Integrated Filing — IndAS



General information about company
Scrip Code 533181
NSE Symbol ISFT
MSEI Symbol NOTLISTED
ISIN INE566K01011
Name of company INTRASOFT TECHNOLOGIES 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
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 EQUITY
Start date and time of board meeting 28-May-2025   15:00:00
End date and time of board meeting 28-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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2025-02-13
Indicate Company website link for updated RPT policy of the Company https://www.itlindia.com/
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The Company has not defaulted on any Loans and Debt Securities hence the disclosure is not applicable to the Company.



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 Standalone Standalone
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 38486000 127846000
Other income 2487000 19208000
Total income 40973000 147054000
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 20973000 79048000
(e) Finance costs 3547000 16145000
(f) Depreciation, depletion and amortisation expense 1336000 5568000
(f) Other Expenses
1 Other Expenses 5878000 25817000
Total other expenses 5878000 25817000
Total expenses 31734000 126578000
3 Total profit before exceptional items and tax 9239000 20476000
4 Exceptional items 0 0
5 Total profit before tax 9239000 20476000
6 Tax expense
7 Current tax 1400000 3179000
8 Deferred tax 6552000 11636000
9 Total tax expenses 7952000 14815000
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 1287000 5661000
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 1287000 5661000
17 Other comprehensive income net of taxes -614000 519000
18 Total Comprehensive Income for the period 673000 6180000
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 163117000 163117000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 1228544000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.08 0.35
Diluted earnings (loss) per share from continuing operations 0.08 0.35
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 0.08 0.35
Diluted earnings (loss) per share from continuing and discontinued operations 0.08 0.35
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 120325000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 601000
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 1200218000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 409000
Total non-current financial assets 1200627000
Deferred tax assets (net) 144901000
Other non-current assets 3579000
Total non-current assets 1470033000
2 Current assets
Inventories 0
Current financial asset
Current investments 33043000
Trade receivables, current 74760000
Cash and cash equivalents 677000
Bank balance other than cash and cash equivalents 3456000
Loans, current 10000000
Other current financial assets 735000
Total current financial assets 122671000
Current tax assets (net) 0
Other current assets 916000
Total current assets 123587000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 1593620000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 163117000
Other equity 1228544000
Total equity attributable to owners of parent 1391661000
Non controlling interest
Total equity 1391661000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 110916000
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 110916000
Provisions, non-current 4058000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 9151000
Total non-current liabilities 124125000
Current liabilities
Current financial liabilities
Borrowings, current 39606000
Trade payables, 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 current financial liabilities 20397000
Total current financial liabilities 60003000
Other current liabilities 14000000
Provisions, current 2025000
Current tax liabilities (Net) 1806000
Deferred government grants, Current 0
Total current liabilities 77834000
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 201959000
Total equity and liabilites 1593620000
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 Standalone Standalone
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-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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement benefit of post employment defined benefit obligations -850000 -1428000
2 Income Tax effect on above 236000 397000
Total Amount of items that will not be reclassified to profit and loss -614000 -1031000
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 Gain / (Loss) on Fair Value of Investments in Debt Instruments through OCI 0 2148000
2 Income Tax effect on above 0 -598000
Total Amount of items that will be reclassified to profit and loss 0 1550000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -614000 519000



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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 20476000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 16145000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -74760000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 1402000
Adjustments for decrease (increase) in other non-current assets 6785000
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 0
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 3402000
Adjustments for increase (decrease) in other non-current liabilities -38000
Adjustments for depreciation and amortisation expense 5568000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -4853000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 10118000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 2960000
Adjustments for interest income 6979000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -4836000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 2513000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -161000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -48654000
Net cash flows from (used in) operations -28178000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 1082000
Other inflows (outflows) of cash -1549000
Net cash flows from (used in) operating activities -30809000
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 1080563000
Other cash receipts from sales of equity or debt instruments of other entities 1011141000
Other cash payments to acquire equity or debt instruments of other entities 173062000
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 170000
Purchase of property, plant and equipment 2664000
Proceeds from sales of investment property 1549000
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 -273577000
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 6165000
Interest received 9069000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 6059000
Net cash flows from (used in) investing activities 51441000
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 363000
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 15388000
Payments of lease liabilities 0
Dividends paid 149000
Interest paid 16122000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -32022000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -11390000
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 -11390000
Cash and cash equivalents cash flow statement at beginning of period 12067000
Cash and cash equivalents cash flow statement at end of period 677000





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 K N Gutgutia & Co. Yes 30-Nov-2027


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 IntraSoft Technologies Limited 123Greetings.com, Inc. Wholly Owned Subsidiary Sale of goods or services 15072000 NA 15072000 2932000 -11948000
2 IntraSoft Technologies Limited 123Stores, Inc. Step Down Subsidiary Sale of goods or services 64554000 NA 64554000 13333000 74760000
3 IntraSoft Technologies Limited 123Stores, Inc. Step Down Subsidiary Any other transaction Corporate Guarantee Fee 0 NA 0 7089000 0
4 IntraSoft Technologies Limited One Two Three Greetings (India) Private Limited Wholly Owned Subsidiary Loan 0 NA 0 22600000 22600000
5 IntraSoft Technologies Limited One Two Three Greetings (India) Private Limited Wholly Owned Subsidiary Interest paid 914000 NA 914000 827000 407000
6 IntraSoft Technologies Limited 123StoresE Commerce Private Limited Step Down Subsidiary Loan 0 NA 0 0 0
7 IntraSoft Technologies Limited 123StoresE Commerce Private Limited Step Down Subsidiary Interest received 0 NA 0 0 0
8 IntraSoft Technologies Limited 123StoresE Commerce Private Limited Step Down Subsidiary Purchase of fixed assets 0 NA 0 0 0
9 IntraSoft Technologies Limited 123StoresE Commerce Private Limited Step Down Subsidiary Any other transaction Acquisition of employee related liabilities 0 NA 0 0 0
10 IntraSoft Technologies Limited Intrasoft Ventures Pte. Ltd. Wholly Owned Subsidiary Loan 0 NA 0 0 0
11 IntraSoft Technologies Limited Intrasoft Ventures Pte. Ltd. Wholly Owned Subsidiary Interest received 0 NA 0 0 0
12 IntraSoft Technologies Limited Intrasoft Ventures Pte. Ltd. Wholly Owned Subsidiary Investment 0 NA 0 0 0
13 IntraSoft Technologies Limited Arvind Kajaria Managing Director Remuneration 3611000 NA 3611000 412000 412000
14 IntraSoft Technologies Limited Sharad Kajaria Whole Time Director Remuneration 3386000 NA 3386000 387000 387000
15 IntraSoft Technologies Limited Amritanshu Kajaria Relative of Director Remuneration 1725000 NA 1725000 0 243000
16 IntraSoft Technologies Limited Mohit Kumar Jha Chief Financial Officer Remuneration 2492000 NA 2492000 238000 160000
17 IntraSoft Technologies Limited Aakash Kumar Singh Company Secretary Remuneration 457000 NA 457000 69000 88000
18 IntraSoft Technologies Limited Ashish Arun Non Executive Independent Director Any other transaction Sitting Fees 140000 NA 140000 0 0
19 IntraSoft Technologies Limited Roshni Kumari Gupta Non Executive Independent Director Any other transaction Sitting Fees 60000 NA 60000 0 0
20 IntraSoft Technologies Limited Aditya Pachisia Non Executive Independent Director Any other transaction Sitting Fees 60000 NA 60000 0 0
21 IntraSoft Technologies Limited Auggustus Singhal Non Executive Independent Director Any other transaction Sitting Fees 140000 NA 140000 0 0
22 123StoresE Commerce Private Limited 123Stores, Inc. Holding Company Sale of goods or services 3182000 NA 3182000 24906000 3246000
23 123StoresE Commerce Private Limited Amritanshu Kajaria Relative of Director of Ultimate Holding Company Remuneration 1725000 NA 1725000 243000 0
Total value of transaction during the reporting period 97518000