| Scrip Code | 532628 |
|---|---|
| NSE Symbol | 3IINFOLTD |
| MSEI Symbol | NOTLISTED |
| ISIN | INE748C01038 |
| Name of company | 3i Infotech 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 | 13-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 02-02-2026 |
| 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 | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 13-02-2026 16:30:00 |
| End date and time of board meeting | 13-02-2026 18:44:00 |
| 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 |
| 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 | 17,214.00 | 51,758.00 | |
| Other income | 1,100.00 | 6,835.00 | |
| Total income | 18,314.00 | 58,593.00 | |
| 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 | 12,040.00 | 36,450.00 |
| (e) | Finance costs | 82.00 | 269.00 |
| (f) | Depreciation, depletion and amortisation expense | 532.00 | 1,491.00 |
| (f) | Other Expenses | ||
| 1 | Cost of third party products and services | 3,939.00 | 11,127.00 |
| 2 | Other expenses | 1,197.00 | 5,018.00 |
| Total other expenses | 5,136.00 | 16,145.00 | |
| Total expenses | 17,790.00 | 54,355.00 | |
| 3 | Total profit before exceptional items and tax | 524.00 | 4,238.00 |
| 4 | Exceptional items | (341.00) | (341.00) |
| 5 | Total profit before tax | 183.00 | 3,897.00 |
| 6 | Tax expense | ||
| 7 | Current tax | (26.00) | 1,113.00 |
| 8 | Deferred tax | 0.00 | 0.00 |
| 9 | Total tax expenses | (26.00) | 1,113.00 |
| 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 | 209.00 | 2,784.00 |
| 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 | 209.00 | 2,784.00 |
| 17 | Other comprehensive income net of taxes | (658.00) | (1,702.00) |
| 18 | Total Comprehensive Income for the period | (449.00) | 1,082.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 214.00 | 2,819.00 | |
| Total profit or loss, attributable to non-controlling interests | (5.00) | (35.00) | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | (444.00) | 1,117.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (5.00) | (35.00) | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 20,740.00 | 20,740.00 | |
| Face value of equity share capital | 10 | 10 | |
| 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 | 0.1 | 1.5 | |
| Diluted earnings (loss) per share from continuing operations | 0.1 | 1.5 | |
| 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 | 0.1 | 1.5 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.1 | 1.5 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | The consolidated financial results for the quarter and nine months ended December 31, 2025 have been extracted from the unaudited consolidated financial statements prepared in accordance with the Indian Accounting Standards (Ind-AS) 34 ‘Interim Financial Reporting’ as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment rules issued thereafter and other accounting principles generally accepted in India. These consolidated financial results have been reviewed by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on February 13, 2026. The Company has consolidated financial results as per Indian Accounting Standard 110 Consolidated Financial Statements. During the quarter ended December 31, 2025 upon exercise of stock options under Employee Stock Option Scheme 2018, the Company has allotted in aggregate 1,360 (One thousand Three Hundred and Sixty) equity shares to its eligible employees. As required under Ind AS 115 Revenue from Contracts with Customers'', unbilled revenue is accounted on estimate basis in respect of contracts where the contractual right to consideration is based on completion of contractual milestones as confirmed by the technical team and subsequently billed to customers based on their acceptance. During the quarter ended December 31, 2025, the Company has allotted 3,77,08,165 fully paid-up equity shares of face value of Rs.10 each, at an issue price of Rs. 17 per share to the eligible applicants under the rights issue, as decided by the Rights Issue Committee of the Board. These Rights Issue Equity Shares shall rank pari passu with the existing equity shares. Pursuant to the said allotment, the paid-up equity share capital of the Company has increased from INR 169.69 crores to INR 207.39 crores comprising 20,73,94,907 fully paid-up equity shares of Rs. 10 each. On November 21, 2025, the Government of India notified four Labour Codes, effective immediately, replacing the existing 29 labour laws. In accordance with Ind AS 19 - Employee benefits, changes to employee benefit plans arising from legislative amendments are treated as plan amendments, requiring immediate recognition of past service cost in the Statement of Profit and Loss. This approach is consistent with the guidance issued by the Institute of Chartered Accountants of India. Considering the materiality of the impact, its regulatory driven and non-recurring nature, the Company has presented the consolidation level impact amounting INR 3.41 crores under 'exceptional item' in the Consolidated Financial Results for the quarter and nine months ended December 31, 2025. The Company will continue to monitor further developments including the finalization of the central and state rules under the New Labour Codes, which are yet to be notified and shall evaluate and give effect to any consequential accounting adjustments, if any arising therefrom in future periods, as and when required. Other income for the nine months ended December 31, 2025 includes an amount of INR 39.66 crores (equivalent to USD 4.41 millions) respectively received by 3i Infotech Inc., USA, a material subsidiary of the Company, pursuant to a refund from the Internal Revenue Service (IRS), Department of Treasury, USA, under the “Employee Retention Tax Credit (ERTC)” scheme. Post the sale of product business carve-out from the Company in 2021, the new management had appointed various consultants and advisers to evaluate all long outstanding matters. Thereafter, based on the recommendations of new management, in September 2022, the Board had set up a Legacy Committee as a Sub - Committee of the Audit Committee, to evaluate and address all long outstanding matters. In the absence of sufficient supporting documents, the Company tried reaching across its former directors/Key Managerial Personnel (KMP). Due to unavailability of information, the necessary provision is recognized in the financial statements. Further, in its Board meeting held on January 31, 2024, the Board of the Company decided to initiate Forensic Audit with respect to the aforesaid legacy matters and the Board of the Company has engaged external consultants, who has submitted the final report, which has been reviewed, approved, and accepted by the Board in their meeting held on January 29, 2025. As per the findings and observations in the final report, there are no further implications or adverse financial impact on the Company. In September 2022, the Board had constituted a Legacy Committee under the Audit Committee of the Board to examine historical non-compliances and transactions which lack clarity. One of the transactions pertaining to the historical transaction was divestment of 100% stake in eMudhra Consumer Services Limited (formerly known as 3i Infotech Consumer Services Limited) via a Share Purchase Agreement dated December 30, 2010 and the redemption of the preference shares issued by eMudhra on June 16, 2008. Based on the initial internal review of the transaction, subsequently, at the Board Meeting held on January 31, 2024, the Board approved the initiation of a forensic audit in respect of the legacy matters by M/s. Shridhar and Associate (Chartered Accountant). The forensic audit report was concluded and accepted by the Board on January 29, 2025. Post the audit, Company also engaged M/s. Crawford Bayley & Co. as legal consultants to assess the legal remedies based on the findings of the forensic auditors. Thereafter, the Company constituted a High Power Committee (HPC) comprising of Dr. Justice Satish Chandra (Former Judge of Allahabad High Court), Mr. B. N. Sahoo (Former Executive Director of SEBI), and Dr. Reeta Vasishta (Former Law Secretary, Ministry of Law and Justice), to examine both the forensic audit report and the legal opinion. The HPC submitted its recommendations on November 5, 2025. The HPC concluded that Mr. V. Srinivasan (then MD & CEO of 3i Infotech) and Mr. Ravi Jagannathan (then MD of 3i Consumer) had prima facie committed multiple criminal offences under the Indian Penal Code (IPC). The company has filed a complaint with the Additional Commissioner of Police, Economic Offences Wing, Navi Mumbai Police Commissionerate on February 3, 2026, which is presently under investigation. Also, a complaint on similar grounds has been filed with SEBI on February 12, 2026. Pursuant to the reinstatement of receivables related to the sale of IPR at prevailing exchange rates, the impact of resultant foreign exchange loss of INR 23.34 crores and INR 29.31 crores for the quarter and nine months period ended December 31, 2024 respectively was given in the Consolidated Financial Results. The Group has applied its material accounting policies in the preparation of these financial results consistent with those followed in the annual audited consolidated financial statements for the year ended March 31, 2025. The Statutory Auditors of the Company have conducted a limited review of the consolidated financial results for the quarter and nine months period ended December 31, 2025 pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 and have expressed qualified conclusion in their review report. Figures for the previous periods have been regrouped / rearranged / reclassified wherever necessary to make them comparable with those of current period. The results for the quarter ended December 31, 2025 are available on BSE Limited’s website (www.bseindia.com), National Stock Exchange of India Limited’s website (www.nseindia.com) and on the Company’s website (www.3i-infotech.com). |
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| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | AAA | 12,123.00 | 36,145.00 | ||||
| 2 | IS | 3,476.00 | 10,491.00 | ||||
| 3 | BPS | 1,547.00 | 4,976.00 | ||||
| 4 | OTHERS | 0.00068 | 0.00146 | ||||
| Total Segment Revenue | 17,214.00 | 51,758.00 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 17,214.00 | 51,758.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | AAA | 1,259.00 | 3,953.00 | ||||
| 2 | IS | 235.00 | 1,301.00 | ||||
| 3 | BPS | 87.00 | 679.00 | ||||
| 4 | OTHERS | (172.00) | (910.00) | ||||
| Total Profit before tax | 1,409.00 | 5,023.00 | |||||
| i. Finance cost | 82.00 | 269.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 1,144.00 | 857.00 | |||||
| Profit before tax | 183.00 | 3,897.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | AAA | 0.00 | 0.00 | ||||
| 2 | IS | 0.00 | 0.00 | ||||
| 3 | BPS | 0.00 | 0.00 | ||||
| 4 | OTHERS | 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 | AAA | 0.00 | 0.00 | ||||
| 2 | IS | 0.00 | 0.00 | ||||
| 3 | BPS | 0.00 | 0.00 | ||||
| 4 | OTHERS | 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) | ||||||
| Textual Information(2) | The 3i Infotech group executive management examines the group performance on basis of its business units and has identified Application, Automation, Analytics (AAA) , Infrastructure Services (IS) ,Business Process Services (BPS) as primary segments, OTHERS include Digital Media. The segment results have been arrived at before allocating certain expenses which are un-allocable in nature and are disclosed separately. Unallocable expenditure net of unallocable income includes unallocated overheads, foreign exchange gain/(loss) (net), Other income, Depreciation and amortization expense. Assets and liabilities used in the Company’s business are not identified to any of the reportable segment, as these are used interchangeably between segments. The Management believes that it is not practicable to provide segment disclosure relating to total assets and liabilities since a meaningful segregation of the available data is onerous. |
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| 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 actuarial gaines or losses on defined benefit obligations | (154.00) | (12.00) |
| Total Amount of items that will not be reclassified to profit and loss | (154.00) | (12.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (32.00) | (18.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Foreign exchange translation differences | (536.00) | (1,708.00) |
| Total Amount of items that will be reclassified to profit and loss | (536.00) | (1,708.00) | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (658.00) | (1,702.00) |