Integrated Filing — IndAS
General information about company
| Scrip Code |
543720 |
| NSE Symbol |
KFINTECH |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE138Y01010 |
| Name of company |
KFIN 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 |
26-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
25-09-2026 |
| 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 |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
26-10-2026 16:30:00 |
| End date and time of board meeting |
26-10-2026 17:35:00 |
| 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 |
40,179.60 |
75,833.20 |
|
Other income |
820.40 |
1,856.00 |
|
Total income |
41,000.00 |
77,689.20 |
| 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 |
16,300.10 |
32,376.90 |
| (e) |
Finance costs |
158.40 |
295.20 |
| (f) |
Depreciation, depletion and amortisation expense
|
2,840.80 |
5,571.40 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
7,776.30 |
15,155.40 |
|
Total other expenses |
7,776.30 |
15,155.40 |
|
Total expenses |
27,075.60 |
53,398.90 |
| 3 |
Total profit before exceptional items and tax |
13,924.40 |
24,290.30 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
13,924.40 |
24,290.30 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
4,295.10 |
7,203.10 |
| 8 |
Deferred tax |
(431.20) |
(519.20) |
| 9 |
Total tax expenses |
3,863.90 |
6,683.90 |
| 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 |
10,060.50 |
17,606.40 |
| 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 |
(26.30) |
(50.80) |
| 16 |
Total profit (loss) for period |
10,034.20 |
17,555.60 |
| 17 |
Other comprehensive income net of taxes |
557.30 |
271.40 |
| 18 |
Total Comprehensive Income for the period |
10,591.50 |
17,827.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
|
|
|
Total profit or loss, attributable to non-controlling interests |
|
|
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
|
|
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
|
|
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
17,287.20 |
17,287.20 |
|
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 |
5.8 |
10.16 |
|
Diluted earnings (loss) per share from continuing operations |
5.78 |
10.12 |
| 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 |
5.8 |
10.16 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
5.78 |
10.12 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
9,049.10 |
|
Capital work-in-progress |
92.80 |
|
Investment property |
|
|
Goodwill |
1,33,622.30 |
|
Other intangible assets |
28,833.30 |
|
Intangible assets under development |
9,840.00 |
|
Biological assets other than bearer plants |
|
|
Investments accounted for using equity method |
267.90 |
|
Non-current financial assets |
|
|
Non-current investments |
0.00 |
|
Trade receivables, non-current |
|
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
Right-of-use assets |
6,948.80 |
| 2 |
Investments |
100.00 |
| 3 |
Other financial assets |
2,055.10 |
|
Total of other non-current financial assets |
9,103.90 |
|
Total non-current financial assets |
9,103.90 |
|
Deferred tax assets (net) |
442.80 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
735.40 |
| 2 |
Non-current tax assets (net) |
236.60 |
|
Total of other non-current assets |
972.00 |
|
Total non-current assets |
1,92,224.10 |
| 2 |
Current assets |
|
|
Inventories |
0.00 |
|
Current financial asset |
|
|
Current investments |
19,908.90 |
|
Trade receivables, current |
28,465.80 |
|
Cash and cash equivalents |
6,183.70 |
|
Bank balance other than cash and cash equivalents |
21,970.30 |
|
Loans, current |
0.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
11,379.40 |
|
Total current financial assets |
87,908.10 |
|
Current tax assets (net) |
|
|
Other current assets |
|
| 1 |
Other current assets |
3,512.90 |
|
Total of other current assets |
3,512.90 |
|
Total current assets |
91,421.00 |
| 3 |
Non-current assets classified as held for sale |
616.80 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
2,84,261.90 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
17,287.20 |
|
Other equity |
1,45,138.90 |
|
Total equity attributable to owners of parent |
1,62,426.10 |
|
Non controlling interest |
|
|
Total equity |
1,62,426.10 |
| 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 |
|
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
|
|
Total Trade payable |
|
|
Other non-current financial liabilities |
|
| 1 |
Lease liabilities |
5,363.70 |
| 2 |
Other financial liabilities |
67,628.10 |
|
Total of other non-current financial liabilities |
72,991.80 |
|
Total non-current financial liabilities |
72,991.80 |
|
Provisions, non-current |
1,556.80 |
|
Deferred tax liabilities (net) |
14,219.30 |
|
Deferred government grants, Non-current |
|
|
Other non-current liabilities |
|
| 1 |
Other non-current liabilities |
68.10 |
|
Total of other non-current liabilities |
68.10 |
|
Total non-current liabilities |
88,836.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
0.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
2.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
9,467.80 |
|
Total Trade payable |
9,469.80 |
|
Other current financial liabilities |
|
| 1 |
Lease Liabilities |
2,159.60 |
| 2 |
Other Financial liabilities |
9,001.80 |
|
Total of other current financial liabilities |
11,161.40 |
|
Total current financial liabilities |
20,631.20 |
|
Other current liabilities |
4,551.20 |
| 1 |
Other current liabilities |
4,551.20 |
|
Total of other current liabilities |
4,551.20 |
|
Provisions, current |
1,235.30 |
|
Current tax liabilities (Net) |
6,582.10 |
|
Deferred government grants, Current |
|
|
Total current liabilities |
32,999.80 |
| 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 |
1,21,835.80 |
|
Total equity and liabilites |
2,84,261.90 |
|
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 |
Domestic mutual fund investor solutions |
23,464.20 |
45,245.70 |
| 2 |
Issuer solutions |
5,617.00 |
9,173.10 |
| 3 |
International and other investor solutions |
11,098.40 |
21,414.40 |
|
Total Segment Revenue |
40,179.60 |
75,833.20 |
|
Less: Inter segment revenue |
|
|
|
Revenue from operations |
40,179.60 |
75,833.20 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Domestic mutual fund investor solutions |
13,777.60 |
25,941.90 |
| 2 |
Issuer solutions |
3,007.20 |
4,462.70 |
| 3 |
International and other investor solutions |
485.40 |
804.60 |
|
Total Profit before tax |
17,270.20 |
31,209.20 |
|
i. Finance cost |
158.40 |
295.20 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
3,213.70 |
6,674.50 |
|
Profit before tax |
13,898.10 |
24,239.50 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Domestic mutual fund investor solutions |
81,083.90 |
81,083.90 |
| 2 |
Issuer solutions |
11,039.10 |
11,039.10 |
| 3 |
International and other investor solutions |
1,34,605.90 |
1,34,605.90 |
|
Total Segment Asset |
2,26,728.90 |
2,26,728.90 |
|
Un-allocable Assets |
57,533.00 |
57,533.00 |
|
Net Segment Asset |
2,84,261.90 |
2,84,261.90 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Domestic mutual fund investor solutions |
7,134.10 |
7,134.10 |
| 2 |
Issuer solutions |
1,286.50 |
1,286.50 |
| 3 |
International and other investor solutions |
79,160.50 |
79,160.50 |
|
Total Segment Liabilities |
87,581.10 |
87,581.10 |
|
Un-allocable Liabilities |
34,254.70 |
34,254.70 |
|
Net Segment Liabilities |
1,21,835.80 |
1,21,835.80 |
|
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 |
01-07-2026 |
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 |
Remeasurement of defined benefit plans |
93.60 |
(112.90) |
| 2 |
Income tax relating to remeasurement of defined benefit plans |
(23.70) |
28.30 |
|
Total Amount of items that will not be reclassified to profit and loss |
69.90 |
(84.60) |
| 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 translating financial statements of foreign operations |
487.40 |
356.00 |
|
Total Amount of items that will be reclassified to profit and loss |
487.40 |
356.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
557.30 |
271.40 |
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 |
24,290.30 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
295.20 |
|
Adjustments for decrease (increase) in inventories |
0.00 |
|
Adjustments for decrease (increase) in trade receivables, current |
(2,475.90) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(584.70) |
|
Adjustments for decrease (increase) in other non-current assets |
71.50 |
|
Adjustments for other financial assets, non-current |
50.30 |
|
Adjustments for other financial assets, current |
(2,081.80) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
1,704.10 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
533.60 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
68.10 |
|
Adjustments for depreciation and amortisation expense |
5,571.40 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
251.60 |
|
Adjustments for provisions, non-current |
125.40 |
|
Adjustments for other financial liabilities, current |
371.50 |
|
Adjustments for other financial liabilities, non-current |
13.10 |
|
Adjustments for unrealised foreign exchange losses gains |
79.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
0.00 |
|
Adjustments for share-based payments |
657.30 |
|
Adjustments for fair value losses (gains) |
(825.70) |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
0.00 |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
900.70 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
4,724.70 |
|
Net cash flows from (used in)
operations |
29,015.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
(992.50) |
|
Income taxes paid (refund) |
4,685.10 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
23,337.40 |
|
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 |
0.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
100.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
250.00 |
|
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 |
20.30 |
|
Purchase of property, plant and equipment |
1,719.20 |
|
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 |
4,191.40 |
|
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 |
292.30 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
2,927.80 |
|
Net cash flows from (used in)
investing activities |
(3,020.20) |
|
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 |
1,145.60 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
0.00 |
|
Repayments of borrowings |
0.00 |
|
Payments of lease liabilities |
0.00 |
|
Dividends paid |
20,735.30 |
|
Interest paid |
265.90 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(1,023.70) |
|
Net cash flows from (used in)
financing activities |
(20,879.30) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(562.10) |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
10.40 |
|
Net increase (decrease) in cash
and cash equivalents |
(551.70) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
6,735.40 |
|
Cash and cash equivalents cash
flow statement at end of period |
6,183.70 |