Integrated Filing — IndAS



General information about company

Scrip Code 532372
NSE Symbol VIRINCHI
MSEI Symbol NOTLISTED
ISIN INE539B01017
Name of company VIRINCHI 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 13-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-08-2026
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 13-08-2026   19:00:00
End date and time of board meeting 13-08-2026   19:30:00
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 7,013.42 7,013.42
Other income 5.84 5.84
Total income 7,019.26 7,019.26
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 394.61 394.61
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (25.52) (25.52)
(d) Employee benefit expense 2,384.89 2,384.89
(e) Finance costs 788.80 788.80
(f) Depreciation, depletion and amortisation expense 1,348.87 1,348.87
(f) Other Expenses
1 Administrative Expenditure 2,771.31 2,771.31
Total other expenses 2,771.31 2,771.31
Total expenses 7,662.96 7,662.96
3 Total profit before exceptional items and tax (643.70) (643.70)
4 Exceptional items 0.00 0.00
5 Total profit before tax (643.70) (643.70)
6 Tax expense
7 Current tax 147.77 147.77
8 Deferred tax (581.87) (581.87)
9 Total tax expenses (434.10) (434.10)
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 (209.60) (209.60)
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 257.92 257.92
16 Total profit (loss) for period 48.32 48.32
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 48.32 48.32
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 11,270.74 11,270.74
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 0.04 0.04
Diluted earnings (loss) per share from continuing operations 0.04 0.04
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 0.04 0.04
Diluted earnings (loss) per share from continuing and discontinued operations 0.04 0.04
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 above Un-Audited Financial Results for the 1st Quarter ended on June 30, 2026, were reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on August 13, 2026. 2. The figures for the quarter ended March 31, 2026 are the balancing figure between the audited figures of the full financial year and the published year-to-date figures upto the 3rd quarter of respective financial years which were subject to Limited Review by the Statutory Auditor of the Company. 3. The Audited Financial Results have been prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of Companies Act, 2013 ('The Act') read with relevant rules issued thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 4. The Consolidated Results include results of all subsidiaries including the main contributing subsidiary companies, viz., Virinchi Health Care Private Limited, KSoft Systems Inc. 5. The Company has Thirteen(13) subsidiaries, viz., Virinchi Health Care Private Limited, Tyohar Foods Private Limited, Qfund Technologies Private Limited, Virinchi Learning Private Limited, Virinchi Media And Entertainment Private Limited, Tensor Fields Consultancy Services Private Limited, Virinchi Combinatorics And Systems Biology Private Limited, Virinchi Infra And Realty Private Limited, V23 Medical Solutions Private Limited, Virinchi Capital Private Limited, Asclepius Consulting & Technologies Private Limited, Ksoft Systems Inc (USA) & Virinchi Technologies Limited (Canada) and has no associate / joint venture companies as on March 31, 2026. 6. The Company and its subsidiaries operate in 4 major Segments Viz., SaaS Business (US Fintech), IDC & IT Services, Health Care Services and Payment & Credit Services (India Fintech). 7. The Company has allotted 39,10,476 equity shares pursuant to conversion of warrants issued on preferential basis during the quarter ended June 30, 2026. 8. The above financial results are available on the stock exchange website www.bseindia.com , www.nseindia.com and company’s website www.virinchi.com. 9. Previous year’s/period’s figures are rearranged/ regrouped wherever necessary



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 SAAS Business 4,118.50 4,118.50
2 IDC & IT Services 1,057.31 1,057.31
3 Health Care Services 1,710.53 1,710.53
4 IT Enabled Services 0.0012708 0.0012708
5 Payment & Credit Services 0.00 0.00
Total Segment Revenue 7,013.42 7,013.42
Less: Inter segment revenue 0.00 0.00
Revenue from operations 7,013.42 7,013.42
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 SAAS Business 966.40 966.40
2 IDC & IT Services 52.87 52.87
3 Health Care Services (797.57) (797.57)
4 IT Enabled Services 12.71 12.71
5 Payment & Credit Services (95.16) (95.16)
Total Profit before tax 139.25 139.25
i. Finance cost 788.80 788.80
ii. Other Unallocable Expenditure net off Unallocable income (5.84) (5.84)
Profit before tax (643.71) (643.71)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 SAAS Business 0.00 0.00
2 IDC & IT Services 0.00 0.00
3 Health Care Services 0.00 0.00
4 IT Enabled Services 0.00 0.00
5 Payment & Credit Services 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 SAAS Business 0.00 0.00
2 IDC & IT Services 0.00 0.00
3 Health Care Services 0.00 0.00
4 IT Enabled Services 0.00 0.00
5 Payment & Credit Services 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



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
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
5 Total Other comprehensive income





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 P MURALI & CO Yes 30-11-2028