Integrated Filing — IndAS



General information about company
Scrip Code 544309
NSE Symbol IKS
MSEI Symbol NOTLISTED
ISIN INE115Q01022
Name of company INVENTURUS KNOWLEDGE SOLUTIONS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 31-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment CARE ENABLEMENT PLATFORM PROVIDING TECHNOLOGY ENABLED SOLUTIONS TO HEALTHCARE PROVIDERS
Start date and time of board meeting 31-Jul-2025   19:30:00
End date and time of board meeting 31-Jul-2025   20:45:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There was no Default on Loans and Debt Securities during this quarter.



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 3194690000
Other income 21490000
Total income 3216180000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 1428330000
(e) Finance costs 27220000
(f) Depreciation, depletion and amortisation expense 73070000
(f) Other Expenses
1 Other expenses 269120000 269120000
Total other expenses 269120000
Total expenses 1797740000
3 Total profit before exceptional items and tax 1418440000
4 Exceptional items 0
5 Total profit before tax 1418440000
6 Tax expense
7 Current tax 245910000
8 Deferred tax 43780000
9 Total tax expenses 289690000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 1128750000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 1128750000
17 Other comprehensive income net of taxes 39290000
18 Total Comprehensive Income for the period 1168040000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 170260000
Face value of equity share capital 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 6.75
Diluted earnings (loss) per share from continuing operations 6.59
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 6.75
Diluted earnings (loss) per share from continuing and discontinued operations 6.59
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes to the Statement of Unaudited Consolidated and Standalone Financial Results for the quarter ended June 30, 2025ttttttttttt nttttttttttt n1. The above standalone financial results of Inventurus Knowledge Solutions Limited (the Company) and consolidated financial results of the Company and its subsidiaries (collectively the Group) for the quarter ended June 30, 2025 were reviewed and recommended by the Audit Committee and approved by the Board of Directors in it's meeting held on July 31, 2025. The above results for the quarter ended June 30, 2025 have been reviewed by the Statutory Auditors of the Company in terms of Regulation 33 of the SEBl (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. The figures for the quarter ended June 30, 2024 as reported in the statement have been approved by the Company's Board of Directors but have not been subjected to limited review since the requirement of submission of quarterly financial results is applicable on listing of equity shares of the Company from the quarter ended December 31, 2024.tttttttttttt n2. The statement has been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules thereunder.t nttttttttttt n3. The figures of the quarter ended March 31, 2025 are balancing figures between the audited figures in respect of the full financial year ended on March 31, 2025 and the unaudited published year to date figures upto third quarter ended on December 31, 2024, which were subjected to Limited review by the Statutory Auditors.ttttttttt n4. The Group operates in one reportable business segment which comprises a Care enablement platform providing technology enabled solutions to Healthcare providers. This in the context of Indian Accounting Standard (Ind AS 108) Operating Segments, constitutes a single operating segment.tttttttttttt n5. During the quarter ended June 30, 2025, the Company has allotted 23,942 shares (previous period, 464,800 shares) to eligible employees on exercise of Employee Stock options, in accordance with the terms and conditions of the IKS Employees Stock Options Plan 2022 named IKS Health - ESOP Policy 2022 as approved by the shareholders of the Company on April 22, 2022. Accordingly, the Company has transferred Rs. 3.51 million to the Securities Premium during the quarter ended June 30, 2025. Further, during the quarter ended June 30, 2025, the Company has granted 287,500 stock options respectively to eligible employees, as approved in the Nomination and Remuneration Committee meeting. The related share based compensation expense for the quarter ended June 30, 2025 is Rs.12.70 million.ttttttt ntttttttttt n6. The Board of Directors of the Company at its Meeting held on June 30, 2025, approved investment upto USD 17,000,000 by Inventurus Knowledge Solutions Inc, a subsidiary of the Company in IKS WWMG MSO LLC (Target Company) by subscribing upto 17,000,000 Common Units of the Target Company, which will result in acquisition of 48.02% of the outstanding equity interests of the Target Company by Inventurus Knowledge Solutions Inc. The contractual Purchase Closing Date is July 2, 2025 being the date on which Company has made the required payment as per the Purchase closing terms.tttttttt n7. Earnings per share for the interim periods are not annualised.tttttttttttttt n8. The consolidated financial results of the Group include the results of its subsidiary companies viz: Inventurus Knowledge Solutions Inc, IKS Cares Foundation and its step down subsidiary companies viz: Aquity Holdings Inc, Aquity Solutions LLC, Aquity Solutions India Private Limited, Aquity Solutions Australia Pty Limited and Aquity Canada ULC.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Not Applicable, refere note 4. of the statement of unaudited financial results for the quarter ended June 30, 2025.



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of post employment benefit obligations -8550000 -8550000
2 Changes in the fair value of equity investments at FVOCI 0 0
Total Amount of items that will not be reclassified to profit and loss -8550000
2 Income tax relating to items that will not be reclassified to profit or loss -2320000
3 Amount of items that will be reclassified to profit and loss
1 Gains/ (losses) on cash flow hedges (net) 57780000 57780000
2 Exchange differences on translation of financial statements of foreign operations 0 0
Total Amount of items that will be reclassified to profit and loss 57780000
4 Income tax relating to items that will be reclassified to profit or loss 12260000
5 Total Other comprehensive income 39290000