Integrated Filing — IndAS



General information about company
Scrip Code 590051
NSE Symbol SAKSOFT
MSEI Symbol NOTLISTED
ISIN INE667G01023
Name of company SAKSOFT 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 26-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-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 Multi segment
Description of single segment
Start date and time of board meeting 26-May-2025   12:41:00
End date and time of board meeting 26-May-2025   13:54:00
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 2398833000 8830094000
Other income 65274000 168316000
Total income 2464107000 8998410000
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 1147373000 4154368000
(e) Finance costs 24712000 84954000
(f) Depreciation, depletion and amortisation expense 34187000 126342000
(f) Other Expenses
1 Support / Third party charges 685924000 2681394000
2 Other expenses 201550000 531756000
Total other expenses 887474000 3213150000
Total expenses 2093746000 7578814000
3 Total profit before exceptional items and tax 370361000 1419596000
4 Exceptional items 0 0
5 Total profit before tax 370361000 1419596000
6 Tax expense
7 Current tax 86229000 357600000
8 Deferred tax -16157000 -26007000
9 Total tax expenses 70072000 331593000
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 300289000 1088003000
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 300289000 1088003000
17 Other comprehensive income net of taxes 57912000 106162000
18 Total Comprehensive Income for the period 358201000 1194165000
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 127121000 127121000
Face value of equity share capital 1 1
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 2.27 8.21
Diluted earnings (loss) per share from continuing operations 2.27 8.21
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 2.27 8.21
Diluted earnings (loss) per share from continuing and discontinued operations 2.27 8.21
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 137251000
Capital work-in-progress 0
Investment property 176432000
Goodwill 4887735000
Other intangible assets 2568000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets
Total non-current financial assets 0
Deferred tax assets (net) 140813000
Other non-current assets 68818000
Total non-current assets 5413617000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 1939992000
Cash and cash equivalents 1683217000
Bank balance other than cash and cash equivalents 289873000
Loans, current 0
Other current financial assets 252529000
Total current financial assets 4165611000
Current tax assets (net) 52503000
Other current assets 296646000
Total current assets 4514760000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 9928377000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 127122000
Other equity 6063834000
Total equity attributable to owners of parent 6190956000
Non controlling interest
Total equity 6190956000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 326134000
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 521334000
Total non-current financial liabilities 847468000
Provisions, non-current 210130000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 1057598000
Current liabilities
Current financial liabilities
Borrowings, current 216662000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 39956000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 269347000
Total Trade payable 309303000
Other current financial liabilities 956708000
Total current financial liabilities 1482673000
Other current liabilities 1067952000
Provisions, current 129198000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 2679823000
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 3737421000
Total equity and liabilites 9928377000
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 BFS 727980000 2667181000
2 Logistics 306960000 1092462000
3 Emerging vertical 1112976000 4113152000
4 Commerce 250917000 957299000
5 Other Income 0 0
Total Segment Revenue 2398833000 8830094000
Less: Inter segment revenue
Revenue from operations 2398833000 8830094000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 BFS 129193000 502533000
2 Logistics 74236000 297236000
3 Emerging vertical 124825000 519637000
4 Commerce 35732000 143170000
5 Other Income 65274000 168316000
Total Profit before tax 429260000 1630892000
i. Finance cost 24712000 24712000
ii. Other Unallocable Expenditure net off Unallocable income 34187000 34187000
Profit before tax 370361000 1419596000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 BFS 0 0
2 Logistics 0 0
3 Emerging vertical 0 0
4 Commerce 0 0
5 Other Income 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 BFS 0 0
2 Logistics 0 0
3 Emerging vertical 0 0
4 Commerce 0 0
5 Other Income 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 -4608000 4132000
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 -53304000 -110294000
5 Total Other comprehensive income 57912000 106162000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 1419596000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 84954000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -320396000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -139828000
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 -49248000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 391822000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 126342000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 124633000
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 4650000
Adjustments for interest income 70379000
Adjustments for share-based payments 32747000
Adjustments for fair value losses (gains) -7738000
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) -30351000
Other adjustments for non-cash items -47934000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 89974000
Net cash flows from (used in) operations 1509570000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 399541000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1110029000
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 109000
Purchase of property, plant and equipment 39522000
Proceeds from sales of investment property 175285000
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 4650000
Interest received 70379000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -1268482000
Net cash flows from (used in) investing activities -1057581000
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 559256000
Repayments of borrowings 100000000
Payments of lease liabilities 91556000
Dividends paid 91240000
Interest paid 64094000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 212366000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 264814000
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 264814000
Cash and cash equivalents cash flow statement at beginning of period 1418403000
Cash and cash equivalents cash flow statement at end of period 1683217000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 R.G.N. Price & Co. Yes 31-Mar-2028