Integrated Filing — IndAS



General information about company

Scrip Code 532386
NSE Symbol CALSOFT
MSEI Symbol NOTLISTED
ISIN INE526B01014
Name of company CALIFORNIA SOFTWARE COMPANY 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 29-04-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment IT AND SOFTWARE DEVELOPMENT
Start date and time of board meeting 29-04-2026   17:15:00
End date and time of board meeting 29-04-2026   22:15:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,402.64 1,965.76
Other income 0.00 0.00
Total income 1,402.64 1,965.76
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 125.89 384.76
(e) Finance costs 0.00 0.00
(f) Depreciation, depletion and amortisation expense 23.59 56.40
(f) Other Expenses
1 Other Expenses 13.91 92.23
Total other expenses 13.91 92.23
Total expenses 163.39 533.39
3 Total profit before exceptional items and tax 1,239.25 1,432.37
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,239.25 1,432.37
6 Tax expense
7 Current tax 313.85 364.07
8 Deferred tax 5.66 5.66
9 Total tax expenses 319.51 369.73
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 919.74 1,062.64
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 919.74 1,062.64
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 919.74 1,062.64
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 618.28 618.28
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.49 1.72
Diluted earnings (loss) per share from continuing operations 1.49 1.72
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 1.49 1.72
Diluted earnings (loss) per share from continuing and discontinued operations 1.49 1.72
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 204.31
Capital work-in-progress
Investment property 0.00
Goodwill 0.00
Other intangible assets 0.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
Total of other non-current financial assets
Total non-current financial assets 0.00
Deferred tax assets (net) 8.59
Other non-current assets
Total of other non-current assets
Total non-current assets 212.90
2 Current assets
Inventories 0.00
Current financial asset
Current investments 0.00
Trade receivables, current 1,681.76
Cash and cash equivalents 600.47
Bank balance other than cash and cash equivalents 1.03
Loans, current 0.00
Other current financial assets
Total of other current financial assets 2,018.69
Total current financial assets 4,301.95
Current tax assets (net) 380.02
Other current assets
1 Other current assets 62.96
Total of other current assets 62.96
Total current assets 4,744.93
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 4,957.83
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,316.68
Other equity 810.72
Total equity attributable to owners of parent 4,127.40
Non controlling interest
Total equity 4,127.40
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 161.17
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 18.37
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1.03
Total Trade payable 19.40
Other non-current financial liabilities
1 Other non-current financial liabilities 649.86
Total of other non-current financial liabilities 649.86
Total non-current financial liabilities 830.43
Provisions, non-current 0.00
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 830.43
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other current financial liabilities
Total of other current financial liabilities
Total current financial liabilities 0.00
Other current liabilities
Total of other current liabilities
Provisions, current 0.00
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 0.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 830.43
Total equity and liabilites 4,957.83
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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
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



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,432.37
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current 158.36
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (13.21)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (1,994.28)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (28.75)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 492.15
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 56.40
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (1,329.33)
Net cash flows from (used in) operations 103.04
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 103.04
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 35.97
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 0.00
Income taxes paid (refund) 364.07
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (400.04)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 80.94
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 611.69
Net cash flows from (used in) financing activities 692.63
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 395.63
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 395.63
Cash and cash equivalents cash flow statement at beginning of period 204.86
Cash and cash equivalents cash flow statement at end of period 600.49





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Qualified opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 K Gopal Rao & Co Yes 28-02-2027


Financial details

Amount in (Lakhs)

Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 1,965.76 1,965.76
2 Total Expenditure 533.39 533.39
3 Net Profit/(Loss) 1,062.63 1,062.63
4 Earnings Per Share 1.72 1.72
5 Total Assets 5,268.11 5,268.11
6 Total Liabilities 830.43 830.43
7 Net Worth 4,437.68 4,437.68


Audit qualification

Amount in (Lakhs)

Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Repetitive Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)
2 Textual Information(6) Qualified opinion Repetitive Textual Information(7) Textual Information(8) Textual Information(9) Textual Information(10)


Text Block

Textual Information(1) Balances appearing in Current Tax Asset (net) amounting to Rs.380.02 Lakhs, under Current Assets in the Standalone Financial Results are subject to reconciliation. The effect of the non-reconciliation is not quantifiable.
Textual Information(2) With respect to the Auditors observation, the balance under Current Tax Asset amounting to INR 380.02 lakhs pertains to tax credits relating to earlier assessment years, which are pending reconciliation due to ongoing assessments and matters under review before the relevant tax authorities and appellate forums.



Management is in the process of reconciling these balances and has sought necessary clarifications from the tax authorities. Based on available information and internal assessment, management believes that these amounts are largely recoverable or adjustable, though the exact impact, if any, will be determined upon completion of reconciliation and finalization of the assessments.



Accordingly, the balance has been carried forward as an asset. Management will review the position on an ongoing basis and make appropriate adjustments, if required, upon completion of reconciliation and conclusion of the assessment proceedings
Textual Information(3) Not Ascertainable
Textual Information(4) With respect to the Auditors observation, the balance under Current Tax Asset amounting to INR 380.02 lakhs pertains to tax credits relating to earlier assessment years, which are pending reconciliation due to ongoing assessments and matters under review before the relevant tax authorities and appellate forums.



Management is in the process of reconciling these balances and has sought necessary clarifications from the tax authorities. Based on available information and internal assessment, management believes that these amounts are largely recoverable or adjustable, though the exact impact, if any, will be determined upon completion of reconciliation and finalization of the assessments.



Accordingly, the balance has been carried forward as an asset. Management will review the position on an ongoing basis and make appropriate adjustments, if required, upon completion of reconciliation and conclusion of the assessment proceedings
Textual Information(5) No comments further to the Details of Audit Qualification
Textual Information(6) Trade receivable includes an amount of Rs. 1088.21 lakhs and Rs. 18.41 Lakhs under other current financial assets are overdue for a long period of time and provision not created for the same. Hence profit is overstated to that extent. Further Balance confirmation was not made available for Trade receivables of Rs. 593.55 lakhs.
Textual Information(7) With respect to the Auditors observation, the balances under Trade Receivables amounting to 1,088.21 Lakhs and Other Current Financial Assets amounting to 18.41 Lakhs represent amounts outstanding from customers with whom the Company has ongoing business relationships.



A significant portion of these receivables has been invoiced close to the year-end, primarily in March 2026, and is within the normal credit period. The remaining balances pertain to regular business transactions with no known disputes or adverse credit indicators.



Based on the assessment carried out in line with the Expected Credit Loss model under Ind AS 109 Financial Instruments, management has not identified any material evidence of impairment as at the reporting date.



Accordingly, no provision has been considered necessary at this stage. However, the Company will continue to monitor these receivables and reassess the position periodically, and make appropriate provisions, if required, in accordance with applicable accounting standards.

Textual Information(8) Not Ascertainable
Textual Information(9) With respect to the Auditors observation, the balances under Trade Receivables amounting to 1,088.21 Lakhs and Other Current Financial Assets amounting to 18.41 Lakhs represent amounts outstanding from customers with whom the Company has ongoing business relationships.



A significant portion of these receivables has been invoiced close to the year-end, primarily in March 2026, and is within the normal credit period. The remaining balances pertain to regular business transactions with no known disputes or adverse credit indicators.



Based on the assessment carried out in line with the Expected Credit Loss model under Ind AS 109 Financial Instruments, management has not identified any material evidence of impairment as at the reporting date.



Accordingly, no provision has been considered necessary at this stage. However, the Company will continue to monitor these receivables and reassess the position periodically, and make appropriate provisions, if required, in accordance with applicable accounting standards.
Textual Information(10) No comments further to the Details of Audit Qualification


Signatories detail

Name of CEO / Managing director Dr. Vasudevan M
Name of CFO Manimala
Name of audit committee chairman A V N Srimathi
Name of statutory auditor Madan Gopal Narayanan
Name of other signatory, if any, with designation
Place Chennai
Date 29-04-2026