Integrated Filing — IndAS



General information about company

Scrip Code 532400
NSE Symbol BSOFT
MSEI Symbol NOTLISTED
ISIN INE836A01035
Name of company Birlasoft 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 28-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-07-2026
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 Standalone
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 Single segment
Description of single segment Standalone
Start date and time of board meeting 28-07-2026   14:30:00
End date and time of board meeting 28-07-2026   15:40:00
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There has been no default in payment of loans



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 Standalone Standalone
1 Income
Revenue from operations 82,916.20 82,916.20
Other income 3,159.10 3,159.10
Total income 86,075.30 86,075.30
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 37.90 37.90
(d) Employee benefit expense 48,490.40 48,490.40
(e) Finance costs 184.10 184.10
(f) Depreciation, depletion and amortisation expense 1,569.10 1,569.10
(f) Other Expenses
1 Other Expenses 16,171.10 16,171.10
Total other expenses 16,171.10 16,171.10
Total expenses 66,452.60 66,452.60
3 Total profit before exceptional items and tax 19,622.70 19,622.70
4 Exceptional items 0.00 0.00
5 Total profit before tax 19,622.70 19,622.70
6 Tax expense
7 Current tax 4,903.80 4,903.80
8 Deferred tax 40.40 40.40
9 Total tax expenses 4,944.20 4,944.20
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 14,678.50 14,678.50
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 14,678.50 14,678.50
17 Other comprehensive income net of taxes 281.30 281.30
18 Total Comprehensive Income for the period 14,959.80 14,959.80
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 5,592.00 5,592.00
Face value of equity share capital 2 2
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 5.22 5.22
Diluted earnings (loss) per share from continuing operations 5.2 5.2
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 5.22 5.22
Diluted earnings (loss) per share from continuing and discontinued operations 5.2 5.2
24 Debt equity ratio 0.3700 0.3700
25 Debt service coverage ratio 100 100
26 Interest service coverage ratio 100 100
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio Debt service coverage ratio is 21.16 times which is 2116% .
Interest service coverage ratio Interest service coverage ratio is 90.43 times which is 9043%.


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 Standalone Standalone
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 01-04-2026 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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of defined benefit plans (128.40) (128.40)
Total Amount of items that will not be reclassified to profit and loss (128.40)
2 Income tax relating to items that will not be reclassified to profit or loss (32.30) (32.30)
3 Amount of items that will be reclassified to profit and loss
1 Net gain on effective portion of cash flow hedges 504.30 504.30
Total Amount of items that will be reclassified to profit and loss 504.30
4 Income tax relating to items that will be reclassified to profit or loss 126.90 126.90
5 Total Other comprehensive income 281.30 281.30