Integrated Filing — IndAS



General information about company
Scrip Code 532951
NSE Symbol GSS
MSEI Symbol NOTLISTED
ISIN INE871H01011
Name of company GSS INFOTECH 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 Multi segment
Description of single segment
Start date and time of board meeting 30-May-2025   18:30:00
End date and time of board meeting 31-May-2025   00:30:00
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 408056000 1251683000
Other income 54000 7088000
Total income 408110000 1258771000
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 158321000 599837000
(e) Finance costs 2977000 11140000
(f) Depreciation, depletion and amortisation expense 2048000 19547000
(f) Other Expenses
1 Other Expenses 253599000 638718000
Total other expenses 253599000 638718000
Total expenses 416945000 1269242000
3 Total profit before exceptional items and tax -8835000 -10471000
4 Exceptional items 0 0
5 Total profit before tax -8835000 -10471000
6 Tax expense
7 Current tax -1473000 3458000
8 Deferred tax -463000 -234000
9 Total tax expenses -1936000 3224000
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 -6899000 -13695000
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 -6899000 -13695000
17 Other comprehensive income net of taxes 16299000 16299000
18 Total Comprehensive Income for the period 9400000 2604000
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 261568000 261568000
Face value of equity share capital 10 10
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 -0.26 -0.52
Diluted earnings (loss) per share from continuing operations -0.26 -0.52
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 -0.26 -0.52
Diluted earnings (loss) per share from continuing and discontinued operations -0.26 -0.52
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 46857000
Capital work-in-progress 59372000
Investment property
Goodwill 3982772000
Other intangible assets 123830000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0
Trade receivables, non-current
Loans, non-current 441367000
Other non-current financial assets 8027000
Total non-current financial assets 449394000
Deferred tax assets (net)
Other non-current assets
Total non-current assets 4662225000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 357360000
Cash and cash equivalents 71103000
Bank balance other than cash and cash equivalents 6175000
Loans, current 0
Other current financial assets 194785000
Total current financial assets 629423000
Current tax assets (net) 44775000
Other current assets 62428000
Total current assets 736626000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 5398851000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 261569000
Other equity 3235719000
Total equity attributable to owners of parent 3497288000
Non controlling interest 0
Total equity 3497288000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1643048000
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 11793000
Total non-current financial liabilities 1654841000
Provisions, non-current 0
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 1654841000
Current liabilities
Current financial liabilities
Borrowings, current 0
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 54977000
Total Trade payable 54977000
Other current financial liabilities 190562000
Total current financial liabilities 245539000
Other current liabilities 1071000
Provisions, current 112000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 246722000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 1901563000
Total equity and liabilites 5398851000
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)
1 Software Business 388919000 993798000
2 Trading Business 19137000 257885000
Total Segment Revenue 408056000 1251683000
Less: Inter segment revenue 0 0
Revenue from operations 408056000 1251683000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Software Business 11422000 24772000
2 Trading Business -20218000 -14096000
Total Profit before tax -8796000 10676000
i. Finance cost 39000 39000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax -8835000 10380000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Software Business 6055683000 6055683000
2 Trading Business 786076000 786076000
Total Segment Asset 6841759000 6841759000
Un-allocable Assets 0 0
Net Segment Asset 6841759000 6841759000
4 Segment Liabilities
Segment Liabilities
1 Software Business 6055683000 6055683000
2 Trading Business 786076000 786076000
Total Segment Liabilities 6841759000 6841759000
Un-allocable Liabilities 0 0
Net Segment Liabilities 6841759000 6841759000
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 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 -16299000 -16299000
5 Total Other comprehensive income 16299000 16299000



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 -10471000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 11140000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 96268000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 280720000
Adjustments for decrease (increase) in other non-current assets 5310000
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 26332000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 25791000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 19547000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -1262000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -1619376000
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 0
Adjustments for share-based payments 0
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 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -1155530000
Net cash flows from (used in) operations -1166001000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 3458000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -1169459000
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 4507000
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 296000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -22762000
Net cash flows from (used in) investing activities -26973000
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 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 1629346000
Repayments of borrowings 440174000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 11140000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 10693000
Net cash flows from (used in) financing activities 1188725000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -7707000
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 -7707000
Cash and cash equivalents cash flow statement at beginning of period 78811000
Cash and cash equivalents cash flow statement at end of period 71104000





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 Ram Babu & Co. Yes 30-Jun-2027