Integrated Filing — IndAS



General information about company

Scrip Code 532339
NSE Symbol COMPUSOFT
MSEI Symbol NOTLISTED
ISIN INE453B01029
Name of company COMPUCOM SOFTWARE 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 12-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-11-2025
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 Multi segment
Description of single segment
Start date and time of board meeting 12-11-2025   16:00:00
End date and time of board meeting 12-11-2025   17:40:00
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 847.29 1,725.23
Other income 154.41 303.45
Total income 1,001.70 2,028.68
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 148.48 311.35
(e) Finance costs 55.75 108.85
(f) Depreciation, depletion and amortisation expense 142.16 284.74
(f) Other Expenses
1 Learning Solution Execution Expenses 142.61 310.78
2 Other Expenditure 402.25 721.51
Total other expenses 544.86 1,032.29
Total expenses 891.25 1,737.23
3 Total profit before exceptional items and tax 110.45 291.45
4 Exceptional items 0.00 0.00
5 Total profit before tax 110.45 291.45
6 Tax expense
7 Current tax 67.50 141.32
8 Deferred tax (25.77) (52.64)
9 Total tax expenses 41.73 88.68
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 68.72 202.77
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 68.72 202.77
17 Other comprehensive income net of taxes 2.86 5.70
18 Total Comprehensive Income for the period 71.58 208.47
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 68.72 202.77
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 71.58 208.47
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 1,582.50 1,582.50
Face value of equity share capital 2 2
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 0.09 0.26
Diluted earnings (loss) per share from continuing operations 0.09 0.26
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 0.09 0.26
Diluted earnings (loss) per share from continuing and discontinued operations 0.09 0.26
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 have been reviewed by the Audit Committee, approved and taken on record by the Board of Directors of the Company at its meeting held on November 12, 2025. A limited review of the same has also been carried out by the Statutory Auditors of the Company. 2. Previous periods figures have been regrouped/rearranged wherever necessary. 3. The above financial results have been prepared in accordance with Indian Accounting Standards as prescribed under section 133 of the Companies Act., 2013 read with rule 3 of the Companies (Indian Accounting Standards) rules, 2015 as amended. 4.Quarterly results may not be true indicators of annual results as quarterly results/annual results may vary due to peculiar nature of Govt. contracts executed by the company and income recognition thereof. 5. Statement of Cash Flow is attached in Annexure A.



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 1,632.19
Capital work-in-progress 2,882.70
Investment property 33.12
Goodwill 0.00
Other intangible assets 27.48
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 5.77
Trade receivables, non-current 446.61
Loans, non-current 0.00
Other non-current financial assets 4,941.48
Total non-current financial assets 5,393.86
Deferred tax assets (net) 179.53
Other non-current assets 998.85
Total non-current assets 11,147.73
2 Current assets
Inventories 0.00
Current financial asset
Current investments 0.00
Trade receivables, current 4,071.33
Cash and cash equivalents 1,401.37
Bank balance other than cash and cash equivalents 3,203.93
Loans, current 0.00
Other current financial assets 82.88
Total current financial assets 8,759.51
Current tax assets (net) 488.50
Other current assets 536.56
Total current assets 9,784.57
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 20,932.30
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,582.50
Other equity 12,520.92
Total equity attributable to owners of parent 14,103.42
Non controlling interest 0.00
Total equity 14,103.42
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,405.95
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 577.03
Total Trade payable 577.03
Other non-current financial liabilities 212.35
Total non-current financial liabilities 2,195.33
Provisions, non-current 190.28
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 0.00
Total non-current liabilities 2,385.61
Current liabilities
Current financial liabilities
Borrowings, current 3,222.90
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 0.81
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 90.08
Total Trade payable 90.89
Other current financial liabilities 574.34
Total current financial liabilities 3,888.13
Other current liabilities 73.66
Provisions, current 203.53
Current tax liabilities (Net) 277.95
Deferred government grants, Current 0.00
Total current liabilities 4,443.27
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 6,828.88
Total equity and liabilites 20,932.30
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)
1 Software & E-Governance Services 0.0000437 0.0003056
2 Learning Solutions 0.0069586 1,449.64
3 Wind Power Generation 0.0001756 0.0002987
4 Hotel 0.0000138 0.0000298
5 Other Income 0.0028253 0.0051563
Total Segment Revenue 1,001.70 2,028.68
Less: Inter segment revenue 0.00 0.00
Revenue from operations 1,001.70 2,028.68
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Software & E-Governance Services (15.32) (17.74)
2 Learning Solutions 44.99 87.09
3 Wind Power Generation 4.30 4.21
4 Hotel (8.20) (9.87)
5 Other Income 91.32 241.34
Total Profit before tax 117.09 305.03
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 6.64 13.58
Profit before tax 110.45 291.45
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Software & E-Governance Services 0.00 0.00
2 Learning Solutions 0.00 0.00
3 Wind Power Generation 0.00 0.00
4 Hotel 0.00 0.00
5 Other Income 0.00 0.00
Total Segment Asset 0.00 0.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 0.00 0.00
4 Segment Liabilities
Segment Liabilities
1 Software & E-Governance Services 0.00 0.00
2 Learning Solutions 0.00 0.00
3 Wind Power Generation 0.00 0.00
4 Hotel 0.00 0.00
5 Other Income 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 0.00 0.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 1. Segregation of capital employed between segments (except wind power generation segment, wherein the capital employed is Rs. 448.37 lacs) is not practicable as most of the fixed assets and liabilities are not identifiable with particular segments and are used interchangeably.



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 Items that will not be reclassified to profit or Loss 395000 790000
Total Amount of items that will not be reclassified to profit and loss 3.95 7.90
2 Income tax relating to items that will not be reclassified to profit or loss 1.09 2.20
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 0.00 0.00
5 Total Other comprehensive income 2.86 5.70



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 291.45
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current 22.33
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (60.90)
Adjustments for decrease (increase) in other non-current assets (126.82)
Adjustments for other financial assets, non-current (1,859.05)
Adjustments for other financial assets, current 34.20
Adjustments for other bank balances 1,417.73
Adjustments for increase (decrease) in trade payables, current (7.56)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 4.07
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 284.75
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (24.14)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (130.41)
Adjustments for other financial liabilities, non-current 2.40
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (0.49)
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 26.31
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (417.58)
Net cash flows from (used in) operations (126.13)
Dividends received 0.00
Interest paid (99.43)
Interest received (281.08)
Income taxes paid (refund) 8.14
Other inflows (outflows) of cash (16.59)
Net cash flows from (used in) operating activities (332.51)
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 0.00
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 53.57
Purchase of property, plant and equipment 591.30
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 0.00
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 0.00
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 281.08
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 16.59
Net cash flows from (used in) investing activities (240.06)
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 0.00
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 1,667.76
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 99.43
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 1,568.33
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 995.76
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 995.76
Cash and cash equivalents cash flow statement at beginning of period 405.61
Cash and cash equivalents cash flow statement at end of period 1,401.37





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 M/s S. Misra & Associates Yes 30-06-2027