Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	SAHANA
MSEI Symbol	NOTLISTED
ISIN	INE0LEX01011
Name of company	SAHANA SYSTEM 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	08-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	02-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
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	INFORMATION TECHNOLOGY AND OTHER COMPUTER ACTIVITIES
Start date and time of board meeting	08-May-2025   11:30:00
End date and time of board meeting	08-May-2025   16:30:00
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-Oct-2024	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	1148097000	1674507000
	Other income	24420000	24546000
	Total income	1172517000	1699053000
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	92077000	153229000
(e)	Finance costs	12965000	15379000
(f)	Depreciation, depletion and amortisation expense	10890000	12690000
(f)	Other Expenses
1	Operation and Maintenance Expenses/Cost of Services	617344000	847927000
2	Other Expenses	73767000	111029000
	Total other expenses	691111000	958956000
	Total expenses	807043000	1140254000
3	Total profit before exceptional items and tax	365474000	558799000
4	Exceptional items	0	0
5	Total profit before tax	365474000	558799000
6	Tax expense
7	Current tax	110894000	162706000
8	Deferred tax	4080000	4080000
9	Total tax expenses	114974000	166786000
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	250500000	392013000
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	250500000	392013000
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	250500000	392013000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	354652000	354652000
	Total profit or loss, attributable to non-controlling interests	37360000	37360000
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	88370000	88370000
	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	29.86	46.72
	Diluted earnings (loss) per share from continuing operations	29.86	46.72
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	29.86	46.72
	Diluted earnings (loss) per share from continuing and discontinued operations	29.86	46.72
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	90719000
	Capital work-in-progress	171556000
	Investment property	0
	Goodwill	0
	Other intangible assets	278447000
	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	111925000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	26088000
	Total non-current financial assets	138013000
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	678735000
2	Current assets
	Inventories	63261000
	Current financial asset
	Current investments	95033000
	Trade receivables, current	885531000
	Cash and cash equivalents	216830000
	Bank balance other than cash and cash equivalents	72360000
	Loans, current	4557000
	Other current financial assets	109687000
	Total current financial assets	1383998000
	Current tax assets (net)	0
	Other current assets	354806000
	Total current assets	1802065000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	2480800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	88370000
	Other equity	1672039000
	Total equity attributable to owners of parent	1760409000
	Non controlling interest	121314000
	Total equity	1881723000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	5850000
	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	0
	Total non-current financial liabilities	5850000
	Provisions, non-current	0
	Deferred tax liabilities (net)	3697000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	9547000
	Current liabilities
	Current financial liabilities
	Borrowings, current	115712000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2855000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	261270000
	Total Trade payable	264125000
	Other current financial liabilities	46000
	Total current financial liabilities	379883000
	Other current liabilities	98216000
	Provisions, current	6700000
	Current tax liabilities (Net)	104731000
	Deferred government grants, Current	0
	Total current liabilities	589530000
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	599077000
	Total equity and liabilites	2480800000
	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-Oct-2024	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-Oct-2024	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
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss
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
5	Total Other comprehensive income

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			558799000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			15379000
	Adjustments for decrease (increase) in inventories			61943000
	Adjustments for decrease (increase) in trade receivables, current			-684584000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-473890000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			63671000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			79471000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			12690000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			-49876000
	Adjustments for other financial liabilities, current			-482000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-752000
	Adjustments for dividend income			0
	Adjustments for interest income			17004000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-72000
	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)			6150000
	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)			-987356000
	Net cash flows from (used in) operations			-428557000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			48247000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-476804000
	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			128175000
	Proceeds from sales of investment property			0
	Purchase of investment property			162330000
	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			-4557000
	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			17004000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-72360000
	Net cash flows from (used in) investing activities	-350418000
	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			804556000
	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			-4864000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			14130000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1249000
	Net cash flows from (used in) financing activities			784313000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-42909000
	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			-42909000
	Cash and cash equivalents cash flow statement at beginning of period			259742000
	Cash and cash equivalents cash flow statement at end of period			216833000