Integrated Filing — IndAS



General information about company

Scrip Code 532790
NSE Symbol TANLA
MSEI Symbol NOTLISTED
ISIN INE483C01032
Name of company Tanla Platforms 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 22-01-2026
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 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 Single segment
Description of single segment CpaaS provider
Start date and time of board meeting 22-01-2026   16:45:00
End date and time of board meeting 22-01-2026   18:15:00
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



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 Consolidated Consolidated
1 Income
Revenue from operations 1,12,103.56 3,24,016.69
Other income 797.82 2,891.51
Total income 1,12,901.38 3,26,908.20
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 7,309.41 20,028.88
(e) Finance costs 118.57 375.50
(f) Depreciation, depletion and amortisation expense 3,249.82 8,932.73
(f) Other Expenses
1 Cost of services 81,170.57 2,38,336.50
2 Connectivity & bandwidth charges 788.64 2,404.59
3 Other expenses 3,781.95 10,053.61
Total other expenses 85,741.16 2,50,794.70
Total expenses 96,418.96 2,80,131.81
3 Total profit before exceptional items and tax 16,482.42 46,776.39
4 Exceptional items 0.00 0.00
5 Total profit before tax 16,482.42 46,776.39
6 Tax expense
7 Current tax 3,395.59 9,109.64
8 Deferred tax (50.32) 184.50
9 Total tax expenses 3,345.27 9,294.14
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 13,137.15 37,482.25
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 13,137.15 37,482.25
17 Other comprehensive income net of taxes 488.25 2,014.19
18 Total Comprehensive Income for the period 13,625.40 39,496.44
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 13,137.15 37,482.25
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 13,625.40 39,496.44
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 1,326.17 1,326.17
Face value of equity share capital 1 1
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 9.95 28.19
Diluted earnings (loss) per share from continuing operations 9.91 28.06
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 9.95 28.19
Diluted earnings (loss) per share from continuing and discontinued operations 9.91 28.06
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 unaudited consolidated and standalone financial results of Tanla Platforms Limited (‘the Company’) for the quarter and nine months ended December 31, 2025, which have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 (the act) read with relevant rules issued thereunder, other accounting principles generally accepted in India and guidelines issued by Securities and Exchange Board of India (SEBI), were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meetings held on January 21, 2026 and January 22, 2026 respectively. The statutory auditors have carried out limited review of the above said results. 2. The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes viz the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the “Codes”). The Codes have been made effective from November 21, 2025. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The incremental impact of these changes, assessed by the Group, on the basis of the information available, consistent with the guidance provided by the Institute of Chartered Accountants of India(ICAI), has been recognised in the standalone and consolidated financial results of the Company for the quarter and nine months ended December 31, 2025. The effect has not been material to the results of the company and the group. Upon notification of the related Rules to the New Labour Codes by the Government and any further clarification from the Government on other aspects of the New Labour Codes, the Group will evaluate and account for differential impact, if any, in subsequent periods. 3. Gamooga Softtech Private Limited merger update: During the quarter, “Gamooga Softtech Private Limited” has been amalgamated with its holding company “Karix Mobile Private Limited” pursuant to a Scheme of Amalgamation approved by Regional Director, Hyderabad on November 24, 2025, with an appointed date of April 01, 2025. The amalgamation is an internal group restructuring and does not have any impact on the consolidated financial results. 4. The Group operates in a single segment as “CPaaS” (Communications Platform as a Service) provider. 5. The Paid up Equity Share Capital as at December 31, 2025 includes Treasury shares with aggregate face value of Rs.6.20 Lakhs (March 31, 2025 - Rs.3.20 Lakhs). 6. The basic EPS and diluted EPS for the quarter/period have not been annualised. 7. The financials results for the quarter and nine months ended December 31, 2025 are available on the Company’s website (www.tanla.com) and on the websites of BSE (www.bseindia.com) and NSE (www.nseindia.com) Key Standalone information: Rs. in Lakhs Particulars Quarter Ended Dec 31, 2025 Unaudited Sep 30, 2025 Unaudited Dec 31, 2024 Unaudited Revenue from operations (net) 19,264.65 16,927.66 20,433.24 Profit before tax 8,204.13 529.21 818.42 Profit after tax 7,961.09 314.08 517.14 8. The Board of Directors at its meeting held on June 16, 2025, approved the buyback of 20,00,000 fully paid equity shares of face value Re.1/- each at a price of Rs.875/- per equity share for an aggregate maximum amount not exceeding Rs.17,500.00 lakhs. The shareholders approved the buyback through a special resolution passed on July 17, 2025. The buyback was closed on August 11, 2025. 9. Previous period/year figures have been regrouped/reclassified where necessary, to conform to current period classification.



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 Consolidated Consolidated
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 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
1 Exchange differences in translating financial statements of foreign operations 488.25 2,014.19
Total Amount of items that will be reclassified to profit and loss 488.25 2,014.19
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 488.25 2,014.19