Integrated Filing — IndAS



General information about company

Scrip Code 570005
NSE Symbol GATECHDVR
MSEI Symbol NOTLISTED
ISIN INE224E01036
Name of company GACM Technologies 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 11-02-2026
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 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 Consultancy, Financial and Technology services
Start date and time of board meeting 11-02-2026   15:00:00
End date and time of board meeting 11-02-2026   16:00:00
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
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? Yes
No. of times funds raised during the quarter 2
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
NA



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 350.00 1,374.96
Other income 15.43 81.15
Total income 365.43 1,456.11
2 Expenses
(a) Cost of materials consumed 30.38 93.54
(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 80.59 264.14
(e) Finance costs 0.00 0.00
(f) Depreciation, depletion and amortisation expense 116.49 283.39
(f) Other Expenses
1 Other Expenses 34.72 188.87
Total other expenses 34.72 188.87
Total expenses 262.18 829.94
3 Total profit before exceptional items and tax 103.25 626.17
4 Exceptional items 0.00 0.00
5 Total profit before tax 103.25 626.17
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.00 0.00
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 103.25 626.17
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 103.25 626.17
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 103.25 626.17
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 12,924.08 12,924.08
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 0.01 0.05
Diluted earnings (loss) per share from continuing operations 0.01 0.05
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 0.05
Diluted earnings (loss) per share from continuing and discontinued operations 0.01 0.05
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) 1. The above unaudited Standalone financial results for the quarter and nine months ended 31 December 2025 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on 11 February 2026 and have been subjected to limited review by the statutory auditors of the Company and the Statutory Auditors have issued unmodified report. 2. The above financial results have been prepared in accordance with the recognition and measurement principles laid down in the Ind AS 34 ` Interim Financial Reporting` prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued there under and the other accounting principles generally accepted in India. 3. The above financial results are also available on the stock exchanges websites i.e. www.bseindia.com, www.nseindia.com and the Company website www.gacmtech.com. 4. The Company is engaged only in the business of software and consultancy services. Accordingly, there are no separate reportable segments as per Ind AS 108 on `Operating Segment. 5. The figures for the quarter ended 31 December 2025 and the quarter ended 31 December 2024 are the balancing figures between unaudited figures in respect of the nine months ended 31 December 2025 and 31 December 2024 and the unaudited figures of the half year ended 30 September 2025 and 30 September 2024 respectively. 6. Previous year/ period figures have been regrouped and recast, wherever necessary, in line with current period presentation.



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
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
5 Total Other comprehensive income





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Rights Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 22-08-2024
Amount Raised 34,02,87,057.00
Report filed for Quarter ended 31-12-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review Fund have been Utilised as per the Objects of the Issue
Comments of the auditors, if any Fund have been Utilised as per the Objects of the Issue
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 To finance the capital expenditure towards purchase of software & hardware and servers NA 1,376.75 0.00 1,305.70 0.00
2 To repay or prepay, in Full or in part, of certain Borrowings availed by our Company through adjustment against the Entitlement of Promoter and Promoter Group NA 700.00 0.00 700.00 0.00
3 To invest in Gayiadi Fintech Private Limited, Wholly Owned Subsidiary Company to finance its capital expenditure NA 496.85 0.00 496.85 0.00
4 To make Acquisitions of Businesses in similar or Complementary Space NA 380.00 0.00 380.00 0.00
5 To meet General corporate purposes NA 990.36 0.00 990.36 0.00
6 To meet the expenses of the Issue NA 50.00 0.00 50.00 0.00


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (2)

Amount in (Lakhs)

Mode of Fund Raising Rights Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 14-06-2025
Amount Raised 49,36,15,562.00
Report filed for Quarter ended 31-12-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review Fund have been Utilised as per the Objects of the Issue
Comments of the auditors, if any Fund have been Utilised as per the Objects of the Issue
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 To finance the capital expenditure towards purchase/development of software NA 3,262.70 0.00 2,660.40 0.00
2 To make Acquisitions of Businesses in similar or Complementary Space NA 450.00 0.00 450.00 0.00
3 To meet General corporate purposes NA 1,148.46 0.00 1,148.76 0.00
4 To meet the expenses of the Issue NA 75.00 0.00 68.99 0.00


Signatory Details

Name of signatory Sujata Suresh Jain
Designation of person Company Secretary and Compliance Officer
Place Hyderabad
Date 11-02-2026