Integrated Filing — IndAS



General information about company
Scrip Code 532341
NSE Symbol IZMO
MSEI Symbol NOTLISTED
ISIN INE848A01014
Name of company IZMO 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-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 Software Development & Services
Start date and time of board meeting 30-May-2025   14:00:00
End date and time of board meeting 30-May-2025   16:35:00
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
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 2025-02-14
Indicate Company website link for updated RPT policy of the Company https://www.izmoltd.com/policies-and-code-of-conduct-en-in.htm
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
There are No such instances during the Quarter



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 122099000 468564000
Other income 3068000 321980000
Total income 125167000 790544000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 1384000 16532000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 84294000 364659000
(e) Finance costs 643000 2305000
(f) Depreciation, depletion and amortisation expense 3441000 14119000
(f) Other Expenses
1 Other Expenses 34916000 77341000
Total other expenses 34916000 77341000
Total expenses 124678000 474956000
3 Total profit before exceptional items and tax 489000 315588000
4 Exceptional items 0 -23924000
5 Total profit before tax 489000 291664000
6 Tax expense
7 Current tax -1205000 50135000
8 Deferred tax -236000 -2811000
9 Total tax expenses -1441000 47324000
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 1930000 244340000
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 1930000 244340000
17 Other comprehensive income net of taxes 568000 568000
18 Total Comprehensive Income for the period 2498000 244908000
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 148721000 148721000
Face value of equity share capital 19636.29 19636.29
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 0.13 16.95
Diluted earnings (loss) per share from continuing operations 0.13 16.95
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 0.13 16.95
Diluted earnings (loss) per share from continuing and discontinued operations 0.13 16.95
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 18457000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 2657000
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 1601038000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets
Total non-current financial assets 1601038000
Deferred tax assets (net) 7481000
Other non-current assets 90967000
Total non-current assets 1720600000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 292308000
Cash and cash equivalents 125349000
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets 169913000
Total current financial assets 587570000
Current tax assets (net) 0
Other current assets 0
Total current assets 587570000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2308170000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 148721000
Other equity 1963629000
Total equity attributable to owners of parent 2112350000
Non controlling interest
Total equity 2112350000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 19964000
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
Total non-current financial liabilities 19964000
Provisions, non-current 37063000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 57027000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 141000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2928000
Total Trade payable 3069000
Other current financial liabilities 31967000
Total current financial liabilities 35036000
Other current liabilities 46942000
Provisions, current 6687000
Current tax liabilities (Net) 50128000
Deferred government grants, Current 0
Total current liabilities 138793000
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 195820000
Total equity and liabilites 2308170000
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 of defined benefit plan 568000 568000
Total Amount of items that will not be reclassified to profit and loss 568000 568000
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
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 568000 568000



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 291664000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -143811000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -129534000
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 0
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -19244000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 14119000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
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 -7678000
Adjustments for share-based payments 14309000
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) 14768000
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) -241715000
Net cash flows from (used in) operations 49949000
Dividends received 0
Interest paid 2305000
Interest received 0
Income taxes paid (refund) 50136000
Other inflows (outflows) of cash -306762000
Net cash flows from (used in) operating activities -309254000
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 310030000
Purchase of property, plant and equipment -2298000
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 -7678000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 1990000
Net cash flows from (used in) investing activities 306640000
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 62422000
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 -11879000
Dividends paid 0
Interest paid 2305000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 71996000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 69382000
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 69382000
Cash and cash equivalents cash flow statement at beginning of period 55967000
Cash and cash equivalents cash flow statement at end of period 125349000





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 Ramaswamy Vijayanand Yes 31-Mar-2026


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 Izmo Limited SI2 MICROSYSTEMS PRIVATE LIMITED Having Common Director Any other transaction Rental Income 4800000 Approved 0 1579000 0
2 Izmo Limited IZMO MICROSYSTEMS PRIVATE LIMITED Wholly Owned Subsidiary Interest received Approved 4885000 2474000 6647000
3 Izmo Limited IZMO MICROSYSTEMS PRIVATE LIMITED Wholly Owned Subsidiary Loan 100000000 Approved 43050000 83400000 126450000 Loan 0.4885 1 Loan 0.091 1 Unsecured Short term loan given for business exigency
4 Izmo Limited HUGHES PRECISION MANUFACTURING nPRIVATE LIMITED Having Common Director Any other transaction Rental Income 2000000 Approved 778000 106000 67000
5 Izmo Limited IZMO MICROSYSTEMS PRIVATE LIMITED Wholly Owned Subsidiary Investment 100000 Approved 0 100000 100000
6 Izmo Limited IZMO MICROSYSTEMS PRIVATE LIMITED Wholly Owned Subsidiary Sale of goods or services 100000000 Approved -1008000 10049000 8860000
7 Izmo Limited IZMO MICROSYSTEMS PRIVATE LIMITED Wholly Owned Subsidiary Sale of goods or services 100000000 Approved 1886000 0 1886000
8 Izmo Limited DGIPRO DESIGN AUTOMATION AND MARKETING PVT LTD Having Common Director Sale of goods or services Approved 27571000 0 32534000
9 Izmo Limited Midrange Software Pte. Ltd Wholly Owned Subsidiary Advance 20000000 Approved 321000 18570000 18891000 Advance 0 1 Unsecured Advance received from customer against billing to be made
10 Izmo Limited Sanjay Soni KEY MANAGERIAL PERSONNEL Remuneration 10500000 Approved 4792000 0 0
11 Izmo Limited Shashi Soni KEY MANAGERIAL PERSONNEL Remuneration 2500000 Approved 1050000 0 0
12 Izmo Limited Kiran Soni KEY MANAGERIAL PERSONNEL Remuneration 4000000 Approved 1800000 0 0
13 Izmo Limited HUGHES PRECISION MANUFACTURING nPRIVATE LIMITED Having Common Director Sale of goods or services 1845000 Approved 1845000 118000 788000
14 Izmo Limited Sonal Jaju KEY MANAGERIAL PERSONNEL Remuneration 1200000 Approved 60000 0 0
15 Izmo Limited Varun Kumar A S KEY MANAGERIAL PERSONNEL Remuneration Approved 314000 0 0
Total value of transaction during the reporting period 87344000