| Scrip Code | 540735 |
|---|---|
| NSE Symbol | IRIS |
| MSEI Symbol | NOTLISTED |
| ISIN | INE864K01010 |
| Name of company | IRIS BUSINESS SERVICES 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 | 13-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 06-11-2025 |
| 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 | 13-11-2025 15:00:00 |
| End date and time of board meeting | 13-11-2025 17:00:00 |
| 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 |
| 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 | 2,856.35 | 5,375.57 | |
| Other income | 253.64 | 373.11 | |
| Total income | 3,109.99 | 5,748.68 | |
| 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 | 1,685.26 | 3,126.45 |
| (e) | Finance costs | 8.25 | 23.94 |
| (f) | Depreciation, depletion and amortisation expense | 50.69 | 100.32 |
| (f) | Other Expenses | ||
| 1 | Other expense | 1,156.16 | 2,209.64 |
| Total other expenses | 1,156.16 | 2,209.64 | |
| Total expenses | 2,900.36 | 5,460.35 | |
| 3 | Total profit before exceptional items and tax | 209.63 | 288.33 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 209.63 | 288.33 |
| 6 | Tax expense | ||
| 7 | Current tax | 25.75 | 67.67 |
| 8 | Deferred tax | 0.00 | 0.00 |
| 9 | Total tax expenses | 25.75 | 67.67 |
| 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 | 183.88 | 220.66 |
| 12 | Profit (loss) from discontinued operations before tax | 13,581.97 | 13,535.66 |
| 13 | Tax expense of discontinued operations | 2,080.81 | 2,048.85 |
| 14 | Net profit (loss) from discontinued operation after tax | 11,501.16 | 11,486.81 |
| 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 | 11,685.04 | 11,707.47 |
| 17 | Other comprehensive income net of taxes | (47.81) | (69.97) |
| 18 | Total Comprehensive Income for the period | 11,637.23 | 11,637.50 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 11,685.24 | 11,702.74 | |
| Total profit or loss, attributable to non-controlling interests | (0.20) | 4.73 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 11,637.38 | 11,632.63 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (0.15) | 4.87 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 2,055.82 | 2,055.82 | |
| Face value of equity share capital | 10 | 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 | 0.89 | 1.07 | |
| Diluted earnings (loss) per share from continuing operations | 0.88 | 1.06 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 55.97 | 55.89 | |
| Diluted earnings (loss) per share from discontinued operations | 55.35 | 55.29 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 56.86 | 56.96 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 56.23 | 56.35 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes a. The Consolidated financial results of the Company have been prepared in accordance with Indian Accounting Standards prescribed under section 133 of the Companies Act, 2013 read with the Companies Indian Accounting Standards Rules, 2015 as amended from time to time and other recognised accounting practices generally accepted in India. b. The above Consolidated financial results for the quarter and half year ended September 30, 2025 were reviewed, and recommended by the Audit committee of the Board and approved by the Board of Directors at its meeting held on November 13, 2025. c. The consolidated financial results include financial results of the following entities Sr.No. Name of the Companies Relationship 1 IRIS Business Services Limited Parent 2 IRIS Logix Solutions Private Limited Subsidiary up to the date of transfer 3 IRIS Business Services Asia Pte. Ltd Subsidiary 4 IRIS Business Services LLC Wholly Owned Subsidiary 5 Atanou S.r.l. Wholly Owned Subsidiary 6 IRIS Regtech Sdn. Bhd. Wholly Owned Subsidiary d. Based on the management approach as defined in IndAS 108 Operating Segments, the Chief Operating Decision Maker evaluates the Groups performance on three business segments, namely SupTech, RegTech, and DataTech. These segments represent separate lines of business that generate revenues and incur expenses independently from each other. For internal reporting and decisionmaking purposes, the CODM evaluates segment performance based on revenues and directly attributable costs, without allocation of costs that cannot be directly attributable to the business segment. Accordingly, costs that are not directly attributable to business segment are disclosed separately as unallocated expenses. Previous period figures have been regrouped/reclassified wherever necessary to conform to the above presentation. e. With respect to our investment in IRIS Business Services, LLC incorporated in USA the Subsidiary as at September 30, 2025 the total liabilities exceeded its total assets by Rs. 57.01 lakhs. The Company is committed to provide necessary financial support as and when necessary. Considering the future prospect of the Subsidiary and continued support of the Company, the investment in the Subsidiary is measured at cost. f. In the light of the future prospect of the Subsidiary and committed continued support of Parent, financial results of the subsidiary mentioned in point e have been prepared on a going concern basis and the same is considered for preparation of consolidated financial results. g. During the quarter ended 30 September 2025, the Company divested its Tax Technology GST Application Service Provider GST ASP business, along with its 100per cent equity stake in IRIS Logix Solutions Private Limited, to Sovos Compliance Limited, UK, and its einvoicing business in Malaysia to Sovos Malaysia. The divestments form part of a strategic initiative to simplify operations and focus on core business lines. The transactions resulted in recognition of an exceptional gain, and the GST ASP business has been presented as discontinued operations in accordance with Ind AS 105. h. Corresponding previous year / periods figures have been regrouped and reclassified wherever necessary. For and on behalf of Board of Directors K Balachandran Whole Time Director and CEO DIN 00080055 Date November 13th, 2025 Place Mumbai The Company has divested its GST ASP business operations during the reporting period. In the XBRL submission, figures reported across the financial results including the Statement of Profit and Loss, Assets and Liabilities, Cash Flow Statement, and related disclosures represent the combined results of continued and discontinued operations. This is due to the absence of specific tags or fields in the XBRL taxonomy for separate classification. Accordingly, no separate disclosure for continued and discontinued operations has been provided in segment reporting or other schedules |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 107.58 | |
| Capital work-in-progress | ||
| Investment property | ||
| Goodwill | 0.00 | |
| Other intangible assets | 355.95 | |
| Intangible assets under development | 787.82 | |
| Biological assets other than bearer plants | ||
| Investments accounted for using equity method | ||
| Non-current financial assets | ||
| Non-current investments | 0.00 | |
| Trade receivables, non-current | ||
| Loans, non-current | 0.00 | |
| Other non-current financial assets | 9,406.58 | |
| Total non-current financial assets | 9,406.58 | |
| Deferred tax assets (net) | 115.00 | |
| Other non-current assets | 887.26 | |
| Total non-current assets | 11,660.19 | |
| 2 | Current assets | |
| Inventories | 0.00 | |
| Current financial asset | ||
| Current investments | 3,871.59 | |
| Trade receivables, current | 2,608.88 | |
| Cash and cash equivalents | 4,622.33 | |
| Bank balance other than cash and cash equivalents | 490.37 | |
| Loans, current | 5.90 | |
| Other current financial assets | 1,097.86 | |
| Total current financial assets | 12,696.93 | |
| Current tax assets (net) | ||
| Other current assets | 664.09 | |
| Total current assets | 13,361.02 | |
| 3 | Non-current assets classified as held for sale | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | |
| Total assets | 25,021.21 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 2,055.82 | |
| Other equity | 16,853.41 | |
| Total equity attributable to owners of parent | 18,909.23 | |
| Non controlling interest | 1.75 | |
| Total equity | 18,910.98 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 0.00 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | ||
| Total Trade payable | ||
| Other non-current financial liabilities | 54.48 | |
| Total non-current financial liabilities | 54.48 | |
| Provisions, non-current | 538.68 | |
| Deferred tax liabilities (net) | ||
| Deferred government grants, Non-current | ||
| Other non-current liabilities | ||
| Total non-current liabilities | 593.16 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 129.07 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 27.10 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 238.18 | |
| Total Trade payable | 265.28 | |
| Other current financial liabilities | 1,918.75 | |
| Total current financial liabilities | 2,313.10 | |
| Other current liabilities | 1,850.13 | |
| Provisions, current | 237.89 | |
| Current tax liabilities (Net) | 1,115.95 | |
| Deferred government grants, Current | ||
| Total current liabilities | 5,517.07 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | |
| Total liabilities | 6,110.23 | |
| Total equity and liabilites | 25,021.21 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | SupTech | 1,663.47 | 3,284.51 | ||||
| 2 | RegTech | 1,062.65 | 1,825.06 | ||||
| 3 | DataTech | 0.0004481 | 0.000883 | ||||
| 4 | Others | 0.0008542 | 0.001777 | ||||
| 5 | Unallocated Income (Other income) | 0.00 | 0.00 | ||||
| 6 | Unallocated Expenses (Not directly attributable) | 0.00 | 0.00 | ||||
| Total Segment Revenue | 2,856.35 | 5,375.57 | |||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | 2,856.35 | 5,375.57 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | SupTech | 470.21 | 947.57 | ||||
| 2 | RegTech | 109.74 | (21.43) | ||||
| 3 | DataTech | (60.91) | (49.45) | ||||
| 4 | Others | 39.82 | 79.33 | ||||
| 5 | Unallocated Income (Other income) | 253.63 | 373.11 | ||||
| 6 | Unallocated Expenses (Not directly attributable) | (545.97) | (919.49) | ||||
| Total Profit before tax | 266.52 | 409.64 | |||||
| i. Finance cost | 6.53 | 21.51 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 50.36 | 99.80 | |||||
| Profit before tax | 209.63 | 288.33 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | SupTech | 0.00 | 0.00 | ||||
| 2 | RegTech | 0.00 | 0.00 | ||||
| 3 | DataTech | 0.00 | 0.00 | ||||
| 4 | Others | 0.00 | 0.00 | ||||
| 5 | Unallocated Income (Other income) | 0.00 | 0.00 | ||||
| 6 | Unallocated Expenses (Not directly attributable) | 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 | SupTech | 0.00 | 0.00 | ||||
| 2 | RegTech | 0.00 | 0.00 | ||||
| 3 | DataTech | 0.00 | 0.00 | ||||
| 4 | Others | 0.00 | 0.00 | ||||
| 5 | Unallocated Income (Other income) | 0.00 | 0.00 | ||||
| 6 | Unallocated Expenses (Not directly attributable) | 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) | ||||||
| Textual Information(2) | Note Assets and liabilities used in the Companys business are not identifiable to any of the reportable segment as these are used interchangeably between segments. The management believes that it not practicable to provide segment disclosures relating to total assets and liabilities. The Company has divested its GST ASP business operations during the reporting period. In the XBRL submission figures reported across the financial results including the Statement of Profit and Loss Assets and Liabilities Cash Flow Statement and related disclosures represent the combined results of continued and discontinued operations. This is due to the absence of specific tags or fields in the XBRL taxonomy for separate classification. Accordingly no separate disclosure for continued and discontinued operations has been provided in segment reporting or other schedules |
|---|
| 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 statement of profit and loss (net of taxes) | -3231000 | -3231000 |
| Total Amount of items that will not be reclassified to profit and loss | (32.31) | (32.31) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Fair Value Changes on Derivatives Designated as cash flow hedge | -3192000 | -6097000 |
| 2 | Exchange differences on translation of financial results of foreign operations | 1642000 | 2331000 |
| Total Amount of items that will be reclassified to profit and loss | (15.50) | (37.66) | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (47.81) | (69.97) |
| 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 | 288.33 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 23.95 | |||||
| Adjustments for decrease (increase) in inventories | 0.00 | |||||
| Adjustments for decrease (increase) in trade receivables, current | 71.30 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 0.00 | |||||
| Adjustments for decrease (increase) in other non-current assets | 269.78 | |||||
| Adjustments for other financial assets, non-current | (536.93) | |||||
| Adjustments for other financial assets, current | (2.32) | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | (25.17) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 511.21 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 131.31 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | (6.53) | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 438.61 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 23.31 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 172.00 | |||||
| Adjustments for share-based payments | 137.89 | |||||
| Adjustments for fair value losses (gains) | 0.00 | |||||
| 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) | (958.12) | |||||
| Other adjustments for non-cash items | (66.99) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (160.70) | |||||
| Net cash flows from (used in) operations | 127.63 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 1,153.26 | |||||
| Other inflows (outflows) of cash | 12,756.79 | |||||
| Net cash flows from (used in) operating activities | 11,731.16 | |||||
| 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 | 0.00 | |||||
| Purchase of property, plant and equipment | 456.77 | |||||
| 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 | 7,906.23 | |||||
| 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 | 172.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (1,743.18) | |||||
| Net cash flows from (used in) investing activities | (9,934.18) | |||||
| 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 | 27.06 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 0.00 | |||||
| Repayments of borrowings | 215.58 | |||||
| Payments of lease liabilities | 13.24 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 19.96 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (221.72) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 1,575.26 | |||||
| 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 | 1,575.26 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 3,047.07 | |||||
| Cash and cash equivalents cash flow statement at end of period | 4,622.33 | |||||
| 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 | KKC & ASSOCIATES LLP | Yes | 31-07-2027 | ||
|---|---|---|---|---|---|