Integrated Filing — IndAS



General information about company
Scrip Code 532339
NSE Symbol COMPUSOFT
MSEI Symbol NOTLISTED
ISIN INE453B01029
Name of company COMPUCOM SOFTWARE 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 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-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 Multi segment
Description of single segment
Start date and time of board meeting 07-Aug-2025   16:00:00
End date and time of board meeting 07-Aug-2025   17:30:00
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 is no default on loans and Debts Securities during the reporting 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 79469000
Other income 10832000
Total income 90301000
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 10992000
(e) Finance costs 5271000
(f) Depreciation, depletion and amortisation expense 13824000
(f) Other Expenses
1 Learning Solution Execution Expenses 39590000 39590000
2 Other Expenditure 6694000 6694000
Total other expenses 46284000
Total expenses 76371000
3 Total profit before exceptional items and tax 13930000
4 Exceptional items 0
5 Total profit before tax 13930000
6 Tax expense
7 Current tax 6478000
8 Deferred tax -2358000
9 Total tax expenses 4120000
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 9810000
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 9810000
17 Other comprehensive income net of taxes 79000
18 Total Comprehensive Income for the period 9889000
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 158250000
Face value of equity share capital 2
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 0.12
Diluted earnings (loss) per share from continuing operations 0.12
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 0.12
Diluted earnings (loss) per share from continuing and discontinued operations 0.12
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The above unaudited results for the quarter ended 30th June, 2025 have been reviewed by the Audit Committee and taken on record by the Board of Directors of the Company at its meeting held on Aug., 7, 2025. A limited review of the same has also been carried out by the Statutory Auditors of the Company. n2. Figures of the previous periods/years have been regrouped and rearranged wherever necessary.



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)
1 Software & E-Governance Services 2619000 2619000
2 Leaning Solutions 75378000 75378000
3 Wind Power Generation 1231000 1231000
4 Hotel 241000 241000
5 Other Income 0 0
Total Segment Revenue 79469000
Less: Inter segment revenue 0 0
Revenue from operations 79469000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Software & E-Governance Services -242000 -242000
2 Leaning Solutions 4210000 4210000
3 Wind Power Generation -9000 -9000
4 Hotel -167000 -167000
5 Other Income 10832000 10832000
Total Profit before tax 14624000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income 694000 694000
Profit before tax 13930000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Software & E-Governance Services 0 0
2 Leaning Solutions 0 0
3 Wind Power Generation 0 0
4 Hotel 0 0
5 Other Income 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Software & E-Governance Services 0 0
2 Leaning Solutions 0 0
3 Wind Power Generation 0 0
4 Hotel 0 0
5 Other Income 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) 3. Segregation of capital employed between segments (except wind power generation segment, wherein the capital employed is Rs. 448.37 lacs) is not practicable as most of the fixed assets and liabilities are not identifiable with particular segments and are used interchangeably.



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 Items that will not be reclassified to profit or loss 110000 110000
Total Amount of items that will not be reclassified to profit and loss 110000
2 Income tax relating to items that will not be reclassified to profit or loss 31000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 79000