Integrated Filing — IndAS
General information about company
| Scrip Code |
532400 |
| NSE Symbol |
BSOFT |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE836A01035 |
| Name of company |
Birlasoft 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 |
06-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
28-04-2026 |
| 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 |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
06-05-2026 14:15:00 |
| End date and time of board meeting |
06-05-2026 16:30:00 |
| 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 |
Declaration of unmodified opinion |
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 |
1,34,862.50 |
5,30,995.80 |
|
Other income |
(373.70) |
6,480.50 |
|
Total income |
1,34,488.80 |
5,37,476.30 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
0.00 |
0.00 |
| (b) |
Purchases of stock-in-trade |
282.00 |
2,490.10 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(1.30) |
576.80 |
| (d) |
Employee benefit expense |
78,629.80 |
3,17,077.90 |
| (e) |
Finance costs |
385.60 |
1,960.20 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,930.10 |
8,032.50 |
| (f) |
Other Expenses |
| 1 |
Other expenses |
31,034.20 |
1,24,246.20 |
|
Total other expenses |
31,034.20 |
1,24,246.20 |
|
Total expenses |
1,12,260.40 |
4,54,383.70 |
| 3 |
Total profit before exceptional items and tax |
22,228.40 |
83,092.60 |
| 4 |
Exceptional items |
0.00 |
(4,068.80) |
| 5 |
Total profit before tax |
22,228.40 |
79,023.80 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
3,803.60 |
27,886.60 |
| 8 |
Deferred tax |
831.60 |
(698.50) |
| 9 |
Total tax expenses |
4,635.20 |
27,188.10 |
| 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 |
17,593.20 |
51,835.70 |
| 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 |
17,593.20 |
51,835.70 |
| 17 |
Other comprehensive income net of taxes |
13,874.10 |
27,513.50 |
| 18 |
Total Comprehensive Income for the period |
31,467.30 |
79,349.20 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
17,593.20 |
51,835.70 |
|
Total profit or loss, attributable to non-controlling interests |
0.00 |
0.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
31,467.30 |
79,349.20 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
0.00 |
0.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
5,590.10 |
5,590.10 |
|
Face value of equity share capital |
2 |
2 |
| 27 |
Details of debt securities |
|
| 22 |
Reserves excluding revaluation reserve |
|
4,05,716.50 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
6.27 |
18.54 |
|
Diluted earnings (loss) per share from continuing operations |
6.24 |
18.5 |
| 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 |
6.27 |
18.54 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
6.24 |
18.5 |
| 24 |
Debt equity ratio |
0.200 |
0.200 |
| 25 |
Debt service coverage ratio |
100 |
100 |
| 26 |
Interest service coverage ratio |
100 |
100 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
23,331.00 |
|
Capital work-in-progress |
184.50 |
|
Investment property |
0.00 |
|
Goodwill |
56,481.30 |
|
Other intangible assets |
3,635.10 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
18,095.90 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
Finance lease receivable |
4,325.50 |
| 2 |
Security deposits |
1,337.20 |
|
Total of other non-current financial assets |
5,662.70 |
|
Total non-current financial assets |
23,758.60 |
|
Deferred tax assets (net) |
11,380.10 |
|
Other non-current assets |
|
| 1 |
Income tax assets (net) |
6,356.10 |
| 2 |
Advances to suppliers |
5,072.50 |
| 3 |
Prepaid expenses |
2,234.10 |
| 4 |
Contract Fulfillment Cost |
2,481.90 |
|
Total of other non-current assets |
16,144.60 |
|
Total non-current assets |
1,34,915.20 |
| 2 |
Current assets |
|
|
Inventories |
462.60 |
|
Current financial asset |
|
|
Current investments |
1,99,045.20 |
|
Trade receivables, current |
1,21,253.30 |
|
Cash and cash equivalents |
42,603.40 |
|
Bank balance other than cash and cash equivalents |
3,989.40 |
|
Loans, current |
0.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
2,749.30 |
|
Total current financial assets |
3,69,640.60 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
|
| 1 |
Contract assets -from fixed price contracts |
5,491.20 |
| 2 |
Advances to suppliers |
654.70 |
| 3 |
Employee advances |
207.60 |
| 4 |
Balances with statutory authorities |
6,508.80 |
| 5 |
Prepaid expenses |
7,246.30 |
| 6 |
Contract Fulfillment Cost |
1,420.90 |
| 7 |
Others |
77.40 |
|
Total of other current assets |
21,606.90 |
|
Total current assets |
3,91,710.10 |
| 3 |
Non-current assets classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
5,26,625.30 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
5,590.10 |
|
Other equity |
4,05,716.50 |
|
Total equity attributable to owners of parent |
4,11,306.60 |
|
Non controlling interest |
0.00 |
|
Total equity |
4,11,306.60 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
513.00 |
|
Trade payables, non-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 |
137.90 |
|
Total Trade payable |
137.90 |
|
Other non-current financial liabilities |
|
| 1 |
Lease liabilities |
10,537.10 |
| 2 |
Accrued employee costs |
118.60 |
|
Total of other non-current financial liabilities |
10,655.70 |
|
Total non-current financial liabilities |
11,306.60 |
|
Provisions, non-current |
12,792.50 |
|
Deferred tax liabilities (net) |
0.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
|
Total of other non-current liabilities |
|
|
Total non-current liabilities |
24,099.10 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
320.20 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
173.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
25,334.70 |
|
Total Trade payable |
25,507.70 |
|
Other current financial liabilities |
|
| 1 |
Lease liabilities |
2,703.80 |
| 2 |
Forward contracts designated as cash flow hedges |
4,751.10 |
| 3 |
Accrued employee costs |
12,933.60 |
| 4 |
Unclaimed dividend (as and when due) |
77.90 |
| 5 |
Payables in respect of property, plant and equipment and intangible assets |
2,025.90 |
| 6 |
Security deposits |
13.80 |
|
Total of other current financial liabilities |
22,506.10 |
|
Total current financial liabilities |
48,334.00 |
|
Other current liabilities |
31,726.50 |
| 1 |
Unearned revenue |
22,147.50 |
| 2 |
Advances from customers |
2,696.90 |
| 3 |
Statutory dues payable |
6,855.90 |
| 4 |
Other liabilities |
26.20 |
|
Total of other current liabilities |
31,726.50 |
|
Provisions, current |
7,535.40 |
|
Current tax liabilities (Net) |
3,623.70 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
91,219.60 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
1,15,318.70 |
|
Total equity and liabilites |
5,26,625.30 |
|
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) |
| 1 |
Banking, Financial Services and Insurance |
32,508.80 |
1,29,589.70 |
| 2 |
Manufacturing |
52,679.20 |
2,01,115.60 |
| 3 |
Energy and Utilities |
23,839.70 |
91,758.00 |
| 4 |
Life Sciences & Services |
25,834.80 |
1,08,532.50 |
|
Total Segment Revenue |
1,34,862.50 |
5,30,995.80 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
1,34,862.50 |
5,30,995.80 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Banking, Financial Services and Insurance |
10,279.20 |
38,534.50 |
| 2 |
Manufacturing |
14,806.70 |
53,170.50 |
| 3 |
Energy and Utilities |
9,397.80 |
35,168.30 |
| 4 |
Life Sciences & Services |
3,019.20 |
18,153.90 |
|
Total Profit before tax |
37,502.90 |
1,45,027.20 |
|
i. Finance cost |
385.60 |
1,960.20 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
14,888.90 |
64,043.20 |
|
Profit before tax |
22,228.40 |
79,023.80 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Banking, Financial Services and Insurance |
0.00 |
0.00 |
| 2 |
Manufacturing |
0.00 |
0.00 |
| 3 |
Energy and Utilities |
0.00 |
0.00 |
| 4 |
Life Sciences & Services |
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 |
Banking, Financial Services and Insurance |
0.00 |
0.00 |
| 2 |
Manufacturing |
0.00 |
0.00 |
| 3 |
Energy and Utilities |
0.00 |
0.00 |
| 4 |
Life Sciences & Services |
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 |
|
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 |
|
| 1 |
Remeasurements of defined benefit plans |
(58.60) |
209.70 |
|
Total Amount of items that will not be reclassified to profit and loss |
(58.60) |
209.70 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(14.70) |
52.80 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences in translating of foreign operations |
13,516.80 |
27,268.40 |
| 2 |
Net gains/(losses) on effective portion of cash flow hedges |
536.20 |
117.80 |
|
Total Amount of items that will be reclassified to profit and loss |
14,053.00 |
27,386.20 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
135.00 |
29.60 |
| 5 |
Total Other comprehensive income |
13,874.10 |
27,513.50 |
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 |
79,023.80 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
1,960.20 |
|
Adjustments for decrease (increase) in inventories |
576.80 |
|
Adjustments for decrease (increase) in trade receivables, current |
(21,033.10) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(3,935.10) |
|
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 |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
1,504.30 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
13,334.10 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
8,032.50 |
|
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 |
10,192.50 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
7,648.10 |
|
Adjustments for share-based payments |
1,632.10 |
|
Adjustments for fair value losses (gains) |
(3,295.00) |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(1,682.80) |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
(1,296.50) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(1,658.10) |
|
Net cash flows from (used in)
operations |
77,365.70 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
29,271.60 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
48,094.10 |
|
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 |
4,96,446.30 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
5,22,197.40 |
|
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 |
437.30 |
|
Purchase of property, plant and equipment |
4,435.90 |
|
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 |
5,215.80 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
10,212.90 |
|
Net cash flows from (used in)
investing activities |
(14,321.00) |
|
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 |
586.20 |
|
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 |
0.00 |
|
Repayments of borrowings |
304.50 |
|
Payments of lease liabilities |
4,606.90 |
|
Dividends paid |
18,083.70 |
|
Interest paid |
889.30 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(23,298.20) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
10,474.90 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
(579.90) |
|
Net increase (decrease) in cash
and cash equivalents |
9,895.00 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
32,708.40 |
|
Cash and cash equivalents cash
flow statement at end of period |
42,603.40 |
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 |
Declaration of unmodified opinion |
| Auditor's 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 |
Yes |
| 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 |
S R B C & CO LLP |
Yes |
28-02-2029 |