Integrated Filing — IndAS



General information about company

Scrip Code 590051
NSE Symbol SAKSOFT
MSEI Symbol NOTLISTED
ISIN INE667G01023
Name of company SAKSOFT 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 02-02-2026
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 02-02-2026   11:30:00
End date and time of board meeting 02-02-2026   12:29:00
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 Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 25,077.87 75,834.62
Other income 284.01 1,240.60
Total income 25,361.88 77,075.22
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 13,076.36 38,093.21
(e) Finance costs 195.27 704.49
(f) Depreciation, depletion and amortisation expense 338.19 999.04
(f) Other Expenses
1 Support/ Third Party Charges 6,545.94 20,206.55
2 Other Expenses 917.72 3,352.16
Total other expenses 7,463.66 23,558.71
Total expenses 21,073.48 63,355.45
3 Total profit before exceptional items and tax 4,288.40 13,719.77
4 Exceptional items (486.45) (486.45)
5 Total profit before tax 3,801.95 13,233.32
6 Tax expense
7 Current tax 1,019.52 3,730.77
8 Deferred tax (119.97) (231.34)
9 Total tax expenses 899.55 3,499.43
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 2,902.40 9,733.89
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 2,902.40 9,733.89
17 Other comprehensive income net of taxes 654.01 2,432.49
18 Total Comprehensive Income for the period 3,556.41 12,166.38
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2,902.40 9,733.89
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 3,556.41 12,166.38
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 1,278.39 1,278.39
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 2.27 7.61
Diluted earnings (loss) per share from continuing operations 2.21 7.43
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 2.27 7.61
Diluted earnings (loss) per share from continuing and discontinued operations 2.21 7.43
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 Unaudited Consolidated Financial Statements for the quarter and nine months ended December 31 , 2025 were reviewed by the Audit Committee and approved by the Board of Directors at their respective Meetings held on 02nd February , 2026 and have been subject to Limited review by the Statutory Auditor of the Company. The above results have been prepared in accordance with the Indian Accounting Standard (Ind-AS) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 as amended. 2. The Company has opted to publish only Consolidated Financial Results. The Standalone results of the Company will be available on the Company's website (www.saksoft.com) and on the websites of NSE (www.nseindia.com) and BSE (www.bseindia.com). 3. The Government of India has consolidated multiple existing labour legislations effective 21st November 2025 into a unified framework comprising four Labour Codes collectively referred to as the 'New Labour Codes'. The Group has assessed and disclosed the incremental impact of these changes, taking into consideration the best information available read with the FAQs released by Ministry of Labour & Employment and Institute of Chartered Accountants of India. The New Labour Codes has resulted in estimated one time increase in provision for employee benefits of the Group amounting to Rs.486.45 lakhs and the same has been recognized as an exceptional item in the current reporting period. The Group continues to monitor developments on the rules to be notified by regulatory authorities, including clarifications/additional guidance from authorities and will continue to assess the accounting implications basis such developments/ guidance. 4.The Company conducts its operations along with its subsidiaries. The Consolidated Financial Results are prepared in accordance with the principles and procedures for the preparation and presentation of Consolidated Financial results as set out in the Companies (Indian Accounting Standards) Rules, 2015, as amended. The Financial Results of the holding company and its subsidiaries (Saksoft Solutions Limited UK and its subsidiary, Saksoft Inc., USA and its subsidiaries, Saksoft Pte Limited, Singapore and its subsidiaries, DreamOrbit Softech Inc, Augmento Labs Private Limited, Ceptes Software Private Limited and its subsidiary and Zetechno Products and Services Private Limited ) have been combined on a line by line basis by adding together, income and expenses after eliminating intra-group balances, transactions and resulting unrealised gains / losses. The Consolidated Financial Results are prepared by applying uniform accounting policies. The share capital has been stated net of shares held in the Saksoft employee welfare trust. 5.Pursuant to the approval Board of Directors dated 10th May 2024, the Company received the Order from the Honourable NCLT, Chennai - Order number CP ( CAA)/64(CHE)/2024 IN CA ( CAA)/34/(CHE)/2024 dated 21st March 2025 in relation to the Merger of Threesixty Logica Testing Services Private Limited, DreamOrbit Softech Private Limited and Terafast Networks Private Limited, with Saksoft Limited. The Merger was carried out under the provisions of Section 230-232 of the Companies Act, 2013 and accounted as per Ind AS 103 - Business Combinations under pooling of interests method . The INC-28 in relation to the Merger was filed with the Registrar of Companies, Chennai on 1st April 2025. There is no impact of the Merger on the Consolidated Financial Statements . 6.The Board of Directors at its Meeting held on 8th August 2025, approved a composite Scheme of Amalgamation in the form of a Merger, whereby its wholly owned subsidiary, Augmento Labs Private Limited, is sought to be Merged with Saksoft Limited (the parent) subject to necessary approvals to be obtained in this regard. The appointed date as per the Scheme is 1st April 2026. There is no impact of the proposed Merger in the above Financial Results. 7. Comparative period figures have been restated in line with the current period classification. 8 . Tax expense includes current tax and deferred tax.



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)
1 BFS 8,090.00 23,859.04
2 Logistics 3,539.53 10,415.39
3 Emerging Vertical 11,220.10 35,042.92
4 Commerce 2,228.24 6,517.27
Total Segment Revenue 25,077.87 75,834.62
Less: Inter segment revenue
Revenue from operations 25,077.87 75,834.62
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 BFS 1,671.77 4,708.98
2 Logistics 827.05 2,984.25
3 Emerging Vertical 1,792.27 5,782.70
4 Commerce 246.76 706.77
Total Profit before tax 4,537.85 14,182.70
i. Finance cost 195.27 704.49
ii. Other Unallocable Expenditure net off Unallocable income 540.63 244.89
Profit before tax 3,801.95 13,233.32
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 BFS 0.00 0.00
2 Logistics 0.00 0.00
3 Emerging Vertical 0.00 0.00
4 Commerce 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 BFS 0.00 0.00
2 Logistics 0.00 0.00
3 Emerging Vertical 0.00 0.00
4 Commerce 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 Items that will not be reclassified to Profit or Loss 75.37 (15.85)
Total Amount of items that will not be reclassified to profit and loss 75.37 (15.85)
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 Items that will be reclassified to Profit or Loss 578.64 2,448.34
Total Amount of items that will be reclassified to profit and loss 578.64 2,448.34
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 654.01 2,432.49





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 R.G.N. Price & Co. Yes 31-03-2028