HYPERSOFT TECHNOLOGIES LIMITED — Quarter and year ended 31-03-2026
Standalone audited financial results (Amt in Lacs except EPS)
| Sl. No. | Particulars | For Quarter ended 31-03-2026 (Audited) | For Quarter ended 31-12-2025 (Unaudited) | For Quarter ended 31-03-2025 (Audited) | Year to Date 31-03-2026 (Audited) | Year Ended 31-03-2025 (Audited) |
|---|---|---|---|---|---|---|
| Nature of Report – Standalone or Consolidated | Standalone | Standalone | Standalone | Standalone | Standalone | |
| I | REVENUE : | |||||
| Revenue from Operations | 1,394.95 | 150.46 | 777.41 | 3,614.03 | 804.75 | |
| II | Other Income | 22.39 | 0.17 | (5.13) | 27.31 | 5.99 |
| III | Total Revenue (I + II) | 1,417.33 | 150.63 | 772.28 | 3,641.34 | 810.73 |
| IV | EXPENSES : | |||||
| a) Cost of Input Services | 1,051.83 | 22.50 | 599.21 | 2,768.05 | 684.85 | |
| b) Employee Benefits Expense | 144.68 | 87.92 | 27.87 | 332.79 | 46.67 | |
| c) Finance Cost | (0.21) | 0.64 | 0.36 | 0.73 | 0.59 | |
| d) Depreciation and Amortisation Expense | 0.10 | 0.10 | 0.39 | 0.40 | 0.67 | |
| e) Any Item exceeding 10 % of the total expenditure | – | – | – | – | – | |
| f) Other Expenses | 86.98 | 14.62 | 15.93 | 133.09 | 30.64 | |
| Total Expenses | 1,283.39 | 125.79 | 643.76 | 3,235.05 | 763.41 | |
| V | Profit / (Loss) before Exceptional and Extraordinary items (III-IV) | 133.94 | 24.84 | 128.52 | 406.29 | 47.32 |
| VI | a) Exceptional Items | – | – | – | – | – |
| b) Extraordinary Items | – | – | – | – | – | |
| VII | Profit / (Loss) Before Tax (V – VI) | 133.94 | 24.84 | 128.52 | 406.29 | 47.32 |
| VIII | Tax Expense : | |||||
| (a) Current Tax | 38.07 | 6.86 | 12.52 | 113.79 | 12.52 | |
| (b) Income Tax – Earlier Years | – | – | 7.85 | – | 7.85 | |
| (c) Deferred Tax | 0.17 | 0.01 | 6.31 | 0.19 | 6.31 | |
| IX | Profit/(Loss) After Tax (Continuing operations) (VII – VIII) | 95.70 | 17.97 | 101.84 | 292.30 | 20.64 |
| X | Other Comprehensive Income (Net) | 1.10 | – | – | 1.10 | – |
| XI | Total Comprehensive Income (IX + X) | 96.80 | 17.97 | 101.84 | 293.40 | 20.64 |
| XII | Paid-up Share Capital | 8,469.22 | 1,649.22 | 449.22 | 8,469.22 | 449.22 |
| XIII | Face Value of the Shares | Rs. 10.00 | Rs. 10.00 | Rs. 10.00 | Rs. 10.00 | Rs. 10.00 |
| XIV | Other Equity : | |||||
| – Total Reserves | 13,214.95 | (10.35) | (206.95) | 13,214.95 | (206.95) | |
| XV | Earnings Per Share (before extraordinary items) (of Rs. 10/- each) Not Annualised : | |||||
| a) Basic | 0.58 | 0.17 | 2.40 | 1.76 | 0.49 | |
| b) Diluted | 0.11 | 0.11 | 2.40 | 0.35 | 0.49 |
Standalone balance sheet as at 31-03-2026 (Rs. In Lakhs)
| Particulars | As at 31-03-2026 (Rs. In Lakhs) | As at 31-03-2025 (Rs. In Lakhs) |
|---|---|---|
| I. ASSETS | ||
| (1) Non-Current Assets : | ||
| (a) Property, Plant and Equipment | 3.02 | 3.24 |
| (b) Other Intangible Assets | 0.25 | 0.22 |
| (c) Financial Assets : | ||
| (i) Investments | 21,148.50 | – |
| (ii) Other Financial Assets | 0.63 | 2.87 |
| (d) Deferred Tax Assets (Net) | – | – |
| Total Non-Current Assets | 21,152.40 | 6.33 |
| (2) Current Assets : | ||
| (a) Financial Assets : | ||
| i) Trade Receivables | 1,777.67 | 179.62 |
| ii) Cash and Cash Equivalents | 92.28 | 45.84 |
| iii) Other Bank balances | 4.25 | 4.04 |
| iv) Other Financial Assets | – | – |
| (b) Current Tax Assets | 82.67 | 28.24 |
| (c) Other Current Assets | 334.82 | 47.65 |
| Total Current Assets | 2,291.69 | 305.39 |
| Total Assets | 23,444.09 | 311.72 |
| II. EQUITY AND LIABILITIES | ||
| (1) Equity : | ||
| (a) Equity Share capital | 8,469.22 | 449.22 |
| (b) Other Equity | 13,214.95 | (206.95) |
| Total Equity | 21,684.17 | 242.27 |
| (2) Liabilities : | ||
| Non-Current Liabilities : | ||
| (a) Provisions | 2.85 | – |
| (b) Deferred Tax Liabilities (Net) | 0.61 | 0.03 |
| Total Non-Current Liabilities | 3.46 | 0.03 |
| Current Liabilities : | ||
| (a) Financial Liabilities : | ||
| i) Short Term Borrowings | – | – |
| ii) Trade Payables | ||
| a) MSME Enterprises | – | 1.70 |
| b) Others | 1,574.62 | 4.75 |
| iii) Other Liabilities | – | 7.83 |
| (b) Other Current Liabilities | 63.45 | 52.09 |
| (c) Short Term Provisions | 118.40 | 3.05 |
| Total Current Liabilities | 1,756.46 | 69.43 |
| Total Liabilities | 1,760.00 | 69.46 |
| Total Equity & Liabilities | 23,444.09 | 311.72 |
Standalone cash flow statement for the year ended 31-03-2026 (Rs. In Lakhs)
| Sno. | Particulars | 2025-26 | 2024-25 |
|---|---|---|---|
| A. Cash Flow from Operating Activities | |||
| Net Profit / (Loss) before Tax | 406.29 | 47.32 | |
| Adjustments for: | |||
| Depreciation | 0.40 | 0.67 | |
| Finance Cost | 0.73 | 0.59 | |
| Interest Income | (0.69) | (5.72) | |
| Loss on Sale of Assets | – | – | |
| OCI Item – Foreign Translation Reserve – US Branch | 1.49 | – | |
| Operating Profit / (Loss) before Working Capital Changes | 408.22 | 42.85 | |
| Increase / (Decrease) in Long term Provisions | 2.85 | (37.92) | |
| Increase / (Decrease) in Other Financial Liabilities | (7.83) | 6.11 | |
| Increase / (Decrease) in Trade Payables | 1,568.17 | 4.94 | |
| Increase / (Decrease) in Other Current Liabilities | 11.36 | 46.44 | |
| Increase / (Decrease) in Short Term Provisions | 115.34 | (5.83) | |
| Decrease / (Increase) in Trade Receivables | (1,598.05) | (171.93) | |
| Decrease / (Increase) in Other Financial Assets | 2.24 | 0.20 | |
| Decrease / (Increase) in Other Current Assets | (341.60) | 170.19 | |
| Cash generated from Operating Activities | 160.69 | 55.04 | |
| Income Tax Paid | (113.79) | (20.37) | |
| Net Cash Flow from Operating Activities | 46.90 | 34.67 | |
| B. Cash Flow from Investing Activities: | |||
| Acquisition of Property, Plant Equipment | (0.21) | (0.49) | |
| Sale of Property, Plant Equipment | – | – | |
| Interest received | 0.69 | 5.72 | |
| Investments in Subsidiary Company | (21,148.50) | – | |
| Changes in Investment in Fixed Deposits | (0.21) | – | |
| Net Cash Flow from Investing Activities | (21,148.00) | 5.23 | |
| C. Cash Flow from Financing Activities: | |||
| Increase / (Decrease) in Short Term Borrowings | – | (1.60) | |
| Equity Shares Issued (incl. Premium) | 21,148.50 | – | |
| Decrease in Capital Work-in-Progress | – | – | |
| Finance Costs | (0.73) | (0.59) | |
| Net Cash Flow from Financing Activities | 21,147.77 | (2.18) | |
| Net Increase/(decrease) in Cash and Cash Equivalents (A+B+C) | 46.44 | 37.72 | |
| Opening Cash and Cash Equivalents | 45.84 | 8.12 | |
| Closing Cash and Cash Equivalents | 92.28 | 45.84 |
Consolidated audited financial results (Amt in Lacs except EPS)
| Sl. No. | Particulars | For Quarter Ended 31-03-2026 (Audited) | For Quarter Ended 31-12-2025 (Unaudited) | For Quarter Ended 31-03-2025 (Audited) | Year Ended 31-03-2026 (Audited) | Year Ended 31-03-2025 (Audited) |
|---|---|---|---|---|---|---|
| Nature of Report – Consolidated | Consolidated | Consolidated | Consolidated | Consolidated | Consolidated | |
| I | REVENUE : | |||||
| I | Revenue from Operations | 3,827.91 | 725.16 | – | 7,206.69 | – |
| II | Other Income | 22.56 | 0.17 | – | 27.49 | – |
| III | Total Revenue (I + II) | 3,850.47 | 725.33 | – | 7,234.18 | – |
| IV | EXPENSES : | |||||
| a) | Cost of Input Services | 3,119.57 | 718.08 | – | 5,897.21 | – |
| b) | Employee Benefit Expenses | 278.37 | 155.80 | – | 605.10 | – |
| c) | Finance Cost | 0.69 | 1.35 | – | 3.23 | – |
| d) | Depreciation and Amortisation Expenses | 0.10 | 0.10 | – | 0.40 | – |
| e) | Any Item exceeding 10 % of the total expenditure | – | – | – | – | – |
| f) | Other Expenses | 143.08 | 21.78 | – | 197.54 | – |
| Total Expenses | 3,541.81 | 897.11 | – | 6,703.48 | – | |
| V | Profit / (Loss) before Exceptional and Extraordinary items (III-IV) | 308.66 | (171.78) | – | 530.70 | – |
| VI | a) Exceptional Items | – | – | – | – | – |
| b) Extraordinary Items | – | – | – | – | – | |
| VII | Profit / (Loss) Before Tax (V – VI) | 308.66 | (171.78) | – | 530.70 | – |
| VIII | Tax Expense : | |||||
| (a) | Current Tax | 44.96 | 7.11 | – | 121.72 | – |
| (b) | Income Tax – Earlier Years | – | – | – | – | – |
| (c) | Deferred Tax | 0.17 | 0.01 | – | 0.20 | – |
| IX | Profit/(Loss) After Tax (Continuing operations) (VII – VIII) | 263.53 | (178.90) | – | 408.78 | – |
| X | Other Comprehensive Income (Net) | 65.77 | 1.78 | – | 83.93 | – |
| XI | Total Comprehensive Income (IX + X) | 329.30 | (177.12) | – | 492.71 | – |
| XII | Paid-up Share Capital | 8,469.22 | 1,649.22 | – | 8,469.22 | – |
| XIII | Face Value of the Shares | Rs. 10.00 | Rs. 10.00 | – | Rs. 10.00 | – |
| XIV | Other Equity : | |||||
| – Total Reserves | 13,414.26 | (43.54) | – | 13,414.26 | – | |
| XV | Earnings Per Share (before extraordinary items) (of Rs. 10/- each) Not Annualised : | |||||
| a) | Basic | 1.46 | (1.72) | – | 2.27 | – |
| b) | Diluted | 0.31 | (1.10) | – | 0.48 | – |
Consolidated balance sheet as at 31-03-2026 (Rs. In Lakhs)
| Particulars | As at 31-03-2026 (Rs. In Lakhs) |
|---|---|
| I. ASSETS | |
| (1) Non-Current Assets : | |
| (a) Property, Plant and Equipment | 4.09 |
| (b) Other Intangible Assets | 0.25 |
| (c) Goodwill | 19,787.58 |
| (d) Financial Assets : | |
| (i) Investments | – |
| (ii) Other Financial Assets | 736.93 |
| (e) Deferred Tax Assets (Net) | – |
| Total Non-Current Assets | 20,528.85 |
| (2) Current Assets : | |
| (a) Financial Assets : | |
| i) Trade Receivables | 7,000.62 |
| ii) Cash and Cash Equivalents | 124.43 |
| iii) Other Bank Balances | 4.25 |
| iv) Other Financial Assets | 48.67 |
| (b) Current Tax Assets | 82.67 |
| (c) Other Current Assets | 334.82 |
| Total Current Assets | 7,595.46 |
| Total Assets | 28,124.31 |
| II. EQUITY AND LIABILITIES | |
| (1) Equity : | |
| (a) Equity Share Capital | 8,469.22 |
| (b) Other Equity | 13,414.26 |
| Total Equity | 21,883.48 |
| (2) Liabilities : | |
| Non-Current Liabilities : | |
| (a) |