Integrated Filing — IndAS

General information about company
Scrip Code	543644
NSE Symbol	INFOBEAN
MSEI Symbol	NOTLISTED
ISIN	INE344S01016
Name of company	INFOBEANS TECHNO. LTD.
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	02-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	29-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	Single segment
Description of single segment	Single segment
Start date and time of board meeting	02-May-2025   14:00:00
End date and time of board meeting	02-May-2025   16:10:00
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	1032200000	3947800000
	Other income	40000000	146800000
	Total income	1072200000	4094600000
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	699100000	2737500000
(e)	Finance costs	4300000	24200000
(f)	Depreciation, depletion and amortisation expense	65400000	265600000
(f)	Other Expenses
1	Other Expenses	140000000	526500000
	Total other expenses	140000000	526500000
	Total expenses	908800000	3553800000
3	Total profit before exceptional items and tax	163400000	540800000
4	Exceptional items	-12600000	-12600000
5	Total profit before tax	150800000	528200000
6	Tax expense
7	Current tax	49100000	167400000
8	Deferred tax	-3300000	-18900000
9	Total tax expenses	45800000	148500000
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	105000000	379700000
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	105000000	379700000
17	Other comprehensive income net of taxes	4400000	3900000
18	Total Comprehensive Income for the period	109400000	383600000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	105000000	379700000
	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	4400000	3900000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	109400000	383600000
21	Details of equity share capital
	Paid-up equity share capital	243688000	243688000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		3078600000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.31	15.59
	Diluted earnings (loss) per share from continuing operations	4.29	15.51
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	4.31	15.59
	Diluted earnings (loss) per share from continuing and discontinued operations	4.29	15.51
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	99900000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	144200000
	Other intangible assets	1017300000
	Intangible assets under development	30100000
	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	29100000
	Total non-current financial assets	29100000
	Deferred tax assets (net)	114300000
	Other non-current assets	38900000
	Total non-current assets	1473800000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	1144500000
	Trade receivables, current	864300000
	Cash and cash equivalents	470800000
	Bank balance other than cash and cash equivalents	0
	Loans, current	0
	Other current financial assets	131200000
	Total current financial assets	2610800000
	Current tax assets (net)	0
	Other current assets	36100000
	Total current assets	2646900000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	4120700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	243700000
	Other equity	3078600000
	Total equity attributable to owners of parent	3322300000
	Non controlling interest	0
	Total equity	3322300000
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	103700000
	Total non-current financial liabilities	103700000
	Provisions, non-current	137500000
	Deferred tax liabilities (net)	214600000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	455800000
	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	34200000
	Total Trade payable	34200000
	Other current financial liabilities	127300000
	Total current financial liabilities	161500000
	Other current liabilities	139100000
	Provisions, current	40100000
	Current tax liabilities (Net)	1900000
	Deferred government grants, Current	0
	Total current liabilities	342600000
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	798400000
	Total equity and liabilites	4120700000
	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)
	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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of the defined benefit obligations	5300000	-13200000
	Total Amount of items that will not be reclassified to profit and loss	5300000	-13200000
2	Income tax relating to items that will not be reclassified to profit or loss	1500000	-3900000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences in translating the financial statements of foreign operations	600000	13200000
	Total Amount of items that will be reclassified to profit and loss	600000	13200000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	4400000	3900000

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			528200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			24200000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-93400000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			9500000
	Adjustments for decrease (increase) in other non-current assets			-500000
	Adjustments for other financial assets, non-current			3400000
	Adjustments for other financial assets, current			-9400000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			700000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			36900000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			265600000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-2000000
	Adjustments for provisions, non-current			4200000
	Adjustments for other financial liabilities, current			-44700000
	Adjustments for other financial liabilities, non-current			-5500000
	Adjustments for unrealised foreign exchange losses gains			1700000
	Adjustments for dividend income			0
	Adjustments for interest income			21600000
	Adjustments for share-based payments			4200000
	Adjustments for fair value losses (gains)			-67300000
	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			11100000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			117100000
	Net cash flows from (used in) operations			645300000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			145000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			500300000
	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			982000000
	Other cash payments to acquire equity or debt instruments of other entities			1226200000
	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			1700000
	Purchase of property, plant and equipment			20400000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			30100000
	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			111600000
	Purchase of other long-term assets			113900000
	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			21900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-273400000
	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			700000
	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			106400000
	Dividends paid			24300000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-130000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			96900000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			100000
	Net increase (decrease) in cash and cash equivalents			97000000
	Cash and cash equivalents cash flow statement at beginning of period			373800000
	Cash and cash equivalents cash flow statement at end of period			470800000