| Scrip Code | 544700 |
|---|---|
| NSE Symbol | FRACTAL |
| MSEI Symbol | NOTLISTED |
| ISIN | INE212S01015 |
| Name of company | Fractal Analytics 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 | 05-03-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 23-02-2026 |
| 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 | 05-03-2026 19:32:00 |
| End date and time of board meeting | 05-03-2026 20:01:00 |
| 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 | 85,440.00 | 2,41,340.00 | |
| Other income | 170.00 | 3,700.00 | |
| Total income | 85,610.00 | 2,45,040.00 | |
| 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 | 59,610.00 | 1,72,130.00 |
| (e) | Finance costs | 1,120.00 | 3,450.00 |
| (f) | Depreciation, depletion and amortisation expense | 3,570.00 | 9,920.00 |
| (f) | Other Expenses | ||
| 1 | Employee stock option expense | 1,860.00 | 4,560.00 |
| 2 | Other Expenses | 11,120.00 | 31,840.00 |
| Total other expenses | 12,980.00 | 36,400.00 | |
| Total expenses | 77,280.00 | 2,21,900.00 | |
| 3 | Total profit before exceptional items and tax | 8,330.00 | 23,140.00 |
| 4 | Exceptional items | 10.00 | (470.00) |
| 5 | Total profit before tax | 8,340.00 | 22,670.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 1,460.00 | 4,300.00 |
| 8 | Deferred tax | (4,990.00) | (5,040.00) |
| 9 | Total tax expenses | (3,530.00) | (740.00) |
| 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 | 11,870.00 | 23,410.00 |
| 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 | (1,860.00) | (6,310.00) |
| 16 | Total profit (loss) for period | 10,010.00 | 17,100.00 |
| 17 | Other comprehensive income net of taxes | 860.00 | 1,880.00 |
| 18 | Total Comprehensive Income for the period | 10,870.00 | 18,980.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 10,260.00 | 17,440.00 | |
| Total profit or loss, attributable to non-controlling interests | (250.00) | (340.00) | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 11,120.00 | 19,320.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (250.00) | (340.00) | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 1,420.00 | 1,420.00 | |
| 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 | 6.4 | 10.99 | |
| Diluted earnings (loss) per share from continuing operations | 5.77 | 9.8 | |
| 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 | 6.4 | 10.99 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 5.77 | 9.8 | |
| 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) | 1. In terms of Regulation 33 of the Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015, this Statement of Unaudited Consolidated Financial Results for the three months and nine months ended December 31, 2025 (Consolidated Financial Results) of Fractal Analytics Limited (the “Holding Company” or the Company) (formerly known as Fractal Analytics Private Limited) and its subsidiaries and associate (together referred to as “the Group”) have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meeting held on March 05, 2026. The statutory auditors have issued an unmodified review report on the above unaudited consolidated financial results. 2. The unaudited consolidated financial results of the Group have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 (Ind AS 34) ''Interim Financial Reporting specified under Section 133 of the Companies Act, 2013, as amended, read 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 Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended (Listing Regulations). 3. The unaudited consolidated financial results for the three months ended September 30, 2025, three months ended December 31, 2024 and nine months period ended December 31, 2024 are compiled by the management and approved by the Board of Directors of the Holding Company. The statutory auditors have not audited or carried out limited review of the aforesaid consolidated financial results. 4. Exceptional items gain/(loss) includes: (a) Impairment / amount written off in value of intangible assets and intangible assets under development for the three months ended December 31, 2025 : Rs Nil (Three months ended September 30, 2025 : Rs Nil, Three months ended December 31, 2024 : Rs (7) Mn, Nine months ended December 31, 2025 : Rs Nil, Nine months ended December 31, 2024 : Rs (57) Mn and Year ended March 31, 2025 : Rs (27) Mn) (b) Remeasurement gain / (loss) of retained interest in associate for the three months ended December 31, 2025 : Rs Nil (Three months ended September 30, 2025 : Rs Nil, Three months ended December 31, 2024 : Rs 273 Mn, Nine months ended December 31, 2025 : Rs Nil, Nine months ended December 31, 2024 : Rs 294 Mn and Year ended March 31, 2025 : Rs 297 Mn) (c) Share of upside consideration expense for the three months ended December 31, 2025 : Rs 48 Mn (Three months ended September 30, 2025 : Rs (48) Mn, Three months ended December 31, 2024 : Rs Nil, Nine months ended December 31, 2025 : Rs Nil, Nine months ended December 31, 2024 : Rs Nil and Year ended March 31, 2025 : Rs Nil) (d) Statutory impact of new Labour Codes (refer note 6 below) for the three months ended December 31, 2025 : Rs (47) Mn (Three months ended September 30, 2025 : Rs Nil, Three months ended December 31, 2024 : Rs Nil, Nine months ended December 31, 2025 : Rs (47) Mn, Nine months ended December 31, 2024 : Rs Nil and Year ended March 31, 2025 : Rs Nil) 5. During the nine months period ended December 31, 2025, the Holding Company issued bonus shares in accordance with Section 63 of the Companies Act, 2013 in the ratio of 1:4 (for every one equity share four bonus shares were issued) to all equity shareholders with equity shares on July 29, 2025 as approved by shareholders. Consequently, assuming conversion of Compulsorily Convertible Preference Shares (CCPS) into Equity Shares, 4,523,604 outstanding CCPS will be converted into 22,618,020 equity shares in accordance with the terms of the shareholder agreement. Subsequent to the period ended December 31, 2025, the Board of Directors in its meeting on January 23, 2026 has approved the conversion of Compulsorily Convertible Preference Shares (CCPS) into equity shares. Accordingly, the CCPS holders were issued 22,618,020 equity shares in lieu of the CCPS held by them. The weighted average number of shares for the three months and nine months ended December 31, 2024 and year ended March 31, 2025 have been adjusted to reflect the impact of the above as per Ind AS 33. 6. On November 21, 2025, the Ministry of Labour & Employment has enacted 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 “Labour Codes”). The Labour Codes consolidate various existing labour laws and introduce changes, including a harmonised definition of wages, which impacts the computation of employee benefit obligations such as gratuity and compensated absences. Based on the information currently available and the guidance issued by the Institute of Chartered Accountants of India, the Group has evaluated the impact of these changes and recognised an incremental cost of Rs 47 million as Statutory impact of new Labour Codes under Exceptional Items for the three months and nine months ended December 31, 2025. The Group continues to monitor developments relating to the Labour Codes and will assess the impact, if any, on the measurement of employee benefit liabilities in future periods. 7. During the three months and nine months ended December 31, 2025, the Board of Directors in its meeting on November 21, 2025 has approved purchase of balance stake of 44.08% on paid-up capital basis of Analytics Vidhya Educon Private Limited for a consideration of Rs 487 million. The share purchase agreement has been executed on November 22, 2025 and it has become a 100% subsidiary of the Company effective this date. 8. Subsequent to the period ended December 31, 2025, the Holding Company has completed its Initial Public Offer (IPO) of 31,523,948 equity shares of face value of Rs 1 each at an issue price of Rs 900 per share (including a share premium of Rs 899 per share). A discount of Rs 85 per share was offered to eligible employees bidding in the employee reservation portion of 383,008 equity shares. The issue comprised of a fresh issue of 11,408,394 equity shares aggregating to Rs 10,235 million and offer for sale of 20,115,554 equity shares by selling shareholders aggregating to Rs 18,104 million. Pursuant to the IPO, the equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on February 16, 2026. 10. The above unaudited consolidated financial results of the Group are available on the Company's website www.fractal.ai and also that of NSE (www.nseindia.com) and BSE (www.bseindia.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 | Fractal.ai | 83,620.00 | 2,35,460.00 | ||||
| 2 | Fractal Alpha | 2,140.00 | 6,640.00 | ||||
| Total Segment Revenue | 85,760.00 | 2,42,100.00 | |||||
| Less: Inter segment revenue | 320.00 | 760.00 | |||||
| Revenue from operations | 85,440.00 | 2,41,340.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Fractal.ai | 13,270.00 | 35,040.00 | ||||
| 2 | Fractal Alpha | (440.00) | (1,100.00) | ||||
| Total Profit before tax | 12,830.00 | 33,940.00 | |||||
| i. Finance cost | 1,120.00 | 3,450.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 5,230.00 | 14,130.00 | |||||
| Profit before tax | 6,480.00 | 16,360.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Fractal.ai | 1,86,250.00 | 1,86,250.00 | ||||
| 2 | Fractal Alpha | 44,880.00 | 44,880.00 | ||||
| Total Segment Asset | 2,31,130.00 | 2,31,130.00 | |||||
| Un-allocable Assets | 87,710.00 | 87,710.00 | |||||
| Net Segment Asset | 3,18,840.00 | 3,18,840.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Fractal.ai | 59,510.00 | 59,510.00 | ||||
| 2 | Fractal Alpha | 11,280.00 | 11,280.00 | ||||
| Total Segment Liabilities | 70,790.00 | 70,790.00 | |||||
| Un-allocable Liabilities | 41,650.00 | 41,650.00 | |||||
| Net Segment Liabilities | 1,12,440.00 | 1,12,440.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | The segment reporting of the Group has been prepared in accordance with Ind AS 108 on Operating Segments. The Chief executive officer of the Group has been identified as Chief Operating Decision Maker (CODM) who allocates the resources based on analysis of various performance indicators of the Group as disclosed for the Fractal.ai and Fractal Alpha segment. While Fractal.ai and Fractal Alpha are distinct segments of the Fractal Group, both segments contribute collaboratively to create solutions with both products and services in their scope to solve business problems of clients and cater to both the AI services and software markets. |
|---|
| 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 defined employee benefit plans | 160.00 | 670.00 |
| Total Amount of items that will not be reclassified to profit and loss | 160.00 | 670.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 40.00 | 160.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Effective portion of (losses) on derivatives designated as cash flow hedge | (400.00) | (2,170.00) |
| 2 | Effective portion of gains on derivatives designated as cash flow hedge reclassified to profit or loss | 620.00 | 1,120.00 |
| 3 | Share of (loss) / gain of associate (net of taxes) recognised in other comprehensive income | (10.00) | 60.00 |
| 4 | Exchange differences on translation of foreign operations | 580.00 | 2,090.00 |
| Total Amount of items that will be reclassified to profit and loss | 790.00 | 1,100.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 50.00 | (270.00) |
| 5 | Total Other comprehensive income | 860.00 | 1,880.00 |