Integrated Filing — IndAS

General information about company
Scrip Code	532466
NSE Symbol	OFSS
MSEI Symbol	NOTLISTED
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	Consolidated
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	Multi segment
Description of single segment
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

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	Consolidated	Consolidated
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	17163000000	68468000000
	Other income	819000000	3042000000
	Total income	17982000000	71510000000
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	8110000000	32047000000
(e)	Finance costs	-93000000	5000000
(f)	Depreciation, depletion and amortisation expense	169000000	691000000
(f)	Other Expenses
1	Travel related expenses	347000000	1439000000
2	Professional fees	767000000	2721000000
3	Other operating expenses	292000000	1498000000
	Total other expenses	1406000000	5658000000
	Total expenses	9592000000	38401000000
3	Total profit before exceptional items and tax	8390000000	33109000000
4	Exceptional items	0	0
5	Total profit before tax	8390000000	33109000000
6	Tax expense
7	Current tax	3863000000	10952000000
8	Deferred tax	-1912000000	-1639000000
9	Total tax expenses	1951000000	9313000000
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	6439000000	23796000000
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	6439000000	23796000000
17	Other comprehensive income net of taxes	157000000	679000000
18	Total Comprehensive Income for the period	6596000000	24475000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	6439000000	23796000000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	6596000000	24475000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
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		83190000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	74.15	274.27
	Diluted earnings (loss) per share from continuing operations	73.76	272.52
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	74.15	274.27
	Diluted earnings (loss) per share from continuing and discontinued operations	73.76	272.52
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	1319000000
	Capital work-in-progress	91000000
	Investment property	102000000
	Goodwill	6087000000
	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	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	65000000
	Total non-current financial assets	65000000
	Deferred tax assets (net)	1827000000
	Other non-current assets	12401000000
	Total non-current assets	21892000000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	0
	Trade receivables, current	11837000000
	Cash and cash equivalents	12142000000
	Bank balance other than cash and cash equivalents	47372000000
	Loans, current	0
	Other current financial assets	3599000000
	Total current financial assets	74950000000
	Current tax assets (net)	619000000
	Other current assets	3889000000
	Total current assets	79458000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	101350000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	434000000
	Other equity	83190000000
	Total equity attributable to owners of parent	83624000000
	Non controlling interest	0
	Total equity	83624000000
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	297000000
	Total non-current financial liabilities	297000000
	Provisions, non-current	2210000000
	Deferred tax liabilities (net)	677000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	3033000000
	Total non-current liabilities	6217000000
	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	697000000
	Total Trade payable	700000000
	Other current financial liabilities	2672000000
	Total current financial liabilities	3372000000
	Other current liabilities	5903000000
	Provisions, current	2052000000
	Current tax liabilities (Net)	182000000
	Deferred government grants, Current	0
	Total current liabilities	11509000000
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	17726000000
	Total equity and liabilites	101350000000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Product licenses and related activities	15407000000	62144000000
2	IT solutions and consulting services	1756000000	6324000000
	Total Segment Revenue	17163000000	68468000000
	Less: Inter segment revenue	0	0
	Revenue from operations	17163000000	68468000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Product licenses and related activities	7321000000	30253000000
2	IT solutions and consulting services	567000000	1760000000
	Total Profit before tax	7888000000	32013000000
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	-502000000	-502000000
	Profit before tax	8390000000	33109000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Product licenses and related activities	25216000000	25216000000
2	IT solutions and consulting services	1653000000	1653000000
	Total Segment Asset	26869000000	26869000000
	Un-allocable Assets	74481000000	74481000000
	Net Segment Asset	101350000000	101350000000
4	Segment Liabilities
	Segment Liabilities
1	Product licenses and related activities	11922000000	11922000000
2	IT solutions and consulting services	1363000000	1363000000
	Total Segment Liabilities	13285000000	13285000000
	Un-allocable Liabilities	4441000000	4441000000
	Net Segment Liabilities	17726000000	17726000000
	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	Consolidated	Consolidated
	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	-36000000	-59000000
	Total Amount of items that will not be reclassified to profit and loss	-36000000	-59000000
2	Income tax relating to items that will not be reclassified to profit or loss	-9000000	-15000000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of financial statements of foreign operations	184000000	723000000
	Total Amount of items that will be reclassified to profit and loss	184000000	723000000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	157000000	679000000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			33109000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			5000000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			1603000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-492000000
	Adjustments for decrease (increase) in other non-current assets			-51000000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			1401000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-338000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-665000000
	Adjustments for increase (decrease) in other non-current liabilities			-181000000
	Adjustments for depreciation and amortisation expense			691000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			-522000000
	Adjustments for provisions, current			276000000
	Adjustments for provisions, non-current			298000000
	Adjustments for other financial liabilities, current			-37000000
	Adjustments for other financial liabilities, non-current			1000000
	Adjustments for unrealised foreign exchange losses gains			-204000000
	Adjustments for dividend income			0
	Adjustments for interest income			3157000000
	Adjustments for share-based payments			1244000000
	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			566000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			438000000
	Net cash flows from (used in) operations			33547000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			11558000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			21989000000
	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			352000000
	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			0
	Interest received			2199000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-26379000000
	Net cash flows from (used in) investing activities	-24526000000
	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			262000000
	Dividends paid			20806000000
	Interest paid			20000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-20961000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-23498000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			807000000
	Net increase (decrease) in cash and cash equivalents			-22691000000
	Cash and cash equivalents cash flow statement at beginning of period			34833000000
	Cash and cash equivalents cash flow statement at end of period			12142000000