Integrated Filing — IndAS



General information about company

Scrip Code 532628
NSE Symbol 3IINFOLTD
MSEI Symbol NOTLISTED
ISIN INE748C01038
Name of company 3i Infotech 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 08-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-04-2026
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 08-05-2026   08:00:00
End date and time of board meeting 08-05-2026   11:10:00
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 17,578.00 69,336.00
Other income 2,197.00 9,032.00
Total income 19,775.00 78,368.00
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 11,788.00 48,238.00
(e) Finance costs 134.00 403.00
(f) Depreciation, depletion and amortisation expense 483.00 1,974.00
(f) Other Expenses
1 Cost of third party products and services 4,248.00 15,375.00
2 Other expenses 2,505.00 7,523.00
Total other expenses 6,753.00 22,898.00
Total expenses 19,158.00 73,513.00
3 Total profit before exceptional items and tax 617.00 4,855.00
4 Exceptional items 0.00 (341.00)
5 Total profit before tax 617.00 4,514.00
6 Tax expense
7 Current tax (110.00) 1,003.00
8 Deferred tax 0.00 0.00
9 Total tax expenses (110.00) 1,003.00
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 727.00 3,511.00
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 0.00 0.00
16 Total profit (loss) for period 727.00 3,511.00
17 Other comprehensive income net of taxes (1,242.00) (2,944.00)
18 Total Comprehensive Income for the period (515.00) 567.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 727.00 3,546.00
Total profit or loss, attributable to non-controlling interests 0.00 (35.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (515.00) 602.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 (35.00)
21 Details of equity share capital
Paid-up equity share capital 20,740.00 20,740.00
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 7,787.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.34 1.83
Diluted earnings (loss) per share from continuing operations 0.34 1.82
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 0.34 1.83
Diluted earnings (loss) per share from continuing and discontinued operations 0.34 1.82
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The consolidated financial results for the quarter and year ended March 31, 2026 have been extracted from the audited consolidated financial statements prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment rules issued thereafter and other accounting principles generally accepted in India. These consolidated financial results have been reviewed by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on May 8, 2026. . 2. The figures of the fourth quarter are the balancing figures between the audited figures for the year and published unaudited year to date figures upto the third quarter ended December 31, 2025 and December 31, 2024. . 3. The Company has prepared consolidated financial results as per Indian Accounting Standard 110 Consolidated Financial Statements. . 4. During the quarter ended March 31, 2026 upon exercise of stock options under Employee Stock Option Scheme 2018, the Company has allotted in aggregate 7,500 (Seven thousand five hundred) equity shares to its eligible employees. . 5. As required under Ind AS 115 Revenue from Contracts with Customers'', unbilled revenue is accounted on estimate basis in respect of contracts where the contractual right to consideration is based on completion of contractual milestones as confirmed by the technical team and subsequently billed to customers based on their acceptance. . 6. During the year ended March 31, 2026, the Company has allotted 3,77,08,165 fully paid-up equity shares of face value of Rs.10 each, at an issue price of Rs. 17 per share to the eligible applicants under the rights issue, as decided by the Rights Issue Committee of the Board. These Rights Issue Equity Shares shall rank pari passu with the existing equity shares. Pursuant to the said allotment, the paid-up equity share capital of the Company has increased from INR 169.69 crores to INR 207.39 crores comprising 20,73,94,907 fully paid-up equity shares of Rs. 10 each. . There is no deviation in use of proceeds from the objects stated in Letter of Offer dated 17th September, 2025. . 7. On November 21, 2025, the Government of India notified four Labour Codes, effective immediately, replacing the existing 29 labour laws. In accordance with Ind AS 19 - Employee benefits, changes to employee benefit plans arising from legislative amendments are treated as plan amendments, requiring immediate recognition of past service cost in the Statement of Profit and Loss. This approach is consistent with the guidance issued by the Institute of Chartered Accountants of India. . Considering the materiality of the impact, its regulatory driven and non-recurring nature, the Company has presented the additional group level impact amounting INR 3.41 crores (till November 21,2025) under 'exceptional item' in the Consolidated Financial Results for the quarter ended December 31, 2025 and for the year ended March 31, 2026. Subsequent to the date of notification, it is considered as part of normal profit and loss account. . The Company will continue to monitor further developments including the finalization of the central and state rules under the New Labour Codes, which are yet to be notified and shall evaluate and give effect to any consequential accounting adjustments, if any arising therefrom in future periods, as and when required. . 8. Other income for the year ended March 31, 2026 includes an amount of INR 40.93 crores (equivalent to USD 4.41 millions) respectively received by 3i Infotech Inc., USA, a material subsidiary of the Company, pursuant to a grant received from the Internal Revenue Service (IRS), Department of Treasury, USA, under the “Employee Retention Tax Credit (ERTC)” scheme. . 9. Post the sale of product business carve-out from the Company in 2021, the new management had appointed various consultants and advisers to evaluate all long outstanding matters. Thereafter, based on the recommendations of new management, in September 2022, the Board had set up a Legacy Committee as a Sub - Committee of the Audit Committee, to evaluate and address all long outstanding matters. In the absence of sufficient supporting documents, the Company tried reaching across its former directors/Key Managerial Personnel (KMP). Due to unavailability of information, the necessary provision is recognized in the financial statements. Further, in its Board meeting held on January 31, 2024, the Board of the Company decided to initiate Forensic Audit with respect to the aforesaid legacy matters and the Board of the Company has engaged external consultants, who has submitted the final report, which has been reviewed, approved, and accepted by the Board in their meeting held on January 29, 2025. . 10. In September 2022, the Board had constituted a Legacy Committee under the Audit Committee of the Board to examine historical non-compliances and transactions which lack clarity. One of the transactions pertaining to the historical transaction was divestment of 100% stake in eMudhra Consumer Services Limited (formerly known as 3i Infotech Consumer Services Limited) via a Share Purchase Agreement dated December 30, 2010 and the redemption of the preference shares issued by eMudhra on June 16, 2008. . Based on the initial internal review of the transaction, subsequently, at the Board Meeting held on January 31, 2024, the Board approved the initiation of a forensic audit in respect of the legacy matters by M/s. Shridhar and Associate (Chartered Accountant). The forensic audit report was concluded and accepted by the Board on January 29, 2025. Post the audit, Company also engaged M/s. Crawford Bayley & Co. as legal consultants to assess the legal remedies based on the findings of the forensic auditors. . Thereafter, the Company constituted a High Power Committee (HPC) comprising of Dr. Justice Satish Chandra (Former Judge of Allahabad High Court), Mr. B. N. Sahoo (Former Executive Director of SEBI), and Dr. Reeta Vasishta (Former Law Secretary, Ministry of Law and Justice), to examine both the forensic audit report and the legal opinion. The HPC submitted its recommendations on November 5, 2025. . The HPC concluded that Mr. V. Srinivasan (then MD & CEO of 3i Infotech) and Mr. Ravi Jagannathan (then MD of 3i Consumer) had prima facie committed multiple criminal offences under the Indian Penal Code (IPC). The company has filed a complaint with the Additional Commissioner of Police, Economic Offences Wing, Navi Mumbai Police Commissionerate on February 3, 2026, which is presently under investigation. Also, a complaint on similar grounds has been filed with SEBI on February 12, 2026. . 11. The Statutory Auditors of the Company have audited the consolidated financial results for the quarter and year ended March 31, 2026 pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 and have expressed qualified conclusion in their audit report. . 12. Figures for the previous periods have been regrouped / rearranged / reclassified wherever necessary to make them comparable with those of current period. . 13. The results for the quarter and year ended March 31, 2026 are available on BSE Limited’s website (www.bseindia.com), National Stock Exchange of India Limited’s website (www.nseindia.com) and on the Company’s website (www.3i-infotech.com).



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 424.00
Capital work-in-progress
Investment property 12,061.00
Goodwill 7,855.00
Other intangible assets 1,499.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 23.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 3,400.00
Total of other non-current financial assets 3,400.00
Total non-current financial assets 3,423.00
Deferred tax assets (net) 1,883.00
Other non-current assets
1 Income Tax Asset 10,147.00
2 Other non-current assets 1,061.00
Total of other non-current assets 11,208.00
Total non-current assets 38,353.00
2 Current assets
Inventories 0.00
Current financial asset
Current investments 0.00
Trade receivables, current 10,808.00
Cash and cash equivalents 1,986.00
Bank balance other than cash and cash equivalents 5,774.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 7,299.00
Total current financial assets 25,867.00
Current tax assets (net) 0.00
Other current assets
1 Other Current assets 1,997.00
Total of other current assets 1,997.00
Total current assets 27,864.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 66,217.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 20,740.00
Other equity 17,378.00
Total equity attributable to owners of parent 38,118.00
Non controlling interest (340.00)
Total equity 37,778.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 702.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Lease Liabilities 899.00
Total of other non-current financial liabilities 899.00
Total non-current financial liabilities 1,601.00
Provisions, non-current 2,211.00
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 3,812.00
Current liabilities
Current financial liabilities
Borrowings, current 4,075.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 55.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 10,302.00
Total Trade payable 10,357.00
Other current financial liabilities
1 Lease Liabilities 481.00
2 Other financial liabilities 2,559.00
Total of other current financial liabilities 3,040.00
Total current financial liabilities 17,472.00
Other current liabilities 4,210.00
1 Other current liabilities 4,210.00
Total of other current liabilities 4,210.00
Provisions, current 753.00
Current tax liabilities (Net) 2,192.00
Deferred government grants, Current
Total current liabilities 24,627.00
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 28,439.00
Total equity and liabilites 66,217.00
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 AAA 13,177.00 49,322.00
2 IS 2,951.00 13,473.00
3 BPS 1,419.00 6,395.00
4 OTHERS 0.00031 0.00146
Total Segment Revenue 17,578.00 69,336.00
Less: Inter segment revenue
Revenue from operations 17,578.00 69,336.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 AAA 1,233.00 5,191.00
2 IS 268.00 1,456.00
3 BPS 280.00 958.00
4 OTHERS (140.00) (942.00)
Total Profit before tax 1,641.00 6,663.00
i. Finance cost 104.00 374.00
ii. Other Unallocable Expenditure net off Unallocable income 920.00 1,775.00
Profit before tax 617.00 4,514.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 AAA 0.00 0.00
2 IS 0.00 0.00
3 BPS 0.00 0.00
4 OTHERS 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 AAA 0.00 0.00
2 IS 0.00 0.00
3 BPS 0.00 0.00
4 OTHERS 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)



Text Block

Textual Information(2) The 3i Infotech group executive management examines the group performance on basis of its business units and has identified Application, Automation, Analytics (AAA) , Infrastructure Services (IS) ,Business Process Services (BPS) as primary segments, OTHERS include Digital Media. The segment results have been arrived at before allocating certain expenses which are un-allocable in nature and are disclosed separately. . Unallocable expenditure net of unallocable income includes unallocated overheads, foreign exchange gain/(loss) (net), Other income, Depreciation and amortization expense. . Assets and liabilities used in the Company’s business are not identified to any of the reportable segment, as these are used interchangeably between segments. The Management believes that it is not practicable to provide segment disclosure relating to total assets and liabilities since a meaningful segregation of the available data is onerous.



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 Remeasurement of actuarial gaines or losses on defined benefit obligations 96.00 84.00
Total Amount of items that will not be reclassified to profit and loss 96.00 84.00
2 Income tax relating to items that will not be reclassified to profit or loss 4.00 (14.00)
3 Amount of items that will be reclassified to profit and loss
1 Foreign exchange translation differences (1,334.00) (3,042.00)
Total Amount of items that will be reclassified to profit and loss (1,334.00) (3,042.00)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (1,242.00) (2,944.00)



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 4,514.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 320.00
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current (643.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (57.00)
Adjustments for decrease (increase) in other non-current assets 51.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (3,078.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 3,423.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 796.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,974.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 321.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (4,480.00)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (4,475.00)
Adjustments for dividend income 0.00
Adjustments for interest income 276.00
Adjustments for share-based payments 207.00
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 488.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (5,429.00)
Net cash flows from (used in) operations (915.00)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 3,443.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (4,358.00)
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 127.00
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 247.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (3,285.00)
Net cash flows from (used in) investing activities (3,165.00)
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 6,417.00
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 843.00
Repayments of borrowings 0.00
Payments of lease liabilities 1,025.00
Dividends paid 0.00
Interest paid 122.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (99.00)
Net cash flows from (used in) financing activities 6,014.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (1,509.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 234.00
Net increase (decrease) in cash and cash equivalents (1,275.00)
Cash and cash equivalents cash flow statement at beginning of period 3,261.00
Cash and cash equivalents cash flow statement at end of period 1,986.00





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 M/s C K S P And Co LLP Yes 31-01-2027


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 78,368.00 0.00
2 Total Expenditure 73,513.00 0.00
3 Net Profit/(Loss) 3,511.00 0.00
4 Earnings Per Share 1.83 0
5 Total Assets 66,217.00 0.00
6 Total Liabilities 28,439.00 0.00
7 Net Worth 28,527.00 0.00


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) Adverse opinion Repetitive Textual Information(7) Textual Information(8) Textual Information(9) Textual Information(10)


Text Block

Textual Information(1) As per para 2(a) of the Independent Audit Report of consolidated financial results, pertaining to 3i Infotech Holding Private Limited, Mauritius. This qualification is on account of legacy related matter.
Textual Information(2) This qualification is for legacy related matter. There is no incremental impact on the current years financials.
Textual Information(3) Pertaining to previous years legacy issue. Not quantified by auditors and hence no management view.
Textual Information(4) We do not envisage any material changes in the management certified financials as the same have been prepared in INR as functional currency.
Textual Information(5) This qualification is for legacy related matter. There is no incremental impact on the current years financials.
Textual Information(6) As per para 2(b) of the Independent Audit Report of consolidated financial results, pertaining to 3i Infotech (Middle East) FZ LLC results. This qualification is on account of legacy related matter.
Textual Information(7) This qualification is for legacy related matter. There is no incremental impact on the current years financials.
Textual Information(8) This qualification is for legacy related matter. There is no incremental impact on the current years financials.
Textual Information(9) While this is related to legacy issues, current management has undertaken a detailed review of these receivables. Based on the business relationships and the expected future cash flows of the counterparties which are also related parties, management is of the view that these amounts are recoverable over time.
Textual Information(10) No further comments.


Signatories detail

Name of CEO / Managing director Mr. Raj Ahuja
Name of CFO Mr. Kalpesh Shah
Name of audit committee chairman CA Uttam Prakash Agarwal
Name of statutory auditor C K S P AND CO LLP
Name of other signatory, if any, with designation Dhananajay Jaiswal
Place Navi Mumbai
Date 08-05-2026