Integrated Filing — IndAS



General information about company

Scrip Code 532339
NSE Symbol COMPUSOFT
MSEI Symbol NOTLISTED
ISIN INE453B01029
Name of company COMPUCOM SOFTWARE 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 01-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-07-2026
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 01-08-2026   16:00:00
End date and time of board meeting 01-08-2026   18:00:00
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 806.57 806.57
Other income 178.30 178.30
Total income 984.87 984.87
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 202.61 202.61
(e) Finance costs 84.23 84.23
(f) Depreciation, depletion and amortisation expense 165.51 165.51
(f) Other Expenses
1 IT Learning Project Expenses 194.47 194.47
2 Other Expenditure 293.20 293.20
Total other expenses 487.67 487.67
Total expenses 940.02 940.02
3 Total profit before exceptional items and tax 44.85 44.85
4 Exceptional items 144.26 144.26
5 Total profit before tax 189.11 189.11
6 Tax expense
7 Current tax 58.17 58.17
8 Deferred tax (5.70) (5.70)
9 Total tax expenses 52.47 52.47
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 136.64 136.64
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 136.64 136.64
17 Other comprehensive income net of taxes 8.15 8.15
18 Total Comprehensive Income for the period 144.79 144.79
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 136.64 136.64
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 136.64 136.64
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 1,582.50 1,582.50
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 0.17 0.17
Diluted earnings (loss) per share from continuing operations 0.17 0.17
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 0.17 0.17
Diluted earnings (loss) per share from continuing and discontinued operations 0.17 0.17
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above unaudited results for the quarter ended 30th June, 2026 have been reviewed by the Audit Committee and taken on record by the Board of Directors of the Company at its meeting held on Aug.1, 2026. A limited review of the same has also been carried out by the Statutory Auditors of the Company. 2. Figures of the previous periods/years have been regrouped and rearranged wherever necessary. 3. The company had a non-current liability being trade payable (ABAs) in its books amounting to Rs. 577.03 lakhs which had been running for more than 15 years. Since not a single claim was received by the company the management of the company had derecognized 75% of this amount in the 4th quarter of financial year 2025-26. Remaining 25% of trade payable (ABAs) amounting to Rs. 144.26 lakhs is also being derecognized in current quarter as an income in exceptional items. 4. The financial results of the Company have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under section 133 of the Companies Act, 2013 ('the Act') read with the relevant rules thereunder and in terms of Regulations 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 the Companies Act, 2013 read with rule 3 of the Companies (Indian Accounting Standards) rules, 2015, as amended.



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 IT Learning and Software Solutions 0.0062174 0.0062174
2 Hotel 0.0006067 0.0006067
3 Media 0.0011409 0.0011409
4 Other Income 0.0018837 0.0018837
Total Segment Revenue 984.87 984.87
Less: Inter segment revenue 0.00 0.00
Revenue from operations 984.87 984.87
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 IT Learning and Software Solutions 129.68 129.68
2 Hotel (75.05) (75.05)
3 Media (33.51) (33.51)
4 Other Income 175.90 175.90
Total Profit before tax 197.02 197.02
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 7.91 7.91
Profit before tax 189.11 189.11
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 IT Learning and Software Solutions 0.00 0.00
2 Hotel 0.00 0.00
3 Media 0.00 0.00
4 Other Income 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 IT Learning and Software Solutions 0.00 0.00
2 Hotel 0.00 0.00
3 Media 0.00 0.00
4 Other Income 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) 1. The assets and liabilities are used interchangeably amongst segments. Allocation of such assets and liabilities is not practicable and any forced allocation would not result in any meaningful segregation. Hence, assets and liabilities have not been identified to any of the reportable 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 Items that will not be reclassified to profit or loss 11.00 11.00
Total Amount of items that will not be reclassified to profit and loss 11.00
2 Income tax relating to items that will not be reclassified to profit or loss 2.85 2.85
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 8.15 8.15