Integrated Filing — IndAS



General information about company
Scrip Code 532735
NSE Symbol RSYSTEMS
MSEI Symbol NOTLISTED
ISIN INE411H01032
Name of company R Systems International Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Jan-2025
Date of end of financial year 31-Dec-2025
Date of board meeting when results were approved 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Consolidated
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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 13-Aug-2025   18:05:00
End date and time of board meeting 13-Aug-2025   19:06:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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 01-Jan-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
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 4620150000 9044800000
Other income 469670000 492460000
Total income 5089820000 9537260000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 3049240000 6034720000
(e) Finance costs 21410000 36310000
(f) Depreciation, depletion and amortisation expense 158430000 304440000
(f) Other Expenses
1 Other Expenses 868910000 1602680000
Total other expenses 868910000 1602680000
Total expenses 4097990000 7978150000
3 Total profit before exceptional items and tax 991830000 1559110000
4 Exceptional items 0 0
5 Total profit before tax 991830000 1559110000
6 Tax expense
7 Current tax 251990000 408690000
8 Deferred tax -18700000 5950000
9 Total tax expenses 233290000 414640000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 758540000 1144470000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 758540000 1144470000
17 Other comprehensive income net of taxes 110140000 135360000
18 Total Comprehensive Income for the period 868680000 1279830000
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 118380000 118380000
Face value of equity share capital 1 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 6.41 9.67
Diluted earnings (loss) per share from continuing operations 6.12 9.23
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 6.41 9.67
Diluted earnings (loss) per share from continuing and discontinued operations 6.12 9.23
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) For detailed notes on Consolidated Financial Results, Consolidated Balance Sheet, Consolidated Statement of Cash Flows and Consolidated Segment Information, please refer full set of Consolidated Financial Results submitted to the stock exchange.



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


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025
Date of end of reporting period 30-Jun-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 480700000
Capital work-in-progress 23180000
Investment property 13730000
Goodwill 2844280000
Other intangible assets 1861950000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 30000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 69640000
Total non-current financial assets 69670000
Deferred tax assets (net) 394340000
Other non-current assets 677830000
Total non-current assets 6365680000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 3193130000
Cash and cash equivalents 2451900000
Bank balance other than cash and cash equivalents 12330000
Loans, current 0
Other current financial assets 871410000
Total current financial assets 6528770000
Current tax assets (net)
Other current assets 758900000
Total current assets 7287670000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 13653350000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 118380000
Other equity 6806390000
Total equity attributable to owners of parent 6924770000
Non controlling interest 2407000000
Total equity 9331770000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 19570000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 658450000
Total non-current financial liabilities 678020000
Provisions, non-current 372450000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 1050470000
Current liabilities
Current financial liabilities
Borrowings, current 524990000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 640000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 524550000
Total Trade payable 525190000
Other current financial liabilities 724190000
Total current financial liabilities 1774370000
Other current liabilities 775720000
Provisions, current 455710000
Current tax liabilities (Net) 265310000
Deferred government grants, Current
Total current liabilities 3271110000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 4321580000
Total equity and liabilites 13653350000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) For detailed notes on Consolidated Financial Results, Consolidated Balance Sheet, Consolidated Statement of Cash Flows and Consolidated Segment Information, please refer full set of Consolidated Financial Results submitted to the stock exchange.



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 01-Jan-2025
Date of end of reporting period 30-Jun-2025 30-Jun-2025
Whether accounts are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Information technology services 4134410000 8082490000
2 Business process outsourcing services 502020000 994450000
Total Segment Revenue 4636430000 9076940000
Less: Inter segment revenue 16280000 16280000
Revenue from operations 4620150000 9044800000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Information technology services 443450000 915660000
2 Business process outsourcing services 209970000 423100000
Total Profit before tax 653420000 1338760000
i. Finance cost 21410000 21410000
ii. Other Unallocable Expenditure net off Unallocable income -359820000 -359820000
Profit before tax 991830000 1559110000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Information technology services 0 0
2 Business process outsourcing services 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Information technology services 0 0
2 Business process outsourcing services 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) For detailed notes on Consolidated Financial Results, Consolidated Balance Sheet, Consolidated Statement of Cash Flows and Consolidated Segment Information, please refer full set of Consolidated Financial Results submitted to the stock exchange.



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 01-Jan-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurements of the defined benefit plans -15860000 -25080000
Total Amount of items that will not be reclassified to profit and loss -15860000 -25080000
2 Income tax relating to items that will not be reclassified to profit or loss -3990000 -6510000
3 Amount of items that will be reclassified to profit and loss
1 Foreign currency translation reserve 122010000 153930000
Total Amount of items that will be reclassified to profit and loss 122010000 153930000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 110140000 135360000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1559110000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 36310000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -572180000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -239930000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 61440000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 304440000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 87150000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -90950000
Adjustments for dividend income 0
Adjustments for interest income 20690000
Adjustments for share-based payments 111200000
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -440040000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 24310000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -738940000
Net cash flows from (used in) operations 820170000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 228010000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 592160000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 15400000
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 361020000
Purchase of property, plant and equipment 189940000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 20360000
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 18030000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 3750000
Net cash flows from (used in) investing activities 187900000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 80000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 474100000
Repayments of borrowings 6870000
Payments of lease liabilities 82830000
Dividends paid 710280000
Interest paid 4420000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 5760000
Net cash flows from (used in) financing activities -324460000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 455600000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 95410000
Net increase (decrease) in cash and cash equivalents 551010000
Cash and cash equivalents cash flow statement at beginning of period 1900890000
Cash and cash equivalents cash flow statement at end of period 2451900000