Integrated Filing — IndAS



General information about company

Scrip Code 506109
NSE Symbol GENESYS
MSEI Symbol NOTLISTED
ISIN INE727B01026
Name of company Genesys International Corporation 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 14-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-08-2026
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 Single segment
Description of single segment Geographical information system
Start date and time of board meeting 14-08-2026   16:30:00
End date and time of board meeting 14-08-2026   18:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 8,136.21 8,136.21
Other income 176.10 176.10
Total income 8,312.31 8,312.31
2 Expenses
(a) Cost of materials consumed 2,817.69 2,817.69
(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 1,660.50 1,660.50
(e) Finance costs 313.60 313.60
(f) Depreciation, depletion and amortisation expense 1,842.91 1,842.91
(f) Other Expenses
1 Other Expenses 845.29 845.29
Total other expenses 845.29 845.29
Total expenses 7,479.99 7,479.99
3 Total profit before exceptional items and tax 832.32 832.32
4 Exceptional items 0.00 0.00
5 Total profit before tax 832.32 832.32
6 Tax expense
7 Current tax 327.19 327.19
8 Deferred tax (22.97) (22.97)
9 Total tax expenses 304.22 304.22
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 528.10 528.10
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 528.10 528.10
17 Other comprehensive income net of taxes (65.76) (65.76)
18 Total Comprehensive Income for the period 462.34 462.34
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 533.00 533.00
Total profit or loss, attributable to non-controlling interests (4.90) (4.90)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 466.26 466.26
Total comprehensive income for the period attributable to owners of parent non-controlling interests (3.92) (3.92)
21 Details of equity share capital
Paid-up equity share capital 2,089.52 2,089.52
Face value of equity share capital 5 5
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 1.26 1.26
Diluted earnings (loss) per share from continuing operations 1.26 1.26
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 1.26 1.26
Diluted earnings (loss) per share from continuing and discontinued operations 1.26 1.26
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) Notes to unaudited consolidated financial results The unaudited consolidated financials results of Genesys International Corporation Limited ('the Parent company') and its subsidaries (together referred as 'Group') have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under section 133 of the Companies Act, 2013, read together with the companies (Indian Accounting Standards) Rules 2015 (as amended) and other accounting principles generally accepted in india and in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements), 2015 as amended. The unaudited consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Direclors at their meetang held on 14 August 2026. These unaudited consolidated financial results have been subjected to limited review by the statutory auditors of the Company and they have expressed an unmodified review conclusion on these unaudited consolidated financial results.The above unaudited consolidated financial results of the Company are available on the Company's website (www.igenesys.com.com) and stock exchanges websites, BSE (www.bseindia.com) and NSE (www.nseindia.com), where the shares of the Company are listed. On 17th May 2025, the Company has, by way of Qualified Institutional Placement (QIP) in accordance with SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, as amended and section 42 and 62 of the Companies Act, 2013, alloted 17,39,625 equity shares of face value of Rs. 5 per share at a price of Rs. 632.32 per share, aggregating to Rs. 11,000 lakhs. The funds raised by the Company pursuant to QIP have been partially utilized in accordance with the 'Use of Proceeds' mentioned in the placement document of QIP and unutilized balances as at 30 June, 2026 have been temporarily invested. The figures for the quarter ended 31 March 2026 is the balancing figures between audited figures in respect of the full financial year and the unaudited published year to date figures up to the nine months ended 31 December 2025 which were subject to limited review by the statutory auditors. The Group operates only in one Primary Segment i.e. GIS based services, hence disclosure as per IND AS 108 ‘Operating Segment’ is not required. Pursuant to the notification issued by Ministry of Labour and Employment, multiple existing labour legislations have been consolidated into a unified framework comprising four labour codes collectively referred to as the “New Labour Codes” which became effective from November 21, 2025. The Parent Company has reassessed its employee benefit obligations in accordance with the new definition of wages. Accordingly, an incremental liability of Rs. 509.62 Lakhs (Gratuity – 356.35 Lakhs and Leave Encashment – 153.26 Lakhs) has been recognised as an “Exceptional item” for the quarter and nine months ended December 31, 2025 and year ended March 31, 2026. The management continues to evaluate the impact of the rules notified by the central government/ state government and consider the appropriate accounting effect in the relevant period, as needed. Pursuant to the Board of Directors approval dated June 26, 2026 for issue of equity shares by way of Rights Issue (“Rights Issue) for raising funds through right issue of equity shares. The Company had filed Letter of Offer on July 31, 2026. The Rights Issue Committee of the Board of Directors, approved the terms of the rights issue, including the issue price of Rs 50 per fully paid-up equity share (including a premium of Rs 45 per equity share), the rights entitlement ratio of 3 (Three) fully paid-up equity shares for every 5 (Five) fully paid-up equity shares held by the eligible equity shareholders of the Company as on the record date, and an aggregate issue of up to 2,50,74,226 fully paid-up equity shares aggregating to approximately Rs 125.37 crore. The record date for determining the eligibility of shareholders was fixed as 6 August 2026, and the rights issue will open on 14 August 2026 and close on 21 August 2026. Accordingly, since the Rights Issue was not completed as at the reporting date and the terms of the Rights Issue did not give rise to a bonus element requiring retrospective adjustment, no adjustment in respect of any bonus element of the Rights Issue has been considered in the computation of earnings per share for the quarters/year. Previous period figures have been re-grouped / re-classified, 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)
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 Remeasurement of net defined benefit plans (net of taxes) 7.48 7.48
Total Amount of items that will not be reclassified to profit and loss 7.48
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 Exchange differences on translation of financial statements of foreign operations (73.24) (73.24)
Total Amount of items that will be reclassified to profit and loss (73.24)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (65.76) (65.76)