Integrated Filing — IndAS



General information about company

Scrip Code 544309
NSE Symbol IKS
MSEI Symbol NOTLISTED
ISIN INE115Q01022
Name of company INVENTURUS KNOWLEDGE SOLUTIONS 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 05-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-10-2026
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 Single segment
Description of single segment Care enablement platform providing technology enabled solutions to healthcare providers
Start date and time of board meeting 05-11-2026   19:35:00
End date and time of board meeting 05-11-2026   20:36:00
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 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 01-07-2026 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 1,59,247.80 2,48,610.70
Other income 2,338.20 2,909.20
Total income 1,61,586.00 2,51,519.90
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 224.50 208.30
(d) Employee benefit expense 80,364.70 1,25,865.70
(e) Finance costs 10,191.50 11,202.50
(f) Depreciation, depletion and amortisation expense 8,979.00 12,407.90
(f) Other Expenses
1 Other Expenses 34,505.70 48,889.80
Total other expenses 34,505.70 48,889.80
Total expenses 1,34,265.40 1,98,574.20
3 Total profit before exceptional items and tax 27,320.60 52,945.70
4 Exceptional items 0.00 0.00
5 Total profit before tax 27,320.60 52,945.70
6 Tax expense
7 Current tax 5,609.50 12,439.30
8 Deferred tax 374.00 (735.50)
9 Total tax expenses 5,983.50 11,703.80
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 21,337.10 41,241.90
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 (530.70)
16 Total profit (loss) for period 21,337.10 40,711.20
17 Other comprehensive income net of taxes 3,536.00 8,159.20
18 Total Comprehensive Income for the period 24,873.10 48,870.40
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 21,764.80 41,138.90
Total profit or loss, attributable to non-controlling interests (427.70) (427.70)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 25,206.90 49,204.20
Total comprehensive income for the period attributable to owners of parent non-controlling interests (333.80) (333.80)
21 Details of equity share capital
Paid-up equity share capital 1,709.10 1,709.10
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 12.98 24.54
Diluted earnings (loss) per share from continuing operations 12.72 24.04
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 12.98 24.54
Diluted earnings (loss) per share from continuing and discontinued operations 12.72 24.04
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) Notes to the Statement of Unaudited Consolidated and Standalone Financial Results for the quarter and half year ended September 30, 2026. 1. The above standalone financial results of Inventurus Knowledge Solutions Limited (the Company) and consolidated financial results of the Company and its subsidiaries (collectively the Group) and its interest in associate for the quarter and half year ended September 30, 2026 were reviewed and recommended by the Audit Committee and approved by the Board of Directors in it's meeting held on November 05, 2026. The above results for the quarter and half year ended September 30, 2026 have been reviewed by the Statutory Auditors of the Company in terms of Regulation 33 of the SEBl (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. 2. The statement has been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards(Ind AS) as prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules thereunder. 3. The Group operates in one reportable business segment which comprises a Care enablement platform providing technology enabled solutions to Healthcare providers. This in the context of Indian Accounting Standard (Ind AS 108) Operating Segments, constitutes a single operating segment. 4. The Company has allotted 60,071 shares for the quarter ended September 30, 2026 (quarter ended September 30, 2025 : 183,140 shares) and 200,156 shares for the half year ended September 30, 2026 (half year ended September 30, 2025 : 207,082) to eligible employees on exercise of Employee Stock options, in accordance with the terms and conditions of the IKS Employees Stock Options Plan 2022 named 'IKS Health - ESOP Policy 2022' as approved by the shareholders of the Company on April 22, 2022. Further, during the quarter and half year ended September 30, 2026, the Company has granted 61,000 and 204,814 stock options respectively to eligible employees, as approved by the Nomination and Remuneration Committee. 5. Earnings per share for the interim periods are not annualised. 6. The consolidated financial results of the Group include the results of its subsidiary companies viz: Inventurus Knowledge Solutions Inc (IKS Inc.), IKS Cares Foundation, ARAI Solutions Private Limited and its step down subsidiary companies viz: Aquity Holdings Inc, Aquity Solutions LLC, Aquity Solutions India Private Limited, Aquity Solutions Australia Pty Limited, Aquity Canada ULC, TruBridge, Inc and its subsidiaries namely, Healthcare Resource Group, Inc, iNetXperts, Corp. d/b/a Get Real Health, Healthland Holding Inc., Healthland, Inc and TruBridge Healthcare Private Limited (w.e.f. July 9, 2026), IKS WWMG MSO LLC (subsidiary w.e.f. June 30, 2026 and associate upto June 29, 2026) and Value Partners Collective ACO, LLC. IKS Next Horizon, Inc (merged with TruBridge Inc w.e.f July 9,2026). 7. TruBridge, Inc. (TruBridge) acquisition was completed by Inventurus Knowledge Solutions Limited (IKS or the Group), through its wholly-owned subsidiary, on July 9, 2026, following which its shares were delisted from Nasdaq. TruBridge provides electronic health record (EHR) and revenue cycle management (RCM) solutions to rural and community hospitals in the United States. The acquisition was priced at an Enterprise Value of USD 557.0 million, at USD 26.25 per share payable to the TruBridge's selling shareholders and the fully diluted equity outstanding as of the acquisition date. The transaction was financed through debt facilities. The acquisition integrates the Group's ambulatory care enablement capabilities with TruBridge's acute-care EHR and RCM platform. TruBridge has been consolidated in the Group's financial statements effective July 9, 2026.The excess of purchase consideration over net assets has been provisionally recognised as goodwill amounting to $394.97 million (Rs. 37,670.43 million) after recognition of intangible assets arising on account of acquisition. The purchase price allocation is provisional pending finalization of adjustments within 12 months from acquisition date as allowed under Ind-AS 103. 8. During the period ended September 30, 2026, IKS Inc. acquired an additional 6.29% equity stake in IKS WWMG MSO LLC for Rs.478.97 million in cash increasing its total stake from 48.20% to 54.49%. Effective June 30, 2026, the Group obtained control, transitioning the entity from an associate to a subsidiary consolidated on a line-by-line basis under Ind AS 103 and Ind AS 110. As part of the step acquisition accounting under Ind AS 103: - Goodwill of Rs.914.64 million and Non-Controlling Interest (NCI) of 45.51% were recognized. -The previously held 48.20% equity interest was remeasured at fair value on June 30, 2026. 9. On May 14, 2026, the Group acquired 100% equity in ARAI Solutions Private Limited (a healthcare AI provider) for a cash consideration of Rs.110.00 million. The business combination is accounted for under Ind AS 103, and ARAI is consolidated from the acquisition date. Provisionally determined goodwill of Rs.75.10 million represents the excess of purchase consideration over net identifiable assets acquired. The purchase price allocation is provisional pending finalization within the 12-month measurement period. 10. The consolidated financial results of the Company for the quarter and half year ended September 30, 2025 and quarter ended June 30,2026 and year ended March 31, 2026 does not include the amounts related to the acquisition of Trubridge Inc & its 5 subsidiaries and IKS WWMG MSO LLC, accordingly are not comparable to the current period.



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 7,468.80
Capital work-in-progress 32.00
Investment property 0.00
Goodwill 5,23,579.60
Other intangible assets 0.00
Intangible assets under development 616.80
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 522.30
Trade receivables, non-current 16,194.80
Loans, non-current 2,616.60
Other non-current financial assets
1 Other Financial Assets 30,252.00
Total of other non-current financial assets 30,252.00
Total non-current financial assets 49,585.70
Deferred tax assets (net) 21,749.90
Other non-current assets
1 Other non-current assets 11,768.00
2 Non-current tax assets (net) 10,791.30
3 Right of use of assets 2,50,621.80
Total of other non-current assets 2,73,181.10
Total non-current assets 8,76,213.90
2 Current assets
Inventories 260.60
Current financial asset
Current investments 15,226.30
Trade receivables, current 1,14,782.80
Cash and cash equivalents 52,853.80
Bank balance other than cash and cash equivalents 13.80
Loans, current 17,414.50
Other current financial assets
Total of other current financial assets 10,371.70
Total current financial assets 2,10,662.90
Current tax assets (net) 0.00
Other current assets
1 Other current assets 11,479.50
2 Contract assets 772.50
Total of other current assets 12,252.00
Total current assets 2,23,175.50
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 10,99,389.40
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,709.10
Other equity 3,32,341.70
Total equity attributable to owners of parent 3,34,050.80
Non controlling interest 7,177.90
Total equity 3,41,228.70
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 5,75,233.90
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 11,502.00
Total of other non-current financial liabilities 11,502.00
Total non-current financial liabilities 5,86,735.90
Provisions, non-current 3,391.20
Deferred tax liabilities (net) 27,978.50
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 6,18,105.60
Current liabilities
Current financial liabilities
Borrowings, current 5,798.50
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 265.80
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 29,509.30
Total Trade payable 29,775.10
Other current financial liabilities
1 Other current financial liabilities 7,781.30
2 Lease liabilities 3,316.50
Total of other current financial liabilities 11,097.80
Total current financial liabilities 46,671.40
Other current liabilities 52,290.90
1 Other current liabilities 42,144.20
2 Contract liabilities 10,146.70
Total of other current liabilities 52,290.90
Provisions, current 34,415.70
Current tax liabilities (Net) 6,677.10
Deferred government grants, Current
Total current liabilities 1,40,055.10
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 7,58,160.70
Total equity and liabilites 10,99,389.40
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)
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 01-07-2026 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 post employment benefit obligations (81.40) 7.70
2 Changes in the fair value of equity investments at FVOCI 0.00 2,264.20
Total Amount of items that will not be reclassified to profit and loss (81.40) 2,271.90
2 Income tax relating to items that will not be reclassified to profit or loss 7.00 575.60
3 Amount of items that will be reclassified to profit and loss
1 Gains/ (losses) on cash flow hedges (net) 1,513.10 5,112.40
2 Exchange differences on translation of financial statements of foreign operations 2,423.70 2,418.70
Total Amount of items that will be reclassified to profit and loss 3,936.80 7,531.10
4 Income tax relating to items that will be reclassified to profit or loss 312.40 1,068.20
5 Total Other comprehensive income 3,536.00 8,159.20



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 52,945.70
Adjustments for reconcile profit (loss)
Adjustments for finance costs 11,202.50
Adjustments for decrease (increase) in inventories (258.20)
Adjustments for decrease (increase) in trade receivables, current (35,586.70)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (2,201.00)
Adjustments for decrease (increase) in other non-current assets 356.90
Adjustments for other financial assets, non-current 899.80
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (6,804.70)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 1,437.90
Adjustments for increase (decrease) in other non-current liabilities (2,493.00)
Adjustments for depreciation and amortisation expense 12,407.90
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 400.50
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 871.20
Adjustments for dividend income 0.00
Adjustments for interest income 1,235.70
Adjustments for share-based payments 3,935.40
Adjustments for fair value losses (gains) 1,195.00
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 (1,642.50)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (17,514.70)
Net cash flows from (used in) operations 35,431.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 13,178.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 22,253.00
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 5,13,148.10
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 0.00
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 25.40
Purchase of property, plant and equipment 315.80
Proceeds from sales of investment property 9,319.30
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets (2,197.60)
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 2,048.20
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 139.40
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (5,03,830.40)
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 887.40
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 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 5,69,811.20
Repayments of borrowings 43,706.20
Payments of lease liabilities 2,242.00
Dividends paid 0.00
Interest paid 4,352.90
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 5,20,397.50
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 38,820.10
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents (115.70)
Net increase (decrease) in cash and cash equivalents 38,704.40
Cash and cash equivalents cash flow statement at beginning of period 18,544.60
Cash and cash equivalents cash flow statement at end of period 57,249.00





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 Price Waterhouse Chartered Accountants LLP Yes 30-11-2026