Integrated Filing — IndAS



General information about company

Scrip Code 532271
NSE Symbol ORCHASP
MSEI Symbol NOTLISTED
ISIN INE215B01022
Name of company Orchasp 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 10-02-2026
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 Standalone
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 Software Development and Services
Start date and time of board meeting 10-02-2026   11:00:00
End date and time of board meeting 10-02-2026   15:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There are no such instances during the reporting period



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 Standalone Standalone
1 Income
Revenue from operations 435.37 1,964.36
Other income 2.50 7.53
Total income 437.87 1,971.89
2 Expenses
(a) Cost of materials consumed 0.81 2.29
(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 371.72 1,740.95
(e) Finance costs 0.00 0.00
(f) Depreciation, depletion and amortisation expense 1.19 2.66
(f) Other Expenses
1 Operating Expenses 39.31 97.97
Total other expenses 39.31 97.97
Total expenses 413.03 1,843.87
3 Total profit before exceptional items and tax 24.84 128.02
4 Exceptional items 0.00 0.00
5 Total profit before tax 24.84 128.02
6 Tax expense
7 Current tax 6.46 33.29
8 Deferred tax (0.64) 0.72
9 Total tax expenses 5.82 34.01
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 19.02 94.01
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 19.02 94.01
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 19.02 94.01
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 6,391.01 6,391.01
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 0.01 0.03
Diluted earnings (loss) per share from continuing operations 0.01 0.03
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 0.01 0.03
Diluted earnings (loss) per share from continuing and discontinued operations 0.01 0.03
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) Notes: 1. The Unaudited Quarterly Financial Results (Standalone) of the company for the period ended 31st December, 2025 have been prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under section 133 of the Companies Act 2013, read with Companies (Indian Accounting Standards) Rules 2015, as amended. 2. The above standalone results were reviewed by the audit committee and taken on record by the board of Directors of the company at its meeting held on Tuesday the 10th February 2026. The Statutory Auditors of the Company have carried out the Limited Review of these standalone results as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015. 3. In accordance with the requirement of IND AS-108 on segment reporting, the company has determined its business segment as computer programming consultancy, and related services. There are no other primary reportable segments, and secondary reportable segments. 4. The statutory auditors have expressed a qualified opinion on the financial statements of the company pertaining to a. Investment in Wholly Owned Subsidiary at Portugal viz Cybermate International, Unipessoal, LDA The Company has incorporated a Wholly Owned Subsidiary in the USA viz Orchasp Inc, on 9th December 2025. We are in the process of transferring the investment of Orchasp Ltd from Cybermate International, Unipessoal, LDA to Orchasp Inc. The process is expected to be completed in current period. b. Non-Receipt of trade receivables and payables due for more than 6 months. We refer to the issue pertaining to the previous financial periods regarding delays caused in realization of receivables due to adverse conditions prevailing in the business and financial markets. Due to continuing adverse conditions and unfavourable financial conditions, the members of the board are of the opinion that it would be better to wait for improvement in financial conditions and clarity on certainty of realization of receivables. Hence the company intends to wait for the improvement in business environment and postpone provisioning for bad/doubtful debts as necessary in the fourth quarter. c. Delays in Payment of Statutory Dues There are delays in realization of receivables due to which remittance of statutory dues have been delayed. 5. The Company has allotted 2,68,75,000 equity shares of Rs. 2/- each at an issue price of Rs. 3.20/- per share on a preferential allotment basis on 18th December 2025. These shares were admitted for listing by BSE & NSE on 28th January 2026 and hence the same is not included in the share capital of the company for the period ended 31st December 2025. 6. EPS is not annualized. 7. The figures for the previous period/year have been regrouped/reclassified, wherever necessary. By the order of the Board For Orchasp Limited Date : 10th February 2026 P. Chandra Sekhar Place : Hyderabad Managing Director & CFO DIN: 01647212



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 Standalone Standalone
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
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
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 0.00 0.00





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 JMT and Associates Yes 31-03-2027