Integrated Filing — IndAS



General information about company

Scrip Code 544309
NSE Symbol IKS
MSEI Symbol NOTLISTED
ISIN INE115Q01022
Name of company INVENTURUS KNOWLEDGE SOLUTIONS 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 04-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-01-2026
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 CARE ENABLEMENT PLATFORM PROVIDING TECHNOLOGY ENABLED SOLUTIONS TO HEALTHCARE PROVIDERS
Start date and time of board meeting 04-02-2026   18:45:00
End date and time of board meeting 04-02-2026   19:43:00
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 81,495.00 2,33,613.60
Other income 555.30 1,232.10
Total income 82,050.30 2,34,845.70
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 40,590.90 1,20,892.10
(e) Finance costs 2,334.30 5,757.10
(f) Depreciation, depletion and amortisation expense 3,204.70 9,009.30
(f) Other Expenses
1 Other Expenses 12,743.80 33,609.80
Total other expenses 12,743.80 33,609.80
Total expenses 58,873.70 1,69,268.30
3 Total profit before exceptional items and tax 23,176.60 65,577.40
4 Exceptional items 0.00 0.00
5 Total profit before tax 23,176.60 65,577.40
6 Tax expense
7 Current tax 5,201.60 17,078.10
8 Deferred tax (597.40) (3,440.70)
9 Total tax expenses 4,604.20 13,637.40
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 18,572.40 51,940.00
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 (239.60) (381.40)
16 Total profit (loss) for period 18,332.80 51,558.60
17 Other comprehensive income net of taxes 1,974.40 11,307.50
18 Total Comprehensive Income for the period 20,307.20 62,866.10
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 1,706.00 1,706.00
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 10.96 30.83
Diluted earnings (loss) per share from continuing operations 10.73 30.17
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 10.96 30.83
Diluted earnings (loss) per share from continuing and discontinued operations 10.73 30.17
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) Notes to the Statement of Unaudited Consolidated and Standalone Financial Results for the quarter and nine months ended December 31, 2025 1. The above standalone financial results of Inventurus Knowledge Solutions Limited (the Company) and consolidated financial results of the Company and its subsidiaries (collectively the Group) and its interest in associate for the quarter and nine months ended December 31, 2025 were reviewed and recommended by the Audit Committee and approved by the Board of Directors in it's meeting held on February 04, 2026. The above results for the quarter and nine months ended December 31, 2025 have been reviewed by the Statutory Auditors of the Company in terms of Regulation 33 of the SEBl (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. 2.The statement has been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards(Ind AS) as prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules thereunder. 3. The Group operates in one reportable business segment which comprises a Care enablement platform providing technology enabled solutions to Healthcare providers. This in the context of Indian Accounting Standard (Ind AS 108)Operating Segments, constitutes a single operating segment. 4. The Company has allotted 160,000 shares (period ended December 31, 2024 : 36,100 shares) for the quarter and 367,082 shares ( period ended December 31, 2024 :183,202 shares) for the nine months ended December 31, 2025 to eligible employees on exercise of Employee Stock options, in accordance with the terms and conditions of the IKS Employees Stock Options Plan 2022 named 'IKS Health - ESOP Policy 2022' as approved by the shareholders of the Company on April 22, 2022. Further, during the quarter and nine months ended December 31, 2025, the Company has granted 606,000 and 13,14,500 stock options respectively to eligible employees, as approved by the Nomination and Remuneration Committee. 5. Earnings per share for the interim periods are not annualised. 6.The consolidated financial results of the Group include the results of its subsidiary companies viz: Inventurus Knowledge Solutions Inc, IKS Cares Foundation and its step down subsidiary companies viz: Aquity Holdings Inc, Aquity Solutions LLC, Aquity Solutions India Private Limited, Aquity Solutions Australia Pty Limited and Aquity Canada ULC and and its interest in associate. From the quarter ended September 30, 2025 the consolidated financial results includes share of profit/(loss) from IKS WWMG MSO LLC, being an associate company. 7. On November 21, 2025, the Government of India notified the four consolidated Labour Codes, replacing multiple existing labour laws. Based on the draft rules and available guidance, the Company has assessed the impact of the revised wage definition on its employee benefit obligations in accordance with Ind AS 19. This assessment has resulted in a one-time estimated increase in employee benefit provisions, which is not material and has been recognised under Employee Benefits Expense in the current period. The Company will continue to monitor the finalisation of the relevant Central and State Rules and will account for any additional impacts in the period in which such Rules or clarifications are notified. The statutory auditor has digitally signed the statement for identification purpose only and this statement should be read in conjuction with review report dated February 04, 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 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
1 Remeasurement of post employment benefit obligations (0.40) (355.00)
2 Changes in the fair value of equity investments at FVOCI 0.00 9,315.20
Total Amount of items that will not be reclassified to profit and loss (0.40) 8,960.20
2 Income tax relating to items that will not be reclassified to profit or loss (15.00) 2,354.20
3 Amount of items that will be reclassified to profit and loss
1 Gains/ (losses) on cash flow hedges (net) (321.70) (3,370.20)
2 Exchange differences on translation of financial statements of foreign operations 2,215.90 7,366.00
Total Amount of items that will be reclassified to profit and loss 1,894.20 3,995.80
4 Income tax relating to items that will be reclassified to profit or loss (65.60) (705.70)
5 Total Other comprehensive income 1,974.40 11,307.50





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 Price Waterhouse Chartered Accountants LLP Yes 30-11-2026