Integrated Filing — IndAS



General information about company

Scrip Code 517447
NSE Symbol RSSOFTWARE
MSEI Symbol NOTLISTED
ISIN INE165B01029
Name of company R. S. SOFTWARE (INDIA) LIMITED
Type of company SME
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 21-01-2026
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 Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 21-01-2026   11:30:00
End date and time of board meeting 21-01-2026   12:28:00
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



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 Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 535.03 1,919.16
Other income 0.13 28.29
Total income 535.16 1,947.45
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 723.89 2,160.94
(e) Finance costs 48.01 49.46
(f) Depreciation, depletion and amortisation expense 159.77 409.33
(f) Other Expenses
1 Oher Expenses 447.50 1,124.21
Total other expenses 447.50 1,124.21
Total expenses 1,379.17 3,743.94
3 Total profit before exceptional items and tax (844.01) (1,796.49)
4 Exceptional items 0.00 0.00
5 Total profit before tax (844.01) (1,796.49)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.00 0.00
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 (844.01) (1,796.49)
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 (844.01) (1,796.49)
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period (844.01) (1,796.49)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (843.15) (1,795.76)
Total profit or loss, attributable to non-controlling interests (0.86) (0.73)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
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 1,291.56 1,291.56
Face value of equity share capital 5 5
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 -3.28 -6.98
Diluted earnings (loss) per share from continuing operations -3.28 -6.98
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 -3.28 -6.98
Diluted earnings (loss) per share from continuing and discontinued operations -3.28 -6.98
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1) The Audited Consolidated Financial Statements for the Period Ended December 31,2025 have been taken on record by the Board of Directors at its meeting held on January 21, 2026.The Statutory Auditors have expressed an Unqualified Audit Opinion. The information presented above is extracted from the interim Audited Consolidated Financial Statements. The interim Consolidated Financial Statements are prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under section 133 of the Companie's Act 2013, read with Rule 3 of the Companies (Indian Accounting Standards) Rules,2015 and Companies (Indian Accounting Standards) Amendment Rules. 2)The Audited Consolidated Financial Results of the Company for the period ended December 31, 2025, have been reviewed by the Audit Committee of the Board and approved by the Board of Directors at its meeting held on January 21, 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 Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Segment - A (USA) 0.0020387 0.009446
2 Segment - B (ROW) 0.0033129 1,002.85
Total Segment Revenue 535.16 1,947.45
Less: Inter segment revenue 0.00 0.00
Revenue from operations 535.16 1,947.45
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Segment - A (USA) (378.25) (719.05)
2 Segment - B (ROW) (60.43) (113.69)
Total Profit before tax (438.68) (832.74)
i. Finance cost 48.01 49.46
ii. Other Unallocable Expenditure net off Unallocable income 357.32 914.29
Profit before tax (844.01) (1,796.49)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Segment - A (USA) 0.00 0.00
2 Segment - B (ROW) 7,074.08 7,074.08
Total Segment Asset 7,074.08 7,074.08
Un-allocable Assets 0.00 0.00
Net Segment Asset 7,074.08 7,074.08
4 Segment Liabilities
Segment Liabilities
1 Segment - A (USA) 0.00 0.00
2 Segment - B (ROW) 7,074.08 7,074.08
Total Segment Liabilities 7,074.08 7,074.08
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 7,074.08 7,074.08
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 Audited Audited
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
Total Amount of items that will not be reclassified to profit and loss
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
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 0.00 0.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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 Chaturvedi & Co. LLP Yes 31-12-2028