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 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 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



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 1300400000 5071937000
Other income 1230000 14113000
Total income 1301630000 5086050000
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 21018000 92725000
(e) Finance costs 3187000 25555000
(f) Depreciation, depletion and amortisation expense 1839000 8538000
(f) Other Expenses
1 Cost of Goods sold 829142000 3210722000
2 Shipping and Handling expenses 196716000 754435000
3 Sales and Marketing expenses 196286000 755411000
4 Other Expenses 20716000 82995000
Total other expenses 1242860000 4803563000
Total expenses 1268904000 4930381000
3 Total profit before exceptional items and tax 32726000 155669000
4 Exceptional items 0 0
5 Total profit before tax 32726000 155669000
6 Tax expense
7 Current tax 63000 3767000
8 Deferred tax 9141000 25052000
9 Total tax expenses 9204000 28819000
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 23522000 126850000
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 23522000 126850000
17 Other comprehensive income net of taxes -3533000 44861000
18 Total Comprehensive Income for the period 19989000 171711000
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 163117000 163117000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 2121831000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.45 7.78
Diluted earnings (loss) per share from continuing operations 1.45 7.78
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 1.45 7.78
Diluted earnings (loss) per share from continuing and discontinued operations 1.45 7.78
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 123549000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 601000
Intangible assets under development 2206420000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 409000
Total non-current financial assets 409000
Deferred tax assets (net) 166874000
Other non-current assets 3885000
Total non-current assets 2501738000
2 Current assets
Inventories 191865000
Current financial asset
Current investments 33043000
Trade receivables, current 40203000
Cash and cash equivalents 39080000
Bank balance other than cash and cash equivalents 4906000
Loans, current 10000000
Other current financial assets 295000
Total current financial assets 127527000
Current tax assets (net) 510000
Other current assets 3553000
Total current assets 323455000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2825193000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 163117000
Other equity 2121831000
Total equity attributable to owners of parent 2284948000
Non controlling interest 0
Total equity 2284948000
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) 165536000
Deferred government grants, Non-current 0
Other non-current liabilities 9151000
Total non-current liabilities 289661000
Current liabilities
Current financial liabilities
Borrowings, current 17006000
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 158137000
Total Trade payable 158137000
Other current financial liabilities 68163000
Total current financial liabilities 243306000
Other current liabilities 2943000
Provisions, current 2025000
Current tax liabilities (Net) 2310000
Deferred government grants, Current 0
Total current liabilities 250584000
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 540245000
Total equity and liabilites 2825193000
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)
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 Consolidated Consolidated
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 Exchange differences on translation of Financial Statements of Foreign operations -2919000 44342000
3 Income Tax effect on above 0 -598000
Total Amount of items that will be reclassified to profit and loss -2919000 45892000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -3533000 44861000



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 155669000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 25555000
Adjustments for decrease (increase) in inventories 673153000
Adjustments for decrease (increase) in trade receivables, current 0
Adjustments for decrease (increase) in trade receivables, non-current -5239000
Adjustments for decrease (increase) in other current assets 6155000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -87000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 12840000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -2465000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 8538000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -8458000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -15518000
Adjustments for other financial liabilities, non-current -10000000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 2960000
Adjustments for interest income 1204000
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 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 794000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 676268000
Net cash flows from (used in) operations 831937000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 5885000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 826052000
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 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 -35000
Purchase of property, plant and equipment 29000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 411236000
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 6165000
Interest received 1105000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 7608000
Net cash flows from (used in) investing activities 441657000
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 1266214000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 149000
Income taxes paid (refund) 28831000
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -1295557000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -27848000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 47725000
Net increase (decrease) in cash and cash equivalents 19877000
Cash and cash equivalents cash flow statement at beginning of period 19203000
Cash and cash equivalents cash flow statement at end of period 39080000





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