Integrated Filing — IndAS
General information about company
| Scrip Code |
532774 |
| NSE Symbol |
INSPIRISYS |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE020G01017 |
| Name of company |
Inspirisys 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 |
06-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
19-01-2026 |
| 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 |
06-02-2026 10:30:00 |
| End date and time of board meeting |
06-02-2026 14:20:00 |
| 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 |
12,980.00 |
33,411.00 |
|
Other income |
171.00 |
580.00 |
|
Total income |
13,151.00 |
33,991.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
0.00 |
0.00 |
| (b) |
Purchases of stock-in-trade |
4,866.00 |
9,103.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
26.00 |
22.00 |
| (d) |
Employee benefit expense |
3,141.00 |
9,570.00 |
| (e) |
Finance costs |
170.00 |
450.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
140.00 |
397.00 |
| (f) |
Other Expenses |
| 1 |
Sub-contracting and outsourcing cost |
3,113.00 |
9,078.00 |
| 2 |
Other Expenses |
954.00 |
2,681.00 |
|
Total other expenses |
4,067.00 |
11,759.00 |
|
Total expenses |
12,410.00 |
31,301.00 |
| 3 |
Total profit before exceptional items and tax |
741.00 |
2,690.00 |
| 4 |
Exceptional items |
(381.00) |
(381.00) |
| 5 |
Total profit before tax |
360.00 |
2,309.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
164.00 |
760.00 |
| 8 |
Deferred tax |
(1,470.00) |
(1,460.00) |
| 9 |
Total tax expenses |
(1,306.00) |
(700.00) |
| 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 |
1,666.00 |
3,009.00 |
| 12 |
Profit (loss) from discontinued operations before tax |
196.00 |
217.00 |
| 13 |
Tax expense of discontinued operations |
0.00 |
5.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
196.00 |
212.00 |
| 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 |
1,862.00 |
3,221.00 |
| 17 |
Other comprehensive income net of taxes |
(316.00) |
(747.00) |
| 18 |
Total Comprehensive Income for the period |
1,546.00 |
2,474.00 |
| 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 |
3,962.00 |
3,962.00 |
|
Face value of equity share capital |
10 |
10 |
| 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 |
4.2 |
7.58 |
|
Diluted earnings (loss) per share from continuing operations |
4.2 |
7.58 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
0.51 |
0.55 |
|
Diluted earnings (loss) per share from discontinued operations |
0.51 |
0.55 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
4.71 |
8.13 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
4.71 |
8.13 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 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 |
Systems Integration |
5,044.00 |
9,569.00 |
| 2 |
Services |
7,770.00 |
23,347.00 |
| 3 |
Warranty Management Services |
0.00166 |
0.00495 |
| 4 |
Unallocated |
0.00 |
0.00 |
|
Total Segment Revenue |
12,980.00 |
33,411.00 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
12,980.00 |
33,411.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Systems Integration |
(31.00) |
54.00 |
| 2 |
Services |
1,176.00 |
3,738.00 |
| 3 |
Warranty Management Services |
53.00 |
156.00 |
| 4 |
Unallocated |
0.00 |
0.00 |
|
Total Profit before tax |
1,198.00 |
3,948.00 |
|
i. Finance cost |
170.00 |
451.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
472.00 |
971.00 |
|
Profit before tax |
556.00 |
2,526.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Systems Integration |
5,320.00 |
5,320.00 |
| 2 |
Services |
13,290.00 |
13,290.00 |
| 3 |
Warranty Management Services |
474.00 |
474.00 |
| 4 |
Unallocated |
14,269.00 |
14,269.00 |
|
Total Segment Asset |
33,353.00 |
33,353.00 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
33,353.00 |
33,353.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Systems Integration |
5,565.00 |
5,565.00 |
| 2 |
Services |
15,937.00 |
15,937.00 |
| 3 |
Warranty Management Services |
228.00 |
228.00 |
| 4 |
Unallocated |
3,297.00 |
3,297.00 |
|
Total Segment Liabilities |
25,027.00 |
25,027.00 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
25,027.00 |
25,027.00 |
|
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 |
Re-measurement gains / (losses) on defined benefit plans |
(19.00) |
(160.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
5.00 |
46.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
(14.00) |
(114.00) |
| 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 difference on translation of continuing operations |
(106.00) |
(421.00) |
| 2 |
Exchange difference on translation of discontinued operations |
(196.00) |
(212.00) |
| 3 |
Income tax relating on translation of foreign subsidiaries and foreign operations |
0.00 |
0.00 |
|
Total Amount of items that will be reclassified to profit and loss |
(302.00) |
(633.00) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
(316.00) |
(747.00) |