Integrated Filing — IndAS



General information about company

Scrip Code 512161
NSE Symbol SECURKLOUD
MSEI Symbol NOTLISTED
ISIN INE650K01021
Name of company SECUREKLOUD 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 11-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-11-2026
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 Information Technology Services
Start date and time of board meeting 11-11-2026   15:30:00
End date and time of board meeting 11-11-2026   16:45:00
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 1,750.49 3,101.59
Other income 10.12 17.62
Total income 1,760.61 3,119.21
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 971.24 1,848.78
(e) Finance costs 46.41 85.40
(f) Depreciation, depletion and amortisation expense 22.29 44.58
(f) Other Expenses
1 Professional and Consultancy Charges 788.12 1,175.78
2 Rent 11.97 17.52
3 Repairs and maintenance 4.83 9.41
4 Insurance expenses 1.95 6.09
5 Fees, Rates and taxes 10.75 17.19
6 Sales and Marketing Expenses 9.73 23.59
7 Cloud Hosting and Communication Charges 10.08 18.53
8 Payments to auditors 6.52 13.05
9 Bank Charges 0.74 4.64
10 Miscellaneous expenses 106.41 205.66
Total other expenses 951.10 1,491.46
Total expenses 1,991.04 3,470.22
3 Total profit before exceptional items and tax (230.43) (351.01)
4 Exceptional items 0.00 (17.13)
5 Total profit before tax (230.43) (368.14)
6 Tax expense
7 Current tax 0.00 71.04
8 Deferred tax 0.00 (30.41)
9 Total tax expenses 0.00 40.63
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 (230.43) (408.77)
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 (230.43) (408.77)
17 Other comprehensive income net of taxes 0.00 (45.98)
18 Total Comprehensive Income for the period (230.43) (454.75)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (230.43) (459.49)
Total profit or loss, attributable to non-controlling interests 0.00 4.74
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 (45.98)
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 1,670.53 1,670.53
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 -0.86 -1.38
Diluted earnings (loss) per share from continuing operations -0.86 -1.38
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 -0.86 -1.38
Diluted earnings (loss) per share from continuing and discontinued operations -0.86 -1.38
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 accounts for the quarter and half year ended September 30, 2026 1.The Consolidated financial results (the Statement) of SecureKloud Technologies Limited (the Company) for the quarter and half year ended September 30, 2026, have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on November 11, 2026. The statutory auditors K Gopal Rao & Co., Chartered Accountants, have expressed an unmodified opinion on the standalone financial results for the three/ six months ended September 30, 2026. 2. The Company operates in a single segment, i.e., Information and Technology Services and hence, does not have any additional disclosures to be made under Ind AS 108 - Operating Segments. 3. The Statement has been prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 (the Act) read with relevant rules issued thereunder and in terms of Regulation 33 of SEBI (Listing Obligation and Disclosure requirements) Regulations, 2015. 4. Pursuant to the order of the Securities and Exchange Board of India (''SEBI'') dated December 16, 2022, a monetary penalty of 'l' 300 lacs was imposed on Mr Suresh Venkatachari, the Company's Promoter, Chairman and Chief Executive Officer, in connection with alleged violations of the applicable provisions of the SEBI Act and the SEBI (Prohibition of Fraudulent and Unfair Trade Practices Relating to Securities Market) Regulations, 2003. Consequent to the aforesaid order, SEBI initiated recovery proceedings and issued Recovery Certificate No. 8710 of 2025 for recovery of the penalty and interest thereon. Mr Suresh Venkatachari has remitted 'l' 300 lacs towards the penalty amount pursuant to the said recovery. The applicable interest thereon remains outstanding and is yet to be remitted. 5. Pursuant to the attachment proceedings initiated by Securities and Exchange Board of India (''SEBI'') for recovery of penalty and interest thereon, arising out of the order of the Securities Appellate Tribunal (''SAT) dated March 6 2026, certain equity shares held by the promoter Mr R.S.Ramani and the CEO Mr Suresh Venkatachari have been sold by SEBI and the proceeds appropriated towards the said dues. Consequently, the shareholding of these members in the company had been reduced as follows: Name of the shareholder % held on 30.09.2026 lo held on the date of this report Mr Suresh Venkatachari 42.13 42.08 Mr RS Ramani 1.22 1.19 6.The Company faced severe financial distress due to Negative Operating Cash flows and has incurred Cash losses of Rs. 364.31 lakhs during the quarter and half year ended September 30, 2026 ( Rs. 1,004 lakhs for the year ended March 31, 2026. The Company continues to experience constraints in meeting its operational expenses and discharging its current liabilities. As of September 30, 2026 the Company current liabilities exceeded its total assets by Rs. 4,120.77 lakhs. Further, the Company may be exposed to liabilities arising from legal and regulatory proceedings initiated by various statutory authorities including the Central Board of Direct taxes, (CBDT) and the Central Board of Indirect Taxes and Customs (CBIC). These conditions, individually and collectively indicate the existence of a material uncertainty that may cast significant doubt on the Company's ability to continue as a going concern. However, the promoters have undertaken to provide the necessary financial support to enable the Company to meet its obligations as and when they fall due. Further, the management had identified the three quarters of the financial year 2026-27 as a critical assessment period to evaluate the Company's operational and financial turnaround. In the event that the Company does not achieve the expected improvement during this period, the management will reassess the appropriateness of the going concern assumption, including the need to prepare the financial statements on a liquidation basis. Considering the above factors, the continued financial support from the promoters, and the expected improvement in the operational performance, which has been demonstrated during the quarter under review, the management believes that the Company will be able to generate adequate cash flows to discharge its liabilities in the normal course of business. Accordingly, the accompanying financial statements have been prepared on a going-concern basis, which the management considers appropriate. 7. Pursuant to the order passed by the Securities and Exchange Board of India (SEBI) on July 31, 2026, in exercise of the powers conferred under Sections 11(1), 11(4), 11(4A), 11B{l) and 116(2) read with Section 19 of the SEBI Act, 1992, SEBI has prohibited and restrained Mr. Suresh Venkatachari and Mr R. S. Ramani, Promoters of the Company from accessing the securities market and from buying, selling or otherwise dealing in securities, including units of mutual funds, directly or indirectly, or being associated with the securities market in any manner whatsoever for a period of two years from the date of the order. In addition, they have been imposed a monetary penalty of ~ 10 lacs each. The aforesaid directions of SEBI are applicable to the respective individuals and do not restrict the Company from accessing or participating in the securities market whatsoever. The Board has assessed the impact of the aforesaid order and does not expect the order to have any material adverse impact on its operations or financial performance of the Company. 8. Exceptional items comprise the following (~ in lakhs)� Quarter ended Year ended Particulars Sept 30, June 30, March 31, March 31, 2026 2026 2026 2026 nterest on Penalty and Recovery costs - - 142.01 142.01 oavable to SEBI Goodwill and Intangibles Written Off - - - 12,720.36 nrovision made for Bad and Doubtful - 17.13 - - nebts Total - 17.13 142.01 12,862.37 9. Contingent liabilities( in lakhs): Particulars As at 30-09-2026 30-06-2026 Disputed statutory dues - Goods and Services Tax 134.07 134.07 - Income Tax 312.59 312.59 The contingent liabilities disclosed above relate to matters pending before various appellate authorities pertaining to various financial years. Based on an assessment of the merits of these cases, management is of the view that the ultimate outcome is unlikely to have a material adverse impact on the Company's financial position. The timing and extent of any potential cash outflows, if any, are presently not ascertainable and will depend upon the final decisions or judgments of the respective authorities. 10. The Figures for the Corresponding Previous period figures have been restated / regrouped wherever necessary to make them comparable. 11. The aforesaid financial results are also available on the Company's website www.securekloud.com



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 123.47
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 0.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other financial assets 52.50
Total of other non-current financial assets 52.50
Total non-current financial assets 52.50
Deferred tax assets (net) 116.92
Other non-current assets
1 Non current tax assets 2.95
Total of other non-current assets 2.95
Total non-current assets 295.84
2 Current assets
Inventories 0.00
Current financial asset
Current investments 0.00
Trade receivables, current 763.32
Cash and cash equivalents 273.54
Bank balance other than cash and cash equivalents 0.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 578.05
Total current financial assets 1,614.91
Current tax assets (net) 27.00
Other current assets
1 Other current assets 388.46
Total of other current assets 388.46
Total current assets 2,030.37
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 2,326.21
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,670.53
Other equity (6,835.73)
Total equity attributable to owners of parent (5,165.20)
Non controlling interest (2,646.73)
Total equity (7,811.93)
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3,414.90
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
Total of other non-current financial liabilities
Total non-current financial liabilities 3,414.90
Provisions, non-current 276.26
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 3,691.16
Current liabilities
Current financial liabilities
Borrowings, current 2,357.05
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 7.92
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.51
Total Trade payable 8.43
Other current financial liabilities
1 Other financial liabilities 3,680.67
Total of other current financial liabilities 3,680.67
Total current financial liabilities 6,046.15
Other current liabilities 292.99
1 Other current liabilities 292.99
Total of other current liabilities 292.99
Provisions, current 107.84
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 6,446.98
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 10,138.14
Total equity and liabilites 2,326.21
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 45.98
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 0.00 (45.98)



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 (368.14)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 85.40
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current 199.02
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (260.79)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (537.46)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 0.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 52.24
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 44.58
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 54.19
Adjustments for provisions, non-current 75.12
Adjustments for other financial liabilities, current 284.27
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 347.02
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
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 (1.31)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 342.28
Net cash flows from (used in) operations (25.86)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 57.88
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (83.74)
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 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 0.00
Purchase of property, plant and equipment 5.11
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 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (5.11)
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 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 99.97
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 85.40
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 14.57
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (74.28)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (74.28)
Cash and cash equivalents cash flow statement at beginning of period 347.82
Cash and cash equivalents cash flow statement at end of period 273.54