CEINSYS TECH LIMITED — Quarter ended March 31, 2026 and Year ended March 31, 2026
Optional note: Financial figures are presented in Rs. Lakhs (as stated in the document).
| Particulars | Quarter ended 31.03.2026 Refer Note 7 | Quarter ended 31.12.2025 Unaudited | Quarter ended 31.03.2025 Refer Note 7 | Year Ended 31.03.2026 Audited | Year Ended 31.03.2025 Audited |
|---|---|---|---|---|---|
| I. Revenue From Operations | 16,351 | 16,353 | 13,814 | 63,517 | 39,973 |
| II. Other Income | 350 | 334 | 336 | 2,492 | 2,587 |
| III. Total Income (I + II) | 16,701 | 16,687 | 14,150 | 66,009 | 42,560 |
| IV. Expenses | |||||
| – Purchases of Stock-in-Trade | 1,964 | 1,160 | 1,754 | 5,310 | 3,547 |
| – Changes in Inventories of Stock-in-Trade | – | – | (18) | (35) | 12 |
| – Project and Other Operating Expenses | 5,420 | 6,603 | 5,203 | 25,207 | 12,276 |
| – Employee Benefits Expense | 2,713 | 2,631 | 2,258 | 10,310 | 9,750 |
| – Finance Costs | 204 | 160 | 134 | 576 | 229 |
| – Depreciation and Amortisation Expense | 187 | 194 | 161 | 747 | 563 |
| – Other Expenses | 1,637 | 1,298 | 1,420 | 5,518 | 5,102 |
| Total Expenses (IV) | 12,125 | 12,046 | 10,912 | 47,633 | 31,479 |
| V. Profit Before Exceptional Items and Tax (III-IV) | 4,576 | 4,641 | 3,238 | 18,376 | 11,081 |
| VI. Exceptional Items (Refer Note 5) | 0 | 116 | 0 | 116 | 0 |
| VII. Profit Before Tax (V – VI) | 4,576 | 4,525 | 3,238 | 18,260 | 11,081 |
| VIII. Tax expense | |||||
| (1) Current Tax (Refer Note 6) | 1,100 | 322 | 953 | 3,953 | 3,163 |
| (2) Income Tax for Earlier Years | (16) | – | (70) | (778) | (65) |
| (3) Deferred Tax | (52) | (118) | (70) | (336) | (155) |
| IX. Profit for the period/year (VII – VIII) | 3,544 | 4,321 | 2,425 | 15,421 | 8,138 |
| Total Other Comprehensive Income | 34 | 28 | 24 | (11) | (36) |
|---|---|---|---|---|---|
| XI. Total Comprehensive Income for the period/year (IX + X) | 3,578 | 4,293 | 2,401 | 15,410 | 8,102 |
|---|---|---|---|---|---|
| XII. Paid-up Equity Share Capital (Face value of Rs. 10 each) | 2,094 | 1,784 | 1,744 | 2,094 | 1,744 |
|---|---|---|---|---|---|
| XIII. Other Equity Excluding Revaluation Reserve | – | – | – | 66,474 | 38,681 |
|---|---|---|---|---|---|
| XIV. Earnings Per Equity Share (In Rs.) (Face Value of Rs.10/- each) | |||||
|---|---|---|---|---|---|
| (1) Basic (*Not Annualised) | 19.34* | 24.22* | 13.90* | 86.41 | 48.09 |
| (2) Diluted (*Not Annualised) | 18.00* | 22.16* | 12.45* | 78.44 | 45.39 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| ASSETS | ||
| (1) Non-Current Assets | ||
| (a) Property, Plant and Equipment | 3,572 | 3,745 |
| (b) Capital Work-in-Progress | – | 80 |
| (c) Investment Property | 83 | 84 |
| (d) Goodwill | 1,991 | 1,991 |
| (e) Other Intangible Assets | 580 | 92 |
| (f) Intangible Assets Under Development | 57 | 211 |
| (g) Financial Assets | ||
| (i) Investments | 3,376 | – |
| (ii) Trade Receivables | 108 | 3,366 |
| (iii) Loans | 1,764 | 249 |
| (iv) Other Financial Assets | 1,352 | 1,575 |
| (h) Deferred Tax Asset (Net) | 1,130 | 772 |
| (i) Other Non-Current Assets | 89 | 127 |
| Total Non-Current Assets | 14,102 | 13,083 |
| (2) Current Assets | ||
| (a) Inventories | 82 | 51 |
| (b) Financial Assets | ||
| (i) Trade Receivables (a) Billed | 14,631 | 11,750 |
| (i) Trade Receivables (b) Unbilled | 31,875 | 13,182 |
| (ii) Cash and Cash Equivalents | 68 | 150 |
| (iii) Bank Balances Other Than (ii) Above | 28,461 | 14,925 |
| (iv) Loans | 1 | 33 |
| (v) Other Financial Assets | 662 | 546 |
| (c) Current Tax Assets (Net) | 432 | 730 |
| (d) Other Current Assets | 792 | 1,566 |
| Total Current Assets | 77,004 | 42,933 |
| Total Assets | 91,106 | 56,016 |
| EQUITY AND LIABILITIES | ||
|---|---|---|
| Equity | ||
| (a) Equity Share Capital | 2,094 | 1,744 |
| (b) Other Equity | 66,474 | 38,681 |
| Total Equity | 68,568 | 40,425 |
| LIABILITIES | ||
| (1) Non-Current liabilities | ||
| (a) Financial Liabilities (i) Borrowings | 47 | 79 |
| (ia) Lease Liabilities | 294 | 414 |
| (b) Provisions | 188 | 127 |
| Total Non-Current liabilities | 529 | 620 |
| (2) Current Liabilities | ||
| (a) Financial Liabilities (i) Borrowings | 2,937 | 3,582 |
| (ia) Lease Liabilities | 158 | 228 |
| (ii) Trade Payables (A) Total outstanding due of Micro enterprises and small enterprises | 1,560 | 572 |
| (ii) Trade Payables (B) Total outstanding due of creditors other than micro enterprises and small enterprises | 13,737 | 6,849 |
| (iii) Other Financial Liabilities | 1,386 | 1,369 |
| (b) Other Current Liabilities | 603 | 419 |
| (c) Provisions | 685 | 374 |
| (d) Current Tax Liabilities (Net) | 943 | 1,577 |
| Total Current Liabilities | 22,009 | 14,970 |
| Total Liabilities | 22,538 | 15,590 |
| Total Equity and Liabilities | 91,106 | 56,015 |
| Particulars | Year Ended March 31, 2026 | Year Ended March 31, 2025 |
|---|---|---|
| Cash Flows from Operating Activities | ||
| Profit Before Tax | 18,260 | 11,081 |
| Adjustments For | ||
| Depreciation and Amortisation Expense | 747 | 563 |
| Employee Share Based Payment Expense | 314 | 1,325 |
| Interest Income from Financial Assets | (1,213) | (633) |
| Provision for Expected Credit Loss on Financial Assets | 1,090 | 895 |
| Bad debts Written off (Net) | 529 | 201 |
| Finance Costs | 576 | 229 |
| Dividend Income | (1,048) | (1,529) |
| Loss/(Profit) on Sale/Discard of Property, Plant and Equipment | 85 | (60) |
| Unrealised (Gain)/Loss on foreign currency transaction | (195) | 2 |
| Liabilities Written Back | – | (268) |
| Operating Profit Before Working Capital Changes | 19,145 | 11,806 |
| Adjustments For | ||
| Increase in Trade and Other Receivable | (2,254) | (3,935) |
| Increase in Trade and Other Payable | 8,656 | 1,807 |
| (Increase)/Decrease in Inventories | (31) | 13 |
| Increase in Unbilled Trade Receivables | (20,020) | (6,782) |
| Cash Generated from Operations | 5,496 | 2,909 |
| Income Taxes paid | (3,553) | (807) |
| A. Net cash Generated from Operating Activities | 1,943 | 2,102 |
| Cash Flows from Investing Activities | ||
| Proceeds from Sale of property, plant and equipment | 36 | 83 |
| Purchase of property, plant and equipment and Intangible Assets | (1,003) | (1,788) |
| Investment in Subsidiary | (10) | (6) |
| Loan to Subsidiary Company | (22) | (1,581) |
| Loan Repaid by Subsidiary Company | 32 | – |
| Interest Received | 948 | 426 |
| Dividend Received | 1,048 | 1,529 |
| Temporary Deposit of Equity Proceeds/Share Warrants | (13,550) | (5,360) |
| B. Net cash Used in Investing Activities | (12,522) | (6,697) |
| Cash flows from Financing Activities | ||
| Proceeds from issue of Shares | 13,043 | 6,169 |
| Money Received against Share Warrant | – | 4,334 |
| Proceeds from Non Current Borrowings | – | 50 |
| Repayment of Non Current Borrowings | (47) | (37) |
| Movement in Current Borrowings (Net) | (630) | 3,184 |
| Payment of Lease liabilities | (242) | (347) |
| Finance Costs | (597) | (79) |
| Dividends paid to Company’s Shareholders | (624) | (408) |
| Margin Money (Net) | (406) | (8,269) |
| C. Net cash Generated From Financing Activities | 10,497 | 4,597 |
| Net (decrease)/ Increase in Cash and Cash Equivalents (A + B + C) | (82) | 2 |
| Cash and Cash Equivalents at the beginning of the year | 150 | 148 |
| Cash and Cash Equivalents at end of the year | 68 | 150 |
| Particulars | Quarter ended 31.03.2026 Refer note 7 | Quarter ended 31.12.2025 Unaudited | Quarter ended 31.03.2025 Refer note 7 | Year ended 31.03.2026 Audited | Year ended 31.03.2025 Audited |
|---|---|---|---|---|---|
| I. Revenue from Operations | 17,071 | 16,994 | 14,239 | 66,070 | 41,806 |
| II. Other Income | 333 | 312 | 353 | 1,701 | 1,165 |
| III. Total Income (I + II) | 17,404 | 17,306 | 14,592 | 67,771 | 42,972 |
| IV. Expenses | |||||
| – Purchases of Stock-in-Trade | 1,964 | 1,160 | 1,754 | 5,310 | 3,547 |
| – Changes in Inventories of Stock-in-Trade | – | (18) | (35) | (35) | 12 |
| – Project and Other Operating Expenses | 5,550 | 6,668 | 5,221 | 25,509 | 12,335 |
| – Employee Benefits Expense | 3,220 | 3,481 | 3,000 | 13,455 | 12,411 |
| – Finance Costs | 217 | 170 | 155 | 631 | 252 |
| – Depreciation and Amortisation Expense | 268 | 298 | 264 | 1,138 | 822 |
| – Other Expenses | 2,313 | 1,694 | 1,605 | 7,228 | 5,702 |
| Total Expenses (IV) | 13,532 | 13,471 | 11,981 | 53,236 | 35,081 |
| V. Profit Before Share of Profit of Joint Venture, Exceptional Item and Tax (III-IV) | 3,872 | 3,835 | 2,611 | 14,535 | 7,891 |
| VI. Share of Profit of Joint Venture | 302 | 372 | 230 | 1,187 | 1,063 |
| VII. Profit Before Exceptional Item and Tax (V+VI) | 4,174 | 4,207 | 2,841 | 15,722 | 8,954 |
| VIII. Exceptional Items (Refer Note No 5) | – | 116 | – | 116 | – |
| IX. Profit Before Tax (VII-VIII) | 4,174 | 4,031 | 2,841 | 15,606 | 8,954 |
| X. Tax Expense | |||||
| (1) Current Tax (Refer note 6) | 1,100 | 322 | 953 | 3,953 | 3,163 |
| (2) Income Tax for earlier Years | (16) | – | (72) | (778) | (74) |
| (3) Deferred Tax | 627 | (118) | 227 | (911) | 459 |
| XI. Profit for the period/year (IX – X) | 3,717 | 3,887 | 2,187 | 13,342 | 6,324 |
| XII. Other Comprehensive Income | |||||
| A (i) Items that will not be reclassified to profit or loss – Remeasurements Gain/(Loss) on defined benefit plans | 45 | (37) | (32) | (15) | (48) |
| (ii) Income Tax relating to items that will not be reclassified to profit or loss | (11) | 9 | 8 | 4 | 12 |
| (iii) Share of other comprehensive income of joint ventures | (12) | 24 | (5) | (17) | (2) |
| B (i) Items that will be reclassified to profit or loss – (ii) Income Tax relating to items that will be reclassified to profit or loss | – | – | – | – | – |
| (iii) Exchange differences on translation of foreign operations | 10 | (2) | 3 | 71 | 74 |
| Total Other Comprehensive Income | 32 | (6) | (26) | 43 | 36 |
| XIII. Total Comprehensive Income for the period/year (XI+XII) | 3,749 | 3,881 | 2,161 | 13,385 | 6,360 |
| XIV. Net Profit attributable to – Owners of the Company | 3,717 | 3,887 | 2,187 | 13,342 | 6,324 |
| XIV. Net Profit attributable to – Non controlling Interest | – | – | – | – | – |
| XV. Other Comprehensive Income attributable to – Owners of the Company | 32 | (6) | (26) | 43 | 36 |
| XV. Other Comprehensive Income attributable to – Non controlling interest | – | – | – | – | – |
| XVI. Total comprehensive Income attributable to – Owners of the Company | 3,749 | 3,881 | 2,161 | 13,385 | 6,360 |
| XVI. Total comprehensive Income attributable to – Non controlling Interest | – | – | – | – | – |
| XVII. Paid-up Equity Share Capital (Face value of Rs. 10 each) | 2,094 | 1,784 | 1,744 | 2,094 | 1,744 |
| XVIII. Other Equity Excluding Revaluation Reserve | – | – | – | 65, |