Integrated Filing — IndAS



General information about company

Scrip Code 506109
NSE Symbol GENESYS
MSEI Symbol NOTLISTED
ISIN INE727B01026
Name of company GENESYS INTERNATIONAL CORPORATION 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 22-05-2026
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 Geographical information system
Start date and time of board meeting 29-05-2026   17:00:00
End date and time of board meeting 29-05-2026   20:30:00
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 10,421.78 32,780.89
Other income 344.84 1,969.07
Total income 10,766.62 34,749.96
2 Expenses
(a) Cost of materials consumed 3,682.11 10,579.03
(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 1,781.98 7,079.60
(e) Finance costs 335.09 1,247.53
(f) Depreciation, depletion and amortisation expense 1,711.00 6,497.03
(f) Other Expenses
1 Other Expenses 1,547.12 4,187.68
Total other expenses 1,547.12 4,187.68
Total expenses 9,057.30 29,590.87
3 Total profit before exceptional items and tax 1,709.32 5,159.09
4 Exceptional items 0.00 (509.62)
5 Total profit before tax 1,709.32 4,649.47
6 Tax expense
7 Current tax 258.13 1,182.38
8 Deferred tax 178.86 186.98
9 Total tax expenses 436.99 1,369.36
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 1,272.33 3,280.11
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 1,272.33 3,280.11
17 Other comprehensive income net of taxes 467.11 823.19
18 Total Comprehensive Income for the period 1,739.44 4,103.30
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,236.27 3,257.61
Total profit or loss, attributable to non-controlling interests 36.06 22.50
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,694.63 4,064.71
Total comprehensive income for the period attributable to owners of parent non-controlling interests 44.82 38.59
21 Details of equity share capital
Paid-up equity share capital 2,089.52 2,089.52
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 0.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.04 7.91
Diluted earnings (loss) per share from continuing operations 3.04 7.9
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 3.04 7.91
Diluted earnings (loss) per share from continuing and discontinued operations 3.04 7.9
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 financial results for the quarter and year ended 31 March 2026 The audited consolidated financial results of Genesys International Corporation Limited the Parent company and its subsidiaries together referred as Group have been prepared in accordance with Indian Accounting Standards Ind AS notified under section 133 of the Companies Act 2013 read together with the companies Indian Accounting Standards Rules 2015 as amended and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements 2015 as amended The audited consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 29 May 2026 These audited standalone financial results have been subjected to audit by the statutory auditors of the Company and they have expressed an unmodified opinion on these audited standalone financial results. The above audited financial results of the Company are available on the Companys website www.igenesys.com.com and stock exchanges websites BSE www.bseindia.com and NSE www.nseindia.com where the shares of the Company are listed On 17th May 2025 the Company has by way of Qualified Institutional Placement QIP in accordance with SEBI Issue of Capital and Disclosure Requirements Regulations 2018 as amended and section 42 and 62 of the Companies Act, 2013 allotted 1739625 equity shares of face value of Rs 5 per share at a price of Rs 632.32 per share aggregating to Rs 11000 lakhs The funds raised by the Company pursuant to QIP have been partially utilized in accordance with the Use of Proceeds mentioned in the placement document of QIP for the year ended 31 March 2026 and unutilized balances as at 31 March 2026 have been temporarily invested The figures for the quarter ended 31 March 2026 and 31 March 2025 are the balancing figures between audited figures in respect of the full financial year and the unaudited published year to date figures up to the nine months ended 31 December 2025 and 31 December 2024 respectively which were subject to limited review by the statutory auditors The Group operates only in one Primary Segment ie GIS based services hence disclosure as per IND AS 108 Operating Segment is not required Pursuant to the notification issued by Ministry of Labour and Employment, multiple existing labour legislations have been consolidated into a unified framework comprising four labour codes collectively referred to as the New Labour Codes which became effective from November 21 2025 The Parent Company has reassessed its employee benefit obligations in accordance with the new definition of wages Accordingly an incremental liability of Rs. 509.62 Lakhs Gratuity – 356.35 Lakhs and Leave Encashment – 153.26 Lakhs has been recognised as an Exceptional item for the quarter and nine months ended December 31 2025 and year ended March 31 2026 The management will continue to evaluate the impact of the rules notified by the central government state government post 31 March 2026 and consider the appropriate accounting effect in the relevant period, as needed Previous period figures have been re-grouped re-classified wherever necessary



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 5,379.92
Capital work-in-progress 123.32
Investment property
Goodwill 0.00
Other intangible assets 12,321.02
Intangible assets under development 10,988.59
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 23.00
Other non-current financial assets
1 Other financial assets 3,586.21
Total of other non-current financial assets 3,586.21
Total non-current financial assets 3,609.21
Deferred tax assets (net) 972.83
Other non-current assets
1 Other non current assets 519.43
Total of other non-current assets 519.43
Total non-current assets 33,914.32
2 Current assets
Inventories 0.00
Current financial asset
Current investments 0.00
Trade receivables, current 20,324.49
Cash and cash equivalents 919.68
Bank balance other than cash and cash equivalents 9,468.56
Loans, current 3.60
Other current financial assets
Total of other current financial assets 31,364.42
Total current financial assets 62,080.75
Current tax assets (net) 253.67
Other current assets
1 Other current assets 994.08
Total of other current assets 994.08
Total current assets 63,328.50
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 97,242.82
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,089.52
Other equity 68,262.71
Total equity attributable to owners of parent 70,352.23
Non controlling interest 192.93
Total equity 70,545.16
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 472.64
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 710.54
Total of other non-current financial liabilities 710.54
Total non-current financial liabilities 1,183.18
Provisions, non-current 1,307.79
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 2,490.97
Current liabilities
Current financial liabilities
Borrowings, current 15,544.77
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 651.38
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3,422.25
Total Trade payable 4,073.63
Other current financial liabilities
1 Lease liabilities 565.89
2 Other financial liabilities 2,481.73
Total of other current financial liabilities 3,047.62
Total current financial liabilities 22,666.02
Other current liabilities 341.25
1 Other current liabilities 341.25
Total of other current liabilities 341.25
Provisions, current 383.69
Current tax liabilities (Net) 815.73
Deferred government grants, Current
Total current liabilities 24,206.69
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 26,697.66
Total equity and liabilites 97,242.82
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
1 Remeasurement of net defined benefit plans (net of taxes) 54.68 75.16
Total Amount of items that will not be reclassified to profit and loss 54.68 75.16
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
1 Exchange differences on translation of financial statements of foreign operations 412.43 748.03
Total Amount of items that will be reclassified to profit and loss 412.43 748.03
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 467.11 823.19



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 4,649.47
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,247.53
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current 1,023.36
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (121.91)
Adjustments for decrease (increase) in other non-current assets 79.50
Adjustments for other financial assets, non-current (1,266.48)
Adjustments for other financial assets, current (8,894.46)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 14.02
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (443.55)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 6,497.03
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 122.86
Adjustments for provisions, non-current 361.42
Adjustments for other financial liabilities, current 120.05
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (24.30)
Adjustments for dividend income 0.00
Adjustments for interest income 623.42
Adjustments for share-based payments 174.96
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 584.94
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (1,148.45)
Net cash flows from (used in) operations 3,501.02
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,920.07
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 1,580.95
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 96.39
Purchase of property, plant and equipment 1,469.62
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 2,230.83
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 2,275.20
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 566.16
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (9,690.15)
Net cash flows from (used in) investing activities (15,003.25)
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 10,353.14
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 189.43
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 5,982.52
Repayments of borrowings 958.18
Payments of lease liabilities 569.36
Dividends paid 0.00
Interest paid 1,121.21
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 13,876.34
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 454.04
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 131.28
Net increase (decrease) in cash and cash equivalents 585.32
Cash and cash equivalents cash flow statement at beginning of period 334.36
Cash and cash equivalents cash flow statement at end of period 919.68





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 MSKA & Associates LLP Chartered Accountants Yes 31-07-2027