Integrated Filing — IndAS



General information about company

Scrip Code 532339
NSE Symbol COMPUSOFT
MSEI Symbol NOTLISTED
ISIN INE453B01029
Name of company COMPUCOM SOFTWARE 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 28-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-05-2026
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 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 28-05-2026   16:00:00
End date and time of board meeting 28-05-2026   19:00:00
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 793.05 3,414.01
Other income 219.43 678.08
Total income 1,012.48 4,092.09
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 226.58 712.26
(e) Finance costs 95.45 297.61
(f) Depreciation, depletion and amortisation expense 165.67 602.31
(f) Other Expenses
1 Learning Solution Execution Expenses 329.13 864.96
2 Other Expenditure 479.96 1,579.01
Total other expenses 809.09 2,443.97
Total expenses 1,296.79 4,056.15
3 Total profit before exceptional items and tax (284.31) 35.94
4 Exceptional items 432.78 386.90
5 Total profit before tax 148.47 422.84
6 Tax expense
7 Current tax 39.95 185.82
8 Deferred tax (0.09) (50.64)
9 Total tax expenses 39.86 135.18
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 108.61 287.66
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 108.61 287.66
17 Other comprehensive income net of taxes (23.99) 31.76
18 Total Comprehensive Income for the period 84.62 319.42
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 108.61 287.66
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 84.62 319.42
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 1,582.50 1,582.50
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 12,631.86
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.14 0.36
Diluted earnings (loss) per share from continuing operations 0.14 0.36
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 0.14 0.36
Diluted earnings (loss) per share from continuing and discontinued operations 0.14 0.36
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 financial results of the Company have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under section 133 of the Companies Act, 2013 ('the Act') read with the relevant rules thereunder and in terms of Regulations 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2. The above results for the quarter and year ended 31st March, 2026 were reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 28th May 2026. The statutory auditors have expressed an unmodified audit opinion on these results. 3.Figure for corresponding previous year have been regrouped / reclassified wherever necessary. 4. Figures of last quarter for standalone results are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the relevant financial year. 5. Statement of Cash Flow is attached in Annexure A. 6. With reference to the SEBI circular dated November 26, 2018 and April 11, 2019 in respect of fund raising by issuance of debt securities by large corporate and disclosure compliance thereof we would like to inform that our Company is not coming under the large corporate category as per the framework provided in the aforesaid circulrs. 7. The company had a non-current liability being trade payable (ABAs) in its books amounting to Rs. 577.03 lakhs which had been running for more than 15 years. Not a single claim has been received by the company till date. Having regard to such past experience the management of the company has arrived at a decision to derecognize 75% of this amount i.e. 432.78 lakhs in the 4th quarter. Remaining 25% of trade payable (ABAs) amounting to Rs. 144.25 lakhs may also be derecognized in the future depending upon the claims, if any. The above amount of Rs. 432.78 lakhs has been shown as an income in exceptional items in the 4th quarter along with Rs. 41.05 lakhs as an expense being provision for gratuity created in 3rd quarter on account of changes in the labour laws, therefore, total exceptional items is Rs. 391.73 lakhs for the financial year 2025-26. 8. The Board of Directors has recommended dividend @ 12.50% i.e. Rs.0.25/- per share of Rs. 2 each for the F.Y. 2025-26, subject to approval of the Shareholders in the ensuing Annual General Meeting.



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 4,447.85
Capital work-in-progress 1,454.12
Investment property 32.68
Goodwill 0.00
Other intangible assets 29.11
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1.07
Trade receivables, non-current 446.61
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 4,966.20
Total of other non-current financial assets 4,966.20
Total non-current financial assets 5,413.88
Deferred tax assets (net) 167.49
Other non-current assets
1 Other non-current assets 947.96
Total of other non-current assets 947.96
Total non-current assets 12,493.09
2 Current assets
Inventories 3.12
Current financial asset
Current investments 0.00
Trade receivables, current 3,043.07
Cash and cash equivalents 883.05
Bank balance other than cash and cash equivalents 3,118.22
Loans, current 0.00
Other current financial assets
Total of other current financial assets 131.45
Total current financial assets 7,175.79
Current tax assets (net) 337.37
Other current assets
1 Other current assets 307.15
Total of other current assets 307.15
Total current assets 7,823.43
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 20,316.52
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,582.50
Other equity 12,631.86
Total equity attributable to owners of parent 14,214.36
Non controlling interest 0.00
Total equity 14,214.36
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2,164.72
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 144.26
Total Trade payable 144.26
Other non-current financial liabilities
1 Other non-current financial liabilities 102.11
Total of other non-current financial liabilities 102.11
Total non-current financial liabilities 2,411.09
Provisions, non-current 232.70
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 2,643.79
Current liabilities
Current financial liabilities
Borrowings, current 2,692.80
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 0.10
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 71.71
Total Trade payable 71.81
Other current financial liabilities
1 Other current financial liabilities 324.25
Total of other current financial liabilities 324.25
Total current financial liabilities 3,088.86
Other current liabilities 45.48
1 Other current liabilities 45.48
Total of other current liabilities 45.48
Provisions, current 142.86
Current tax liabilities (Net) 181.17
Deferred government grants, Current 0.00
Total current liabilities 3,458.37
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 6,102.16
Total equity and liabilites 20,316.52
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 Software & E-Goverance Service 0.0000322 0.0008295
2 Learning Solutions 0.0059699 2,780.87
3 Wind Power Generation 0.0000443 0.0003811
4 Hotel 0.000512 0.0006827
5 Other Income 0.0035665 1,121.90
Total Segment Revenue 1,012.49 4,092.10
Less: Inter segment revenue 0.00 0.00
Revenue from operations 1,012.49 4,092.10
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Software & E-Goverance Service (19.04) (23.75)
2 Learning Solutions 98.49 162.73
3 Wind Power Generation (7.93) (11.96)
4 Hotel (100.86) (164.44)
5 Other Income 184.84 487.61
Total Profit before tax 155.50 450.19
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 7.03 27.35
Profit before tax 148.47 422.84
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Software & E-Goverance Service 0.00 0.00
2 Learning Solutions 0.00 0.00
3 Wind Power Generation 0.00 0.00
4 Hotel 0.00 0.00
5 Other Income 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 Software & E-Goverance Service 0.00 0.00
2 Learning Solutions 0.00 0.00
3 Wind Power Generation 0.00 0.00
4 Hotel 0.00 0.00
5 Other Income 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) 1.The assets and liabilities are used interchangeably amongst segments. Allocation of such assets and liabilities is not practicable and any forced allocation would not result in any meaningful segregation. Hence, assets and liabilities have not been identified to any of the reportable 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 Items that will not be reclassified to profit or Loss (33.24) 44.00
Total Amount of items that will not be reclassified to profit and loss (33.24) 44.00
2 Income tax relating to items that will not be reclassified to profit or loss (9.25) 12.24
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 (23.99) 31.76



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 422.84
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories (3.12)
Adjustments for decrease (increase) in trade receivables, current 1,050.59
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 329.69
Adjustments for decrease (increase) in other non-current assets (75.93)
Adjustments for other financial assets, non-current (1,883.76)
Adjustments for other financial assets, current (14.37)
Adjustments for other bank balances 1,503.45
Adjustments for increase (decrease) in trade payables, current (26.64)
Adjustments for increase (decrease) in trade payables, non-current (432.78)
Adjustments for increase (decrease) in other current liabilities (11.40)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 602.31
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (82.01)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (234.97)
Adjustments for other financial liabilities, non-current (107.84)
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) 4.20
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 107.91
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 725.33
Net cash flows from (used in) operations 1,148.17
Dividends received 0.00
Interest paid (259.77)
Interest received (571.96)
Income taxes paid (refund) 159.47
Other inflows (outflows) of cash (35.87)
Net cash flows from (used in) operating activities 640.64
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 53.57
Purchase of property, plant and equipment 2,303.01
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 571.96
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 35.87
Net cash flows from (used in) investing activities (1,641.61)
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 1,896.43
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 158.25
Interest paid 259.77
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 1,478.41
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 477.44
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 477.44
Cash and cash equivalents cash flow statement at beginning of period 405.61
Cash and cash equivalents cash flow statement at end of period 883.05





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 M/s S. Misra & Associates Yes 30-06-2027