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 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
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



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 Consolidated Consolidated
1 Income
Revenue from operations 22,790.00 22,790.00
Other income 717.00 717.00
Total income 23,507.00 23,507.00
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 18,016.00 18,016.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 663.00 663.00
(d) Employee benefit expense 1,900.00 1,900.00
(e) Finance costs 163.00 163.00
(f) Depreciation, depletion and amortisation expense 178.00 178.00
(f) Other Expenses
1 Other Expenses 1,202.00 1,202.00
Total other expenses 1,202.00 1,202.00
Total expenses 22,122.00 22,122.00
3 Total profit before exceptional items and tax 1,385.00 1,385.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,385.00 1,385.00
6 Tax expense
7 Current tax 398.00 398.00
8 Deferred tax (49.00) (49.00)
9 Total tax expenses 349.00 349.00
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 1,036.00 1,036.00
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 1,036.00 1,036.00
17 Other comprehensive income net of taxes (12.00) (12.00)
18 Total Comprehensive Income for the period 1,024.00 1,024.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,039.00 1,039.00
Total profit or loss, attributable to non-controlling interests (3.00) (3.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (2.00) (2.00)
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1,038.00 1,038.00
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 1.92 1.92
Diluted earnings (loss) per share from continuing operations 1.89 1.89
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 1.92 1.92
Diluted earnings (loss) per share from continuing and discontinued operations 1.89 1.89
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 results of iValue Infosolutions Limited ('the Holding Company') and its Subsidiaries (together referred to as 'Group') 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 Consolidated Financial Results for the Quarter Ended June 30, 2025. 2. The consolidated 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. Information of Standalone Financial Results of the Company is as under: (Rs. in Lakhs) Sr. No. Particulars Quarter Ended Year Ended June 30, 2025 March 31, 2025 June 30, 2024 March 31, 2025 Unaudited Unaudited Unaudited Audited A Total Income 22,162 26,393 19,213 91,557 B Profit before tax 1,364 5,083 1,304 11,172 C Profit after tax 1,017 3,711 970 8,303 4. The Group 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 Group'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. 5. 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. 6. 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 Group's website at www.ivaluegroup.com. 7. The Group 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 60,642 67,063 47,126 2,43,938 Netting of Gross Sales and Gross Purchase in respect of Software and Allied support services (37,852) (41,003) (27,540) (1,51,670) Revenue from operations 22,790 26,060 19,586 92,268 8. 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 Consolidated Consolidated
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 Consolidated Consolidated
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