Integrated Filing — IndAS



General information about company

Scrip Code 544523
NSE Symbol IVALUE
MSEI Symbol NOTLISTED
ISIN INE056801025
Name of company IVALUE INFOSOLUTIONS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 16-10-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 09-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 iValue Infosolutions is premium technology services & solutions aggregator, providing offerings across cybersecurity, datacenter infrastructure and networking.
Start date and time of board meeting 16-10-2025   17:00:00
End date and time of board meeting 16-10-2025   18:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification
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
NotApplicable



Financial Results Ind-AS

Amount in (Lakhs)

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 01-04-2025 01-04-2025
B Date of end of reporting period 30-06-2025 30-06-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 21,457.00 21,457.00
Other income 705.00 705.00
Total income 22,162.00 22,162.00
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 17,168.00 17,168.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 663.00 663.00
(d) Employee benefit expense 1,532.00 1,532.00
(e) Finance costs 151.00 151.00
(f) Depreciation, depletion and amortisation expense 177.00 177.00
(f) Other Expenses
1 Other Expenses 1,107.00 1,107.00
Total other expenses 1,107.00 1,107.00
Total expenses 20,798.00 20,798.00
3 Total profit before exceptional items and tax 1,364.00 1,364.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,364.00 1,364.00
6 Tax expense
7 Current tax 396.00 396.00
8 Deferred tax (49.00) (49.00)
9 Total tax expenses 347.00 347.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 1,017.00 1,017.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 1,017.00 1,017.00
17 Other comprehensive income net of taxes (12.00) (12.00)
18 Total Comprehensive Income for the period 1,005.00 1,005.00
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 842.00 842.00
Face value of equity share capital 842 842
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 1.88 1.88
Diluted earnings (loss) per share from continuing operations 1.86 1.86
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 1.88 1.88
Diluted earnings (loss) per share from continuing and discontinued operations 1.86 1.86
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: 1 The above results of iValue Infosolutions Limited were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 16th October, 2025. The Statutory Auditors of the Company have conducted a Limited Review of the above Standalone Financial Results for the Quarter Ended June 30, 2025. 2 The standalone financial results have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards (‘IND AS’) prescribed under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India and presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 3 The Company is primarily engaged in a single business of providing Hardware and Software & Allied Support which are governed by similar set of returns. The chief operating decision maker (CODM) identifies the company's business as a single operating segment for the purpose of making decisions on allocation of resources and assessing its performance and accordingly, there is a single reportable segment in the context of the Operating Segment defined under lnd AS 108. 4 The financial results for the quarters ended March 31, 2025 and June 30, 2024, as reported above have been approved by the Company’s Board of Directors, but have not been subjected to review by the statutory auditors. 5 In line with the requirements of Regulation 47(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the results are available on the Stock Exchanges website at (www.bseindia.com and www.nseindia.com) and on the Company's website at www.ivaluegroup.com. 6 The Company acts as an agent and recognizes revenue on a net basis for Software and Allied Support stream of revenue. The below table represents Gross sales billed to the customers and Gross purchases in respect of software and allied support services and net revenue recognised under revenue from operations: Particulars Quarter Ended (Unaudited) Year Ended (Audited) June 30, 2025 March 31, 2025 June 30, 2024 March 31, 2025 Gross sales billed to the Customers 57,655 66,374 44,229 2,34,155 Netting of Gross Sales and Gross Purchase in respect of Software and Allied support services (36,198) (40,901) (25,231) (1,44,579) Revenue from operations 21,457 25,473 18,998 89,576 7 Subsequent to receipt of all the necessary clearances, the company got listed on the Bombay stock exchange and National stock exchange on September 25, 2025.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-04-2025 01-04-2025
Date of end of reporting period 30-06-2025 30-06-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone 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



Other Comprehensive Income

Amount in (Lakhs)

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 01-04-2025 01-04-2025
B Date of end of reporting period 30-06-2025 30-06-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of post employment benefit obligations -1600000 -1600000
Total Amount of items that will not be reclassified to profit and loss (16.00)
2 Income tax relating to items that will not be reclassified to profit or loss (4.00) (4.00)
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
5 Total Other comprehensive income (12.00) (12.00)





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited
Declaration of unmodified opinion or statement on impact of audit qualification
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
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