| Scrip Code | 540735 |
|---|---|
| NSE Symbol | IRIS |
| MSEI Symbol | NOTLISTED |
| ISIN | INE864K01010 |
| Name of company | IRIS REGTECH SOLUTIONS 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 | 14-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 07-02-2026 |
| 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 | 14-02-2026 13:00:00 |
| End date and time of board meeting | 14-02-2026 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 | 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 | 3,558.83 | 8,934.40 | |
| Other income | 280.66 | 622.91 | |
| Total income | 3,839.49 | 9,557.31 | |
| 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 | 1,791.90 | 4,918.35 |
| (e) | Finance costs | 21.13 | 45.07 |
| (f) | Depreciation, depletion and amortisation expense | 53.73 | 154.05 |
| (f) | Other Expenses | ||
| 1 | Other expenses | 1,259.33 | 3,438.11 |
| Total other expenses | 1,259.33 | 3,438.11 | |
| Total expenses | 3,126.09 | 8,555.58 | |
| 3 | Total profit before exceptional items and tax | 713.40 | 1,001.73 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 713.40 | 1,001.73 |
| 6 | Tax expense | ||
| 7 | Current tax | 182.04 | 249.71 |
| 8 | Deferred tax | 0.00 | 0.00 |
| 9 | Total tax expenses | 182.04 | 249.71 |
| 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 | 531.36 | 752.02 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 13,535.66 |
| 13 | Tax expense of discontinued operations | 0.00 | 2,048.85 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 11,486.81 |
| 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 | 531.36 | 12,238.83 |
| 17 | Other comprehensive income net of taxes | (7.23) | (77.20) |
| 18 | Total Comprehensive Income for the period | 524.13 | 12,161.63 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 531.31 | 12,234.05 | |
| Total profit or loss, attributable to non-controlling interests | 0.05 | 4.78 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 524.00 | 12,156.63 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.13 | 5.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 2,056.82 | 2,056.82 | |
| 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 | 2.58 | 3.66 | |
| Diluted earnings (loss) per share from continuing operations | 2.56 | 3.62 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 55.87 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 55.31 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 2.58 | 59.53 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 2.56 | 58.93 | |
| 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) | a.The consolidated financial results of IRIS RegTech Solutions Limited (formerly known as IRIS Business Services Limited) (the ‘Company’) have been prepared in accordance with Indian Accounting Standards prescribed under section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time and other recognised accounting practices generally accepted in India. b.The above consolidated financial results for the quarter and nine months ended December 31, 2025 were reviewed, and recommended by the Audit committee of the Board and approved by the Board of Directors at its meeting held on February 14th, 2026. c.The consolidated financial results include financial results of the following entities: Sr.No. Name of the Companies Relationship 1 IRIS RegTech Solutions Limited Parent 2 IRIS Logix Solutions Private Limited Subsidiary (up to the date of transfer) 3 IRIS Business Services (Asia) Pte. Ltd Subsidiary 4 IRIS Business Services LLC Wholly Owned Subsidiary 5 Atanou S.r.l. Wholly Owned Subsidiary 6 IRIS Regtech Sdn. Bhd. Wholly Owned Subsidiary d. Based on the management approach as defined in Ind-AS 108 - Operating Segments, the Chief Operating Decision Maker evaluates the Group's performance on three business segments, namely: “SupTech”, “RegTech”, and “DataTech”. These segments represent separate lines of business that generate revenues and incur expenses independently from each other. For internal reporting and decision-making purposes, the CODM evaluates segment performance based on revenues and directly attributable costs, without allocation of costs that cannot be directly attributable to the business segment. Accordingly, costs that are not directly attributable to business segment are disclosed separately as unallocated expenses. Previous period figures have been regrouped/reclassified wherever necessary to conform to the above presentation. e.With respect to our investment in IRIS Business Services, LLC incorporated in USA (the ‘Subsidiary’) as at December 31, 2025 the total liabilities exceeded its total assets by Rs. 45.91 lakhs (March 2025 - Rs. 64.29 Lakhs). The Company is committed to provide necessary financial support as and when necessary. Considering the future prospect of the Subsidiary and continued support of the Company, the investment in the Subsidiary is measured at cost. f.In the light of the future prospect of the Subsidiary and committed continued support of Parent, financial results of the subsidiary mentioned in point (e) have been prepared on a going concern basis and the same is considered for preparation of consolidated financial results. g.During the quarter ended 30 September 2025, the Company divested its Tax Technology GST Application Service Provider (‘GST ASP’) business, along with its 100% equity stake in IRIS Logix Solutions Private Limited, to Sovos Compliance Limited, UK, and its e-invoicing business in Malaysia to Sovos Malaysia. The divestments form part of a strategic initiative to simplify operations and focus on core business lines. The transactions resulted in recognition of an exceptional gain, and the GST ASP business has been presented as discontinued operations in accordance with Ind AS 105. h.The Government of India has announced the implementation of four new Labour Codes, namely, the Code on Wages-2019, the Code on Social Security-2020, the Industrial Relations Code-2020, and the Occupational Safety, Health and Working Conditions Code-2020 (collectively referred to as the New Labour Codes) with effect from 21 November 2025. While the codes are effective from specified date, the detailed rules are pending for issuance. To comply with the above, the Company has assessed its employee benefit obligations based on the revised definition of wages in line with the New Labour Codes. Pursuant to management assessment and based on valuation report provided by an independent actuary, the Company has recognised an incremental expense of Rs. 6.85 lakhs against Gratuity, as past service cost for the period ending December 31st, 2025, resulting in increase in gratuity obligation. The impact on other employee benefit obligations is not material, and the Company continues to monitor developments, therefore no impact has been taken in the financials for the period ended December 31st, 2025. i.Corresponding previous year / period’s figures have been regrouped and reclassified wherever necessary. For and on behalf of Board of Directors of IRIS RegTech Solutions Limited (formerly known as IRIS Business Services Limited) K Balachandran Whole Time Director & CEO DIN: 00080055 Date: February 14th, 2026 Place: Navi Mumbai |
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| Debt equity ratio | |
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| 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 | SupTech | 2,109.74 | 5,394.25 | ||||
| 2 | RegTech | 1,305.65 | 3,130.70 | ||||
| 3 | DataTech | 0.0004433 | 0.0013264 | ||||
| 4 | Others | 0.0009911 | 0.0027681 | ||||
| 5 | Unallocated Income (Other Income) | 0.00 | 0.00 | ||||
| 6 | Unallocated Expense (Not directly attributable) | 0.00 | 0.00 | ||||
| Total Segment Revenue | 3,558.83 | 8,934.40 | |||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | 3,558.83 | 8,934.40 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | SupTech | 832.82 | 1,780.44 | ||||
| 2 | RegTech | 331.63 | 310.20 | ||||
| 3 | DataTech | (54.74) | (104.19) | ||||
| 4 | Others | 45.37 | 124.70 | ||||
| 5 | Unallocated Income (Other Income) | 280.66 | 622.91 | ||||
| 6 | Unallocated Expense (Not directly attributable) | (648.46) | (1,537.14) | ||||
| Total Profit before tax | 787.28 | 1,196.92 | |||||
| i. Finance cost | 20.43 | 41.94 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 53.45 | 153.25 | |||||
| Profit before tax | 713.40 | 1,001.73 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | SupTech | 0.00 | 0.00 | ||||
| 2 | RegTech | 0.00 | 0.00 | ||||
| 3 | DataTech | 0.00 | 0.00 | ||||
| 4 | Others | 0.00 | 0.00 | ||||
| 5 | Unallocated Income (Other Income) | 0.00 | 0.00 | ||||
| 6 | Unallocated Expense (Not directly attributable) | 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 | SupTech | 0.00 | 0.00 | ||||
| 2 | RegTech | 0.00 | 0.00 | ||||
| 3 | DataTech | 0.00 | 0.00 | ||||
| 4 | Others | 0.00 | 0.00 | ||||
| 5 | Unallocated Income (Other Income) | 0.00 | 0.00 | ||||
| 6 | Unallocated Expense (Not directly attributable) | 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) | Not all Assets and liabilities used in the Company’s business are identifiable to specific reportable segment, as the same are used interchangeably between segments.The management believes that it not practicable to provide segment disclosures relating to total assets and liabilities. |
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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 | Items that will not be reclassified to statement of profit and loss (net of taxes) | (12.50) | (44.81) |
| Total Amount of items that will not be reclassified to profit and loss | (12.50) | (44.81) | |
| 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 | Fair Value Changes on Derivatives Designated as cash flow hedge | (15.11) | (76.08) |
| 2 | Exchange differences on translation of financial results of foreign operations | 20.38 | 43.69 |
| Total Amount of items that will be reclassified to profit and loss | 5.27 | (32.39) | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (7.23) | (77.20) |