Integrated Filing — IndAS

General information about company
Scrip Code	532466
NSE Symbol	OFSS
MSEI Symbol	NA
ISIN	INE881D01027
Name of company	Oracle Financial Services Software Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	25-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	17-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Segment information is disclosed as part of consolidated financial results
Start date and time of board meeting	25-Apr-2025   18:30:00
End date and time of board meeting	25-Apr-2025   19:26:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-04-25
Indicate Company website link for updated RPT policy of the Company	https://www.oracle.com/a/ocom/docs/industries/financial-services/ofss-party-transactions-policy.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
The Company has not availed any loan or issued any debt securities.

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	12895000000	50991000000
	Other income	15797000000	17210000000
	Total income	28692000000	68201000000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	5330000000	20905000000
(e)	Finance costs	5000000	13000000
(f)	Depreciation, depletion and amortisation expense	145000000	598000000
(f)	Other Expenses
1	Travel related expenses	235000000	896000000
2	Professional fees	334000000	1325000000
3	Other operating expenses	223000000	1363000000
	Total other expenses	792000000	3584000000
	Total expenses	6272000000	25100000000
3	Total profit before exceptional items and tax	22420000000	43101000000
4	Exceptional items	0	0
5	Total profit before tax	22420000000	43101000000
6	Tax expense
7	Current tax	3934000000	9561000000
8	Deferred tax	131000000	33000000
9	Total tax expenses	4065000000	9594000000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	18355000000	33507000000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	18355000000	33507000000
17	Other comprehensive income net of taxes	-24000000	-32000000
18	Total Comprehensive Income for the period	18331000000	33475000000
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	434000000	434000000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		75186000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	211.37	386.19
	Diluted earnings (loss) per share from continuing operations	210.26	383.73
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	211.37	386.19
	Diluted earnings (loss) per share from continuing and discontinued operations	210.26	383.73
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	1305000000
	Capital work-in-progress	88000000
	Investment property	102000000
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	7919000000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	64000000
	Total non-current financial assets	7983000000
	Deferred tax assets (net)	1268000000
	Other non-current assets	10678000000
	Total non-current assets	21424000000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	0
	Trade receivables, current	8596000000
	Cash and cash equivalents	2204000000
	Bank balance other than cash and cash equivalents	45884000000
	Loans, current	0
	Other current financial assets	3067000000
	Total current financial assets	59751000000
	Current tax assets (net)	0
	Other current assets	2105000000
	Total current assets	61856000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	83280000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	434000000
	Other equity	75186000000
	Total equity attributable to owners of parent	75620000000
	Non controlling interest
	Total equity	75620000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	219000000
	Total non-current financial liabilities	219000000
	Provisions, non-current	2179000000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	8000000
	Total non-current liabilities	2406000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	3000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	220000000
	Total Trade payable	223000000
	Other current financial liabilities	1652000000
	Total current financial liabilities	1875000000
	Other current liabilities	1622000000
	Provisions, current	1747000000
	Current tax liabilities (Net)	10000000
	Deferred government grants, Current	0
	Total current liabilities	5254000000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	7660000000
	Total equity and liabilites	83280000000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement (losses) / gains of defined benefit plan	-33000000	-56000000
	Total Amount of items that will not be reclassified to profit and loss	-33000000	-56000000
2	Income tax relating to items that will not be reclassified to profit or loss	-8000000	-14000000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of financial statements of foreign branches	1000000	10000000
	Total Amount of items that will be reclassified to profit and loss	1000000	10000000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-24000000	-32000000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			43101000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			13000000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-526000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-88000000
	Adjustments for decrease (increase) in other non-current assets			-43000000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			2027000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			21000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-156000000
	Adjustments for increase (decrease) in other non-current liabilities			-42000000
	Adjustments for depreciation and amortisation expense			598000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			-506000000
	Adjustments for provisions, current			302000000
	Adjustments for provisions, non-current			304000000
	Adjustments for other financial liabilities, current			12000000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			127000000
	Adjustments for dividend income			15199000000
	Adjustments for interest income			2069000000
	Adjustments for share-based payments			977000000
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			536000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-13712000000
	Net cash flows from (used in) operations			29389000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			9779000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			19610000000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			6000000
	Purchase of property, plant and equipment			345000000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			15199000000
	Interest received			1120000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-26229000000
	Net cash flows from (used in) investing activities	-10249000000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			127000000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			179000000
	Dividends paid			20806000000
	Interest paid			13000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-20871000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-11510000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			49000000
	Net increase (decrease) in cash and cash equivalents			-11461000000
	Cash and cash equivalents cash flow statement at beginning of period			13665000000
	Cash and cash equivalents cash flow statement at end of period			2204000000