Integrated Filing — IndAS



General information about company

Scrip Code 532339
NSE Symbol COMPUSOFT
MSEI Symbol NOTLISTED
ISIN INE453B01029
Name of company COMPUCOM SOFTWARE 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 07-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-01-2026
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 07-02-2026   16:00:00
End date and time of board meeting 07-02-2026   17:00:00
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 895.73 2,620.96
Other income 155.20 458.65
Total income 1,050.93 3,079.61
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 174.33 485.67
(e) Finance costs 93.32 202.17
(f) Depreciation, depletion and amortisation expense 151.89 436.63
(f) Other Expenses
1 Learning Solution and Execution Charges 225.05 535.83
2 Other Expenditure 377.54 1,099.06
Total other expenses 602.59 1,634.89
Total expenses 1,022.13 2,759.36
3 Total profit before exceptional items and tax 28.80 320.25
4 Exceptional items (45.88) (45.88)
5 Total profit before tax (17.08) 274.37
6 Tax expense
7 Current tax 4.55 145.87
8 Deferred tax 2.08 (50.56)
9 Total tax expenses 6.63 95.31
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 (23.71) 179.06
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 (23.71) 179.06
17 Other comprehensive income net of taxes 50.04 55.75
18 Total Comprehensive Income for the period 26.33 234.81
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (23.71) 179.06
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 0.00 0.00
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 1,582.50 1,582.50
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 -0.03 0.23
Diluted earnings (loss) per share from continuing operations -0.03 0.23
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 -0.03 0.23
Diluted earnings (loss) per share from continuing and discontinued operations -0.03 0.23
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above results have been reviewed by the Audit Committee, approved and taken on record by the Board of Directors of the Company at its meeting held on Feb., 7, 2026. A limited review of the same has also been carried out by the Statutory Auditors of the Company. 2. Previous periods figures have been regrouped/rearranged wherever necessary. 3. The company has one wholly owned subsidiary, namely CSL Infomedia Private Limited. 4. On November 21, 2025, the Govermnent of India notified the four Labour Codes -the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 -consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and disclosed the incremental impact of these changes as an Exceptional item in the standalone and consolidated statement of profit and loss for the quarter and nine month period ended December 31, 2025. The Company continues to monitor the finalisation of Central/State Rules and clarifications from the Govermnent on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. 5. During the quarter ended December 31, 2025 the hotel has become fully operational. However, the effect of the same on the revenue will take its time, to achieve optimal efficiency. 6. The standalone and consolidated financial results of Compucom Software Limited and its subsidiary namely, CSL Infomedia Private Limited have been prepared in accordance with Ind AS prescribed under section 133 of the Companies Act., 2013 as amended and read with the relevant rules thereunder, other accounting principles generally accepted in India and in terms of regulation 33 of SEBI (Listing Oblibation and Disclosure Requirements) regulation 2015, as amended.



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 Software & E-Governance Services 0.0004917 0.0007973
2 Learning Solutions 0.0073424 2,183.88
3 Wind Power Generation 0.0000381 0.0003368
4 Hotel 0.0001409 0.0001707
5 Other Income 0.0024962 0.0076525
Total Segment Revenue 1,050.93 3,079.61
Less: Inter segment revenue 0.00 0.00
Revenue from operations 1,050.93 3,079.61
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Software & E-Governance Services 13.03 (4.71)
2 Learning Solutions (22.84) 64.25
3 Wind Power Generation (8.24) (4.03)
4 Hotel (53.72) (63.58)
5 Other Income 61.43 302.76
Total Profit before tax (10.34) 294.69
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 6.74 20.32
Profit before tax (17.08) 274.37
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Software & E-Governance Services 0.00 0.00
2 Learning Solutions 0.00 0.00
3 Wind Power Generation 0.00 0.00
4 Hotel 0.00 0.00
5 Other Income 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 Software & E-Governance Services 0.00 0.00
2 Learning Solutions 0.00 0.00
3 Wind Power Generation 0.00 0.00
4 Hotel 0.00 0.00
5 Other Income 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 Textual Information(2)



Text Block

Textual Information(2) 1. The assets and liabilities are used interchangeably amongst segments. Allocation of such assets and liabilities is not practicable and any forced allocation would not result in any meaningful segregation. Hence, assets and liabilities have not been identified to any of the reportable 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 Gratuity Valuation 69.34 77.24
Total Amount of items that will not be reclassified to profit and loss 69.34 77.24
2 Income tax relating to items that will not be reclassified to profit or loss 19.30 21.49
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 50.04 55.75