Integrated Filing — IndAS

General information about company
Scrip Code	517447
NSE Symbol	RSSOFTWARE
MSEI Symbol	NOTLISTED
ISIN	INE165B01029
Name of company	R. S. SOFTWARE (INDIA) LIMITED
Type of company	SME
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	30-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	04-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	30-Apr-2025   11:30:00
End date and time of board meeting	30-Apr-2025   12:26:00
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	86801000	573207000
	Other income	3034000	5895000
	Total income	89835000	579102000
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	72520000	303605000
(e)	Finance costs	151000	967000
(f)	Depreciation, depletion and amortisation expense	10741000	44587000
(f)	Other Expenses
1	Other Expenses	31266000	133588000
	Total other expenses	31266000	133588000
	Total expenses	114678000	482747000
3	Total profit before exceptional items and tax	-24843000	96355000
4	Exceptional items	0	0
5	Total profit before tax	-24843000	96355000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	0	0
9	Total tax expenses	0	0
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	-24843000	96355000
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	-24843000	96355000
17	Other comprehensive income net of taxes	-1779000	-1779000
18	Total Comprehensive Income for the period	-26622000	94576000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-26298000	85506000
	Total profit or loss, attributable to non-controlling interests	-324000	-324000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	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	129156000	129156000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		444152000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-1.03	3.66
	Diluted earnings (loss) per share from continuing operations	-1.02	3.67
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	-1.03	3.66
	Diluted earnings (loss) per share from continuing and discontinued operations	-1.02	3.67
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		Note:1) The Audited Consolidated Financial Statements for the Period Ended Mar 31,2025 have been taken on record by the Board of Directors at its meeting held on April 30, 2025.The Statutory Auditors have expressed an Unqualified Audit Opinion. The information presented above is extracted from the interim Audited Consolidated Financial Statements. The interim Consolidated Financial Statements are prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under section 133 of the Companie's Act 2013, read with Rule 3 of the Companies (Indian Accounting Standards) Rules,2015 and Companies (Indian Accounting Standards) Amendment Rules n n2)The Audited Consolidated Financial Results of the company for the period ended Mar 31,2025,have been reviewed by the Audit Committee of the Board and approved by the Board of Directors at its meeting held on Mar 30, 2025. n n

Remarks
Debt equity ratio	Not Applicable
Debt service coverage ratio	Not Applicable
Interest service coverage ratio	Not Applicable

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	24090000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	77081000
	Intangible assets under development	26064000
	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	2562000
	Total non-current financial assets	2562000
	Deferred tax assets (net)	0
	Other non-current assets	19773000
	Total non-current assets	149570000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	0
	Trade receivables, current	46799000
	Cash and cash equivalents	213767000
	Bank balance other than cash and cash equivalents	16425000
	Loans, current	0
	Other current financial assets	192158000
	Total current financial assets	469149000
	Current tax assets (net)	0
	Other current assets	110131000
	Total current assets	579280000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	728850000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	129156000
	Other equity	444152000
	Total equity attributable to owners of parent	573308000
	Non controlling interest	13678000
	Total equity	586986000
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	5477000
	Total non-current financial liabilities	5477000
	Provisions, non-current	16571000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	22048000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, 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	11897000
	Total Trade payable	11897000
	Other current financial liabilities	55500000
	Total current financial liabilities	67397000
	Other current liabilities	51949000
	Provisions, current	470000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	119816000
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	141864000
	Total equity and liabilites	728850000
	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	Segment - A (USA)	35292000	390929000
2	Segment - B (ROW)	54543000	188173000
	Total Segment Revenue	89835000	579102000
	Less: Inter segment revenue	0	0
	Revenue from operations	89835000	579102000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Segment - A (USA)	-25744000	127478000
2	Segment - B (ROW)	24597000	125449000
	Total Profit before tax	-1147000	252927000
	i. Finance cost	151000	151000
	ii. Other Unallocable Expenditure net off Unallocable income	23545000	23545000
	Profit before tax	-24843000	96355000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Segment - A (USA)	0	0
2	Segment - B (ROW)	728850000	728850000
	Total Segment Asset	728850000	728850000
	Un-allocable Assets	0	0
	Net Segment Asset	728850000	728850000
4	Segment Liabilities
	Segment Liabilities
1	Segment - A (USA)	0	0
2	Segment - B (ROW)	728850000	728850000
	Total Segment Liabilities	728850000	728850000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	728850000	728850000
	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	Items that will not be reclassified to profit or loss	-1779000	-1779000
	Total Amount of items that will not be reclassified to profit and loss	-1779000	-1779000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	0
5	Total Other comprehensive income	-1779000	-1779000

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			96355000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			65149000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-23970000
	Adjustments for decrease (increase) in other non-current assets			14461000
	Adjustments for other financial assets, non-current			-285000
	Adjustments for other financial assets, current			-72894000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-17737000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-5260000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			44587000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			44000
	Adjustments for provisions, non-current			3698000
	Adjustments for other financial liabilities, current			-21072000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-5761000
	Adjustments for dividend income			0
	Adjustments for interest income			5895000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			-9070000
	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			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-15865000
	Net cash flows from (used in) operations			80490000
	Dividends received			0
	Interest paid			-967000
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			81457000
	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			0
	Purchase of property, plant and equipment			80813000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			-8924000
	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			5895000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-11022000
	Net cash flows from (used in) investing activities	-77016000
	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			7668000
	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			0
	Dividends paid			6427000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-5000000
	Net cash flows from (used in) financing activities			-3759000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			682000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			682000
	Cash and cash equivalents cash flow statement at beginning of period			229510000
	Cash and cash equivalents cash flow statement at end of period			230192000