Integrated Filing — IndAS



General information about company

Scrip Code 532735
NSE Symbol RSYSTEMS
MSEI Symbol NOTLISTED
ISIN INE411H01032
Name of company R Systems International Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-01-2025
Date of end of financial year 31-12-2025
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 03-02-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth 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 Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 10-02-2026   19:01:00
End date and time of board meeting 10-02-2026   20:10:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
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 01-01-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 55,510.90 1,95,820.60
Other income 298.40 5,361.20
Total income 55,809.30 2,01,181.80
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 35,439.70 1,28,726.90
(e) Finance costs 681.90 1,417.40
(f) Depreciation, depletion and amortisation expense 1,934.30 6,639.80
(f) Other Expenses
1 Other Expenses 10,717.60 36,422.30
Total other expenses 10,717.60 36,422.30
Total expenses 48,773.50 1,73,206.40
3 Total profit before exceptional items and tax 7,035.80 27,975.40
4 Exceptional items (2,458.30) (2,458.30)
5 Total profit before tax 4,577.50 25,517.10
6 Tax expense
7 Current tax 1,245.10 7,639.60
8 Deferred tax (308.40) (742.10)
9 Total tax expenses 936.70 6,897.50
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 3,640.80 18,619.60
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 3,640.80 18,619.60
17 Other comprehensive income net of taxes 505.90 2,660.50
18 Total Comprehensive Income for the period 4,146.70 21,280.10
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3,640.80 18,619.60
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 4,146.70 21,280.10
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 1,184.00 1,184.00
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 77,978.30
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.08 15.73
Diluted earnings (loss) per share from continuing operations 2.94 15.01
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 3.08 15.73
Diluted earnings (loss) per share from continuing and discontinued operations 2.94 15.01
24 Debt equity ratio 0.5200 0.5200
25 Debt service coverage ratio 6.7500 9.200
26 Interest service coverage ratio 10.8800 16.9500
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) For detailed notes on Consolidated Financial Results, Consolidated Balance Sheet, Consolidated Statement of Cash Flows and Consolidated Segment Information, please refer full set of Consolidated Financial Results submitted to the stock exchange.



Remarks

Debt equity ratio Debt equity ratio (times) Total debts (borrowing + lease liability) / Shareholders' equity
Debt service coverage ratio Debt service coverage ratio (times) (not annualised) Earnings for debt service / debt service Debt service = Interest and lease payments + Scheduled principal repayments of term loans
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-01-2025
Date of end of reporting period 31-12-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 6,736.70
Capital work-in-progress 13.40
Investment property 129.90
Goodwill 69,567.40
Other intangible assets 28,673.50
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.30
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 889.40
Total non-current financial assets 889.70
Deferred tax assets (net) 6,084.70
Other non-current assets 8,587.10
Total non-current assets 1,20,682.40
2 Current assets
Inventories 0.00
Current financial asset
Current investments 0.00
Trade receivables, current 41,066.10
Cash and cash equivalents 30,844.90
Bank balance other than cash and cash equivalents 566.40
Loans, current 0.00
Other current financial assets 8,702.50
Total current financial assets 81,179.90
Current tax assets (net) 0.00
Other current assets 8,356.20
Total current assets 89,536.10
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 2,10,218.50
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,184.00
Other equity 77,978.30
Total equity attributable to owners of parent 79,162.30
Non controlling interest 43,308.80
Total equity 1,22,471.10
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 26,917.50
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 8,038.80
Total non-current financial liabilities 34,956.30
Provisions, non-current 5,763.90
Deferred tax liabilities (net) 1.70
Deferred government grants, Non-current 0.00
Other non-current liabilities 0.00
Total non-current liabilities 40,721.90
Current liabilities
Current financial liabilities
Borrowings, current 4,543.90
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 129.40
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 11,282.80
Total Trade payable 11,412.20
Other current financial liabilities 15,293.10
Total current financial liabilities 31,249.20
Other current liabilities 8,485.80
Provisions, current 5,569.90
Current tax liabilities (Net) 1,720.60
Deferred government grants, Current 0.00
Total current liabilities 47,025.50
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 87,747.40
Total equity and liabilites 2,10,218.50
Disclosure of notes on assets and liabilities



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 01-01-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Information technology services 50,253.00 1,75,599.30
2 Business process outsourcing services 5,509.20 20,855.60
Total Segment Revenue 55,762.20 1,96,454.90
Less: Inter segment revenue 251.30 634.30
Revenue from operations 55,510.90 1,95,820.60
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Information technology services 5,495.10 19,045.30
2 Business process outsourcing services 2,333.30 8,978.50
Total Profit before tax 7,828.40 28,023.80
i. Finance cost 681.90 1,417.40
ii. Other Unallocable Expenditure net off Unallocable income 2,569.00 1,089.30
Profit before tax 4,577.50 25,517.10
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Information technology services 0.00 0.00
2 Business process outsourcing services 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 Information technology services 0.00 0.00
2 Business process outsourcing services 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) Other unallocable expenses include Rs. 245.83 million towards impact of New Labour Codes for the quarter and year ended December 31, 2025. (refer to Note 7) Assets and liabilities of the Group are used interchangeably between segments and the Chief Operating Decision Maker (CODM) does not review assets and liabilities at reportable segment level. Accordingly, in line with the requirements of Ind AS 108 - Operating Segments, disclosure relating to segment assets and liabilities has not been provided.



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 01-01-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Audited
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-measurements of the defined benefit plans 83.40 (104.00)
Total Amount of items that will not be reclassified to profit and loss 83.40 (104.00)
2 Income tax relating to items that will not be reclassified to profit or loss 21.00 (28.20)
3 Amount of items that will be reclassified to profit and loss
1 Foreign currency translation reserve 443.50 2,736.30
Total Amount of items that will be reclassified to profit and loss 443.50 2,736.30
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 505.90 2,660.50



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2025
B Date of end of reporting period 31-12-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 25,517.10
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,417.40
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current (11,109.70)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (581.90)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 6,163.10
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 6,639.80
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 3,431.20
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (107.30)
Adjustments for dividend income 0.00
Adjustments for interest income 447.80
Adjustments for share-based payments 2,519.40
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (4,428.80)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 936.90
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 4,432.30
Net cash flows from (used in) operations 29,949.40
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 7,962.50
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 21,986.90
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 32,824.80
Other cash receipts from sales of equity or debt instruments of other entities 411.50
Other cash payments to acquire equity or debt instruments of other entities 31.50
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 3,730.70
Purchase of property, plant and equipment 3,951.60
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 448.40
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 418.70
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 90.00
Net cash flows from (used in) investing activities (32,605.40)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 1.30
Proceeds from issuing debentures notes bonds etc 26,738.00
Proceeds from borrowings 4,068.80
Repayments of borrowings 139.80
Payments of lease liabilities 1,939.80
Dividends paid 7,102.80
Interest paid 721.40
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 20,904.30
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 10,285.80
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 1,550.20
Net increase (decrease) in cash and cash equivalents 11,836.00
Cash and cash equivalents cash flow statement at beginning of period 19,008.90
Cash and cash equivalents cash flow statement at end of period 30,844.90