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The standalone financial results of IRIS RegTech Solutions Limited (formerly known as IRIS Business Services Limited) (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 standalone financial results for the quarter and nine months ended December 31st, 2025 were reviewed, and recommended by the Audit committee of the Board and approved by the Board of Directors at its meeting held on February 14th, 2026. <BR> c. Based on the "management approach" as defined in Ind-AS 108 - Operating Segments, the Chief Operating Decision Maker evaluates the Group's 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 decision-making 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 have been regrouped/reclassified wherever necessary to conform to the above presentation. <BR> d. With respect to our investment in IRIS Business Services, LLC incorporated in USA (the ‘Subsidiary’) as at December 31st, 2025 the total liabilities exceeded its total assets by Rs. 45.91 lakhs (March 2025 - Rs. 64.29 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> e. During the quarter ended 30 September 2025, the Company divested its Tax Technology GST Application Service Provider (‘GST ASP’) business, along with its 100% equity stake in IRIS Logix Solutions Private Limited, to Sovos Compliance Limited, UK, and its e-invoicing 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> f. The Government of India has announced the implementation of four new Labour Codes, namely, the Code on Wages-2019, the Code on Social Security-2020, the Industrial Relations Code-2020, and the Occupational Safety, Health and Working Conditions Code-2020 (collectively referred to as the "New Labour Codes") with effect from 21 November 2025. While the codes are effective from specified date, the detailed rules are pending for issuance. To comply with the above, the Company has assessed its employee benefit obligations based on the revised definition of wages in line with the New Labour Codes. Pursuant to management assessment and Based on valuation report provided by an independent actuary, the Company has recognised an incremental expense of Rs. 6.85 lakhs against Gratuity, as past service cost for the period ending December 31st, 2025, resulting in increase in gratuity obligation. The impact on other employee benefit obligations is not material, and the Company continues to monitor developments, therefore no impact has been taken in the financials for the period ended December 31st, 2025. <BR> g. Corresponding previous year / period’s figures have been regrouped and reclassified wherever necessary. <BR> <BR> For and on behalf of Board of Directors of <BR> IRIS RegTech Solutions Limited (Formerly known as IRIS Business Services Limited) <BR> <BR> K Balachandran <BR> Whole Time Director & CEO <BR> DIN: 00080055 <BR> Date: February 14th, 2026 <BR> Place: Navi Mumbai2025-04-012025-12-31UnauditedStandalone8513910006139700091278800000047302800041940001532500032311000081565700097131000349480001320790003008000003008000001019990001255027000193583000106144400001163443000-120890001151354000205682000104.964.9151.6551.1356.6156.04Other expenses120283000Other expenses323110000SupTech205383000RegTech122598000DataTech4433000Others9911000Unallocated Income (Other Income)0Unallocated Expenses (Not directly attributable)0SupTech523693000RegTech286753000DataTech13264000Others27681000Unallocated Income (Other Income)0Unallocated Expenses (Not directly attributable)034232500085139100000342325000851391000SupTech86700000RegTech28494000DataTech-5474000Others4537000Unallocated Income (Other Income)27762000Unallocated Expenses (Not directly attributable)-64851000SupTech187804000RegTech19112000DataTech-10419000Others12470000Unallocated Income (Other Income)61397000Unallocated Expenses (Not directly attributable)-15371400077168000116650000204300041940005345000153250006978000097131000SupTech0RegTech0DataTech0Others0Unallocated Income (Other Income)0Unallocated Expenses (Not directly attributable)0000SupTech0RegTech0DataTech0Others0Unallocated Income (Other Income)0Unallocated Expenses (Not directly attributable)0000Not all Assets and liabilities used in the Company’s business are identifiable to specific reportable segment, as the same are used interchangeably between segments. <BR> The management believes that it not practicable to provide segment disclosures relating to total assets and liabilities.Remeasurements of the net defined benefit (liability) / asset-1250000-1250000Remeasurements of the net defined benefit (liability) / asset-4481000-448100000Fair Value Changes on Derivatives Designated as cash flow hedge-1511000-1511000Fair Value Changes on Derivatives Designated as cash flow hedge-7608000-760800000-2761000-1208900000000Public Issues2024-06-272000000002025-12-31falsefalseNASANTOSHKUMAR SHARMACompany Secretary and Compliance OfficerNAVI MUMBAI2026-02-14Sales and MarketingNA1500000000805470000Product Development ExpensesNA300000000213250000Product Development ExpensesNA20000000045150000