Integrated Filing — IndAS



General information about company

Scrip Code 506109
NSE Symbol GENESYS
MSEI Symbol NOTLISTED
ISIN INE727B01026
Name of company Genesys International Corporation 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 12-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-02-2026
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 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 Single segment
Description of single segment Geographical information system
Start date and time of board meeting 12-02-2026   18:30:00
End date and time of board meeting 12-02-2026   19:35:00
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 7,577.71 22,359.11
Other income 1,112.66 1,624.23
Total income 8,690.37 23,983.34
2 Expenses
(a) Cost of materials consumed 3,029.89 6,896.92
(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 1,848.79 5,297.62
(e) Finance costs 283.78 912.44
(f) Depreciation, depletion and amortisation expense 1,681.01 4,786.03
(f) Other Expenses
1 Other Expenses 1,124.38 2,640.56
Total other expenses 1,124.38 2,640.56
Total expenses 7,967.85 20,533.57
3 Total profit before exceptional items and tax 722.52 3,449.77
4 Exceptional items (509.62) (509.62)
5 Total profit before tax 212.90 2,940.15
6 Tax expense
7 Current tax 106.77 924.25
8 Deferred tax 1.12 8.12
9 Total tax expenses 107.89 932.37
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 105.01 2,007.78
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 105.01 2,007.78
17 Other comprehensive income net of taxes 78.41 356.08
18 Total Comprehensive Income for the period 183.42 2,363.86
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 109.31 2,021.34
Total profit or loss, attributable to non-controlling interests (4.30) (13.56)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 185.75 2,370.09
Total comprehensive income for the period attributable to owners of parent non-controlling interests (2.33) (6.23)
21 Details of equity share capital
Paid-up equity share capital 2,088.51 2,088.51
Face value of equity share capital 5 5
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 0.25 4.85
Diluted earnings (loss) per share from continuing operations 0.25 4.84
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 0.25 4.85
Diluted earnings (loss) per share from continuing and discontinued operations 0.25 4.84
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) Notes to unaudited consolidated financial results for the quarter and nine months ended 31 December 2025 1 The Unaudited consolidated financials results of Genesys International Corporation Limited the Parent company and its subsidaries together referred as Group have been prepared in accordance with Indian Accounting Standards Ind AS notified under section 133 of the Companies Act 2013 read together with the companies Indian Accounting Standards Rules 2015 as amended and other accounting principles generally accepted in india and in compliance with Regulation 33 of the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements 2015 as amended 2 The unaudited consolidated financial results for the quarter and nine months ended 31 December 2025 were reviewed by the Audit Committee and approved by the Board of Directors of the Parent Company at their respective meeting held on February 12 2026 and are available on the companys website and BSE wwwbseindiacom and NSE wwwnseindiacom The statutory auditor of the company have carried out limited review on the above results in terms of regulation 33 of the SEBI Listing Obligation and Disclosure Requirements Regulations 2015 the Regulation as amended and expressed an unmodified review conclusion 3 On 17th May 2025 the Parent Company has by way of Qualified Institutional Placement QIP in accordance with SEBI Issue of Capital and Disclosure Requirements Regulations 2018 as amended and section 42 and 62 of the Companies Act, 2013 alloted 1739625 equity shares of face value of Rs 5 per share at a price of Rs 632.32 per share, aggregating to Rs 11000 lakhs The funds raised by the Parent Company pursuant to QIP have been partially utilized in accordance with the Use of Proceeds mentioned in the placement document of QIP for the period ended 31 December 2025 and unutilized balances as at 31 December 2025 have been temporarily invested 4 The Group operates only in one Primary Segment ie GIS based services hence disclosure as per IND AS 108 Operating Segment is not required 5 Previous period figures have been re grouped re classified wherever necessary 6 Pursuant to the notification issued by Ministry of Labour and Employment multiple existing labour legislations have been consolidated into a unified framework comprising four labour codes collectively referred to as the New Labour Codes which became effective from November 21 2025 The Parent Company has reassessed its employee benefit obligations in accordance with the new definition of wages Accordingly an incremental liability of Rs 509.62 Lakhs Gratuity 356.35 Lakhs and Leave Encashment 153.26 Lakhs has been recognised as an Exceptional item for the quarter and nine months ended December 31 2025 The Ministry is in the process of notifying related rules to the New Labour Codes and impact of these will be evaluated and accounted for in the period in which they are notified



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)
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of net defined benefit plans (net of taxes) 4.72 20.48
Total Amount of items that will not be reclassified to profit and loss 4.72 20.48
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 differences on translation of financial statements of foreign operations 73.69 335.60
Total Amount of items that will be reclassified to profit and loss 73.69 335.60
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 78.41 356.08