Integrated Filing — IndAS



General information about company

Scrip Code 517447
NSE Symbol RSSOFTWARE
MSEI Symbol NOTLISTED
ISIN INE165B01029
Name of company R. S. SOFTWARE (INDIA) LIMITED
Type of company SME
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 07-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 11-04-2026
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 07-05-2026   11:30:00
End date and time of board meeting 07-05-2026   13:50:00
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 594.68 2,513.84
Other income 18.35 46.63
Total income 613.03 2,560.47
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 789.26 2,950.20
(e) Finance costs 35.51 84.97
(f) Depreciation, depletion and amortisation expense 145.45 554.78
(f) Other Expenses
1 Other Expenses 696.95 1,821.16
Total other expenses 696.95 1,821.16
Total expenses 1,667.17 5,411.11
3 Total profit before exceptional items and tax (1,054.14) (2,850.64)
4 Exceptional items 0.00 0.00
5 Total profit before tax (1,054.14) (2,850.64)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.00 0.00
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 (1,054.14) (2,850.64)
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 (1,054.14) (2,850.64)
17 Other comprehensive income net of taxes 52.06 52.06
18 Total Comprehensive Income for the period (1,002.08) (2,798.58)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (1,063.39) (2,859.16)
Total profit or loss, attributable to non-controlling interests 61.31 60.58
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
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 1,291.56 1,291.56
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 1,634.88
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -3.89 -10.87
Diluted earnings (loss) per share from continuing operations -3.89 -10.87
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 -3.89 -10.87
Diluted earnings (loss) per share from continuing and discontinued operations -3.89 -10.87
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1)The Audited Consolidated Financial Statements for the Period Ended March 31,2026 have been taken on record by the Board of Directors at its meeting held on May 07, 2026.The Statutory Auditors have expressed an Unqualified Audit Opinion. The information presented above is extracted from the interim Audited Consolidated Financial Statements. The interim Consolidated Financial Statements are prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under section 133 of the Companie's Act 2013, read with Rule 3 of the Companies (Indian Accounting Standards) Rules,2015 and Companies (Indian Accounting Standards) Amendment Rules. 2)The Audited Consolidated Financial Results of the company for the period ended March,31 2026, have been reviewed by the Audit Committee of the Board and approved by the Board of Directors at its meeting held on May 07, 2026.



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 1,640.41
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 1,538.02
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 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other Financial Asset 25.42
Total of other non-current financial assets 25.42
Total non-current financial assets 25.42
Deferred tax assets (net)
Other non-current assets
1 Other non-current assets 194.58
Total of other non-current assets 194.58
Total non-current assets 3,398.43
2 Current assets
Inventories 0.00
Current financial asset
Current investments 0.00
Trade receivables, current 845.15
Cash and cash equivalents 458.99
Bank balance other than cash and cash equivalents 120.27
Loans, current 0.00
Other current financial assets
Total of other current financial assets 282.55
Total current financial assets 1,706.96
Current tax assets (net) 0.00
Other current assets
1 Other current assets 530.09
Total of other current assets 530.09
Total current assets 2,237.05
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 5,635.48
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,291.56
Other equity 1,634.88
Total equity attributable to owners of parent 2,926.44
Non controlling interest 197.36
Total equity 3,123.80
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
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 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease Liability 1,413.61
Total of other non-current financial liabilities 1,413.61
Total non-current financial liabilities 1,413.61
Provisions, non-current 156.47
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 1,570.08
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 157.19
Total Trade payable 157.19
Other current financial liabilities
1 Short term lease liability 86.45
2 Other current financial liabilities 682.42
Total of other current financial liabilities 768.87
Total current financial liabilities 926.06
Other current liabilities (5.49)
1 Other current liabilities (5.49)
Total of other current liabilities (5.49)
Provisions, current 21.03
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 941.60
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 2,511.68
Total equity and liabilites 5,635.48
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 Segment - A (USA) 0.0003127 0.0097587
2 Segment - B (ROW) 0.0058176 1,584.60
Total Segment Revenue 613.03 2,560.47
Less: Inter segment revenue 0.00 0.00
Revenue from operations 613.03 2,560.47
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Segment - A (USA) (822.75) (1,541.81)
2 Segment - B (ROW) 151.99 38.31
Total Profit before tax (670.76) (1,503.50)
i. Finance cost 35.51 84.97
ii. Other Unallocable Expenditure net off Unallocable income 347.87 1,262.17
Profit before tax (1,054.14) (2,850.64)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Segment - A (USA) 0.00 0.00
2 Segment - B (ROW) 5,635.48 5,635.48
Total Segment Asset 5,635.48 5,635.48
Un-allocable Assets 0.00 0.00
Net Segment Asset 5,635.48 5,635.48
4 Segment Liabilities
Segment Liabilities
1 Segment - A (USA) 0.00 0.00
2 Segment - B (ROW) 5,635.48 5,635.48
Total Segment Liabilities 5,635.48 5,635.48
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 5,635.48 5,635.48
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 Amount of items that will not be reclassified to profit and loss 52.06 52.06
Total Amount of items that will not be reclassified to profit and loss 52.06 52.06
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
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 0.00 0.00
5 Total Other comprehensive income 52.06 52.06



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 (2,850.64)
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 (377.16)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 571.22
Adjustments for decrease (increase) in other non-current assets 3.15
Adjustments for other financial assets, non-current 0.19
Adjustments for other financial assets, current 1,639.03
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 38.22
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (397.57)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 554.78
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 15.62
Adjustments for provisions, current 16.33
Adjustments for provisions, non-current (9.24)
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 94.00
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) (59.11)
Adjustments for undistributed profits of associates (60.58)
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) 2,150.04
Net cash flows from (used in) operations (700.60)
Dividends received 0.00
Interest paid (84.97)
Interest received (46.63)
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (662.26)
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 43.78
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 853.54
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 43.75
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (156.83)
Net cash flows from (used in) investing activities (1,010.40)
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 0.00
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 (50.00)
Net cash flows from (used in) financing activities (50.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (1,722.66)
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 (1,722.66)
Cash and cash equivalents cash flow statement at beginning of period 2,301.92
Cash and cash equivalents cash flow statement at end of period 579.26





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 Chaturvedi & Co. LLP Yes 31-12-2028