INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol ACCORD
MSEI Symbol NOTLISTED
ISIN INE113X01015
Name of Company ACCORD SYNERGY 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 04-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Yearly
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 Multi segment
Description of single segment
Start date and time of board meeting 04-05-2026   12:00:00
End date and time of board meeting 04-05-2026   13:00:00
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 Declaration of unmodified opinion
Whether the company has any related party? No
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? No
(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
(III) Whether the company is a high value debt listed entity according to regulation 15 (1A)? Yes
(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? No
(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 25-02-2025
Indicate Company website link for updated RPT policy of the Company www.accordsynergy.com
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
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Revenue From Operations
Revenue from operations 1,767.82 3,682.09
Other income 12.27 60.25
Total Income 1,780.09 3,742.34
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (97.09) (73.02)
(d) Employee benefit expense 666.54 1,347.18
(e) Finance costs 4.58 6.57
(f) Depreciation and amortisation expense 5.69 11.21
(g) Other Expenses
1 Other Expenses 1,182.00 2,320.13
2 NA 0.00 0.00
3 NA 0.00 0.00
4 NA 0.00 0.00
5 NA 0.00 0.00
6 NA 0.00 0.00
7 NA 0.00 0.00
8 NA 0.00 0.00
9 NA 0.00 0.00
10 NA 0.00 0.00
Total other expenses 1,182.00 2,320.13
Total expenses 1,761.72 3,612.07
3 Profit before exceptional and extraordinary items and tax 18.37 130.27
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 18.37 130.27
6 Extraordinary items 0.00 0.00
7 Profit before tax 18.37 130.27
8 Tax Expense
Current tax 0.00 0.00
Deferred tax (0.12) (3.20)
Total tax expenses (0.12) (3.20)
9 Net Profit Loss for the period from continuing operations 18.49 133.47
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 18.49 133.47
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 18.49 133.47
17 Details of equity share capital
Paid-up equity share capital 347.20 347.20
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 0.00
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0 0
Diluted earnings (loss) per share from continuing and discontinued operations 0 0
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 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 130.27
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 5.95
Adjustments for depreciation and amortisation expense 11.21
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss (47.01)
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) 0.00
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) (29.85)
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (73.02)
Adjustments for decrease (increase) in trade receivables 33.36
Adjustments for decrease (increase) in other current assets (106.67)
Adjustments for increase (decrease) in trade payables (4.47)
Adjustments for increase (decrease) in other current liabilities (7.26)
Adjustments for provisions 16.38
Total adjustments for working capital (141.68)
Total adjustments for reconcile profit (loss) (171.53)
Net cash flows from (used in) operations (41.26)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items (41.26)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities (41.26)
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 137.60
Purchase of property plant and equipment 6.52
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 0.00
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 131.08
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities 131.08
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 19.98
Repayments of borrowings 0.00
Dividends paid 0.00
Interest paid 5.95
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items 14.03
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 14.03
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 103.85
6 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 103.85
Cash and cash equivalents cash flow statement at beginning of period 49.43
Cash and cash equivalents cash flow statement at end of period 153.28


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 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 347.20
Reserves and surplus 1,140.39
Money received against share warrants 0.00
Total shareholders' funds 1,487.59
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest
5 Non-current liabilities
Long-term borrowings 70.64
Deferred tax liabilities (net) 0.00
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities
1 NA 0.00
2 NA 0.00
3 NA 0.00
4 NA 0.00
5 NA 0.00
Total of Other long-term liabilities 0.00
Long-term provisions 37.23
Total non-current liabilities 107.87
6 Current liabilities
Short-term borrowings 0.00
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 8.43
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 77.83
Total Trade payable 86.26
Other current liabilities
1 OTHER CURRENT LIABLITIES 233.88
2 NA 0.00
3 NA 0.00
4 NA 0.00
5 NA 0.00
Total of Other long-term liabilities 233.88
Short-term provisions 15.99
Total current liabilities 336.13
Total equity and liabilities 1,931.59
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 66.10
Producing properties 0.00
Intangible assets 21.29
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 0.00
Intangible assets under development or work-in-progress 0.00
Total Property, Plant and Equipment and Intangible assets 87.39
ii Non-current investments 0.00
v Deferred tax assets (net) 7.66
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 0.00
Other non-current assets
1 OTHER NON CURRENT ASSETS 64.67
2 NA 0.00
3 NA 0.00
4 NA 0.00
5 NA 0.00
Total of Other non-current assets 64.67
Total non-current assets 159.72
Current assets
Current investments 80.00
Inventories 264.41
Trade receivables 917.21
Cash and cash equivalents 153.28
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 356.97
Other current assets
1 NA 0.00
2 NA 0.00
3 NA 0.00
4 NA 0.00
5 NA 0.00
Total of Other current assets 0.00
Total current assets 1,771.87
Total assets 1,931.59
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block

Textual Information(1)


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 01-10-2025 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results 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)
1 TELECOME SERVICES 1,742.32 3,579.24
2 CIVIL CONTRACTS 0.00 0.00
3 RECRUTMENT DEPARTMENT 25.50 102.86
Total Segment Revenue 1,767.82 3,682.10
Less: Inter segment revenue 0.00 0.00
Revenue from operations 1,767.82 3,682.10
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 TELECOME SERVICES 2.68 73.60
2 CIVIL CONTRACTS (12.28) (26.98)
3 RECRUTMENT DEPARTMENT 20.28 29.97
Total Profit before tax 10.68 76.59
i. Finance cost 4.58 6.57
ii. Other Unallocable Expenditure net off Unallocable income (12.27) (60.25)
Profit before tax 18.37 130.27
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 TELECOME SERVICES 1,625.39 1,625.39
2 CIVIL CONTRACTS 200.22 200.22
3 RECRUTMENT DEPARTMENT 25.98 25.98
Total Segment Asset 1,851.59 1,851.59
Un-allocable Assets 80.00 80.00
Net Segment Asset 1,931.59 1,931.59
4 Segment Liabilities
Segment Liabilities
1 TELECOME SERVICES 366.49 366.49
2 CIVIL CONTRACTS 0.00 0.00
3 RECRUTMENT DEPARTMENT 15.86 15.86
Total Segment Liabilities 382.35 382.35
Un-allocable Liabilities 53.22 53.22
Net Segment Liabilities 435.57 435.57
Disclosure of notes on segments




Details of Impact of Audit Qualification

Amount in (Lakhs)

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 B K H % Yes 29-02-2028


Signatory Details

Name of signatory
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Place
Date