Integrated Filing — IndAS



General information about company

Scrip Code 544898
NSE Symbol ESDS
MSEI Symbol NOTLISTED
ISIN INE0DRI01029
Name of company ESDS Software Solution 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 24-09-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-09-2026
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 The Group has identified business segment as its primary segment. In accordance with Indian Accounting Standard 108 - Segment Reporting, the Group has determined its business segment as design, development, installation and servicing of information technology related resource. Operating segments are reported in a manner consistent with the internal reporting provided to the board of directors based in India regarded as the Chief Operating Decision Maker (“CODM”). The CODM evaluates performance of the Group as one single segment. Accordingly, segment information has not been separately disclosed.
Start date and time of board meeting 24-09-2026   17:30:00
End date and time of board meeting 24-09-2026   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 13,365.70 13,365.70
Other income 151.40 151.40
Total income 13,517.10 13,517.10
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 2,515.80 2,515.80
(e) Finance costs 256.90 256.90
(f) Depreciation, depletion and amortisation expense 1,847.50 1,847.50
(f) Other Expenses
1 Other Expenses 5,250.20 5,250.20
Total other expenses 5,250.20 5,250.20
Total expenses 9,870.40 9,870.40
3 Total profit before exceptional items and tax 3,646.70 3,646.70
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,646.70 3,646.70
6 Tax expense
7 Current tax 1,065.90 1,065.90
8 Deferred tax (346.90) (346.90)
9 Total tax expenses 719.00 719.00
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 2,927.70 2,927.70
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 2,927.70 2,927.70
17 Other comprehensive income net of taxes (64.80) (64.80)
18 Total Comprehensive Income for the period 2,862.90 2,862.90
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2,927.70 2,927.70
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 (64.80) (64.80)
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 1,004.30 1,004.30
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 2.92 2.92
Diluted earnings (loss) per share from continuing operations 2.85 2.85
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 2.92 2.92
Diluted earnings (loss) per share from continuing and discontinued operations 2.85 2.85
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) In terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended, the above consolidated financial results of ESDS Software Solution Limited (‘the Holding Company’ or 'the Company') which includes its subsidiaries, (the Holding Company and its subsidiaries together referred to as the ‘Group’) have been reviewed and recommended by the Audit Committee and approved by the Board of Directors, at their meetings held on September 24, 2026. These unaudited consolidated financial results have been subjected to limited review by the statutory auditors of the Company and they have issued an unmodified review report. The above consolidated financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015, as amended, (Ind AS) prescribed under section 133 of Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ('SEBI LODR'), both as amended from time to time. The figures of the quarter ended March 31, 2026 were the balancing figure between the audited figures for the full financial years ended March 31, 2026 and provisional year to date figures up to third quarter of that financial year. The unaudited consolidated financial results for the quarters ended March 31, 2026 and June 30, 2025 have been prepared by the management and approved by the Board of Directors of the Company. The statutory auditors have neither audited nor conducted a limited review of the financial results for these periods. The requirement to submit quarterly consolidated financial results became applicable to the Company from the quarter ended June 30, 2026, pursuant to the listing of its equity shares on BSE Limited (BSE) and the National Stock Exchange of India Limited (NSE). The Company's equity shares were listed on the BSE and NSE on September 4, 2026. Accordingly, these are the first unaudited consolidated financial results being prepared and submitted by the Company in compliance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The figures as at and for the year ended March 31, 2026 are based on the audited consolidated financial statements of the Group on which the statutory auditors issued an unmodified opinion dated May 27, 2026. Pursuant to the approval granted by NSE Limited, the equity shares of the Holding Company were listed and admitted to dealings on the Main Board of NSE Limited under the Direct Listing Route with effect from September 04, 2026. Consequently, the equity shares of the Holding Company are listed on both the National Stock Exchange of India Limited and BSE Limited at an issue price of Rs. 429 per equity share (including securities premimum of Rs. 428 per equity share) The Group has identified business segment as its primary segment. In accordance with Indian Accounting Standard 108 - Segment Reporting, the Group has determined its business segment as design, development, installation and servicing of information technology related resource. Operating segments are reported in a manner consistent with the internal reporting provided to the board of directors based in India regarded as the Chief Operating Decision Maker (“CODM”). The CODM evaluates performance of the Group as one single segment. Accordingly, segment information has not been separately disclosed. The unaudited consolidated financial results of quarter ended June 30, 2026 are available on the website of the Company - www.esds.co.in



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 gains/(losses) on defined benefit plans (77.50) (77.50)
Total Amount of items that will not be reclassified to profit and loss (77.50)
2 Income tax relating to items that will not be reclassified to profit or loss (19.50) (19.50)
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of financial information of foreign operations (6.80) (6.80)
Total Amount of items that will be reclassified to profit and loss (6.80)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (64.80) (64.80)





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 M S K C & Associates LLP Yes 30-09-2026