ERP SOFT SYSTEMS LIMITED — Quarter ended 31.03.2026 (and year ended 31.03.2026)
| Particulars | Quarterly ended 31-Mar-26 (Audited) | Quarterly ended 31-Dec-25 (Unaudited) | Quarterly ended 31-Mar-25 (Audited) | Annual Ended 31-Mar-26 (Audited) | Annual Ended 31-Mar-25 (Audited) |
|---|---|---|---|---|---|
| I Income | |||||
| a. Revenue From Operations | 9.58 | 15.02 | 38.55 | 71.61 | 155.12 |
| b. Other Operating Income | 11.30 | 0.35 | 8.61 | 13.71 | 9.03 |
| II Other Income | – | – | – | – | – |
| III Total Revenue (I+II) | 20.88 | 15.37 | 47.16 | 85.32 | 164.15 |
| IV Expenses | |||||
| a. Employees Benefit Expenses | 6.58 | 11.15 | 7.38 | 35.57 | 27.10 |
| b. Depreciation and Amortisation expense | 0.08 | 0.66 | 0.05 | 2.04 | 2.62 |
| c. Other expenses | 11.10 | 2.54 | 28.95 | 37.84 | 116.48 |
| Total Expenses | 17.76 | 14.35 | 36.38 | 75.46 | 146.19 |
| V Profit/ (Loss) before Exceptional item and tax (III-IV) | 3.12 | 1.02 | 10.78 | 9.87 | 17.96 |
| VI Exceptional Items | – | – | – | – | – |
| VII Profit/ (Loss) before tax (V-VI) | 3.12 | 1.02 | 10.78 | 9.87 | 17.96 |
| VIII Tax Expense: | |||||
| a. Current tax | 1.64 | 0.27 | 4.63 | 3.04 | 5.66 |
| b. Deferred tax charge/credit | 0.22 | – | – | 0.33 | 0.22 |
| IX Profit/ (Loss) for the period (VII-VIII) | 1.70 | 0.75 | 6.48 | 7.05 | 9.75 |
| X Other Comprehensive Income | |||||
| Items that will not be reclassified to profit or loss | – | – | – | – | – |
| Total Comprehensive Income for the period (comprising profit and other comprehensive income for the period) (IX+X) | 1.70 | 0.75 | 6.48 | 7.05 | 9.75 |
| XI Paid-up equity share capital | 396.00 | 396.00 | 396.00 | 396.00 | 396.00 |
| (Face value of the share- Rs. 10 each) | |||||
| XII Other Equity | – | – | – | – | – |
| XIII Earnings per share (of Rs. 10 each) | |||||
| a. Basic (in Rs) | 0.04 | 0.02 | 0.16 | 0.18 | 0.25 |
| b. Diluted (in Rs) | 0.04 | 0.02 | 0.16 | 0.18 | 0.25 |
| Particulars | As at 31.03.2026 Rs. | As at 31.03.2025 Rs. |
|---|---|---|
| ASSETS: | ||
| (1) Non-Current Assets | ||
| (a) Property, Plant and equipment | 2.94 | 4.66 |
| (b) Financial assets | ||
| (1) Investment | 574.44 | 574.44 |
| (c) Deferred tax assets (net) | 0.94 | 0.72 |
| (d) Other Non-Current Assets | – | – |
| Sub-total – Non current assets | 578.32 | 579.82 |
| Description | Year 1 | Year 2 |
|---|---|---|
| Sub-total – Current assets | 181.03 | 175.61 |
| TOTAL – ASSETS | 759.35 | 755.43 |
| Description | Year 1 | Year 2 |
|---|---|---|
| Sub-total – Shareholders’ funds | 753.12 | 748.89 |
| Description | Year 1 | Year 2 |
|---|---|---|
| Sub-total – Non-current liabilities | 0.00 | 0.00 |
| Description | Year 1 | Year 2 |
|---|---|---|
| Sub-total – Current liabilities | 6.23 | 6.54 |
| TOTAL – EQUITY AND LIABILITIES | 759.35 | 755.43 |
| Particulars | For Year ended 31-Mar-26 | For Year ended 31-Mar-25 |
|---|---|---|
| Profit before tax for the year | 9.87 | 17.96 |
| Description | 31-Mar-26 | 31-Mar-25 |
|---|---|---|
| Depreciation and amortisation | 2.04 | 2.62 |
| (Gain)/Loss on disposal of property, plant and equipment (net) | ||
| (Gain)/Loss on OCI that will not be reclassified to P&L | ||
| Finance Cost | 0.27 | 0.55 |
| Interest Income | -9.02 | -8.31 |
| Dividend Income | – | – |
| Short prov | -2.82 | 5.96 |
| 31-Mar-26 | 31-Mar-25 | |
|---|---|---|
| Operating profit before working capital changes | 0.34 | 18.78 |
| Description | 31-Mar-26 | 31-Mar-25 |
|---|---|---|
| Trade receivables | -0.45 | -2.63 |
| Decrease/(increase) in Loans | – | 0.28 |
| Investment | – | 33.80 |
| Other current assets | 17.52 | -43.93 |
| Other non current assets |
| Description | 31-Mar-26 | 31-Mar-25 |
|---|---|---|
| Trade payables | 1.27 | -1.12 |
| Other current Liabilities | -2.73 | -3.59 |
| Provisions | 1.15 | -2.54 |
| Description | 31-Mar-26 | 31-Mar-25 |
|---|---|---|
| Cash generated from operations | 16.76 | -19.73 |
| Income tax paid (net) | -3.04 | -5.66 |
| Description | 31-Mar-26 | 31-Mar-25 |
|---|---|---|
| Net cash generated by operating activities | 14.06 | -6.61 |
| Particulars | For Year ended 31-Mar-26 | For Year ended 31-Mar-25 |
|---|---|---|
| Purchase of property, plant and equipment | -0.32 | – |
| Particulars | For Year ended 31-Mar-26 | For Year ended 31-Mar-25 |
|---|---|---|
| Interest received | 9.02 | 831 |
| Particulars | For Year ended 31-Mar-26 | For Year ended 31-Mar-25 |
|---|---|---|
| Net cash (used in) / generated by investing acti | 8.70 | 831 |
| Particulars | For Year ended 31-Mar-26 | For Year ended 31-Mar-25 |
|---|---|---|
| Finance cost | -0.27 | -0.55 |
| Particulars | For Year ended 31-Mar-26 | For Year ended 31-Mar-25 |
|---|---|---|
| Net cash used in financing acti | -0.27 | -0.55 |
| Particulars | For Year ended 31-Mar-26 | For Year ended 31-Mar-25 |
|---|---|---|
| Net increase / (decrease] in cash and cash equivalents | 2.49 | 1.15 |
| Cash and cash equivalents at the beginning of the year | 1.44 | 0.29 |
| Cash and cash equivalents at the end of the year | 23.93 | 144 |
| Particulars | Quarterly ended 31-Mar-26 (Audited) | 31-Dec-25 (Unaudited) | 31-Mar-25 (Audited) | Year Ended 31-Mar-26 (Audited) | 31-Mar-25 (Audited) |
|---|---|---|---|---|---|
| I Income | |||||
| a. Revenue From Operations | 167.86 | 253.59 | 285.64 | 953.47 | 964.55 |
| b. Other Operating Income | 11.30 | 0.48 | 8.50 | 13.71 | 9.03 |
| II Other Income | |||||
| III Total Revenue (I+II) | 179.16 | 254.07 | 294.14 | 967.18 | 973.58 |
| IV Expenses | |||||
| a. Employees Benefit Expenses | 83.80 | 133.30 | 117.33 | 546.27 | 490.72 |
| b. Depreciation and Amortisation expense | 0.08 | 0.95 | 0.05 | 2.04 | 2.62 |
| c. Other expenses | 89.60 | 114.18 | 159.81 | 395.02 | 450.03 |
| Total Expenses | 173.48 | 248.43 | 277.19 | 943.33 | 943.37 |
| V Profit/ (Loss) before Exceptional item and tax (III-IV) | 5.68 | 5.64 | 16.95 | 23.85 | 30.21 |
| VI Exceptional Items | – | – | – | – | – |
| VII Profit/ (Loss) before tax (V-VI) | 5.68 | 5.64 | 16.95 | 23.85 | 30.21 |
| VIII Tax Expense: | |||||
| a. Current tax | 1.42 | 1.47 | 5.34 | 5.96 | 8.72 |
| b. Deferred tax charge/credit | 0.22 | – | (0.34) | 0.22 | (2.55) |
| IX Profit/ (Loss) for the period (VII-VIII) | 4.48 | 4.17 | 11.95 | 18.11 | 18.95 |
| X Other Comprehensive Income | |||||
| Items that will not be reclassified to profit or loss | – | – | – | – | – |
| Exchange difference – Foreign currency translation | – | – | – | – | – |
| Total Comprehensive Income for the period (comprising profit and other comprehensive income for the period) (IX+X) | 4.48 | 4.17 | 11.95 | 18.11 | 18.95 |
| XI Paid-up equity share capital | 396.00 | 396.00 | 396.00 | 396.00 | 396.00 |
| (Face value of the share- Rs. 10 each) | |||||
| XIII Earnings per share (of Rs. 10 each) | |||||
| a. Basic (in Rs) | 0.11 | 0.11 | 0.30 | 0.46 | 0.48 |
| b. Diluted (in Rs) | 0.11 | 0.11 | 0.30 | 0.46 | 0.48 |
| Particulars | Note No. | As at 31-03-2026 (Rs.) | As at 31-03-2025 (Rs.) |
|---|---|---|---|
| I. ASSETS: | |||
| (1) Non-Current Assets: | |||
| (a) Property, Plant and equipment | 2 | 359.24 | 360.96 |
| (b) Capital Work-in-Progress | 0.00 | 0.00 | |
| (c) Financial assets | |||
| (1) Investment | 3 | 552.92 | 552.92 |
| (d) Deferred tax assets (net) | 4 | 0.94 | 0.72 |
| (e) Other non-current assets | 0.00 | 0.00 |
| Particulars | Note No. | As at 31-03-2026 (Rs.) | As at 31-03-2025 (Rs.) |
|---|---|---|---|
| (a) Financial assets (1) Investment | 5 | 38.19 | 0.80 |
| (a) Financial assets (2) Trade Receivables | 6 | 928.31 | 1193.18 |
| (a) Financial assets (3) Cash and Cash Equivalents | 7 | 41.29 | 108.24 |
| (a) Financial assets (4) Loans and Advances | 8 | 0.00 | 0.00 |
| (c) Other Current Asset | 9 | 257.59 | 219.11 |
| Total | 2178.48 | 2435.93 |
| Particulars | Note No. | As at 31-03-2026 (Rs.) | As at 31-03-2025 (Rs.) |
|---|---|---|---|
| II. EQUITY AND LIABILITIES (1) Shareholders’ Funds (a) Equity Share Capital | 10 | 396.00 | 396.00 |
| II. EQUITY AND LIABILITIES (1) Shareholders’ Funds (b) Other Equity | 11 | 1477.93 | 1411.43 |
| II. EQUITY AND LIABILITIES (2) Non Current Liabilities (a) Long Term Borrowings | 12 | 84.49 | 190.29 |
| II. EQUITY AND LIABILITIES (3) Current Liabilities (a) Trade Payables | 13 | 110.35 | 106.84 |
| II. EQUITY AND LIABILITIES (3) Current Liabilities (b) Short term borrowings | 14 | 0.00 | 0.00 |
| II. EQUITY AND LIABILITIES (3) Current Liabilities (b) Other Current Liabilities | 15 | 98.42 | 321.89 |
| II. EQUITY AND LIABILITIES (3) Current Liabilities (c) Provisions | 16 | 11.29 | 9.48 |
| Total | 2178.48 | 2435.93 |
| Particulars | Year ended March 31, 2026 | Year ended March 31, 2025 |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit/Loss Before Tax | 23.85 | 30.21 |
| Non-Cash Adjustment to Profit Before Tax: Depreciation and amortisation expenses | 2.04 | 2.62 |
| Excess provision written off | – | 5.74 |
| Effect of exchange rate changes in cash | 48.39 | 33.19 |
| Operating Profit before working capital Changes | ||
| Decrease/(increase) in Trade receivables and Other Current Assets | 226.17 | (580.58) |
| Decrease/(increase) in Inventories | 0.00 | 0.00 |
| Decrease/(increase) Loans | 0.00 | (16.68) |
| Decrease/(increase) in Non Current Assets | 0.00 | (0.34) |
| Increase/(decrease) In Trade Payables | 5.13 | 1.76 |
| Increase/(decrease) In Borrowings and Other Current Liabilities | (223.27) | 22.13 |
| Cash generated from operations | 76.57 | (505.86) |
| Direct Taxes paid (net of refunds) | (8.38) | |
| Net Cash flow from/(used in) operating activities | 76.57 | (514.25) |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Additions to Fixed Assets (including capital WIP) and | (0.32) | – |
| Increase/(Decrease) in Investments | (37.39) | 586.72 |
| Increase/(Decrease) in other financial assets | – | – |
| (37.71) | 586.72 | |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Increase/(Decrease) in borrowings | (105.80) | 1.88 |