IRIS2025-07-012025-09-30IRIS2025-09-30IRIS2025-03-31IRIS2025-04-012025-09-30IRIS2025-07-012025-09-30in-capmkt:OtherExpenses1MemberIRIS2025-04-012025-09-30in-capmkt:OtherExpenses1MemberIRIS2025-07-012025-09-30in-capmkt:ReportableSegments1MemberIRIS2025-07-012025-09-30in-capmkt:ReportableSegments2MemberIRIS2025-07-012025-09-30in-capmkt:ReportableSegments3MemberIRIS2025-07-012025-09-30in-capmkt:ReportableSegments4MemberIRIS2025-07-012025-09-30in-capmkt:ReportableSegments5MemberIRIS2025-07-012025-09-30in-capmkt:ReportableSegments6MemberIRIS2025-04-012025-09-30in-capmkt:ReportableSegments1MemberIRIS2025-04-012025-09-30in-capmkt:ReportableSegments2MemberIRIS2025-04-012025-09-30in-capmkt:ReportableSegments3MemberIRIS2025-04-012025-09-30in-capmkt:ReportableSegments4MemberIRIS2025-04-012025-09-30in-capmkt:ReportableSegments5MemberIRIS2025-04-012025-09-30in-capmkt:ReportableSegments6MemberIRIS2025-07-012025-09-30in-capmkt:ReportableSegments1MemberIRIS2025-07-012025-09-30in-capmkt:ReportableSegments2MemberIRIS2025-07-012025-09-30in-capmkt:ReportableSegments3MemberIRIS2025-07-012025-09-30in-capmkt:ReportableSegments4MemberIRIS2025-07-012025-09-30in-capmkt:ReportableSegments5MemberIRIS2025-07-012025-09-30in-capmkt:ReportableSegments6MemberIRIS2025-04-012025-09-30in-capmkt:ReportableSegments1MemberIRIS2025-04-012025-09-30in-capmkt:ReportableSegments2MemberIRIS2025-04-012025-09-30in-capmkt:ReportableSegments3MemberIRIS2025-04-012025-09-30in-capmkt:ReportableSegments4MemberIRIS2025-04-012025-09-30in-capmkt:ReportableSegments5MemberIRIS2025-04-012025-09-30in-capmkt:ReportableSegments6MemberIRIS2025-07-012025-09-30in-capmkt:ReportableSegments1MemberIRIS2025-09-30in-capmkt:ReportableSegments1MemberIRIS2025-07-012025-09-30in-capmkt:ReportableSegments2MemberIRIS2025-09-30in-capmkt:ReportableSegments2MemberIRIS2025-07-012025-09-30in-capmkt:ReportableSegments3MemberIRIS2025-09-30in-capmkt:ReportableSegments3MemberIRIS2025-07-012025-09-30in-capmkt:ReportableSegments4MemberIRIS2025-09-30in-capmkt:ReportableSegments4MemberIRIS2025-07-012025-09-30in-capmkt:ReportableSegments5MemberIRIS2025-09-30in-capmkt:ReportableSegments5MemberIRIS2025-07-012025-09-30in-capmkt:ReportableSegments6MemberIRIS2025-09-30in-capmkt:ReportableSegments6MemberIRIS2025-07-012025-09-30in-capmkt:ReportableSegments1MemberIRIS2025-09-30in-capmkt:ReportableSegments1MemberIRIS2025-07-012025-09-30in-capmkt:ReportableSegments2MemberIRIS2025-09-30in-capmkt:ReportableSegments2MemberIRIS2025-07-012025-09-30in-capmkt:ReportableSegments3MemberIRIS2025-09-30in-capmkt:ReportableSegments3MemberIRIS2025-07-012025-09-30in-capmkt:ReportableSegments4MemberIRIS2025-09-30in-capmkt:ReportableSegments4MemberIRIS2025-07-012025-09-30in-capmkt:ReportableSegments5MemberIRIS2025-09-30in-capmkt:ReportableSegments5MemberIRIS2025-07-012025-09-30in-capmkt:ReportableSegments6MemberIRIS2025-09-30in-capmkt:ReportableSegments6MemberIRIS2025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1IRIS2025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1IRIS2025-07-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss1IRIS2025-07-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss2IRIS2025-04-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss1IRIS2025-04-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss2IRIS2025-07-012025-09-30AuditorDomain1iso4217:INRiso4217:INRxbrli:shares540735IRISNOTLISTEDINE864K01010IRIS BUSINESS SERVICES LIMITEDMain BoardEquity2025-04-012026-03-312025-11-132025-11-06INRLakhsQuarterlySecond quarterMulti segment2025-11-1315:00:002025-11-1317:00:00trueCash Flow IndirectDeclaration of unmodified opinion2025-07-012025-09-30UnauditedConsolidated285635000253640003109990000001685260008250005069000115616000290036000209630000209630002575000025750000183880001358197000208081000115011600001168504000-478100011637230001168524000-200001163738000-15000205582000100.890.8855.9755.3556.8656.23Notes <BR> a. The Consolidated financial results of the Company have been prepared in accordance with Indian Accounting Standards prescribed under section 133 of the Companies Act, 2013 read with the Companies Indian Accounting Standards Rules, 2015 as amended from time to time and other recognised accounting practices generally accepted in India. <BR> b. The above Consolidated financial results for the quarter and half year ended September 30, 2025 were reviewed, and recommended by the Audit committee of the Board and approved by the Board of Directors at its meeting held on November 13, 2025. <BR> c. The consolidated financial results include financial results of the following entities <BR> <BR> Sr.No. Name of the Companies Relationship <BR> 1 IRIS Business Services Limited Parent <BR> 2 IRIS Logix Solutions Private Limited Subsidiary up to the date of transfer <BR> 3 IRIS Business Services Asia Pte. Ltd Subsidiary <BR> 4 IRIS Business Services LLC Wholly Owned Subsidiary <BR> 5 Atanou S.r.l. Wholly Owned Subsidiary <BR> 6 IRIS Regtech Sdn. Bhd. Wholly Owned Subsidiary <BR> <BR> d. Based on the management approach as defined in IndAS 108 Operating Segments, the Chief Operating Decision Maker evaluates the Groups performance on three business segments, namely SupTech, RegTech, and DataTech. These segments represent separate lines of business that generate revenues and incur expenses independently from each other. For internal reporting and decisionmaking purposes, the CODM evaluates segment performance based on revenues and directly attributable costs, without allocation of costs that cannot be directly attributable to the business segment. Accordingly, costs that are not directly attributable to business segment are disclosed separately as unallocated expenses. Previous period figures <BR> have been regrouped/reclassified wherever necessary to conform to the above presentation. <BR> <BR> e. With respect to our investment in IRIS Business Services, LLC incorporated in USA the Subsidiary as at September 30, 2025 the total liabilities exceeded its total assets by Rs. 57.01 lakhs. The Company is committed to provide necessary financial support as and when necessary. Considering the future prospect of the Subsidiary and continued support of the Company, the investment in the Subsidiary is measured at cost. <BR> <BR> f. In the light of the future prospect of the Subsidiary and committed continued support of Parent, financial results of the subsidiary mentioned in point e have been prepared on a going concern basis and the same is considered for preparation of consolidated financial results. <BR> <BR> g. During the quarter ended 30 September 2025, the Company divested its Tax Technology GST Application Service Provider GST ASP business, along with its 100per cent equity stake in IRIS Logix Solutions Private Limited, to Sovos Compliance Limited, UK, and its einvoicing business in Malaysia to Sovos Malaysia. The divestments form part of a strategic initiative to simplify operations and focus on core business lines. The transactions resulted in recognition of an exceptional gain, and the GST ASP business has been presented as discontinued operations in accordance with Ind AS 105. <BR> <BR> h. Corresponding previous year / periods figures have been regrouped and reclassified wherever necessary. <BR> <BR> For and on behalf of Board of Directors <BR> <BR> K Balachandran <BR> Whole Time Director and CEO <BR> DIN 00080055 <BR> Date November 13th, 2025 <BR> Place Mumbai <BR> <BR> <BR> The Company has divested its GST ASP business operations during the reporting period. In the XBRL submission, figures reported across the financial results including the Statement of Profit and Loss, Assets and Liabilities, Cash Flow Statement, and related disclosures represent the combined results of continued and discontinued operations. This is due to the absence of specific tags or fields in the XBRL taxonomy for separate classification. Accordingly, no separate disclosure for continued and discontinued operations has been provided in segment reporting or other schedules <BR> 2025-04-012025-09-30UnauditedConsolidated53755700037311000574868000000312645000239400010032000220964000546035000288330000288330006767000067670000220660001353566000204885000114868100001170747000-6997000116375000011702740004730001163263000487000205582000101.071.0655.8955.2956.9656.35Other expense115616000Other expense220964000107580000355950007878200000940658000940658000115000008872600011660190000387159000260888000462233000490370005900001097860001269693000664090001336102000250212100020558200016853410001890923000175000189109800005448000544800053868000593160001290700027100002381800026528000191875000231310000185013000237890001115950005517070006110230002502121000SupTech166347000RegTech106265000DataTech4481000Others8542000Unallocated Income (Other income)0Unallocated Expenses (Not directly attributable)0SupTech328451000RegTech182506000DataTech8830000Others17770000Unallocated Income (Other income)0Unallocated Expenses (Not directly attributable)0285635000537557000285635000537557000SupTech47021000RegTech10974000DataTech-6091000Others3982000Unallocated Income (Other income)25363000Unallocated Expenses (Not directly attributable)-54597000SupTech94757000RegTech-2143000DataTech-4945000Others7933000Unallocated Income (Other income)37311000Unallocated Expenses (Not directly attributable)-9194900026652000409640006530002151000503600099800002096300028833000SupTech0RegTech0DataTech0Others0Unallocated Income (Other income)0Unallocated Expenses (Not directly attributable)0000SupTech0RegTech0DataTech0Others0Unallocated Income (Other income)0Unallocated Expenses (Not directly attributable)0000Note <BR> Assets and liabilities used in the Companys business are not identifiable to any of the reportable segment as these are used interchangeably between segments. The management believes that it not practicable to provide segment disclosures relating to total assets and liabilities. <BR> <BR> The Company has divested its GST ASP business operations during the reporting period. In the XBRL submission figures reported across the financial results including the Statement of Profit and Loss Assets and Liabilities Cash Flow Statement and related disclosures represent the combined results of continued and discontinued operations. This is due to the absence of specific tags or fields in the XBRL taxonomy for separate classification. Accordingly no separate disclosure for continued and discontinued operations has been provided in segment reporting or other schedules <BR> 2395000071300000026978000-53693000-2320000-25170000511210000131310000-6530000438610000233100001720000013789000000-95812000-66990000-1607000012763000000115326000127567900011731160000000000004567700000000000000079062300000000172000000-174318000-9934180000000002706000002155800013240000199600000-221720001575260000157526000304707000462233000Items that will not be reclassified to statement of profit and loss (net of taxes)-3231000-3231000Items that will not be reclassified to statement of profit and loss (net of taxes)-3231000-323100000Fair Value Changes on Derivatives Designated as cash flow hedge-3192000Exchange differences on translation of financial results of foreign operations1642000-1550000Fair Value Changes on Derivatives Designated as cash flow hedge-6097000Exchange differences on translation of financial results of foreign operations2331000-376600000-4781000-6997000UnauditedtrueKKC & ASSOCIATES LLPtrue2027-07-31