.84 | 6,384.22 | 6,683.44 | 26,303.24 | 25,613.09 |
| 4. Expenses | |||||
| a) Outsourced service costs | 1,501.20 | 1,403.08 | 1,534.15 | 5,760.82 | 5,451.81 |
| b) Employee Benefits expense | 3,470.16 | 3,414.70 | 3,266.70 | 13,492.86 | 12,656.48 |
| c) Finance Costs | 16.09 | 17.90 | 17.68 | 94.54 | 61.04 |
| d) Depreciation and amortization expense | 88.52 | 86.52 | 94.28 | 345.67 | 495.40 |
| e) Other expenses | 690.93 | 618.13 | 566.83 | 2,587.18 | 2,311.58 |
| Total Expenses | 5,766.90 | 5,540.33 | 5,479.64 | 22,281.07 | 20,976.31 |
| 5. Profit before Tax (3-4) | 954.94 | 843.89 | 1,203.80 | 4,022.17 | 4,636.78 |
| 6. Tax Expense | |||||
| a) Current Tax | 198.69 | 146.71 | 279.24 | 878.62 | 1,124.52 |
| b) Deferred Tax | 49.51 | 46.09 | (27.93) | 102.84 | 20.96 |
| c) Tax adjustments for earlier years | – | (2.26) | (7.10) | (2.26) | (2.13) |
| **7. |