Integrated Filing — IndAS



General information about company

Scrip Code 540900
NSE Symbol NEWGEN
MSEI Symbol NOTLISTED
ISIN INE619B01017
Name of company NEWGEN SOFTWARE TECHNOLOGIES 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 20-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-01-2026
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 Geographical
Description of single segment
Start date and time of board meeting 20-01-2026   13:23:00
End date and time of board meeting 20-01-2026   13:33:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
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 35,522.29 1,00,197.52
Other income 1,739.99 6,245.70
Total income 37,262.28 1,06,443.22
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 15,276.54 45,062.65
(e) Finance costs 199.37 427.00
(f) Depreciation, depletion and amortisation expense 844.62 2,540.77
(f) Other Expenses
1 Other Exepenses 10,333.03 31,851.52
Total other expenses 10,333.03 31,851.52
Total expenses 26,653.56 79,881.94
3 Total profit before exceptional items and tax 10,608.72 26,561.28
4 Exceptional items (3,509.78) (3,509.78)
5 Total profit before tax 7,098.94 23,051.50
6 Tax expense
7 Current tax 2,386.83 6,093.05
8 Deferred tax (932.63) (1,224.87)
9 Total tax expenses 1,454.20 4,868.18
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 5,644.74 18,183.32
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 5,644.74 18,183.32
17 Other comprehensive income net of taxes 150.72 85.48
18 Total Comprehensive Income for the period 5,795.46 18,268.80
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 14,078.82 14,078.82
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 4.01 12.95
Diluted earnings (loss) per share from continuing operations 3.92 12.64
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 4.01 12.95
Diluted earnings (loss) per share from continuing and discontinued operations 3.92 12.64
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) Statement of Standalone and Consolidated Financial Results of Newgen Software Technologies Limited for the quarter and nine months ended 31 December 2025 Notes 1.The above financial results for the quarter and nine months ended 31 December 2025 were reviewed by the Audit Committee in the meeting held on 20 January 2026 and approved by the Board of Directors in their meeting held on 20 January 2026. Standalone and Consolidated financial results of the Company for the quarter and nine months ended 31 December 2025 are prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and relevant rules thereunder. The company has complied with the guidelines issued by Securities & Exchange Board of India (SEBI) to the extent applicable. 2.The auditors have carried out limited review of Standalone and Consolidated results of the Company for the quarter and nine months ended 31 December 2025. There are no modifications in the Auditor's review report on these financial results. 3.The Board of Directors in their meeting held on 2 May 2025 recommended a dividend of INR 5.00 per equity share for the financial year ended 31 March 2025 which was approved by the shareholder at the Annual General Meeting held on 25 July 2025. The dividend was paid on 1 August 2025. 4.On 21 November 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 published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and disclosed the incremental impact of these changes on the basis of expert involved and the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact as “Impact of Labour Codes under “Exceptional Items” in the statement of consolidated and standalone financial results for the quarter and nine months ended 31 December 2025. The incremental impact consisting of gratuity of INR 2,626.41 Lakhs and long-term compensated absences of INR 883.37 Lakhs primarily arises due to change in wage definition. The Company continues to monitor the finalisation of Central / State Rules and 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. 5.Previous periods/years figures have been regrouped/reclassified wherever necessary to correspond with the current period/year classification/disclosure, which are not considered material to these financial results. For and on behalf of the Board of Directors of Newgen Software Technologies Limited T.S. Varadarajan Whole-Time Director DIN: 00263115 Place: New Delhi Date: 20 January 2026



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)
1 India 11,540.84 32,858.57
2 EMEA 11,245.70 32,496.55
3 APAC 5,657.22 15,151.42
4 USA 7,078.53 19,690.98
Total Segment Revenue 35,522.29 1,00,197.52
Less: Inter segment revenue 0.00 0.00
Revenue from operations 35,522.29 1,00,197.52
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 India 1,883.05 4,677.44
2 EMEA 4,071.81 8,966.52
3 APAC 2,048.05 4,813.97
4 USA 2,085.87 5,269.77
Total Profit before tax 10,088.78 23,727.70
i. Finance cost 199.37 427.00
ii. Other Unallocable Expenditure net off Unallocable income 2,790.47 249.20
Profit before tax 7,098.94 23,051.50
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 India 27,790.08 27,790.08
2 EMEA 22,059.95 22,059.95
3 APAC 7,656.38 7,656.38
4 USA 7,817.58 7,817.58
Total Segment Asset 65,323.99 65,323.99
Un-allocable Assets 1,23,845.28 1,23,845.28
Net Segment Asset 1,89,169.27 1,89,169.27
4 Segment Liabilities
Segment Liabilities
1 India 14,657.98 14,657.98
2 EMEA 8,239.95 8,239.95
3 APAC 3,838.87 3,838.87
4 USA 3,315.89 3,315.89
Total Segment Liabilities 30,052.69 30,052.69
Un-allocable Liabilities 6,086.00 6,086.00
Net Segment Liabilities 36,138.69 36,138.69
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Note :- a) Unallocated assets, liabilities, revenue and expenses: Certain assets, liabilities, revenue and expenses are not specifically allocable to individual segments as the underlying services are used interchangeably. The Company believes that it is not practicable to provide segment disclosures relating to such assets, liabilities, revenue and expenses and accordingly such assets, liabilities, revenue and expenses are separately disclosed as ‘unallocated’. *All expenses which are not attributable or allocable to segments or are non-recurring in nature have been disclosed as unallocable expenses. During the quarter and nine months ended 31 December 2025, unallocated expenditure includes impact of labour codes amounting to INR 3,509.78 lakhs.



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 gain/(losses) on defined benefit plans 267.45 212.69
Total Amount of items that will not be reclassified to profit and loss 267.45 212.69
2 Income tax relating to items that will not be reclassified to profit or loss 93.45 74.32
3 Amount of items that will be reclassified to profit and loss
1 Debt instruments through other comprehensive income - net change in fair value (30.36) (68.96)
Total Amount of items that will be reclassified to profit and loss (30.36) (68.96)
4 Income tax relating to items that will be reclassified to profit or loss (7.08) (16.07)
5 Total Other comprehensive income 150.72 85.48