iCODEX PUBLISHING SOLUTIONS LIMITED — Year ended 31st March 2026
| Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|
| A) EQUITY AND LIABILITIES | ||
| Shareholders’ Funds | ||
| (a) Share Capital | 1,563.70 | 1,224.10 |
| (b) Reserves and Surplus | 4,067.03 | 680.55 |
| Non-current Liabilities | ||
| (a) Deferred Tax Liabilities (Net) | 42.21 | 25.43 |
| (b) Long Term Provisions | 26.28 | 26.01 |
| Current Liabilities | ||
| (a) Short Term Borrowings | 704.83 | 298.90 |
| (b) Trade Payables | ||
| (i) Total outstanding dues of Micro enterprises and small enterprises and | – | 1.31 |
| (ii) Total outstanding dues of creditors other than Micro enterprises and small enterprises | 10.53 | 21.34 |
| (c) Other Current Liabilities | 195.09 | 81.61 |
| (d) Short Term Provisions | 9.23 | 115.62 |
| TOTAL | 6,618.89 | 2,474.87 |
| B) ASSETS | ||
| Non Current Assets | ||
| (a) Property, Plant and Equipment and Intangible Assets | ||
| (i) Property, Plant and Equipment | 35.38 | 50.61 |
| (ii) Intangible Assets | 641.84 | 484.56 |
| (iii) Capital work-in-progress | 745.95 | – |
| (iv) Intangible Assets Under Development | 1,401.37 | 885.46 |
| (b) Other Non Current Assets | 1,244.33 | 30.00 |
| Current Assets | ||
| (a) Trade Receivables | 1,155.97 | 494.10 |
| (b) Cash and Cash Equivalents | 1,278.37 | 363.17 |
| (c) Short Term Loans and Advances | 20.52 | 37.72 |
| (d) Other Current Assets | 95.16 | 129.26 |
| TOTAL | 6,618.89 | 2,474.87 |
| Sr No | Particulars | Half Year Ended 31.03.2026 (Audited) | Half Year Ended 30.09.2025 (Unaudited) | Half Year Ended 31.03.2025 (Audited) | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Revenue | |||||
| Revenue from Operations | 1,203.64 | 1,389.49 | 1,103.38 | 2,593.13 | 2,187.75 | |
| 2 | Other Income | 54.28 | 12.93 | 12.71 | 67.21 | 20.14 |
| 3 | Total Income | 1,257.92 | 1,402.42 | 1,116.09 | 2,660.34 | 2,207.89 |
| Expenses | ||||||
| Employee Benefit Expenses | 766.32 | 375.67 | 240.77 | 1,141.99 | 596.39 | |
| Finance Costs | 20.08 | 16.31 | 14.56 | 36.39 | 22.17 | |
| Depreciation and Amortisation Expenses | 38.40 | 36.56 | 42.23 | 74.96 | 59.21 | |
| Other Expenses | 142.19 | 238.67 | 138.84 | 380.85 | 248.33 | |
| 4 | Total Expenses | 966.99 | 667.20 | 436.39 | 1,634.19 | 926.10 |
| 5 | Profit before exceptional and extra ordinary item and Tax | 290.93 | 735.22 | 679.69 | 1,026.15 | 1,281.78 |
| 6 | Exceptional items | – | – | – | – | – |
| 7 | Profit before tax | 290.93 | 735.22 | 679.69 | 1,026.15 | 1,281.78 |
| 8 | Tax Expense: | |||||
| (a) Current Tax | 117.50 | 182.50 | 137.24 | 300.00 | 237.74 | |
| (b) MAT Credit Entitlement/Utilised | – | – | 53.74 | – | 124.24 | |
| (c) Deferred Tax | 13.99 | 2.78 | 25.20 | 16.77 | 23.71 | |
| (d) Excess provisions of earlier years | – | – | 0.44 | – | 0.44 | |
| Total Tax Expenses | 131.49 | 185.28 | 216.62 | 316.77 | 386.13 | |
| 9 | Profit after Tax for the period/ year | 159.44 | 549.94 | 463.07 | 709.38 | 895.65 |
| 10 | Earnings per share (of Rs.10/- each): | |||||
| (a) Basic | 1.02 | 4.14 | 3.78 | 5.01 | 7.32 | |
| (b) Diluted | 1.02 | 4.14 | 3.78 | 5.01 | 7.32 |
| Particulars | Proceeds | Utilization up to 31st March, 2026 | Unutilized up to 31st March, 2026 |
|---|---|---|---|
| Capital Expenditure for office premises and hardware for office premises | 1,781.00 | 874.00 | 907.00 |
| Working Capital | 520.00 | 520.00 | – |
| General Corporate Purpose | 640.00 | 640.00 | – |
| Issue Related Expense | 523.00 | 523.00 | – |
| Total | 3,464.00 | 2,557.00 | 907.00 |
| Particulars | Year Ended Audited As at 31st March 2026 | Year Ended Audited As at 31st March 2025 |
|---|---|---|
| A. Cash Flows from Operating Activities | ||
| Profit before taxes | 1,026.15 | 1,281.75 |
| Adjustments for: | ||
| Depreciation and amortisation expense | 74.96 | 59.21 |
| Interest Paid | 35.97 | 16.80 |
| Interest on Fixed Deposits | -40.33 | -18.97 |
| Operating profit before working capital changes | 1,096.75 | 1,338.79 |
| Changes In Working Capital: | ||
| (Increase)/Decrease in Trade receivables | -661.84 | -356.77 |
| (Increase) in Other Current Assets | 30.13 | -113.86 |
| (Decrease) in Trade Payables | -12.12 | -4.39 |
| Increase in Other Current Liabilities | 113.48 | 31.36 |
| Increase/(Decrease) in long term provisions | 0.26 | 10.17 |
| Increase/(Decrease) in short term provisions | 1.12 | 4.29 |
| Net Changes In Working Capital | -528.97 | -429.18 |
| Net Cash flow generated from the operations | 567.78 | 909.61 |
| Direct tax paid (net) | -403.53 | -274.51 |
| Net Cash flow from operating activities | 164.25 | 635.11 |
| B. Cash Flow from Investing Activities | ||
| Purchase/Sale of Property, Plant and Equipment and Intangible Assets | -1,478.87 | -1,080.12 |
| Increase in Fixed Deposits | -914.24 | -347.00 |
| (Increase)/Decrease in short term loans & advances | 17.20 | 14.38 |
| (Increase)/Decrease in long term loans & advances | -1,214.33 | 124.93 |
| Interest on Fixed Deposits | 40.33 | 18.97 |
| Net Cash used in investing activities | -3,549.91 | -1,268.85 |
| C. Cash Flow from Financing Activities | ||
| Proceed From issue of shares | 3,016.66 | 150.00 |
| Proceeds/(Repayments) of Short Terms Borrowings | 405.94 | 210.99 |
| Interest Paid | -35.97 | -16.80 |
| Net Cash flow from financing activities | 3,386.62 | 344.20 |
| Net increase/(Decrease) in Cash and Cash Equivalents (A+B+C) | 0.96 | -289.54 |
| Cash and Cash Equivalents at the beginning of the year | 16.17 | 305.71 |
| Cash and Cash Equivalents at the end of the year | 17.13 | 16.17 |
| Particulars | As At 31st March, 2026 | As At 31st March, 2025 |
|---|---|---|
| Balance with Bank | 11.40 | 15.69 |
| Cash on Hand | 0.00 | 0.48 |
| Other Bank Balances | 5.73 | – |
| Total Cash and Cash equivalents as per Balance Sheet | 17.13 | 16.17 |