5439452025-10-012025-12-315439452025-04-012025-12-315439452025-10-012025-12-31in-capmkt:OtherExpenses1Member5439452025-10-012025-12-31in-capmkt:OtherExpenses2Member5439452025-10-012025-12-31in-capmkt:OtherExpenses3Member5439452025-10-012025-12-31in-capmkt:OtherExpenses4Member5439452025-10-012025-12-31in-capmkt:OtherExpenses5Member5439452025-10-012025-12-31in-capmkt:OtherExpenses6Member5439452025-10-012025-12-31in-capmkt:OtherExpenses7Member5439452025-10-012025-12-31in-capmkt:OtherExpenses8Member5439452025-10-012025-12-31in-capmkt:OtherExpenses9Member5439452025-04-012025-12-31in-capmkt:OtherExpenses1Member5439452025-04-012025-12-31in-capmkt:OtherExpenses2Member5439452025-04-012025-12-31in-capmkt:OtherExpenses3Member5439452025-04-012025-12-31in-capmkt:OtherExpenses4Member5439452025-04-012025-12-31in-capmkt:OtherExpenses5Member5439452025-04-012025-12-31in-capmkt:OtherExpenses6Member5439452025-04-012025-12-31in-capmkt:OtherExpenses7Member5439452025-04-012025-12-31in-capmkt:OtherExpenses8Member5439452025-04-012025-12-31in-capmkt:OtherExpenses9Member5439452025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15439452025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15439452025-10-012025-12-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares543945NETWEBNOTLISTEDINE0NT901020NETWEB TECHNOLOGIES INDIA LIMITEDMain BoardEquity2025-04-012026-03-312026-01-172026-01-08INRMillionsQuarterlyThird quarterSingle segmentComputer and Computer Servers2026-01-1713:30:002026-01-1715:20:00Declaration of unmodified opinionfalsefalseNot Applicable2025-10-012025-12-31UnauditedStandalone804925000066350000811560000066900200000-9130000235560000289200003622000015335000071349400009806600000980660000243240000431000024755000007331100000000733110000-2410000730700000113310000212.9412.940012.9412.941. The financial results of the Company have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards notified under Section 133 of the Companies Act read with Companies (Indian Accounting Standards) Rules, 2015 (as amended) and is in compliance with presentation and disclosure requirement of regulation 33 of SEBI LODR (Listing Obligation and Disclosure Requirements) regulation 2015 (as amended). The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on January 17, 2026. The statutory auditor of the company have carried out a limited review of the above financial results. <BR> 2. The Company has one subsidiary, Netweb Foundation, which is a not-for-profit entity incorporated under Section 8 of the Companies Act, 2013 (CIN U80902HR2022NPL103903). As per the provisions applicable to Section 8 companies, the profits are not available for distribution as dividends to shareholders. Therefore, the requirement for consolidation of financial statements is not applicable. <BR> 3. The Company has changed its accounting policy for valuation of Raw Materials, Finished Goods and Work in Progress from First In First Out (FIFO) to moving weighted average cost method w.e.f. 1st April, 2025. The Company believes that this change to moving weighted average cost method is preferable as it reflects better matching of the actual cost flows with the physical flow of goods and also improves comparability with Company's industry peers. Hence, it provides reliable and more relevant information to the users of financial statements about the Company's inventory valuation. <BR> In accordance with Ind AS 8, Accounting Policies, Changes in Accounting Estimates and Errors, this change in method of accounting for inventories has been retrospectively applied to all prior periods presented herein. Prior period comparative figures have been adjusted to reflect what results would have been had the company applied moving weighted average cost method of inventory valuation for inventories. The cumulative effect on retained earnings for these changes was INR 4.27 Millions at 1st April, 2024. <BR> 4. According to Indian Accounting Standards (Ind-AS) 108 on “Operating Segment” the Company has only one business segment i.e. “Computer servers”. <BR> 5. For the quarter ended December 31, 2025, exchange differences of INR 8.92 million is included under Other Expenses. For the nine months ended December 31, 2025, exchange differences of INR 35.02 million are included under Other Expenses pursuant to reclassification of exchange gain / loss reported in earlier quarters <BR> 6. On November 21, 2025, the Government of India notified the four Labour Codes – the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 – consolidating 29 existing labour laws. The Ministry of Labour & Employment has published draft Central Rules and FAQs to enable assessment of the financial impact arising from changes in regulations. <BR> The Company has assessed the potential impact of the aforesaid Labour Codes on its employee benefit obligations and related costs on the basis of management evaluation and the best information currently available, consistent with the guidance provided by the Institute of Chartered Accountants of India. <BR> Based on such assessment, the implementation of the new Labour Codes has not resulted in any material incremental impact on the Company’s financial position, results of operations or employee benefit obligations for the period ended December 31, 2025. Accordingly, no statutory impact or exceptional item has been recognised in the statement of profit and loss for the period ended December 31, 2025. <BR> The Company continues to monitor the finalisation of Central / State Rules and any clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. <BR> 7. The Company has granted 9,05,472 ESOPs to the employees and Key managerial personnel of the Company on January 21, 2023 after taking necessary approvals as disclosed in the Prospectus filed with SEBI. These ESOPs will vest over a period of 1-3 years. Additionally, during the previous year 2024-25, the Company has granted 4,935 ESOPs to the employees and Key managerial personnel of the Company on January 18, 2025 after taking necessary approvals from the Nomination and Remuneration commitee. These ESOPs will vest over a period of 1-2 years. Accordingly, the Company has recorded a cost of INR 20.49 million for the Nine month ended December 31, 2025 <BR> 2025-04-012025-12-31UnauditedStandalone140986100008607000014184680000109178800000206830000588520000480000001037700005027000001236770000018169800000181698000046188000028700004647500000135223000000001352230000-2100001352020000113310000223.8723.870023.8723.87Rent Expenses1500000Rates & Taxes540000Travelling and Conveyance expenses15810000Postage & Courier expenses13170000Utility Expenses9530000Office expenses8420000Legal and professional expenses35490000Technical Support Charges14760000Other Expenses54130000Rent Expenses4000000Rates & Taxes1410000Travelling and Conveyance expenses45940000Postage & Courier expenses30480000Utility Expenses25750000Office expenses22970000Legal and professional expenses93100000Technical Support Charges79940000Other Expenses199110000Re-measurement gains / (losses) on defined benefit plans-3220000-3220000Re-measurement gains / (losses) on defined benefit plans-280000-280000-810000-7000000-2410000-210000UnauditedtrueS.S Kothari Mehta & Co LLPtrue2028-08-31