Integrated Filing — IndAS



General information about company
Scrip Code 512161
NSE Symbol SECURKLOUD
MSEI Symbol NOTLISTED
ISIN INE650K01021
Name of company SECUREKLOUD 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 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 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 Information Technology Services
Start date and time of board meeting 30-May-2025   13:30:00
End date and time of board meeting 30-May-2025   15:30:00
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 359585000 1676668000
Other income 13154000 29458000
Total income 372739000 1706126000
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 321132000 1557992000
(e) Finance costs 59252000 161456000
(f) Depreciation, depletion and amortisation expense 15288000 79033000
(f) Other Expenses
1 Professional and Consultancy Charges 27177000 118834000
2 Rent 5375000 21721000
3 Repairs and maintenance 2990000 4039000
4 Insurance expenses 7277000 35433000
5 Fees, Rates and taxes 4187000 6729000
6 Sales and Marketing Expenses 7228000 23421000
7 Cloud Hosting and Communication Charges 18593000 55136000
8 Payments to auditors 1216000 4870000
9 Bank Charges 2243000 40982000
10 Miscellaneous expenses 22032000 50907000
Total other expenses 98318000 362072000
Total expenses 493990000 2160553000
3 Total profit before exceptional items and tax -121251000 -454427000
4 Exceptional items 0 0
5 Total profit before tax -121251000 -454427000
6 Tax expense
7 Current tax -2231000 3044000
8 Deferred tax 1996000 847000
9 Total tax expenses -235000 3891000
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 -121016000 -458318000
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 -121016000 -458318000
17 Other comprehensive income net of taxes 2243000 2426000
18 Total Comprehensive Income for the period -118773000 -455892000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 24660000 -139310000
Total profit or loss, attributable to non-controlling interests -145676000 -319008000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 26903000 -136884000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -145676000 -319008000
21 Details of equity share capital
Paid-up equity share capital 167053000 167053000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 592357000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.81 -4.1
Diluted earnings (loss) per share from continuing operations 0.81 -4.1
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 0.81 -4.1
Diluted earnings (loss) per share from continuing and discontinued operations 0.81 -4.1
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes n n1. The above consolidated financial results for the quarter and twelve months ended March 31 2025 were reviewed by the audit committee and approved by the Board of Directors in its meeting held on May 30 2025 in line with Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 The Statutory auditors of the Company have carried out an audit of the consolidated financial results and have issued an unmodified review opinion on the same in accordance with SEBI Circular No CIR CFD CMD1 44 2019 dated March 29 2019 The review report of the statutory auditors is being filed with the National Stock Exchange of India Limited NSE and BSE Ltd BSE and is also available on the Companys website The Consolidated financial results have been prepared in accordance with applicable Indian Accounting Standards as prescribed under Section 133 of the Companies Act 2013 read with Rule 3 of the Companies Indian Accounting Standards Rules 2015 as amended from time to time n n2. The Company operates in a single segment ie Information and Technology Services and hence does not have any additional disclosures to be made under Ind AS 108 Operating Segments n n n3. On October 21 2024 Healthcare Triangle Inc Company acquired all of the business assets and operations relating to cloud and technology domain of SecureKloud Technologies Inc Target a Nevada corporation. This a common control transaction and the consideration for the Acquired Assets consisted of the issuance of 1600000 shares Series B Convertible Preferred Stock in the Company which may be convertible each into 10 common shares at the holders option subject to shareholders approval for a total consideration of USD 7 point 44 million n n4. On February 27 2025 Healthcare Triangle Inc the Company entered into Securities Purchase Agreements dated February 27 2025 the Purchase Agreement with institutional investors the Investors for the private placement of 36 190 485 units each a Unit each Unit consisting of one share of the Companys common stock Common Stock or one pre funded warrant a Pre Funded Warrant to purchase one share of common stock one Series A Warrant a Series A Warrant to purchase one share of common stock and one Series B Warrant a Series B Warrant and together with the Series A Warrant the Purchase Warrants to purchase one share of common stock at an offering price of dollar 0 point 42 per Unit or 0 point 41999 per Unit in the case of Units that include pre-funded warrants The entire transaction has been priced at the market under Nasdaq rules and closed on February 28 2025 n n5. SecureKloud Technologies Limited the Company consolidates the financial statements of its overseas subsidiary in accordance with Indian Accounting Standard Ind AS 110 Consolidated Financial Statements Mr Suresh Venkatachari Chairman of the Company holds 20000 Series A Preferred Stocks 1000 votes per Series A preferred stock in Healthcare Triangle Inc which gives the Company 55 percent of the voting rights The Board has evaluated the governance structure and voting rights in Healthcare Triangle Inc its overseas subsidiary and concluded that it exercises control as defined under Ind AS 110 Accordingly the financial statements of the overseas subsidiary have been consolidated line by line on a uniform accounting basis after eliminating all intra group balances transactions unrealized gains and losses n n6. On May 27 2025 QuantumNexis Inc a 100 percent subsidiary of Healthcare Triangle Inc announced the acquisitions of Niyama Healthcare Inc and Ezovion Solutions for an aggregate consideration up to Five Million Seven Hundred Thousand Dollars 5700000 payable 1500000 as upfront cash 3000000 in common stocks and an earn out of up to 1200000 payable in cash based on the achievement of certain agreedupon financial targets during the first 12 months following the closing date n n7. The financial statements do not include any adjustments that might result from the outcome of this uncertainty Our opinion is not modified in respect of the above matter n n8. The figures for the quarters ended March 31 2025 and March 31 2024 are the balancing figures between the audited figures for the year ended March 31 2025 and March 31 2024 and unaudited year to date figures for the nine months ended December 31 2024 and December 31 2023 respectively which were subject to limited review by the Statutory Auditors n n9.The figures in the previous period financial results have been reclassified to confirm to the presentation of the current quarter financial results These reclassifications have no effect on the previously reported net loss profit



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 23824000
Capital work-in-progress 0
Investment property 0
Goodwill 1282716000
Other intangible assets 112109000
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 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 7644000
Total non-current financial assets 7644000
Deferred tax assets (net) 5192000
Other non-current assets 295000
Total non-current assets 1431780000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 196685000
Cash and cash equivalents 598138000
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets 74769000
Total current financial assets 869592000
Current tax assets (net) 10874000
Other current assets 44372000
Total current assets 924838000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2356618000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 167053000
Other equity 78006000
Total equity attributable to owners of parent 245059000
Non controlling interest 514351000
Total equity 759410000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 371911000
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 13689000
Total non-current financial liabilities 385600000
Provisions, non-current 19906000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 405506000
Current liabilities
Current financial liabilities
Borrowings, current 672420000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 894000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 244296000
Total Trade payable 245190000
Other current financial liabilities 218659000
Total current financial liabilities 1136269000
Other current liabilities 50068000
Provisions, current 5365000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 1191702000
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 1597208000
Total equity and liabilites 2356618000
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
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 -2243000 -2426000
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 2243000 2426000



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 -454427000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 161456000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 131588000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 24397000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 7080000
Adjustments for other financial assets, current -63155000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -156785000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 79033000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -365000
Adjustments for provisions, non-current -1540000
Adjustments for other financial liabilities, current 16890000
Adjustments for other financial liabilities, non-current -234604000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 8265000
Adjustments for fair value losses (gains) -6459000
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) 13120000
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) -21079000
Net cash flows from (used in) operations -475506000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 11550000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -487056000
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 0
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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -5278000
Net cash flows from (used in) investing activities -5278000
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 1156369000
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 1039059000
Repayments of borrowings 1083645000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 107943000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 1003840000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 511506000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 50947000
Net increase (decrease) in cash and cash equivalents 562453000
Cash and cash equivalents cash flow statement at beginning of period 35685000
Cash and cash equivalents cash flow statement at end of period 598138000





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 M/s K Gopal Rao & Co Yes 28-Feb-2027