Integrated Filing — IndAS

General information about company
Scrip Code	544309
NSE Symbol	IKS
MSEI Symbol	NOTLISTED
ISIN	INE115Q01022
Name of company	INVENTURUS KNOWLEDGE 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	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	23-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	Unaudited
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	CARE ENABLEMENT PLATFORM PROVIDING TECHNOLOGY ENABLED SOLUTIONS TO HEALTHCARE PROVIDERS
Start date and time of board meeting	15-May-2025   19:20:00
End date and time of board meeting	15-May-2025   20:35:00
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	Unaudited	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	7239560000	26639940000
	Other income	32610000	389980000
	Total income	7272170000	27029920000
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	7470000
(d)	Employee benefit expense	3865500000	14946060000
(e)	Finance costs	210190000	897650000
(f)	Depreciation, depletion and amortisation expense	283330000	1126630000
(f)	Other Expenses
1	Other expenses	1112300000	3989290000
	Total other expenses	1112300000	3989290000
	Total expenses	5471320000	20967100000
3	Total profit before exceptional items and tax	1800850000	6062820000
4	Exceptional items	0	0
5	Total profit before tax	1800850000	6062820000
6	Tax expense
7	Current tax	163970000	1247550000
8	Deferred tax	158860000	-45320000
9	Total tax expenses	322830000	1202230000
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	1478020000	4860590000
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	1478020000	4860590000
17	Other comprehensive income net of taxes	629750000	681610000
18	Total Comprehensive Income for the period	2107770000	5542200000
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	170230000	170230000
	Face value of equity share capital	0	0
27	Details of debt securities
22	Reserves excluding revaluation reserve		17726700000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	8.88	29.2
	Diluted earnings (loss) per share from continuing operations	8.7	28.62
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	8.88	29.2
	Diluted earnings (loss) per share from continuing and discontinued operations	8.7	28.62
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes to the Statement of Audited Consolidated and Standalone Financial Results for the year ended March 31 2025 n nThe above standalone financial results of Inventurus Knowledge Solutions Limited and consolidated financial results of the Company and its subsidiaries collectively the Group for the quarter and year ended March 31 2025 were reviewed and recommended by the Audit Committee and approved by the Board of Directors in its meeting held on May 15 2025 The above results for the year ended March 31 2025 have been audited by the Statutory Auditors of the Company in terms of Regulation 33 of the SEBl Listing Obligations and Disclosure Requirements Regulations 2015 as amended The figures for the quarter ended March 31 2024 as reported in the statement have been approved by the Companys Board of Directors but have not been subjected to limited review since the requirement of submission of quarterly financial results is applicable on listing of equity shares of the Company from the quarter ended December 31 2024 n nThe statement has been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards as prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules thereunder.t n nThe figures of the quarter ended March 31 2025 and March 31 2024 are balancing figure between audited figures in respect of the full financial year and the published year to date figures up to the third quarter of the respective financial years n nThe Group operates in one reportable business segment which comprises a Care enablement platform providing technology enabled solutions to Healthcare providers This in the context of Indian Accounting Standard Operating Segments constitutes a single operating segment n nThe Company has allotted 464800 shares previous period 123398 shares for the quarter and 648002 shares previous year 852798 shares for the year ended March 31 2025 on exercise of Employee Stock options Accordingly the Company has transferred Rs 106.18 million to the Securities Premium during the year ended March 31 2025 n nThe Board at their meeting held on April 22 2022 approved the 2022 Plan for issue of shares or options to key employees of the Company and its subsidiaries. During the quarter and year ended March 31 2025 the Company has granted Nil and 3699840 stock options respectively to eligible employees as approved in the Nomination and Remuneration Committee meeting The related share based compensation expense for the quarter and year ended March 31 2025 is Rs 110.05 million and Rs 277.31 million respectively n nEarnings per share for the interim periods are not annualised n nThe consolidated financial results of the Group include the results of its subsidiary companies viz Inventurus Knowledge Solutions Inc, IKS Cares Foundation and its step down subsidiary companies viz: Aquity Holdings Inc Aquity Solutions LLC Aquity Solutions India Private Limited Aquity Solutions Australia Pty Limited and Aquity Canada ULC n nThe figures appearing in the year ended March 31 2024 of the consolidated financial results includes figures of Aquity Holdings Inc acquired on October 27 2023 and hence are not comparable with the March 31 2025 presented above

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	412420000
	Capital work-in-progress	53420000
	Investment property
	Goodwill	11972630000
	Other intangible assets	5515460000
	Intangible assets under development	77090000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	1137370000
	Trade receivables, non-current	216540000
	Loans, non-current	0
	Other non-current financial assets	1114370000
	Total non-current financial assets	2468280000
	Deferred tax assets (net)	1859930000
	Other non-current assets	320440000
	Total non-current assets	22679670000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	0
	Trade receivables, current	5320590000
	Cash and cash equivalents	1804220000
	Bank balance other than cash and cash equivalents	118820000
	Loans, current	0
	Other current financial assets	263690000
	Total current financial assets	7507320000
	Current tax assets (net)
	Other current assets	331390000
	Total current assets	7838710000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	30518380000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	170230000
	Other equity	17726700000
	Total equity attributable to owners of parent	17896930000
	Non controlling interest	0
	Total equity	17896930000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	5092720000
	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	774590000
	Total non-current financial liabilities	5867310000
	Provisions, non-current	200850000
	Deferred tax liabilities (net)	1324910000
	Deferred government grants, Non-current	0
	Other non-current liabilities	16610000
	Total non-current liabilities	7409680000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2457670000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	14190000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	745370000
	Total Trade payable	759560000
	Other current financial liabilities	303850000
	Total current financial liabilities	3521080000
	Other current liabilities	1010540000
	Provisions, current	514380000
	Current tax liabilities (Net)	165770000
	Deferred government grants, Current	0
	Total current liabilities	5211770000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	12621450000
	Total equity and liabilites	30518380000
	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		Unaudited	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	Textual Information(2)

Text Block
Textual Information(2)	Not Applicable refere note 4 of the Statement of audited financial results for the quarter and financial year ended March 31 2025

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	Unaudited	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 post employment benefit obligations	-2440000	-18150000
2	Changes in the fair value of equity investments at FVOCI	689350000	691400000
	Total Amount of items that will not be reclassified to profit and loss	686910000	673250000
2	Income tax relating to items that will not be reclassified to profit or loss	178720000	176690000
3	Amount of items that will be reclassified to profit and loss
1	Gains/ (losses) on cash flow hedges (net)	179930000	-39420000
2	Exchange differences on translation of financial statements of foreign operations	-30600000	217590000
	Total Amount of items that will be reclassified to profit and loss	149330000	178170000
4	Income tax relating to items that will be reclassified to profit or loss	27770000	-6880000
5	Total Other comprehensive income	629750000	681610000

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			Unaudited
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			6062820000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			897650000
	Adjustments for decrease (increase) in inventories			7570000
	Adjustments for decrease (increase) in trade receivables, current			-2034840000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-84450000
	Adjustments for decrease (increase) in other non-current assets			-88980000
	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			326910000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-5440000
	Adjustments for increase (decrease) in other non-current liabilities			-477640000
	Adjustments for depreciation and amortisation expense			1126630000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-166360000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-1187300000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			4560000
	Adjustments for dividend income			0
	Adjustments for interest income			129450000
	Adjustments for share-based payments			277310000
	Adjustments for fair value losses (gains)			17470000
	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			-206160000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1722520000
	Net cash flows from (used in) operations			4340300000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1161420000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3178880000
	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			644490000
	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			5140000
	Purchase of property, plant and equipment			246910000
	Proceeds from sales of investment property			1514710000
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			176870000
	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			261510000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1731400000
	Net cash flows from (used in) investing activities	2444490000
	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			667830000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			229550000
	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			3281310000
	Payments of lease liabilities			317660000
	Dividends paid			0
	Interest paid			734160000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-3894850000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1728520000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-32140000
	Net increase (decrease) in cash and cash equivalents			1696380000
	Cash and cash equivalents cash flow statement at beginning of period			-234830000
	Cash and cash equivalents cash flow statement at end of period			1461550000