Inspirisys Solutions Limited — Quarter and year ended 31 March 2026 (reporting period as per board meeting outcome dated 08 May 2026)
The following tables are extracted from the provided document.
| S.No | Particulars | Quarter ended 31 March 2026 (Audited) (Refer Note No 8) | Quarter ended 31 December 2025 (Unaudited) | Quarter ended 31 March 2025 (Audited) (Refer Note No 8) | Year ended 31 March 2026 (Audited) | Year ended 31 March 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| Revenue from operations | 13,916 | 12,751 | 11,782 | 46,624 | 37,842 | |
| Other income | 449 | 170 | 492 | 1,018 | 951 | |
| 3 | Total income | 14,365 | 12,921 | 12,274 | 47,642 | 38,793 |
| 4 | Expenses | |||||
| Purchases of stock-in-trade | 6,095 | 4,866 | 3,955 | 15,198 | 8,263 | |
| Changes in inventories of stock in trade and finished goods | 19 | 28 | 49 | 42 | 59 | |
| Sub-contracting and outsourcing cost | 2,905 | 3,114 | 2,880 | 11,986 | 11,614 | |
| Employee benefits expense | 2,870 | 2,957 | 2,753 | 11,905 | 11,214 | |
| Other expenses | 1,072 | 999 | 1,118 | 3,895 | 4,260 | |
| 5 | Total Expenses | 12,961 | 11,964 | 10,755 | 43,026 | 35,410 |
| 6 | Profit before tax, finance cost, depreciation and amortization expenses, exceptional items for continuing operations | 1,404 | 957 | 1,519 | 4,616 | 3,383 |
| Finance costs | 36 | 105 | 109 | 292 | 569 | |
| Depreciation and amortization expense | 143 | 141 | 272 | 540 | 539 | |
| 7 | Profit before tax and exceptional items from continuing operations | 1,225 | 711 | 1,138 | 3,784 | 2,275 |
| 8 | Exceptional items | 381 | – | 381 | – | |
| Statutory impact of new Labour Codes (refer note: 07) | ||||||
| 9 | Profit before tax from continuing operations | 1,225 | 330 | 1,138 | 3,403 | 2,275 |
| Tax expense: | ||||||
| a) Current tax | 83 | 164 | 376 | 843 | 686 | |
| b) MAT Credit relating to earlier years (refer note: 06) | – | (1,423) | – | (1,423) | – | |
| c) Deferred tax charge/(credit) | 206 | (48) | 130 | 168 | (1,019) | |
| 10 | Profit for the period/year from continuing operations | 936 | 1,637 | 632 | 3,815 | 2,608 |
| 11 | Profit before tax for the period/year from discontinued operations | – | – | – | 16 | 1 |
| Less: Tax Expense of discontinued operations | – | – | – | (5) | – | |
| 12 | Profit after tax for the period/year from discontinued operations | – | – | – | 11 | 1 |
| 13 | Total profit after tax for the period/year | 936 | 1,637 | 632 | 3,826 | 2,609 |
| 14 | Other comprehensive income | |||||
| i) Items that will not be reclassified to profit or loss | ||||||
| – Re-measurement gains (losses) on defined benefit plans | 94 | (19) | 104 | (66) | (45) | |
| – Income tax relating to items that will not be reclassified to profit or loss | (27) | 5 | (30) | 19 | 13 | |
| ii) Items that will be reclassified to profit or loss | ||||||
| – Exchange difference on translation of foreign operations | – | – | – | (16) | – | |
| – Income tax on translation of foreign operations | – | – | – | – | – | |
| 15 | Other comprehensive income / (loss) for the period/year, net of tax | 67 | (14) | 74 | (63) | (32) |
| 16 | Total comprehensive income for the period/year | 1,003 | 1,623 | 706 | 3,763 | 2,577 |
| 17 | Paid up equity share capital | 3,962 | 3,962 | 3,962 | 3,962 | 3,962 |
| 18 | Other equity | – | – | – | 13,489 | 9,726 |
| 19 | Earnings per equity share for continuing operations | |||||
| Basic and Diluted (in ₹) (Face value of ₹ 10 each) | 2.36 | 4.13 | 1.59 | 9.63 | 6.58 | |
| 20 | Earnings per equity share for discontinued operations | |||||
| Basic and Diluted (in ₹) (Face value of ₹ 10 each) | – | – | – | 0.03 | – | |
| 21 | Earnings per equity share for continuing and discontinued operations | |||||
| Basic and Diluted (in ₹) (Face value of ₹ 10 each) | 2.36 | 4.13 | 1.59 | 9.66 | 6.58 |
| Particulars | Standalone As at 31 March 2026 (Audited) | Standalone As at 31 March 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| Property, plant and equipment | 288 | 404 |
| Right-of-use assets | 338 | 449 |
| Other Intangible assets | 338 | 246 |
| Intangible assets under development | – | 193 |
| Financial assets | ||
| – Investments (Net) | – | – |
| – Other financial assets | 759 | 476 |
| Deferred tax assets (net) | 2,150 | 1,032 |
| Income tax assets (net) | 2,414 | 2,140 |
| Other non-current assets | 420 | 152 |
| Total Non Current Assets | 6,707 | 5,092 |
| Current assets | ||
| Inventories | 286 | 327 |
| Financial assets | ||
| – Investments | 8,682 | 4,378 |
| – Trade receivables | 13,516 | 8,323 |
| – Cash and cash equivalents | 678 | 2,376 |
| – Bank balances other than cash and cash equivalents | 505 | 908 |
| – Loans (Net) | – | – |
| – Other financial assets | 381 | 702 |
| Other current assets | 4,621 | 4,159 |
| Total Current Assets | 28,669 | 21,173 |
| Total Assets | 35,376 | 26,265 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| Equity share capital | 3,962 | 3,962 |
| Other equity | 13,489 | 9,726 |
| Total equity | 17,451 | 13,688 |
| Liabilities | ||
| Non-current liabilities | ||
| Financial liabilities | ||
| – Borrowings | 23 | 34 |
| – Lease liabilities | 169 | 254 |
| Provisions | 442 | 64 |
| Total Non Current Liabilities | 634 | 352 |
| Current liabilities | ||
| Financial liabilities | ||
| – Borrowings | 95 | 10 |
| – Lease liabilities | 183 | 213 |
| – Trade payables | ||
| a) total outstanding dues to micro and small enterprises | 297 | 178 |
| b) Total outstanding dues of creditors other than micro and small enterprises | 9,643 | 4,096 |
| – Other financial liabilities | 3,536 | 3,123 |
| Other current liabilities | 3,364 | 4,372 |
| Provisions | 173 | 233 |
| Total Current Liabilities | 17,291 | 12,225 |
| Total liabilities | 17,925 | 12,577 |
| Total equity and liabilities | 35,376 | 26,265 |
| Particulars | Year ended 31 March 2026 | Year ended 31 March 2025 |
|---|---|---|
| A. Cash flow from operating activities | ||
| Profit before tax: | ||
| From Continuing operations | 3,403 | 2,275 |
| From Discontinued operations | 16 | |
| Adjustments for: | ||
| Depreciation and amortization expense | 540 | 539 |
| Income on reversal of lease liabilities | (6) | |
| Interest expense | 292 | 569 |
| Impairment of Intangible assets under development | 15 | |
| Impairment of goodwill | 542 | |
| Provision for credit loss on other current assets | 85 | |
| Provision for credit loss on financial assets | 225 | 248 |
| Liquidated damages | 136 | 203 |
| Provision/ (reversal) for inventory obsolescence | 15 | (113) |
| Provision/ (reversal) for gratuity and compensated absences | 330 | (54) |
| Net unrealised foreign exchange (gain) | (37) | (86) |
| Bad debts written off | 825 | |
| Gain on sale of investments in mutual funds | (163) | (154) |
| Gain on fair valuation on investments in mutual funds | (332) | (54) |
| Interest income from financial assets at amortized cost | (71) | (180) |
| Provision / (reversal) for warranty | (64) | (38) |
| Liabilities no longer required written back | (301) | (431) |
| Interest on income tax refund | (27) | (34) |
| Profit on sale of property, plant and equipment | (1) | |
| Operating profit before working capital changes | 4,887 | 3,224 |
| Adjustments for decrease / increase: | ||
| Decrease in Inventories | 26 | 172 |
| Increase in Trade receivables | (6,097) | 5,328 |
| Increase in Financial assets | (152) | 27 |
| Increase in Other non-current assets | (268) | 1,020 |
| Increase in Other current assets | (561) | (653) |
| Increase in Trade payables | 5,666 | (1,842) |
| Increase in Other financial liabilities | 453 | 256 |
| Decrease in Other current liabilities | (1,008) | (231) |
| Cash generated from operations | 2,946 | 7,301 |
| Direct taxes refund received / (paid), net | (937) | 297 |
| Net cash generated from operating activities | 2,009 | 7,598 |
| B. Cash flow from investing activities | ||
| Purchase of property, plant and equipment, intangible assets, Intangibles assets under development | (101) | (309) |
| Proceeds from sale of property, plant and equipment | 5 | |
| Net proceeds from sale of investments in mutual funds | 163 | 154 |
| Investments in mutual funds, net | (3,972) | (4,324) |
| Interest received from financial assets at amortized cost | 62 | 171 |
| Investment in bank deposits (original maturity more than 3 months), net | 601 | (283) |
| Net cash (used in) investing activities | (3,247) | (4,586) |
| C. Cash flow from financing activities | ||
| Repayment of long term borrowings | (10) | (4,157) |
| (Repayment)/ proceeds of short term borrowings, net | 84 | (248) |
| Principal elements of lease liabilities | (277) | (223) |
| Interest paid | (257) | (569) |
| Net cash used in financing activities | (460) | (5,197) |
| D. Net (decrease) / increase in cash and cash equivalents | (1,698) | (2,184) |
| E. Cash and cash equivalents at the beginning of the year | 2,376 | 4,559 |
| Effects of foreign currency translation | 1 | |
| F. Cash and cash equivalents at the end of the year | 678 | 2,376 |
| Cash and cash equivalents include | ||
| Cash on hand | 1 | 2 |
| Balances with banks in current accounts (Includes Funds in Transit of Rs. 51 Lakhs (March 31, 2025 Rs.12 Lakhs)) | 677 | 2,374 |
| Cash and cash equivalents | 678 | 2,376 |
| S.No | Particulars | Quarter ended | Year ended |
|---|---|---|---|
| 31 March 2026 (Audited) (Refer Note No 7) | 31 December 2025 (Unaudited) | ||
| Income | |||
| 1 | Revenue from operations | 14,177 | 12,980 |
| 2 | Other income | 537 | 171 |
| 3 | Total income | 14,714 | 13,151 |
| Expenses | |||
| 4 | Purchases of stock-in-trade | 6,095 | 4,866 |
| Changes in inventories of stock in trade and finished goods | 20 | 26 | |
| Sub-contracting and outsourcing cost | 2,905 | 3,113 | |
| Employee benefits expense | 3,061 | 3,141 | |
| Other expenses | 1,000 | 954 | |
| 5 | Total expenses | 13,081 | 12,100 |
| 6 | Profit before tax, finance cost, depreciation and amortization expenses, exceptional items for continuing operations | 1,633 | 1,051 |
| Finance costs | 324 | 170 | |
| Depreciation and amortization expenses | 144 | 140 | |
| 7 | Profit before tax and exceptional items | 1,165 | 741 |
| Exceptional items | |||
| Statutory impact of new Labour Codes (refer note: 06) | – | 381 | |
| 8 | Profit before tax from continuing operations | 1,165 | 360 |
| 8 | Total tax expense: | ||
| a) Current tax | 83 | 164 | |
| b) MAT Credit relating to earlier |