Integrated Filing — IndAS



General information about company

Scrip Code 543945
NSE Symbol NETWEB
MSEI Symbol NOTLISTED
ISIN INE0NT901020
Name of company NETWEB TECHNOLOGIES INDIA 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 17-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Single segment
Description of single segment Computer and Computer Servers
Start date and time of board meeting 17-01-2026   13:30:00
End date and time of board meeting 17-01-2026   15:20:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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
Not Applicable



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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 80,492.50 1,40,986.10
Other income 663.50 860.70
Total income 81,156.00 1,41,846.80
2 Expenses
(a) Cost of materials consumed 66,900.20 1,09,178.80
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (91.30) 2,068.30
(d) Employee benefit expense 2,355.60 5,885.20
(e) Finance costs 289.20 480.00
(f) Depreciation, depletion and amortisation expense 362.20 1,037.70
(f) Other Expenses
1 Rent Expenses 15.00 40.00
2 Rates & Taxes 5.40 14.10
3 Travelling and Conveyance expenses 158.10 459.40
4 Postage & Courier expenses 131.70 304.80
5 Utility Expenses 95.30 257.50
6 Office expenses 84.20 229.70
7 Legal and professional expenses 354.90 931.00
8 Technical Support Charges 147.60 799.40
9 Other Expenses 541.30 1,991.10
Total other expenses 1,533.50 5,027.00
Total expenses 71,349.40 1,23,677.00
3 Total profit before exceptional items and tax 9,806.60 18,169.80
4 Exceptional items 0.00 0.00
5 Total profit before tax 9,806.60 18,169.80
6 Tax expense
7 Current tax 2,432.40 4,618.80
8 Deferred tax 43.10 28.70
9 Total tax expenses 2,475.50 4,647.50
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 7,331.10 13,522.30
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 7,331.10 13,522.30
17 Other comprehensive income net of taxes (24.10) (2.10)
18 Total Comprehensive Income for the period 7,307.00 13,520.20
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 1,133.10 1,133.10
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 12.94 23.87
Diluted earnings (loss) per share from continuing operations 12.94 23.87
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 12.94 23.87
Diluted earnings (loss) per share from continuing and discontinued operations 12.94 23.87
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 financial results of the Company have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards notified under Section 133 of the Companies Act read with Companies (Indian Accounting Standards) Rules, 2015 (as amended) and is in compliance with presentation and disclosure requirement of regulation 33 of SEBI LODR (Listing Obligation and Disclosure Requirements) regulation 2015 (as amended). The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on January 17, 2026. The statutory auditor of the company have carried out a limited review of the above financial results. 2. The Company has one subsidiary, Netweb Foundation, which is a not-for-profit entity incorporated under Section 8 of the Companies Act, 2013 (CIN U80902HR2022NPL103903). As per the provisions applicable to Section 8 companies, the profits are not available for distribution as dividends to shareholders. Therefore, the requirement for consolidation of financial statements is not applicable. 3. The Company has changed its accounting policy for valuation of Raw Materials, Finished Goods and Work in Progress from First In First Out (FIFO) to moving weighted average cost method w.e.f. 1st April, 2025. The Company believes that this change to moving weighted average cost method is preferable as it reflects better matching of the actual cost flows with the physical flow of goods and also improves comparability with Company's industry peers. Hence, it provides reliable and more relevant information to the users of financial statements about the Company's inventory valuation. In accordance with Ind AS 8, Accounting Policies, Changes in Accounting Estimates and Errors, this change in method of accounting for inventories has been retrospectively applied to all prior periods presented herein. Prior period comparative figures have been adjusted to reflect what results would have been had the company applied moving weighted average cost method of inventory valuation for inventories. The cumulative effect on retained earnings for these changes was INR 4.27 Millions at 1st April, 2024. 4. According to Indian Accounting Standards (Ind-AS) 108 on “Operating Segment” the Company has only one business segment i.e. “Computer servers”. 5. For the quarter ended December 31, 2025, exchange differences of INR 8.92 million is included under Other Expenses. For the nine months ended December 31, 2025, exchange differences of INR 35.02 million are included under Other Expenses pursuant to reclassification of exchange gain / loss reported in earlier quarters 6. On November 21, 2025, the Government of India notified the four Labour Codes – the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 – consolidating 29 existing labour laws. The Ministry of Labour & Employment has published draft Central Rules and FAQs to enable assessment of the financial impact arising from changes in regulations. The Company has assessed the potential impact of the aforesaid Labour Codes on its employee benefit obligations and related costs on the basis of management evaluation and the best information currently available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Based on such assessment, the implementation of the new Labour Codes has not resulted in any material incremental impact on the Company’s financial position, results of operations or employee benefit obligations for the period ended December 31, 2025. Accordingly, no statutory impact or exceptional item has been recognised in the statement of profit and loss for the period ended December 31, 2025. The Company continues to monitor the finalisation of Central / State Rules and any clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. 7. The Company has granted 9,05,472 ESOPs to the employees and Key managerial personnel of the Company on January 21, 2023 after taking necessary approvals as disclosed in the Prospectus filed with SEBI. These ESOPs will vest over a period of 1-3 years. Additionally, during the previous year 2024-25, the Company has granted 4,935 ESOPs to the employees and Key managerial personnel of the Company on January 18, 2025 after taking necessary approvals from the Nomination and Remuneration commitee. These ESOPs will vest over a period of 1-2 years. Accordingly, the Company has recorded a cost of INR 20.49 million for the Nine month ended December 31, 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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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 Re-measurement gains / (losses) on defined benefit plans (32.20) (2.80)
Total Amount of items that will not be reclassified to profit and loss (32.20) (2.80)
2 Income tax relating to items that will not be reclassified to profit or loss (8.10) (0.70)
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 (24.10) (2.10)





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 S.S Kothari Mehta & Co LLP Yes 31-08-2028