Integrated Filing — IndAS



General information about company

Scrip Code 544309
NSE Symbol IKS
MSEI Symbol NOTLISTED
ISIN INE115Q01022
Name of company INVENTURUS KNOWLEDGE SOLUTIONS 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 13-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-05-2026
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 Unaudited
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 CARE ENABLEMENT PLATFORM PROVIDING TECHNOLOGY ENABLED SOLUTIONS TO HEALTHCARE PROVIDERS
Start date and time of board meeting 13-05-2026   17:15:00
End date and time of board meeting 13-05-2026   18:39:00
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 Unaudited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 85,765.20 3,19,378.80
Other income 487.30 1,719.40
Total income 86,252.50 3,21,098.20
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 139.10 139.10
(d) Employee benefit expense 41,836.30 1,62,728.40
(e) Finance costs 1,267.70 7,024.80
(f) Depreciation, depletion and amortisation expense 3,405.70 12,415.00
(f) Other Expenses
1 Other Expenses 13,767.40 47,377.20
Total other expenses 13,767.40 47,377.20
Total expenses 60,416.20 2,29,684.50
3 Total profit before exceptional items and tax 25,836.30 91,413.70
4 Exceptional items 0.00 0.00
5 Total profit before tax 25,836.30 91,413.70
6 Tax expense
7 Current tax 2,958.80 20,036.90
8 Deferred tax 1,739.90 (1,700.80)
9 Total tax expenses 4,698.70 18,336.10
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 21,137.60 73,077.60
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 (540.80) (922.20)
16 Total profit (loss) for period 20,596.80 72,155.40
17 Other comprehensive income net of taxes 5,022.90 16,330.40
18 Total Comprehensive Income for the period 25,619.70 88,485.80
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 1,707.10 1,707.10
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 2,78,316.60
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 12.31 43.12
Diluted earnings (loss) per share from continuing operations 12.06 42.26
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 12.31 43.12
Diluted earnings (loss) per share from continuing and discontinued operations 12.06 42.26
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) Notes to the Statement of Audited Consolidated and Standalone Financial Results for the year ended March 31, 2026: 1. The above standalone financial results of Inventurus Knowledge Solutions Limited (the Company) and consolidated financial results of the Company and its subsidiaries (collectively the Group) and its interest in associate for the quarterand year ended March 31, 2026 were reviewed and recommended by the Audit Committee and approved by the Board of Directors in it's meeting held on May 13, 2026. The above results for the year ended March 31, 2026 have been audited by the Statutory Auditors of the Company in terms of Regulation 33 of the SEBl (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. 2. The statement has been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards(Ind AS) as prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules thereunder. 3. The figures of the quarter ended March 31, 2026 and March 31, 2025 are balancing figures between audited figures in respect of the full financial year and the published year to date figures up to the third quarter of the respective financial years. 4. In the consolidated financial results, the net foreign exchange gain aggregating to Rs. 627.47 million for the year ended March 31, 2026 (year ended March 31, 2025 Rs. 37.97 million) and Rs. 352.07 million for the quarter ended March 31, 2026 (quarter ended March 31, 2025 : Rs. (23.67) million) has been netted off against Other expenses. In the standalone financial results, the net foreign exchange gain aggregating to Rs. 447.32 million for the year ended March 31, 2026 (year ended March 31, 2025 Rs.19.68 million) and Rs. 250.36 million for the quarter ended March 31, 2026 (quarter ended March 31, 2025 : Rs. (19.40) million) has been netted off against Other expenses. These are exchange differences recognised in accordance with Ind AS 21 - The Effects of Changes in Foreign Exchange Rates. The net foreign exchange gain primarily relates to exchange differences arising on realisation and restatement of foreign currency denominated trade receivables and cash and bank balances. The Company follows a consistent net presentation of foreign exchange differences, irrespective of whether the impact results in a gain or a loss. 5. The Group operates in one reportable business segment which comprises a Care enablement platform providing technology enabled solutions to Healthcare providers. This in the context of Indian Accounting Standard (Ind AS 108) Operating Segments, constitutes a single operating segment. 6. The Company has allotted 105,432 shares (quarter ended March 31, 2025 : 464,800 shares) for the quarter and 472,514 shares (year ended March 31, 2025 :648,002 shares) for the year ended March 31, 2026 to eligible employees on exercise of Employee Stock options, in accordance with the terms and conditions of the IKS Employees Stock Options Plan 2022 named 'IKS Health - ESOP Policy 2022' as approved by the shareholders of the Company on April 22, 2022. Further, during the quarter and year ended March 31, 2026, the Company has granted 13,76,000 and 26,90,500 stock options respectively to eligible employees, as approved by the Nomination and Remuneration Committee. 7. Earnings per share for the interim periods are not annualised. 8. The consolidated financial results of the Group include the results of its subsidiary companies viz: Inventurus Knowledge Solutions Inc, IKS Cares Foundation and its step down subsidiary companies viz: Aquity Holdings Inc, Aquity Solutions LLC, Aquity Solutions India Private Limited, Aquity Solutions Australia Pty Limited, Aquity Canada ULC and IKS Next Horizon, Inc. From the quarter ended September 30, 2025 the consolidated financial results also includes share of profit/(loss) from IKS WWMG MSO LLC, being an associate company. 9. On November 21, 2025, the Government of India notified the four consolidated Labour Codes, replacing multiple existing labour laws. Based on the draft rules and available guidance, the Company has assessed the impact of the revised wage definition on its employee benefit obligations in accordance with Ind AS 19. This assessment has resulted in a one-time estimated increase in employee benefit provisions, which is not material and has been recognised under Employee Benefits Expense in the current period. The Company will continue to monitor the finalisation of the relevant Central and State Rules and will account for any additional impacts in the period in which such Rules or clarifications are notified. 10. On April 23, 2026, Inventurus Knowledge Solutions, Inc., a wholly-owned subsidiary of the Company incorporated in the United States, entered into a definitive agreement to acquire TruBridge, Inc. (NASDAQ: TBRG), a US-based provider of healthcare technology solutions for rural and community hospitals for an enterprise value of upto US$565 million. The acquisition is subject to customary conditions as specified in the agreement.



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 5,406.80
Capital work-in-progress 0.00
Investment property
Goodwill 1,32,584.20
Other intangible assets 56,236.50
Intangible assets under development 613.30
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 15,678.50
Trade receivables, non-current 19,314.50
Loans, non-current 2,359.30
Other non-current financial assets
1 Other Financial Assets 29,174.40
Total of other non-current financial assets 29,174.40
Total non-current financial assets 66,526.70
Deferred tax assets (net) 18,925.10
Other non-current assets
1 Other non-current assets 8,654.90
Total of other non-current assets 8,654.90
Total non-current assets 2,88,947.50
2 Current assets
Inventories 5.80
Current financial asset
Current investments 22,010.20
Trade receivables, current 56,448.20
Cash and cash equivalents 38,871.60
Bank balance other than cash and cash equivalents 13.80
Loans, current 0.00
Other current financial assets
Total of other current financial assets 8,288.00
Total current financial assets 1,25,631.80
Current tax assets (net) 6,876.30
Other current assets
1 Other current assets 5,130.50
2 Contract assets 196.20
Total of other current assets 5,326.70
Total current assets 1,37,840.60
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 4,26,788.10
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,707.10
Other equity 2,78,316.60
Total equity attributable to owners of parent 2,80,023.70
Non controlling interest
Total equity 2,80,023.70
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 27,499.00
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 Other non- current financial Liabilities 7,891.40
Total of other non-current financial liabilities 7,891.40
Total non-current financial liabilities 35,390.40
Provisions, non-current 3,339.80
Deferred tax liabilities (net) 11,029.00
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 49,759.20
Current liabilities
Current financial liabilities
Borrowings, current 36,567.70
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 301.30
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 14,569.20
Total Trade payable 14,870.50
Other current financial liabilities
1 Other current financial liabilities 13,223.00
Total of other current financial liabilities 13,223.00
Total current financial liabilities 64,661.20
Other current liabilities 20,357.00
1 Other current liabilities 20,357.00
Total of other current liabilities 20,357.00
Provisions, current 6,440.90
Current tax liabilities (Net) 5,546.10
Deferred government grants, Current
Total current liabilities 97,005.20
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 1,46,764.40
Total equity and liabilites 4,26,788.10
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 Unaudited 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 Unaudited 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 post employment benefit obligations 39.50 (315.50)
2 Changes in the fair value of equity investments at FVOCI 0.00 9,315.20
Total Amount of items that will not be reclassified to profit and loss 39.50 8,999.70
2 Income tax relating to items that will not be reclassified to profit or loss (288.90) 2,065.30
3 Amount of items that will be reclassified to profit and loss
1 Gains/ (losses) on cash flow hedges (net) (5,192.80) (8,563.00)
2 Exchange differences on translation of financial statements of foreign operations 8,809.30 16,175.30
Total Amount of items that will be reclassified to profit and loss 3,616.50 7,612.30
4 Income tax relating to items that will be reclassified to profit or loss (1,078.00) (1,783.70)
5 Total Other comprehensive income 5,022.90 16,330.40



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 91,413.70
Adjustments for reconcile profit (loss)
Adjustments for finance costs 7,007.40
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current (13,480.80)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets (3,976.40)
Adjustments for other financial assets, non-current (20,259.70)
Adjustments for other financial assets, current (2,657.60)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 2,007.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 8,168.60
Adjustments for increase (decrease) in other non-current liabilities 1,058.80
Adjustments for depreciation and amortisation expense 12,415.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 2,064.70
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 (3,179.20)
Adjustments for dividend income 0.00
Adjustments for interest income 1,546.80
Adjustments for share-based payments 4,696.70
Adjustments for fair value losses (gains) 1,121.80
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 1,514.50
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (5,046.00)
Net cash flows from (used in) operations 86,367.70
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 19,009.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 67,358.70
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 14,555.00
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 116.00
Purchase of property, plant and equipment 3,151.60
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets (2,912.50)
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 1,839.20
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 531.60
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 810.30
Net cash flows from (used in) investing activities (21,000.40)
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 1,600.20
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 43,852.90
Repayments of borrowings 78,483.00
Payments of lease liabilities 3,431.40
Dividends paid 0.00
Interest paid 4,718.60
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (41,179.90)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 5,178.40
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents (1,249.30)
Net increase (decrease) in cash and cash equivalents 3,929.10
Cash and cash equivalents cash flow statement at beginning of period 14,615.50
Cash and cash equivalents cash flow statement at end of period 18,544.60





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 Price Waterhouse Chartered Accountants LLP Yes 30-11-2026