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General information about company

Scrip Code 544309
NSE Symbol IKS
MSEI Symbol NOTLISTED
ISIN INE115Q01022
Name of company INVENTURUS KNOWLEDGE SOLUTIONS 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 30-10-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 Single segment
Description of single segment CARE ENABLEMENT PLATFORM PROVIDING TECHNOLOGY ENABLED SOLUTIONS TO HEALTHCARE PROVIDERS
Start date and time of board meeting 30-10-2025   19:00:00
End date and time of board meeting 30-10-2025   19:55:00
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 Declaration of unmodified opinion



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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 78,109.10 1,52,118.60
Other income 365.50 676.80
Total income 78,474.60 1,52,795.40
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 40,705.00 80,301.20
(e) Finance costs 1,614.90 3,422.80
(f) Depreciation, depletion and amortisation expense 3,014.30 5,804.60
(f) Other Expenses
1 Other Expenses 10,227.80 20,866.00
Total other expenses 10,227.80 20,866.00
Total expenses 55,562.00 1,10,394.60
3 Total profit before exceptional items and tax 22,912.60 42,400.80
4 Exceptional items 0.00 0.00
5 Total profit before tax 22,912.60 42,400.80
6 Tax expense
7 Current tax 6,154.50 11,876.50
8 Deferred tax (1,455.60) (2,843.30)
9 Total tax expenses 4,698.90 9,033.20
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 18,213.70 33,367.60
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 (141.80) (141.80)
16 Total profit (loss) for period 18,071.90 33,225.80
17 Other comprehensive income net of taxes 8,710.30 9,333.10
18 Total Comprehensive Income for the period 26,782.20 42,558.90
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 1,704.40 1,704.40
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 10.81 19.88
Diluted earnings (loss) per share from continuing operations 10.58 19.44
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 10.81 19.88
Diluted earnings (loss) per share from continuing and discontinued operations 10.58 19.44
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 to the Statement of Unaudited Consolidated and Standalone Financial Results for the quarter and half year ended September 30, 2025 1.The above standalone financial results of Inventurus Knowledge Solutions Limited (the Company) and consolidated financial results of the Company and its subsidiaries (collectively the Group) and its interest in associate for the quarter and half year ended September 30, 2025 were reviewed and recommended by the Audit Committee and approved by the Board of Directors in it's meeting held on October 30, 2025. The above results for the quarter and half year ended September 30, 2025 have been reviewed by the Statutory Auditors of the Company in terms of Regulation 33 of the SEBl (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. The figures for the quarter and half year ended September 30, 2024 as reported in the statement have been approved by the Company's Board of Directors but have not been subjected to limited review since the requirement of submission of quarterly financial results is applicable on listing of equity shares of the Company from the quarter ended December 31, 2024. 2.The statement has been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards(Ind AS) as prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules thereunder. 3.The Group operates in one reportable business segment which comprises a Care enablement platform providing technology enabled solutions to Healthcare providers. This in the context of Indian Accounting Standard (Ind AS 108) Operating Segments, constitutes a single operating segment. 4.The Company has allotted 183,140 shares (period ended September 30, 2024 : 22,000 shares) for the quarter and 207,082 shares ( period ended September 30, 2024 :147,102 shares) for the half year ended September 30, 2025 to eligible employees on exercise of Employee Stock options, in accordance with the terms and conditions of the IKS Employees Stock Options Plan 2022 named 'IKS Health - ESOP Policy 2022' as approved by the shareholders of the Company on April 22, 2022. Further, during the quarter and half year ended September 30, 2025, the Company has granted 421,000 and 708,500 stock options respectively to eligible employees, as approved by the Nomination and Remuneration Committee. 5.The Board of Directors of the Company at its Meeting held on June 30, 2025, approved investment upto 17,000,000 USD by Inventurus Knowledge Solutions Inc, a subsidiary of the Company in IKS WWMG MSO LLC (“Target Company”) by subscribing upto 17,000,000 Common Units of the Target Company, which had resulted in acquisition of 48.02% of the outstanding equity interests of the Target Company by Inventurus Knowledge Solutions Inc. The contractual Purchase Closing Date was July 2, 2025 being the date on which Company had made the required payment as per the Purchase closing terms. 6.Earnings per share for the interim periods are not annualised. 7.The consolidated financial results of the Group include the results of its subsidiary companies viz: Inventurus Knowledge Solutions Inc, IKS Cares Foundation and its step down subsidiary companies viz: Aquity Holdings Inc, Aquity Solutions LLC, Aquity Solutions India Private Limited, Aquity Solutions Australia Pty Limited and Aquity Canada ULC and and its interest in associate. From the quarter ended September 30, 2025 the consolidated financial results includes share of profit/(loss) from IKS WWMG MSO LLC, being an associate company.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 4,244.60
Capital work-in-progress 230.30
Investment property 0.00
Goodwill 1,24,373.00
Other intangible assets 56,638.90
Intangible assets under development 1,064.30
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 36,082.40
Trade receivables, non-current 1,857.00
Loans, non-current 1,909.00
Other non-current financial assets 14,012.50
Total non-current financial assets 53,860.90
Deferred tax assets (net) 16,531.00
Other non-current assets 9,151.80
Total non-current assets 2,66,094.80
2 Current assets
Inventories 0.00
Current financial asset
Current investments 0.00
Trade receivables, current 61,920.20
Cash and cash equivalents 22,363.20
Bank balance other than cash and cash equivalents 546.60
Loans, current 0.00
Other current financial assets 5,241.50
Total current financial assets 90,071.50
Current tax assets (net) 0.00
Other current assets 4,482.10
Total current assets 94,553.60
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 3,60,648.40
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,704.40
Other equity 2,22,379.20
Total equity attributable to owners of parent 2,24,083.60
Non controlling interest
Total equity 2,24,083.60
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 41,949.70
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 9,071.50
Total non-current financial liabilities 51,021.20
Provisions, non-current 2,296.40
Deferred tax liabilities (net) 14,375.40
Deferred government grants, Non-current 0.00
Other non-current liabilities 286.80
Total non-current liabilities 67,979.80
Current liabilities
Current financial liabilities
Borrowings, current 22,213.70
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 61.80
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 8,310.50
Total Trade payable 8,372.30
Other current financial liabilities 7,273.60
Total current financial liabilities 37,859.60
Other current liabilities 17,294.80
Provisions, current 5,364.30
Current tax liabilities (Net) 8,066.30
Deferred government grants, Current 0.00
Total current liabilities 68,585.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 1,36,564.80
Total equity and liabilites 3,60,648.40
Disclosure of notes on assets and liabilities



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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
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 Remeasurement of post employment benefit obligations (212.10) (354.60)
2 Changes in the fair value of equity investments at FVOCI 9,315.20 9,315.20
Total Amount of items that will not be reclassified to profit and loss 9,103.10 8,960.60
2 Income tax relating to items that will not be reclassified to profit or loss 2,406.70 2,369.20
3 Amount of items that will be reclassified to profit and loss
1 Gains/ (losses) on cash flow hedges (net) (3,728.90) (3,048.50)
2 Exchange differences on translation of financial statements of foreign operations 4,954.30 5,150.10
Total Amount of items that will be reclassified to profit and loss 1,225.40 2,101.60
4 Income tax relating to items that will be reclassified to profit or loss (788.50) (640.10)
5 Total Other comprehensive income 8,710.30 9,333.10



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 42,400.80
Adjustments for reconcile profit (loss)
Adjustments for finance costs 3,422.60
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current (6,366.90)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (915.80)
Adjustments for decrease (increase) in other non-current assets (93.70)
Adjustments for other financial assets, non-current (4,846.20)
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 588.40
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 6,802.90
Adjustments for increase (decrease) in other non-current liabilities 159.30
Adjustments for depreciation and amortisation expense 5,804.60
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 130.20
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (1,805.50)
Adjustments for dividend income 0.00
Adjustments for interest income 605.50
Adjustments for share-based payments 1,847.20
Adjustments for fair value losses (gains) 439.70
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 237.50
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 4,798.80
Net cash flows from (used in) operations 47,199.60
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 7,351.60
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 39,848.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 14,555.40
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 17.80
Purchase of property, plant and equipment 800.10
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 1,263.90
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 1,909.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 316.90
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 505.30
Net cash flows from (used in) investing activities (17,688.40)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 627.50
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 13,961.30
Payments of lease liabilities 1,561.50
Dividends paid 0.00
Interest paid 3,292.20
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (18,187.50)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 3,972.10
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 348.90
Net increase (decrease) in cash and cash equivalents 4,321.00
Cash and cash equivalents cash flow statement at beginning of period 18,042.20
Cash and cash equivalents cash flow statement at end of period 22,363.20





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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 Price Waterhouse Chartered Accountants LLP Yes 30-11-2026