INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol MICROPRO
MSEI Symbol NOTLISTED
ISIN INE0PZK01014
Name of Company MICROPRO SOFTWARE SOLUTIONS LIMITED
Type of company SME
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 14-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Half yearly
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 14-11-2025   16:30:00
End date and time of board meeting 14-11-2025   18:00:00
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 Not applicable


Financial Results — Other than Bank

Amount in (Lakhs)

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 01-04-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Revenue From Operations
Revenue from operations 812.65 812.65
Other income 59.31 59.31
Total Income 871.96 871.96
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 198.14 198.14
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 30.00 30.00
(d) Employee benefit expense 435.89 435.89
(e) Finance costs 3.04 3.04
(f) Depreciation and amortisation expense 111.89 111.89
(g) Other Expenses
1 Purchase of Service 167.17 167.17
2 Other Expenses 104.30 104.30
Total other expenses 271.47 271.47
Total expenses 1,050.43 1,050.43
3 Profit before exceptional and extraordinary items and tax (178.47) (178.47)
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax (178.47) (178.47)
6 Extraordinary items 0.00 0.00
7 Profit before tax (178.47) (178.47)
8 Tax Expense
Current tax 0.00 0.00
Deferred tax 32.08 32.08
Total tax expenses 32.08 32.08
9 Net Profit Loss for the period from continuing operations (210.55) (210.55)
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest (210.55) (210.55)
14 Share of profit (loss) of associates 0.00 0.00
15 Profit (loss) of minority interest 0.00 0.00
16 Net profit (Loss) for the period (210.55) (210.55)
17 Details of equity share capital
Paid-up equity share capital 1,429.94 1,429.94
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -1.47 -1.47
Diluted earnings (loss) per share from continuing and discontinued operations -1.47 -1.47
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

Amount in (Lakhs)

A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited
D Nature of report standalone or consolidated Consolidated
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax (178.47)
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 3.04
Adjustments for depreciation and amortisation expense 111.89
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for share-based payments 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 13.13
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 128.06
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 30.00
Adjustments for decrease (increase) in trade receivables 332.77
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for increase (decrease) in trade payables (218.40)
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for provisions 0.00
Total adjustments for working capital 144.37
Total adjustments for reconcile profit (loss) 272.43
Net cash flows from (used in) operations 93.96
Dividends received 0.00
Interest paid 0.00
Interest received (39.99)
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items 53.97
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 53.97
4 Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property plant and equipment 0.00
Purchase of property plant and equipment 195.95
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 39.99
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (155.96)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (155.96)
Cash flows from used in financing activities
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Dividends paid 0.00
Interest paid 3.04
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items (3.04)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities (3.04)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (105.03)
6 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents (5.54)
Net increase (decrease) in cash and cash equivalents (110.57)
Cash and cash equivalents cash flow statement at beginning of period 1,330.16
Cash and cash equivalents cash flow statement at end of period 1,219.59


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Equity and liabilities
1 Shareholders' funds
Share capital 1,429.94
Reserves and surplus 2,912.39
Money received against share warrants 0.00
Total shareholders' funds 4,342.33
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest
5 Non-current liabilities
Long-term borrowings 0.00
Deferred tax liabilities (net) 61.23
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities 0.00
Long-term provisions 46.51
Total non-current liabilities 107.74
6 Current liabilities
Short-term borrowings 0.00
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 5.68
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 109.44
Total Trade payable 115.12
Other current liabilities 234.59
Short-term provisions 0.00
Total current liabilities 349.71
Total equity and liabilities 4,799.78
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 1,131.76
Producing properties 0.00
Intangible assets 151.35
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 0.00
Intangible assets under development or work-in-progress 326.62
Total Property, Plant and Equipment and Intangible assets 1,609.73
ii Non-current investments 37.00
v Deferred tax assets (net) 0.00
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 0.00
viii Other non-current assets 172.54
Total non-current assets 1,819.27
Current assets
Current investments 0.00
Inventories 1.31
Trade receivables 1,095.23
Cash and cash equivalents 1,219.61
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 662.96
Other current assets 1.40
Total current assets 2,980.51
Total assets 4,799.78
Disclosure of notes on assets and liabilities


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-04-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 IT Services 580.89 580.89
2 Trading of IT products 231.76 231.76
Total Segment Revenue 812.65 812.65
Less: Inter segment revenue
Revenue from operations 812.65 812.65
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 IT Services 51.60 51.60
2 Trading of IT products 33.62 33.62
Total Profit before tax 85.22 85.22
i. Finance cost 3.04 3.04
ii. Other Unallocable Expenditure net off Unallocable income 260.65 260.65
Profit before tax (178.47) (178.47)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 IT Services 2,279.99 2,279.99
2 Trading of IT products 42.67 42.67
3 IT Services 2,279.99 2,279.99
4 Trading of IT products 42.67 42.67
Total Segment Asset 2,322.66 2,322.66
Un-allocable Assets 2,477.12 2,477.12
Net Segment Asset 4,799.78 4,799.78
4 Segment Liabilities
Segment Liabilities
1 IT Services 307.31 307.31
2 Trading of IT products 76.04 76.04
3 IT Services 307.31 307.31
4 Trading of IT products 76.04 76.04
Total Segment Liabilities 383.35 383.35
Un-allocable Liabilities 74.10 74.10
Net Segment Liabilities 457.45 457.45
Disclosure of notes on segments