Integrated Filing — IndAS



General information about company
Scrip Code 532663
NSE Symbol SASKEN
MSEI Symbol NOTLISTED
ISIN INE231F01020
Name of company Sasken Technologies 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 14-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
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 14-Aug-2025   11:15:00
End date and time of board meeting 14-Aug-2025   17:50:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 Audited
D Nature of report standalone or 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 2735307000
Other income 76042000
Total income 2811349000
2 Expenses
(a) Cost of materials consumed 755708000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -51566000
(d) Employee benefit expense 1487879000
(e) Finance costs 10671000
(f) Depreciation, depletion and amortisation expense 91672000
(f) Other Expenses
1 Other Expenses 396860000 396860000
Total other expenses 396860000
Total expenses 2691224000
3 Total profit before exceptional items and tax 120125000
4 Exceptional items 0
5 Total profit before tax 120125000
6 Tax expense
7 Current tax 69726000
8 Deferred tax -49658000
9 Total tax expenses 20068000
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 100057000
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 100057000
17 Other comprehensive income net of taxes -15270000
18 Total Comprehensive Income for the period 84787000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 94400000
Total profit or loss, attributable to non-controlling interests 5657000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 79142000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 5645000
21 Details of equity share capital
Paid-up equity share capital 151216000
Face value of equity share capital 10
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 6.24
Diluted earnings (loss) per share from continuing operations 6.21
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 6.24
Diluted earnings (loss) per share from continuing and discontinued operations 6.21
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) 1. The above audited consolidated financial results for the quarter ended June 30, 2025 (“consolidated results”), have been prepared in accordance with Indian Accounting Standards (‘Ind AS’) as prescribed under section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) n n2. The consolidated results have been approved by the Board of Directors of the Company at its meeting held on August 14, 2025 and the undersigned is duly authorized to sign the same. The statutory auditors have expressed an unmodified opinion on these consolidated results. n n3. Borqs International Holding Corp along with its identified wholly owned subsidiaries became step down subsidiary of Sasken Technologies Limited effective from April 8, 2025, consequent to completion of acquisition of the said entities by Sasken Design Solutions Pte Ltd, upon completion of the necessary customary closing conditions. The accounting for business combination has been done in accordance with Ind AS 103 Business Combinations and the Company is permitted to complete the purchase price allocation within a period of 12 months from the date of transfer of control and retrospectively adjust the provisional amounts recorded for assets, liabilities and goodwill. n



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 Audited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Software Services 1767010000 1767010000
2 Product Solutions 968297000 968297000
Total Segment Revenue 2735307000
Less: Inter segment revenue
Revenue from operations 2735307000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Software Services 414113000 414113000
2 Product Solutions 87258000 87258000
Total Profit before tax 501371000
i. Finance cost 10671000 10671000
ii. Other Unallocable Expenditure net off Unallocable income 370575000 370575000
Profit before tax 120125000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Software Services 1904749000 1904749000
2 Product Solutions 749350000 749350000
Total Segment Asset 2654099000 2654099000
Un-allocable Assets 8921341000 8921341000
Net Segment Asset 11575440000 11575440000
4 Segment Liabilities
Segment Liabilities
1 Software Services 0 0
2 Product Solutions 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) 4. Segment Reporting: Operating segments are components of an enterprise for which discrete financial information is available that is evaluated regularly by the chief operating decision makers, in deciding how to allocate resources and assessing performance. The Chief Executive Officer of the Group has been identified as the Chief Operating Decision Maker (CODM) as defined by Ind AS 108. n nUntil March 31, 2025, the Group operated in one segment only i.e., “Software services”., “Operating Segments.” Pursuant to recent acquisition, the Group now operates under two segments i.e. “Software Services” & “Product Solutions”. Accordingly, information has been presented for these business segments. The accounting principles used in the preparation of the financial statements are consistently applied to record revenue and expenditure in individual segments. n



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 Audited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit plans -6366000 -6366000
2 Equity instruments through other comprehensive income 2258000 2258000
Total Amount of items that will not be reclassified to profit and loss -4108000
2 Income tax relating to items that will not be reclassified to profit or loss -285000
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of gain / (loss) on hedging instruments in cash flow hedges -2453000 -2453000
2 Debt instruments through other comprehensive income 12099000 12099000
3 Exchange differences in translating financial statements of foreign operations -18652000 -18652000
Total Amount of items that will be reclassified to profit and loss -9006000
4 Income tax relating to items that will be reclassified to profit or loss 2441000
5 Total Other comprehensive income -15270000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 MSKA & Associates Yes 31-Jul-2027