Integrated Filing — IndAS

General information about company
Scrip Code	532666
NSE Symbol	FCSSOFT
MSEI Symbol	NOTLISTED
ISIN	INE512B01022
Name of company	FCS SOFTWARE 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	23-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	19-May-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	Geographical
Description of single segment
Start date and time of board meeting	23-May-2025   16:00:00
End date and time of board meeting	23-May-2025   16:45:00
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	88058000	365404000
	Other income	20216000	81648000
	Total income	108274000	447052000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	2178000	2178000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-565000	-565000
(d)	Employee benefit expense	48758000	201625000
(e)	Finance costs	10715000	52741000
(f)	Depreciation, depletion and amortisation expense	12414000	29619000
(f)	Other Expenses
1	Sub-Contracting & Technical Fee	6750000	33786000
2	Other expenses	22457000	77449000
	Total other expenses	29207000	111235000
	Total expenses	102707000	396833000
3	Total profit before exceptional items and tax	5567000	50219000
4	Exceptional items	0	21000
5	Total profit before tax	5567000	50240000
6	Tax expense
7	Current tax	3699000	8744000
8	Deferred tax	1735000	4189000
9	Total tax expenses	5434000	12933000
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	133000	37307000
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	-35000	-2000
16	Total profit (loss) for period	98000	37305000
17	Other comprehensive income net of taxes	69675000	140209000
18	Total Comprehensive Income for the period	69773000	177514000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	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	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	1709553000	1709553000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		-2518050000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0	0.02
	Diluted earnings (loss) per share from continuing operations	0	0.02
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	0	0.02
	Diluted earnings (loss) per share from continuing and discontinued operations	0	0.02
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

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	331227000
	Capital work-in-progress	0
	Investment property	1621865000
	Goodwill	344980000
	Other intangible assets	1274000
	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	714656000
	Trade receivables, non-current	0
	Loans, non-current	1121991000
	Other non-current financial assets	13361000
	Total non-current financial assets	1850008000
	Deferred tax assets (net)	14073000
	Other non-current assets	14851000
	Total non-current assets	4178278000
2	Current assets
	Inventories	565000
	Current financial asset
	Current investments	0
	Trade receivables, current	51160000
	Cash and cash equivalents	139753000
	Bank balance other than cash and cash equivalents	394545000
	Loans, current	55856000
	Other current financial assets	19716000
	Total current financial assets	661030000
	Current tax assets (net)
	Other current assets
	Total current assets	661595000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	4839873000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1709553000
	Other equity	2641344000
	Total equity attributable to owners of parent	4350897000
	Non controlling interest	111328000
	Total equity	4462225000
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	29439000
	Total non-current financial liabilities	29439000
	Provisions, non-current	15767000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	45206000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	262000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	33143000
	Total Trade payable	33405000
	Other current financial liabilities	1689000
	Total current financial liabilities	35094000
	Other current liabilities	296547000
	Provisions, current	801000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	332442000
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	377648000
	Total equity and liabilites	4839873000
	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	India	46655000	187649000
2	USA	41403000	177755000
	Total Segment Revenue	88058000	365404000
	Less: Inter segment revenue
	Revenue from operations	88058000	365404000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	India	24899000	99748000
2	USA	10516000	40592000
	Total Profit before tax	35415000	140340000
	i. Finance cost	-20216000	-20216000
	ii. Other Unallocable Expenditure net off Unallocable income	50098000	50098000
	Profit before tax	5533000	50238000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	India	0	0
2	USA	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
1	India	0	0
2	USA	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	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
	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	-69675000	-140209000
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	69675000	140209000

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			50240000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			52741000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-30561000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			31724000
	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			28910000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			176348000
	Adjustments for increase (decrease) in other non-current liabilities			-143432000
	Adjustments for depreciation and amortisation expense			29619000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-1617000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			81493000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	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			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			62239000
	Net cash flows from (used in) operations			112479000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			10422000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			102057000
	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			82675000
	Proceeds from sales of investment property			0
	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			81493000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-1182000
	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			0
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-52741000
	Net cash flows from (used in) financing activities			-52741000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			48134000
	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			48134000
	Cash and cash equivalents cash flow statement at beginning of period			91619000
	Cash and cash equivalents cash flow statement at end of period			139753000