Integrated Filing — IndAS



General information about company

Scrip Code 544754
NSE Symbol KISSHT
MSEI Symbol NOTLISTED
ISIN INE12F801023
Name of company OnEMI Technology Solutions 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 29-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-07-2026
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 Single segment
Description of single segment Financial technology solution and correspondence lending
Start date and time of board meeting 29-07-2026   18:15:00
End date and time of board meeting 29-07-2026   19:15:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 01-04-2026 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 66,950.00 66,950.00
Other income 705.50 705.50
Total income 67,655.50 67,655.50
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 7,073.60 7,073.60
(e) Finance costs 8,187.50 8,187.50
(f) Depreciation, depletion and amortisation expense 482.20 482.20
(f) Other Expenses
1 Impairment on financial instruments 12,809.40 12,809.40
2 Other expenses 26,332.70 26,332.70
Total other expenses 39,142.10 39,142.10
Total expenses 54,885.40 54,885.40
3 Total profit before exceptional items and tax 12,770.10 12,770.10
4 Exceptional items 0.00 0.00
5 Total profit before tax 12,770.10 12,770.10
6 Tax expense
7 Current tax 5,042.70 5,042.70
8 Deferred tax (1,780.30) (1,780.30)
9 Total tax expenses 3,262.40 3,262.40
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 9,507.70 9,507.70
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 9,507.70 9,507.70
17 Other comprehensive income net of taxes (39.30) (39.30)
18 Total Comprehensive Income for the period 9,468.40 9,468.40
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
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 0.00 0.00
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 1,684.80 1,684.80
Face value of equity share capital 1 1
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 6.41 6.41
Diluted earnings (loss) per share from continuing operations 5.88 5.88
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 6.41 6.41
Diluted earnings (loss) per share from continuing and discontinued operations 5.88 5.88
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 of the OnEMI Technology Solutions Limited (Formerly known as OnEMI Technology Solutions Private Limited) (“the Company”) and its subsidiaries (collectively “the Group”) 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 29, 2026. 2.During the quarter ended June 30, 2026, the Company has completed an Initial Public Offering (“IPO”) comprising fresh issue of 4,97,07,602 equity shares and offer for sale of 44,39,788 equity shares of face value Re. 1 each at an issue price of Rs. 171 per share. The Company’s equity shares were listed on National Stock Exchange of India Limited and BSE Limited on May 08, 2026. Consequently, the paid-up equity share capital of the Company increased from Rs. 118.78 million to Rs. 168.48 million comprising 16,84,83,022 fully paid-up equity shares of Re. 1 each. 3.The Company has consolidated financial results of its subsidiaries company as per Indian Accounting Standard 110-Consolidated Financial Statements. 4.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. 5.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 unmodified conclusion in their review report. 6.The Board of Directors of the Company at their meeting held on July 08, 2025 had approved the sub-division/ split of equity share of face value of Rs. 10 each into 10 equity shares of face value of Rs. 1 each, fully paid up. Accordingly, the impact of the sub-division / split has been considered in the computation of basic and diluted earnings per share (EPS) for the quarter ended June 30, 2025 in accordance with requirements under Ind AS 33 - Earnings per share. 7.The Company has incorporated a wholly owned subsidiary in the name of “Invincible Minds Private Limited” on June 17, 2026 to carry on the business of distribution of mutual fund products and other financial products and services. 8.Subsequent to the quarter ended June 30, 2026, Si Creva Capital Services Private Limited (one of Subsidiary of the Company) issued and allotted 32,500 Secured, Rated, Listed, Redeemable, INR Denominated, 11% Non-Convertible Debentures having a face value of Rs.1,00,000 each, aggregating to Rs. 325 crores, on a private placement basis. The Debentures were allotted on July 13, 2026 and were listed on BSE Limited on July 15, 2026. 9.The Group is primarily engaged in the financial services business including financial technology solutions and corresponding lending. Accordingly, there are no separate reportable segments as per IND AS 108 Operating Segment. 10.During the quarter ended June 30, 2026, no stock options were granted and no shares were allotted under the Employee Stock Option Plans (“ESOPs”) of the Company. The Group has recognized amortised share-based payment expense of Rs. 50.75 million for the quarter ended June 30, 2026. Further, Pursuant to regulation 7 and 12 of Securities and Exchange Board of India (Share Based Employee Benefit and Sweat Equity) Regulations, 2021, as amended and applicable provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Shareholders of the Holding Company approved the amendment and ratification of the KISSHT ESOP – 2019, KISSHT ESOP – 2021, KISSHT ESOP – 2022 on June 27, 2026. 11.The figures for the quarter ended March 31, 2026 are the balancing figures between the audited consolidated financial statements for the year ended March 31, 2026 and the special purpose audited consolidated interim financial statements prepared for IPO purpose for the nine months period ended December 31, 2025. The comparative figures for the quarter ended June 30, 2025 are unaudited consolidated financial information and have neither been audited nor subjected to limited review by the statutory auditors. 12.All the amounts included in the financial results are rounded off to the nearest million, except per share data and unless stated otherwise. Further, due to rounding off, certain amounts are appearing as '0'. 13.The figures for the earlier periods have been regrouped/ reclassified wherever necessary to make them comparable with those of the current period.



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)
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement of defined benefit plan (52.50) (52.50)
Total Amount of items that will not be reclassified to profit and loss (52.50)
2 Income tax relating to items that will not be reclassified to profit or loss (13.20) (13.20)
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 (39.30) (39.30)





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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 Chokshi & Chokshi LLP Yes 31-03-2028