Integrated Filing — IndAS
General information about company
| Scrip Code |
532400 |
| NSE Symbol |
BSOFT |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE836A01035 |
| Name of company |
Birlasoft 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 |
28-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
20-01-2026 |
| 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 |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
28-01-2026 14:15:00 |
| End date and time of board meeting |
28-01-2026 15:35:00 |
| 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 |
1,34,753.20 |
3,96,133.30 |
|
Other income |
1,341.00 |
6,854.20 |
|
Total income |
1,36,094.20 |
4,02,987.50 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
0.00 |
0.00 |
| (b) |
Purchases of stock-in-trade |
69.50 |
2,208.10 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
41.10 |
578.10 |
| (d) |
Employee benefit expense |
80,945.40 |
2,38,448.10 |
| (e) |
Finance costs |
568.70 |
1,574.60 |
| (f) |
Depreciation, depletion and amortisation expense
|
2,007.70 |
6,102.40 |
| (f) |
Other Expenses |
| 1 |
Other expenses |
29,217.30 |
93,212.00 |
|
Total other expenses |
29,217.30 |
93,212.00 |
|
Total expenses |
1,12,849.70 |
3,42,123.30 |
| 3 |
Total profit before exceptional items and tax |
23,244.50 |
60,864.20 |
| 4 |
Exceptional items |
(4,068.80) |
(4,068.80) |
| 5 |
Total profit before tax |
19,175.70 |
56,795.40 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
8,058.80 |
24,083.00 |
| 8 |
Deferred tax |
(872.00) |
(1,530.10) |
| 9 |
Total tax expenses |
7,186.80 |
22,552.90 |
| 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 |
11,988.90 |
34,242.50 |
| 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 |
11,988.90 |
34,242.50 |
| 17 |
Other comprehensive income net of taxes |
3,867.10 |
13,639.40 |
| 18 |
Total Comprehensive Income for the period |
15,856.00 |
47,881.90 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
11,988.90 |
34,242.50 |
|
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 |
15,856.00 |
47,881.90 |
|
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 |
5,573.80 |
5,573.80 |
|
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 |
4.28 |
12.26 |
|
Diluted earnings (loss) per share from continuing operations |
4.26 |
12.19 |
| 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 |
4.28 |
12.26 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
4.26 |
12.19 |
| 24 |
Debt equity ratio |
0.2300 |
0.2300 |
| 25 |
Debt service coverage ratio |
100 |
100 |
| 26 |
Interest service coverage ratio |
100 |
100 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
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) |
| 1 |
Banking, Financial Services and Insurance |
32,810.50 |
97,080.90 |
| 2 |
Manufacturing |
50,863.50 |
1,48,436.40 |
| 3 |
Energy and Utilities |
22,521.60 |
67,918.30 |
| 4 |
Life Sciences & Services |
28,557.60 |
82,697.70 |
|
Total Segment Revenue |
1,34,753.20 |
3,96,133.30 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
1,34,753.20 |
3,96,133.30 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Banking, Financial Services and Insurance |
10,107.70 |
28,255.30 |
| 2 |
Manufacturing |
15,418.80 |
38,363.80 |
| 3 |
Energy and Utilities |
8,967.60 |
25,770.50 |
| 4 |
Life Sciences & Services |
5,635.20 |
15,134.70 |
|
Total Profit before tax |
40,129.30 |
1,07,524.30 |
|
i. Finance cost |
568.70 |
1,574.60 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
20,384.90 |
49,154.30 |
|
Profit before tax |
19,175.70 |
56,795.40 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Banking, Financial Services and Insurance |
0.00 |
0.00 |
| 2 |
Manufacturing |
0.00 |
0.00 |
| 3 |
Energy and Utilities |
0.00 |
0.00 |
| 4 |
Life Sciences & Services |
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 |
Banking, Financial Services and Insurance |
0.00 |
0.00 |
| 2 |
Manufacturing |
0.00 |
0.00 |
| 3 |
Energy and Utilities |
0.00 |
0.00 |
| 4 |
Life Sciences & Services |
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 |
|
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 |
|
| 1 |
Remeasurements of defined benefit plans |
199.20 |
268.30 |
|
Total Amount of items that will not be reclassified to profit and loss |
199.20 |
268.30 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
50.10 |
67.50 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences in translating of foreign operations |
3,019.30 |
13,751.60 |
| 2 |
Net gains/(losses) on cash flow hedges |
933.60 |
(418.40) |
|
Total Amount of items that will be reclassified to profit and loss |
3,952.90 |
13,333.20 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
234.90 |
(105.40) |
| 5 |
Total Other comprehensive income |
3,867.10 |
13,639.40 |