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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 23-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 23-07-2026   16:20:00
End date and time of board meeting 23-07-2026   17:17:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 17,794.00 17,794.00
Other income 639.00 639.00
Total income 18,433.00 18,433.00
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 11,277.00 11,277.00
(e) Finance costs 106.00 106.00
(f) Depreciation, depletion and amortisation expense 454.00 454.00
(f) Other Expenses
1 Cost of third party products and services 4,684.00 4,684.00
2 Other expenses 1,326.00 1,326.00
Total other expenses 6,010.00 6,010.00
Total expenses 17,847.00 17,847.00
3 Total profit before exceptional items and tax 586.00 586.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 586.00 586.00
6 Tax expense
7 Current tax (66.00) (66.00)
8 Deferred tax 0.00 0.00
9 Total tax expenses (66.00) (66.00)
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 652.00 652.00
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 652.00 652.00
17 Other comprehensive income net of taxes (382.00) (382.00)
18 Total Comprehensive Income for the period 270.00 270.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 646.00 646.00
Total profit or loss, attributable to non-controlling interests 6.00 6.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 264.00 264.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 6.00 6.00
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
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.31 0.31
Diluted earnings (loss) per share from continuing operations 0.31 0.31
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 0.31 0.31
Diluted earnings (loss) per share from continuing and discontinued operations 0.31 0.31
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 ended June 30, 2026 have been extracted from the unaudited consolidated financial statements prepared in accordance with the Indian Accounting Standards (Ind-AS) 34 ‘Interim Financial Reporting’ 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 July 23, 2026. 2. The Company has prepared consolidated financial results as per Indian Accounting Standard 110 Consolidated Financial Statements. 3. 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. 4. As reported earlier, the Company had undertaken forensic audit in respect of certain legacy matters pertaining to the period prior to March 31, 2021 under the erstwhile management. The Company had engaged an external consultant to conduct the forensic audit and the final report submitted by them was reviewed and accepted by the Board of Directors at its meeting held on January 29, 2025. Based on the findings and observations of the final report, there were no further implications or adverse financial impact on the current or future financial and operational position of the Company, other than those already appropriately accounted for in the financial statements. Pursuant to the recommendations of the Audit Committee and based on legal opinions obtained, the Board of Directors, at its meeting held on May 14, 2025, had constituted a High-Powered Committee, comprising of external experts, to review the legal opinions and advise on the appropriate course of action. The High-Powered Committee submitted its report to the Company on November 5, 2025. The Board of Directors of the Company at its meeting held on November 12, 2025 reviewed and accepted the report, including its recommendations and accordingly decided to initiate appropriate legal actions. Accordingly, the Company had filed a complaint with Additional Commissioner of Police, Economic Offences Wing, Belapur on February 3, 2026 and with the SEBI on February 12, 2026 to investigate this matter. The matter is currently under investigation. The Company continues to monitor the progress of the same and will take such further actions as may be deemed necessary. 5. 3i Infotech Netherlands B.V. is in the process of liquidation with the proposed effective date of April 30, 2026 and its financial statements have been consolidated accordingly. 6. The Group has applied its material accounting policies in the preparation of these financial results consistent with those followed in the annual audited consolidated financial statements for the year ended March 31, 2026. 7. The Statutory Auditors of the Company have conducted a limited review of the consolidated financial results for the quarter ended June 30, 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 review report. 8. Figures for the previous periods have been regrouped / rearranged / reclassified wherever necessary to make them comparable with those of current period. 9. The results for the quarter ended June 30, 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


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 AAA 13,036.00 13,036.00
2 IS 3,330.00 3,330.00
3 BPS 1,399.00 1,399.00
4 OTHERS 0.00029 0.00029
Total Segment Revenue 17,794.00 17,794.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 17,794.00 17,794.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 AAA 1,267.00 1,267.00
2 IS 571.00 571.00
3 BPS 208.00 208.00
4 OTHERS (24.00) (24.00)
Total Profit before tax 2,022.00 2,022.00
i. Finance cost 106.00 106.00
ii. Other Unallocable Expenditure net off Unallocable income 1,330.00 1,330.00
Profit before tax 586.00 586.00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
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 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 Foreign exchange translation differences (382.00) (382.00)
Total Amount of items that will be reclassified to profit and loss (382.00)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (382.00) (382.00)