5322712025-10-012025-12-315322712025-04-012025-12-315322712025-10-012025-12-31in-capmkt:OtherExpenses1Member5322712025-04-012025-12-31in-capmkt:OtherExpenses1Member5322712025-10-012025-12-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares532271ORCHASPNOTLISTEDINE215B01022Orchasp LimitedMain BoardEquity2025-04-012026-03-312026-02-102026-01-31INRLakhsQuarterlyThird quarterSingle segmentSoftware Development and Services2026-02-1011:00:002026-02-1015:00:00Declaration of unmodified opinion2025-10-012025-12-31UnauditedConsolidated43537000250000437870008100000371720000119000393100041303000248400002484000646000-64000582000019020000000190200001902000000063910100020.010.01000.010.01000Notes: <BR> 1. The Unaudited Quarterly Financial Results (Consolidated) of the company for the period ended 31st December 2025 have been prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under section 133 of the Companies Act 2013, read with Companies (Indian Accounting Standards) Rules 2015, as amended. <BR> <BR> 2. The above consolidated results were reviewed by the audit committee and taken on record by the board of Directors of the company at its meeting held on Tuesday the 10th February 2026.The Statutory Auditors of the Company have carried out the Limited Review of these results as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015. <BR> <BR> 3. In accordance with the requirement of IND AS-108 on segment reporting, the company has determined its business segment as computer programming consultancy, and related services. There are no other primary reportable segments and secondary reportable segments. <BR> <BR> 4. Consolidated Financial Results <BR> (a) There are no operations in the Subsidiary Inc & Cybermate Infotek Limited Inc, USA, there is no addition to the Profit & Loss account upon Consolidation during the period. <BR> (b) There are no operations in the Subsidiary Cybermate International Unipessoal, LDA, Portugal, there is no addition to the Profit & Loss account upon Consolidation during the period. <BR> <BR> (c) The newly incorporated subsidiary Orchasp Inc is yet to commence operations as the Tax Id i.e., EIN is yet to be received. <BR> <BR> 5. The statutory auditors have expressed a qualified opinion on the financial statements of the company pertaining to <BR> a. Investment in Wholly Owned Subsidiary at Portugal viz Cybermate International, Unipessoal, LDA. <BR> The Company has incorporated a Wholly Owned Subsidiary in the USA viz Orchasp Inc, on 9th December 2025. We are in the process of transferring the investment of Orchasp Ltd from Cybermate International, Unipessoal, LDA to Orchasp Inc. The process is expected to be completed in current period. <BR> <BR> b. Non-Receipt of trade receivables and payables due for more than 6 months. <BR> We refer to the issue pertaining to the previous financial periods regarding delays caused in realization of receivables due to adverse conditions prevailing in the business and financial markets. Due to continuing adverse conditions and unfavourable financial conditions, the members of the board are of the opinion that it would be better to wait for improvement in financial conditions and clarity on certainty of realization of receivables. Hence the company intends to wait for the improvement in business environment and postpone provisioning for bad/doubtful debts as necessary in the fourth quarter. <BR> <BR> c. Delays in Payment of Statutory Dues <BR> There are delays in realization of receivables due to which remittance of statutory dues have been delayed. <BR> <BR> 6. The Company has allotted 2,68,75,000 equity shares of Rs. 2/- each at an issue price of Rs. 3.20/- per share on a preferential allotment basis on 18th December 2025. These shares were admitted for listing by BSE & NSE on 28th January 2026 and hence the same is not included in the share capital of the company for the period ended 31st December 2025. <BR> <BR> 7. EPS is not annualized. <BR> <BR> 8. The figures for the previous period/year have been regrouped/reclassified, wherever necessary. <BR> <BR> <BR> <BR> By the order of the Board <BR> For Orchasp Limited <BR> <BR> <BR> Date : 10th February 2026 P. Chandra Sekhar <BR> Place : Hyderabad Managing Director & CFO <BR> DIN: 01647212 <BR> 2025-04-012025-12-31UnauditedConsolidated1964360007530001971890002290000017409500002660009797000184387000128020000128020003329000720003401000094010000000940100009401000000063910100020.030.03000.030.03000Operating Expenses3931000Operating Expenses9797000000000UnauditedtrueJMT and Associatestrue2027-03-31