<?xml version="1.0" encoding="UTF-8" standalone="no"?><!--IFIndAs V1.0 (07-10-2025)--><xbrli:xbrl xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:in-capmkt="http://www.sebi.gov.in/xbrl/2025-01-31/in-capmkt" xmlns:in-capmkt-ent="http://www.sebi.gov.in/xbrl/IntegratedFinance_IndAS/2025-01-31/in-capmkt/in-capmkt-ent" xmlns:in-capmkt-roles="http://www.sebi.gov.in/xbrl/IntegratedFinance_IndAS/2025-01-31/in-capmkt-roles" xmlns:in-capmkt-types="http://www.sebi.gov.in/xbrl/2025-01-31/in-capmkt-types" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:negated="http://www.xbrl.org/2009/role/negated" xmlns:net="http://www.xbrl.org/2009/role/net" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xl="http://www.xbrl.org/2003/XLink" xmlns:xlink="http://www.w3.org/1999/xlink"><link:schemaRef 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unitRef="INRPerShare">1.89</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The above results of iValue Infosolutions Limited  ('the Holding Company') and its Subsidiaries (together referred to as 'Group') were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 16th October, 2025.  The Statutory Auditors of the Company have conducted a Limited Review of the above Consolidated Financial Results for the Quarter Ended June 30, 2025. &lt;BR&gt; 
 &lt;BR&gt; 
2. The consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards (‘IND AS’) prescribed under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India and presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended.  &lt;BR&gt; 
 &lt;BR&gt; 
3. Information of Standalone Financial Results of the Company is as under: &lt;BR&gt; 
 &lt;BR&gt; 
	 	 	 	 	(Rs. in Lakhs) &lt;BR&gt; 
Sr. No.	Particulars	Quarter Ended 	Year Ended &lt;BR&gt; 
		June 30, 2025	March 31, 2025	June 30, 2024	March 31, 2025 &lt;BR&gt; 
		Unaudited	Unaudited	Unaudited	 Audited  &lt;BR&gt; 
A	Total Income	                          22,162 	                          26,393 	                            19,213 	                                     91,557  &lt;BR&gt; 
B	Profit before tax	                             1,364 	                            5,083 	                             1,304 	                                      11,172  &lt;BR&gt; 
C	Profit after tax	                             1,017 	                             3,711 	                                 970 	                                      8,303  &lt;BR&gt; 
 &lt;BR&gt; 
4. The Group is primarily engaged in a single business of providing Hardware and Software &amp; Allied Support which are governed by similar set of returns. The chief operating decision maker (CODM) identifies the Group's business as a single operating segment for the purpose of making decisions on allocation of resources and assessing its performance and accordingly, there is a single reportable segment in the context of the Operating Segment defined under lnd AS 108. &lt;BR&gt; 
 &lt;BR&gt; 
5. The financial results for the quarters ended March 31, 2025 and June 30, 2024, as reported  above have been approved by the Company’s Board of Directors, but have not been subjected to review by the statutory auditors. &lt;BR&gt; 
 &lt;BR&gt; 
6. In line with the requirements of Regulation 47(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the results are available on the Stock Exchanges website at (www.bseindia.com and www.nseindia.com) and on the Group's website at www.ivaluegroup.com. &lt;BR&gt; 
 &lt;BR&gt; 
7. The Group acts as an agent and recognizes revenue on a net basis for Software and Allied Support stream of revenue. The below table represents Gross sales billed to the customers and Gross purchases in respect of software and allied support services and net revenue recognised under revenue from operations: &lt;BR&gt; 
Particulars	Quarter Ended (Unaudited)	Year Ended &lt;BR&gt; 
(Audited) &lt;BR&gt; 
 	June 30, 2025	March 31, 2025	June 30, 2024	March 31, 2025 &lt;BR&gt; 
Gross sales billed to the Customers	                         60,642 	                          67,063 	                           47,126 	                                2,43,938  &lt;BR&gt; 
Netting of Gross Sales and Gross Purchase in respect of Software and Allied support services	                       (37,852)	                       (41,003)	                        (27,540)	                               (1,51,670) &lt;BR&gt; 
Revenue from operations	                  22,790 	                 26,060 	                   19,586 	                          92,268  &lt;BR&gt; 
 &lt;BR&gt; 
8. Subsequent to receipt of all the necessary clearances, the company got listed on the Bombay stock exchange and National stock exchange on September 25, 2025.</in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock><in-capmkt:DescriptionOfOtherExpenses contextRef="OneExpenses1D">Other Expenses</in-capmkt:DescriptionOfOtherExpenses><in-capmkt:OtherExpenses contextRef="OneExpenses1D" decimals="-5" unitRef="INR">120200000</in-capmkt:OtherExpenses><in-capmkt:DescriptionOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="D_ItemsThatWillNotBeReclassifiedToProfitAndLoss11">Remeasurements of post employment benefit obligations</in-capmkt:DescriptionOfItemThatWillNotBeReclassifiedToProfitAndLoss><in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="D_ItemsThatWillNotBeReclassifiedToProfitAndLoss11" decimals="-5" unitRef="INR">-1600000</in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss><in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="OneD" decimals="-5" unitRef="INR">-1600000</in-capmkt:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss><in-capmkt:IncomeTaxRelatingToItemsThatWillNotBeReclassifiedToProfitOrLoss contextRef="OneD" decimals="-5" unitRef="INR">-400000</in-capmkt:IncomeTaxRelatingToItemsThatWillNotBeReclassifiedToProfitOrLoss><in-capmkt:OtherComprehensiveIncome contextRef="OneD" decimals="-5" unitRef="INR">-1200000</in-capmkt:OtherComprehensiveIncome></xbrli:xbrl>