Integrated Filing — IndAS

General information about company
Scrip Code	532774
NSE Symbol	INSPIRISYS
MSEI Symbol	NOTLISTED
ISIN	INE020G01017
Name of company	Inspirisys Solutions 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	09-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	25-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	09-May-2025   12:30:00
End date and time of board meeting	09-May-2025   17:45:00
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	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	1203400000	3881500000
	Other income	52300000	94400000
	Total income	1255700000	3975900000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	395600000	826400000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	4900000	5900000
(d)	Employee benefit expense	295200000	1200000000
(e)	Finance costs	17300000	87600000
(f)	Depreciation, depletion and amortisation expense	27100000	53900000
(f)	Other Expenses
1	Sub-contracting & Outsourcing Cost	287700000	1161600000
2	Other Expenses	106500000	409500000
	Total other expenses	394200000	1571100000
	Total expenses	1134300000	3744900000
3	Total profit before exceptional items and tax	121400000	231000000
4	Exceptional items	0	0
5	Total profit before tax	121400000	231000000
6	Tax expense
7	Current tax	37600000	68600000
8	Deferred tax	13000000	-101900000
9	Total tax expenses	50600000	-33300000
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	70800000	264300000
12	Profit (loss) from discontinued operations before tax	51800000	53000000
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	51800000	53000000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	122600000	317300000
17	Other comprehensive income net of taxes	4400000	-24900000
18	Total Comprehensive Income for the period	127000000	292400000
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	396200000	396200000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.79	6.67
	Diluted earnings (loss) per share from continuing operations	1.79	6.67
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	1.31	1.34
	Diluted earnings (loss) per share from discontinued operations	1.31	1.34
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	3.1	8.01
	Diluted earnings (loss) per share from continuing and discontinued operations	3.1	8.01
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	40700000
	Capital work-in-progress
	Investment property
	Goodwill	0
	Other intangible assets	24600000
	Intangible assets under development	19300000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	47700000
	Total non-current financial assets	47700000
	Deferred tax assets (net)	103200000
	Other non-current assets	274000000
	Total non-current assets	509500000
2	Current assets
	Inventories	32700000
	Current financial asset
	Current investments	437800000
	Trade receivables, current	847800000
	Cash and cash equivalents	256600000
	Bank balance other than cash and cash equivalents	90800000
	Loans, current	0
	Other current financial assets	70200000
	Total current financial assets	1703200000
	Current tax assets (net)
	Other current assets	425400000
	Total current assets	2161300000
3	Non-current assets classified as held for sale	200000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	2671000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	396200000
	Other equity	189100000
	Total equity attributable to owners of parent	585300000
	Non controlling interest
	Total equity	585300000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	797400000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	25300000
	Total non-current financial liabilities	822700000
	Provisions, non-current	6400000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	829100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	17800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	409700000
	Total Trade payable	427500000
	Other current financial liabilities	341800000
	Total current financial liabilities	770300000
	Other current liabilities	462300000
	Provisions, current	23200000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	1255800000
3	Liabilities directly associated with assets in disposal group classified as held for sale	800000
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	2085700000
	Total equity and liabilites	2671000000
	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	Systems Integration	416400000	866900000
2	Services	769000000	2940200000
3	Warranty Management Services	18000000	74400000
4	Training	0	0
5	Unallocated	0	0
	Total Segment Revenue	1203400000	3881500000
	Less: Inter segment revenue	0	0
	Revenue from operations	1203400000	3881500000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Systems Integration	6600000	-1400000
2	Services	130000000	409900000
3	Warranty Management Services	5400000	19200000
4	Training	0	0
5	Unallocated	0	0
	Total Profit before tax	142000000	427700000
	i. Finance cost	17600000	17600000
	ii. Other Unallocable Expenditure net off Unallocable income	-48800000	-48800000
	Profit before tax	173200000	284000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Systems Integration	320900000	320900000
2	Services	1137000000	1137000000
3	Warranty Management Services	50300000	50300000
4	Training	0	0
5	Unallocated	0	0
	Total Segment Asset	1508200000	1508200000
	Un-allocable Assets	1162800000	1162800000
	Net Segment Asset	2671000000	2671000000
4	Segment Liabilities
	Segment Liabilities
1	Systems Integration	445300000	445300000
2	Services	1355800000	1355800000
3	Warranty Management Services	16000000	16000000
4	Training	0	0
5	Unallocated	0	0
	Total Segment Liabilities	1817100000	1817100000
	Un-allocable Liabilities	268600000	268600000
	Net Segment Liabilities	2085700000	2085700000
	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	Re-measurement gains / (losses) on defined benefit plans	10400000	-4500000
2	Income tax relating to items that will not be reclassified to profit or loss	-3000000	1300000
	Total Amount of items that will not be reclassified to profit and loss	7400000	-3200000
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
1	Exchange difference on translation of continuing operations	-2100000	-20700000
2	Exchange difference on translation of discontinued operations	-900000	-1000000
3	Income tax relating on translation of foreign subsidiaries and foreign operations	0	0
	Total Amount of items that will be reclassified to profit and loss	-3000000	-21700000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	4400000	-24900000

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			231000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			87500000
	Adjustments for decrease (increase) in inventories			5900000
	Adjustments for decrease (increase) in trade receivables, current			128500000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-66400000
	Adjustments for decrease (increase) in other non-current assets			102000000
	Adjustments for other financial assets, non-current			11500000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-191200000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-20200000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			53900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			99300000
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			16400000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-8600000
	Adjustments for dividend income			0
	Adjustments for interest income			21400000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-20800000
	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			-53000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			123400000
	Net cash flows from (used in) operations			354400000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-29700000
	Other inflows (outflows) of cash			2900000
	Net cash flows from (used in) operating activities			387000000
	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			432400000
	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			30900000
	Proceeds from sales of investment property			500000
	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			17100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-12900000
	Net cash flows from (used in) investing activities	-458600000
	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			0
	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			400000000
	Repayments of borrowings			440500000
	Payments of lease liabilities			22300000
	Dividends paid			0
	Interest paid			87500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-150300000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-221900000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-700000
	Net increase (decrease) in cash and cash equivalents			-222600000
	Cash and cash equivalents cash flow statement at beginning of period			479400000
	Cash and cash equivalents cash flow statement at end of period			256800000