Integrated Filing — IndAS



General information about company

Scrip Code 590057
NSE Symbol EQUIPPP
MSEI Symbol NOTLISTED
ISIN INE217G01035
Name of company EQUIPPP SOCIAL IMPACT TECHNOLOGIES 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 29-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-05-2026
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 Single segment
Description of single segment IT/IT ENABLED SERVICES
Start date and time of board meeting 29-05-2026   17:00:00
End date and time of board meeting 29-05-2026   20:55:00
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 1,236.69 4,479.12
Other income 10.48 18.33
Total income 1,247.17 4,497.45
2 Expenses
(a) Cost of materials consumed 9.96 11.35
(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 868.42 3,183.42
(e) Finance costs 7.96 10.60
(f) Depreciation, depletion and amortisation expense 21.96 71.26
(f) Other Expenses
1 Power and fuel, Rent, Repairs and maintenance, Rates, taxes, Fees & Licences, Traveling and conveyance 50.75 194.14
2 Legal and professional fees, Printing & Stationery, Bank charges 2.55 9.36
3 Communication Expenses, CDSL Charges & NSE Annual charges, CIL Charges & NSDL Annual charges, Miscellaneous expenses, Business Development Expenses (Events) 9.48 80.38
4 Statutory Audit Fee, Insurance 2.82 4.71
5 Subcontract Charges 109.28 516.41
6 Recruitment Expenses 17.92 84.51
7 Advertisement 0.31 1.45
8 House Keeping Charges, Telephone & Internet Expenses, Website Expenses, Subscription, Postage & Courier Charges, Security Services charges, Technical Services 12.33 41.36
9 Director Sitting Fee & Remunaration Expenses 3.00 13.25
10 Other Expenses 1.68 27.85
Total other expenses 210.12 973.42
Total expenses 1,118.42 4,250.05
3 Total profit before exceptional items and tax 128.75 247.40
4 Exceptional items 0.00 0.00
5 Total profit before tax 128.75 247.40
6 Tax expense
7 Current tax 17.24 70.60
8 Deferred tax 14.92 (3.80)
9 Total tax expenses 32.16 66.80
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 96.59 180.60
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 0.00 0.00
16 Total profit (loss) for period 96.59 180.60
17 Other comprehensive income net of taxes 2.36 2.36
18 Total Comprehensive Income for the period 98.95 182.96
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 52.72 72.42
Total profit or loss, attributable to non-controlling interests 46.23 110.54
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 1,030.95 1,030.95
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve (268.05)
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.1 0.18
Diluted earnings (loss) per share from continuing operations 0.1 0.18
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 0.1 0.18
Diluted earnings (loss) per share from continuing and discontinued operations 0.1 0.18
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 266.70
Capital work-in-progress
Investment property
Goodwill 0.00
Other intangible assets 703.10
Intangible assets under development 229.02
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
Total of other non-current financial assets
Total non-current financial assets 0.00
Deferred tax assets (net)
Other non-current assets
Total of other non-current assets
Total non-current assets 1,198.82
2 Current assets
Inventories 0.00
Current financial asset
Current investments 0.00
Trade receivables, current 832.13
Cash and cash equivalents 617.61
Bank balance other than cash and cash equivalents 0.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 633.41
Total current financial assets 2,083.15
Current tax assets (net)
Other current assets
Total of other current assets
Total current assets 2,083.15
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 3,281.97
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,030.95
Other equity (92.02)
Total equity attributable to owners of parent 938.93
Non controlling interest 568.29
Total equity 1,507.22
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,116.32
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 liabilities 57.25
Total of other non-current financial liabilities 57.25
Total non-current financial liabilities 1,173.57
Provisions, non-current 0.00
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 1,173.57
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 77.63
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 77.63
Other current financial liabilities
1 Other current liabilities 252.63
Total of other current financial liabilities 252.63
Total current financial liabilities 330.26
Other current liabilities
Total of other current liabilities
Provisions, current 270.92
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 601.18
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 1,774.75
Total equity and liabilites 3,281.97
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)
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 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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
3 Amount of items that will be reclassified to profit and loss
1 Other Comprehensive Income/(Loss) for the period net of tax 2.36 2.36
Total Amount of items that will be reclassified to profit and loss 2.36 2.36
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 2.36 2.36



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 247.40
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 (72.07)
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 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (160.79)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 23.13
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 138.57
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 71.26
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 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) 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) 2.77
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) 2.87
Net cash flows from (used in) operations 250.27
Dividends received 0.00
Interest paid (10.60)
Interest received (66.21)
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 194.66
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 200.85
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 106.75
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 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.20
Net cash flows from (used in) investing activities (307.40)
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 245.15
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 10.60
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 234.55
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 121.81
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 121.81
Cash and cash equivalents cash flow statement at beginning of period 495.80
Cash and cash equivalents cash flow statement at end of period 617.61





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 Anjaneyulu & Co Yes 31-05-2027