Sonata Software Limited — Quarter and year ended March 31, 2026 (audited)
| Sl No. | Particulars | Quarter ended | Year ended |
|---|---|---|---|
| March 31, 2026 (Refer note 8) |
December 31, 2025 (Unaudited) |
||
| 1 | Revenue from operations | 41,071 | 37,108 |
| 2 | Other income | 5,414 | 3,458 |
| 3 | Total income (1 + 2) | 46,485 | 40,566 |
| 4 | Expenses | ||
| (a) | Purchase of stock-in-trade (traded goods) | 10,631 | 8,120 |
| (b) | Changes in inventories of stock-in-trade | 2 | 2 |
| (c) | Employee benefits expense | 16,763 | 21,752 |
| (d) | Finance costs | 97 | 375 |
| (e) | Depreciation and amortization expense | 750 | 754 |
| (f) | Other expenses | 5,780 | 3,431 |
| Total expenses | 34,023 | 34,434 | |
| 5 | Profit before exceptional items and tax (3 – 4) | 12,462 | 6,132 |
| 6 | Exceptional item (Refer Note 6) Impact of new labour codes |
– | 2,620 |
| 7 | Profit before tax (5 – 6) | 12,462 | 3,512 |
| 8 | Tax expense | ||
| (1) | Current tax | 5,356 | 191 |
| (2) | Deferred tax | (517) | 17 |
| Total tax expense | 4,839 | 208 | |
| 9 | Profit for the period (7 – 8) | 7,623 | 3,304 |
| 10 | Other comprehensive income | ||
| (1) | Items that will not be reclassified to profit/(loss) | ||
| (a) | Remeasurement of the defined benefit plans | (323) | (17) |
| (b) | Income tax relating to items that will not be reclassified to profit/(loss) | 81 | 5 |
| (2) | Items that will be reclassified to profit or (loss) | ||
| (a) | The effective portion of gains/ (losses) on hedging instruments in a cash flow hedge | (656) | (4) |
| (b) | Income tax relating to items that will be reclassified to profit/(loss) | 165 | 1 |
| Total | (733) | (15) | |
| 11 | Total comprehensive income for the period (9 + 10) | 6,890 | 3,289 |
| 12 | Paid-up equity share capital (Face Value ₹ 1/-) | 2,768 | 2,773 |
| 13 | Other equity (Refer Note 7) | 78,819 | 77,554 |
| 14 | Earnings per equity share (of ₹ 1/- each) (Refer Note 4) | ||
| (a) | Basic (in ₹) | 2.75 | 1.19 |
| (b) | Diluted (in ₹) | 2.75 | 1.19 |
| Sl No. | Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|---|
| 1 | ASSETS | ||
| NON-CURRENT ASSETS | |||
| (a) Property, plant and equipment | 1,654 | 2,006 | |
| (b) Right-of-use assets | 11,694 | 2,252 | |
| (c) Goodwill | 282 | 282 | |
| (d) Intangible asset under development | 505 | – | |
| (e) Financial assets | |||
| (i) Investments | 6,225 | 6,225 | |
| (ii) Loans | 9,481 | – | |
| (iii) Other financial assets | 1,141 | 643 | |
| (f) Deferred tax assets (net) | 2,073 | 1,338 | |
| (g) Income tax assets (net) | 5,764 | 7,279 | |
| (h) Other non-current assets | 100 | 74 | |
| Total non-current assets | 38,919 | 20,099 | |
| 2 | CURRENT ASSETS | ||
| (a) Inventories | 4 | 2 | |
| (b) Financial assets | |||
| (i) Investments | – | 1,608 | |
| (ii) Trade receivables | 89,731 | 66,471 | |
| (iii) Cash and cash equivalents | 3,143 | 2,439 | |
| (iv) Bank balances other than (iii) above | 1,504 | 5,943 | |
| (v) Other financial assets | 1,020 | 1,647 | |
| (c) Other current assets | 5,303 | 4,240 | |
| Total current assets | 100,705 | 82,350 | |
| TOTAL – ASSETS | 139,624 | 102,449 | |
| 3 | EQUITY AND LIABILITIES | ||
| EQUITY | |||
| (a) Equity share capital | 2,768 | 2,776 | |
| (b) Other equity | 78,819 | 77,554 | |
| Total Equity | 81,587 | 80,330 | |
| 4 | LIABILITIES | ||
| NON-CURRENT LIABILITIES | |||
| (a) Financial liabilities | |||
| (i) Lease liabilities | 9,338 | 1,971 | |
| (ii) Other financial liabilities | 325 | 2,589 | |
| Total non-current liabilities | 9,663 | 4,560 | |
| 5 | CURRENT LIABILITIES | ||
| (a) Financial liabilities | |||
| (i) Borrowings | 8,630 | – | |
| (ii) Lease liabilities | 2,247 | 517 | |
| (iii) Trade payables | |||
| Total outstanding dues of micro enterprises and small enterprises | 291 | 83 | |
| Total outstanding dues of creditors other than micro enterprises and small enterprises | 17,502 | 6,432 | |
| (iv) Other financial liabilities | 8,627 | 6,104 | |
| (b) Other current liabilities | 1,502 | 1,816 | |
| (c) Provisions | 5,543 | 1,864 | |
| (d) Current tax liabilities (net) | 4,032 | 743 | |
| Total current liabilities | 48,374 | 17,559 | |
| TOTAL – EQUITY AND LIABILITIES | 139,624 | 102,449 |
| Particulars | March 31, 2026 (Audited) | March 31, 2025 (Audited) |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit before tax | 35,674 | 23,477 |
| Adjustments for : | ||
| Depreciation and amortization expense | 3,066 | 2,129 |
| Finance costs | 1,101 | 469 |
| Impairment loss recognised on trade receivables and contract assets | 2,179 | 265 |
| Provisions / liabilities no longer required written back | (33) | (1) |
| Interest income | (363) | (584) |
| Dividend income from long-term investments in subsidiaries | (18,562) | (15,800) |
| (Gain) / loss on sale of fixed assets / scrapped | (20) | 32 |
| Net (gain) on investments carried at fair value through profit and loss | (220) | (395) |
| Gain on termination of lease | (203) | (1) |
| Commission on guarantees | (910) | (341) |
| Expenses on employee stock based compensation | 183 | 285 |
| Net unrealized foreign exchange (gain) / loss | (3,846) | (430) |
| Net unrealized (gain) / loss on derivatives carried at fair value through profit or loss | 970 | 43 |
| Operating profit before working capital changes | 19,016 | 9,348 |
| Changes in operating assets and liabilities: | ||
| Decrease/(increase) in trade receivables | (21,836) | (14,375) |
| Decrease/(increase) in Inventories | (2) | (2) |
| Decrease/(increase) in other financial assets – current | 601 | 173 |
| Decrease/(increase) in other financial assets non-current | (1,086) | 837 |
| Decrease/(increase) in other non-current assets | (30) | 29 |
| Decrease/(increase) in other current assets | (1,060) | 2,299 |
| (Decrease)/increase in other financial liabilities non-current | (2,012) | 905 |
| (Decrease)/increase in trade payables | 10,969 | (2,036) |
| (Decrease)/increase in other financial liabilities – current | 20 | 2,698 |
| (Decrease)/increase in other current liabilities | (618) | (2,638) |
| (Decrease)/increase in provisions | 3,679 | 503 |
| Net cash flow from / (used in) operations | 7,641 | (2,259) |
| Income taxes paid (net of refunds) | (3,341) | 126 |
| Net cash flow used in operating activities (A) | 4,300 | (2,133) |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Acquisition of property, plant and equipment including capital work-in-progress and intangible asset under development | (1,182) | (576) |
| Proceeds from disposal of property, plant and equipment | 71 | 145 |
| Purchase of current investments | (63,098) | (67,961) |
| Proceeds from sale of current investments | 64,872 | 66,603 |
| Proceeds from sale of bonds | 54 | 43 |
| Proceeds from sub-lease assets | 2 | 18 |
| Investments in bank deposits | (828) | (2,892) |
| Proceeds from maturity of bank deposits | 5,275 | 3,601 |
| Interest received | 330 | 566 |
| Commission on guarantees | 910 | 341 |
| Dividend received from subsidiary | 18,500 | 15,800 |
| Inter corporate loans given | (8,989) | (3,300) |
| Inter corporate loans recovered | – | 3,300 |
| Net cash flow from investing activities (B) | 15,917 | 15,688 |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Proceeds/(repayment) from/(of) short-term borrowings (net) | – | (4) |
| Payment of lease liabilities | (2,575) | (1,161) |
| Payment of dividend | (22,321) | (12,258) |
| Proceeds from issue of shares on exercise of employee stock options | 91 | 346 |
| Payments for shares purchased by Employee Welfare Trust | (3,200) | – |
| Inter corporate borrowings received | 28,600 | – |
| Inter corporate borrowings repaid | (19,970) | – |
| Interest paid | (227) | (41) |
| Net cash flow used in financing activities (C) | (19,602) | (13,118) |
| Net increase/(decrease) in Cash and cash equivalents (A+B+C) | 615 | 437 |
| Opening Cash and cash equivalents | 2,439 | 1,973 |
| Exchange difference on translation of foreign currency Cash and cash equivalents | 89 | 29 |
| Closing Cash and cash equivalents | 3,143 | 2,439 |
| Sl No. | Particulars | Quarter ended March 31, 2026 (Refer Note 5) | Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Refer Note 5) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Revenue from operations | 253,619 | 308,058 | 261,720 | 1,070,124 | 1,015,725 |
| 2 | Other |