Integrated Filing — IndAS



General information about company

Scrip Code 540900
NSE Symbol NEWGEN
MSEI Symbol NOTLISTED
ISIN INE619B01017
Name of company NEWGEN SOFTWARE TECHNOLOGIES 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 23-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Geographical
Description of single segment
Start date and time of board meeting 23-10-2026   13:04:00
End date and time of board meeting 23-10-2026   13:30:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 42,224.06 77,892.43
Other income 1,143.80 4,771.07
Total income 43,367.86 82,663.50
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 19,146.64 38,156.20
(e) Finance costs 90.38 176.51
(f) Depreciation, depletion and amortisation expense 942.88 1,863.51
(f) Other Expenses
1 Other Expenses 12,172.82 23,240.58
Total other expenses 12,172.82 23,240.58
Total expenses 32,352.72 63,436.80
3 Total profit before exceptional items and tax 11,015.14 19,226.70
4 Exceptional items 0.00 0.00
5 Total profit before tax 11,015.14 19,226.70
6 Tax expense
7 Current tax 2,884.36 4,741.67
8 Deferred tax (557.42) (485.28)
9 Total tax expenses 2,326.94 4,256.39
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 8,688.20 14,970.31
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 8,688.20 14,970.31
17 Other comprehensive income net of taxes 388.81 509.57
18 Total Comprehensive Income for the period 9,077.01 15,479.88
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 8,688.20 14,970.31
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 9,077.01 15,479.88
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 14,151.29 14,151.29
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 6.16 10.6
Diluted earnings (loss) per share from continuing operations 6.12 10.53
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 6.16 10.6
Diluted earnings (loss) per share from continuing and discontinued operations 6.12 10.53
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) Statement of Standalone and Consolidated Financial Results of Newgen Software Technologies Limited for the Quarter and half year ended 30 September 2026 1. The above financial results for the quarter and half year ended 30 September 2026 were reviewed by the Audit Committee in the meeting held on 23 October 2026 and approved by the Board of Directors in their meeting held on 23 October 2026. Standalone and Consolidated financial results of the Company for the quarter and half year ended 30 September 2026 are prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and relevant rules thereunder. The company has complied with the guidelines issued by Securities & Exchange Board of India (SEBI) to the extent applicable. 2.The auditors have carried out limited review of Standalone and Consolidated results of the Company for the quarter and half year ended 30 September 2026. There are no qualifications in the Auditor's review report on these financial results. 3.The Board of Directors in their meeting held on 30 April 2026 recommended a dividend of INR 6.00 per equity share for the financial year ended 31 March 2026 which was approved by the shareholders at the Annual General Meeting held on 24 July 2026. The dividend was paid on 3 August 2026. 4.Previous periods/years figures have been regrouped/reclassified wherever necessary to correspond with the current period/year classification/disclosure, which are not considered material to these financial results. For and on behalf of the Board of Directors of Newgen Software Technologies Limited T. S. Varadarajan Vice Chairman & Whole Time Director DIN: 00263115 Place: New Delhi Date: 23 October 2026



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 16,015.29
Capital work-in-progress 140.79
Investment property 0.00
Goodwill 283.31
Other intangible assets 7,503.29
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other Financial assets 10,992.60
Total of other non-current financial assets 10,992.60
Total non-current financial assets 10,992.60
Deferred tax assets (net) 4,676.86
Other non-current assets
1 Other non-current assets 22.49
Total of other non-current assets 22.49
Total non-current assets 39,634.63
2 Current assets
Inventories 0.00
Current financial asset
Current investments 74,431.46
Trade receivables, current 63,495.25
Cash and cash equivalents 14,592.17
Bank balance other than cash and cash equivalents 29,185.06
Loans, current 94.40
Other current financial assets
Total of other current financial assets 1,939.90
Total current financial assets 1,83,738.24
Current tax assets (net) 2,491.97
Other current assets
1 Other current assets 16,337.71
Total of other current assets 16,337.71
Total current assets 2,02,567.92
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 2,42,202.55
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 14,151.29
Other equity 1,71,120.68
Total equity attributable to owners of parent 1,85,271.97
Non controlling interest
Total equity 1,85,271.97
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Other non-current financial liabilities 2,897.20
Total of other non-current financial liabilities 2,897.20
Total non-current financial liabilities 2,897.20
Provisions, non-current 8,931.33
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 11,828.53
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 148.07
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5,189.77
Total Trade payable 5,337.84
Other current financial liabilities
1 Other current financial liabilities 5,108.51
2 Lease Liabilities 1,447.70
Total of other current financial liabilities 6,556.21
Total current financial liabilities 11,894.05
Other current liabilities 30,182.96
1 Other current liabilities 30,182.96
Total of other current liabilities 30,182.96
Provisions, current 1,475.74
Current tax liabilities (Net) 1,549.30
Deferred government grants, Current
Total current liabilities 45,102.05
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 56,930.58
Total equity and liabilites 2,42,202.55
Disclosure of notes on assets and liabilities



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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 India 10,299.52 19,860.65
2 EMEA 14,870.11 26,233.09
3 APAC 5,936.41 11,529.72
4 USA 11,118.02 20,268.97
Total Segment Revenue 42,224.06 77,892.43
Less: Inter segment revenue 0.00 0.00
Revenue from operations 42,224.06 77,892.43
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 India 879.26 1,272.35
2 EMEA 5,195.53 7,349.06
3 APAC 1,352.08 2,496.48
4 USA 3,615.72 5,546.59
Total Profit before tax 11,042.59 16,664.48
i. Finance cost 90.38 176.51
ii. Other Unallocable Expenditure net off Unallocable income (62.93) (2,738.73)
Profit before tax 11,015.14 19,226.70
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 India 25,168.86 25,168.86
2 EMEA 35,254.82 35,254.82
3 APAC 16,066.55 16,066.55
4 USA 25,725.08 25,725.08
Total Segment Asset 1,02,215.31 1,02,215.31
Un-allocable Assets 1,39,987.24 1,39,987.24
Net Segment Asset 2,42,202.55 2,42,202.55
4 Segment Liabilities
Segment Liabilities
1 India 14,171.83 14,171.83
2 EMEA 15,365.39 15,365.39
3 APAC 7,842.26 7,842.26
4 USA 12,600.26 12,600.26
Total Segment Liabilities 49,979.74 49,979.74
Un-allocable Liabilities 6,950.84 6,950.84
Net Segment Liabilities 56,930.58 56,930.58
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Note :- a) Unallocated assets, liabilities, revenue and expenses : Certain assets, liabilities, revenue and expenses are not specifically allocable to individual segments as the underlying services are used interchangeably. The Company believes that it is not practicable to provide segment disclosures relating to such assets, liabilities, revenue and expenses and accordingly such assets, liabilities, revenue and expenses are separately disclosed as ‘unallocated’. *All expenses which are not attributable or allocable to segments or are non-recurring in nature have been disclosed as unallocable expenses. During the year ended 31 March 2026, unallocated expenditure includes impact of labour codes amounting to INR 3,005.76 lakhs and Provision for legal claim amounting INR 1,336.89 lakhs.



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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 32.75 81.88
Total Amount of items that will not be reclassified to profit and loss 32.75 81.88
2 Income tax relating to items that will not be reclassified to profit or loss 11.44 28.61
3 Amount of items that will be reclassified to profit and loss
1 Debt instruments through other comprehensive income - net change in fair value (42.17) (69.75)
2 Exchange differences on translation of foreign operations 399.85 509.80
Total Amount of items that will be reclassified to profit and loss 357.68 440.05
4 Income tax relating to items that will be reclassified to profit or loss (9.82) (16.25)
5 Total Other comprehensive income 388.81 509.57



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 19,226.70
Adjustments for reconcile profit (loss)
Adjustments for finance costs 176.51
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current 5,550.08
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 1,156.81
Adjustments for decrease (increase) in other non-current assets 12.41
Adjustments for other financial assets, non-current 20.64
Adjustments for other financial assets, current (200.70)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (343.60)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (5,726.59)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,863.51
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (1,360.52)
Adjustments for provisions, non-current (31.41)
Adjustments for other financial liabilities, current (1,374.17)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (1,315.50)
Adjustments for dividend income 0.00
Adjustments for interest income 1,445.12
Adjustments for share-based payments 265.53
Adjustments for fair value losses (gains) (1,950.97)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (521.47)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 2,288.84
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (2,935.72)
Net cash flows from (used in) operations 16,290.98
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 5,493.87
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 10,797.11
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 23,617.30
Other cash payments to acquire equity or debt instruments of other entities 25,331.69
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 26.51
Purchase of property, plant and equipment 865.25
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 1,186.52
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 3,744.45
Net cash flows from (used in) investing activities 2,377.84
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 342.17
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 963.60
Dividends paid 8,550.60
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (9,172.03)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 4,002.92
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 235.90
Net increase (decrease) in cash and cash equivalents 4,238.82
Cash and cash equivalents cash flow statement at beginning of period 10,353.35
Cash and cash equivalents cash flow statement at end of period 14,592.17