Integrated Filing — IndAS



General information about company
Scrip Code 506109
NSE Symbol GENESYS
MSEI Symbol NOTLISTED
ISIN INE727B01026
Name of company Genesys International Corporation 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 27-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 Geographical information system
Start date and time of board meeting 30-May-2025   17:30:00
End date and time of board meeting 30-May-2025   18:35:00
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



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 941642000 3110315000
Other income 1072000 43556000
Total income 942714000 3153871000
2 Expenses
(a) Cost of materials consumed 192977000 786357000
(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 177733000 629880000
(e) Finance costs 30819000 87803000
(f) Depreciation, depletion and amortisation expense 152852000 550279000
(f) Other Expenses
1 other Expenses 73165000 272790000
Total other expenses 73165000 272790000
Total expenses 627546000 2327109000
3 Total profit before exceptional items and tax 315168000 826762000
4 Exceptional items 0 0
5 Total profit before tax 315168000 826762000
6 Tax expense
7 Current tax 42703000 157088000
8 Deferred tax 82492000 108638000
9 Total tax expenses 125195000 265726000
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 189973000 561036000
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 189973000 561036000
17 Other comprehensive income net of taxes 3783000 20677000
18 Total Comprehensive Income for the period 193756000 581713000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 189470000 562232000
Total profit or loss, attributable to non-controlling interests 503000 -1196000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 193218000 582437000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 538000 -724000
21 Details of equity share capital
Paid-up equity share capital 199011000 199011000
Face value of equity share capital 5 5
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 4.77 14.14
Diluted earnings (loss) per share from continuing operations 4.74 14.03
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 4.77 14.14
Diluted earnings (loss) per share from continuing and discontinued operations 4.74 14.03
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 to audited consolidated financial resultsttttt n1The Group is engaged in providing advanced geospatial content and solutions including 3D mapping. n n n2 The audited consolidated financial results have been reviewed and recommended by the Audit Committee. The Board of Directors at its meeting held on May 30 2025 approved the same. The statutory auditors have expressed an unmodified opinion on these results. n n3 The above Statement has been prepared in accordance with the recognition and measurement principles laid down in Ind AS 34 Interim Financial Reporting prescribed under Section 133 of the Companies Act 2013 as amended read with relevant rules there under and in terms of Regulation 33 of the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations 2015 as amended. n n4 The Honble National Company Law Tribunal, Mumbai Bench vide order dated July 08 2024 sanctioned a scheme of amalgamation of its Wholly Owned Subsidiary Virtual World Spatial Technologies Private Limited Transferor Company with Genesys International Corporation Limited Transferee Company. The appointed date of the scheme is April 01 2023. The amalgamation has been accounted in accordance with Appendix C of Ind AS 103 Business Combination of entities under common control at the carrying value of the assets and liabilities of its subsidiary n n5 On 17th May 2025 the holding company has by way of Qualified Institutions Placement in accordance with SEBI lssue of Capital and Disclosure Requirements Regulations 2018 allotted 1739625 equity shares of face value of Rs.5 per share at a price of Rs.632.32 per share aggregating to Rs.11000 lakhs n n6 The audited consolidated financial results for the three months ended 31 March 2025 and 31 March 2024 are the balancing figures between the audited figures for the year then ended and year to date figures upto the third quarter of the respective financial years which were subject to limited review. n n7 The Group operates only in one Segment GIS based services for the purpose of IND AS 108 Segmental reporting hence disclosure as per IND AS 108 Operating Segment is not required n n8. Previous period figures have been regrouped reclassified wherever necessary



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 667513000
Capital work-in-progress 23513000
Investment property 0
Goodwill 0
Other intangible assets 610171000
Intangible assets under development 1532322000
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 2660000
Other non-current financial assets 231973000
Total non-current financial assets 234633000
Deferred tax assets (net) 113117000
Other non-current assets 45203000
Total non-current assets 3226472000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 2219947000
Cash and cash equivalents 33436000
Bank balance other than cash and cash equivalents 145669000
Loans, current 360000
Other current financial assets 2064700000
Total current financial assets 4464112000
Current tax assets (net) 1859000
Other current assets 87217000
Total current assets 4553188000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 7779660000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 199011000
Other equity 5356378000
Total equity attributable to owners of parent 5555389000
Non controlling interest 15433000
Total equity 5570822000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 143082000
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 79526000
Total non-current financial liabilities 222608000
Provisions, non-current 94637000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 317245000
Current liabilities
Current financial liabilities
Borrowings, current 955338000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 44232000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 326250000
Total Trade payable 370482000
Other current financial liabilities 331568000
Total current financial liabilities 1657388000
Other current liabilities 76395000
Provisions, current 26083000
Current tax liabilities (Net) 131727000
Deferred government grants, Current 0
Total current liabilities 1891593000
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 2208838000
Total equity and liabilites 7779660000
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 of net defined benefit plans (net of taxes) 241000 -926000
Total Amount of items that will not be reclassified to profit and loss 241000 -926000
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 Exchange differences on translation of financial statements of foreign operations 3542000 21603000
Total Amount of items that will be reclassified to profit and loss 3542000 21603000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 3783000 20677000



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 826762000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 87803000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -815334000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 19991000
Adjustments for decrease (increase) in other non-current assets -5351000
Adjustments for other financial assets, non-current -162764000
Adjustments for other financial assets, current -1011492000
Adjustments for other bank balances 15000
Adjustments for increase (decrease) in trade payables, current 76173000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -18117000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 550279000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -7211000
Adjustments for provisions, non-current 16674000
Adjustments for other financial liabilities, current -13516000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -6886000
Adjustments for dividend income 0
Adjustments for interest income 19218000
Adjustments for share-based payments 29683000
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) 0
Other adjustments for non-cash items 34422000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -1244849000
Net cash flows from (used in) operations -418087000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 110496000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -528583000
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 870000
Purchase of property, plant and equipment 36802000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 107797000
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 397773000
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 18140000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 352173000
Net cash flows from (used in) investing activities -171189000
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 51179000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 579982000
Repayments of borrowings 0
Payments of lease liabilities 52198000
Dividends paid 0
Interest paid 74050000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 504913000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -194859000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents -4379000
Net increase (decrease) in cash and cash equivalents -199238000
Cash and cash equivalents cash flow statement at beginning of period 232674000
Cash and cash equivalents cash flow statement at end of period 33436000





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 MSKA & Associates Chartered Accountants Yes 31-Jul-2027