5447002025-10-012025-12-315447002025-04-012025-12-315447002025-10-012025-12-31in-capmkt:OtherExpenses1Member5447002025-10-012025-12-31in-capmkt:OtherExpenses2Member5447002025-04-012025-12-31in-capmkt:OtherExpenses1Member5447002025-04-012025-12-31in-capmkt:OtherExpenses2Member5447002025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15447002025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15447002025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15447002025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss25447002025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15447002025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares544700FRACTALNOTLISTEDINE212S01015Fractal Analytics LimitedMain BoardEquity2025-04-012026-03-312026-03-052026-02-23INRMillionsQuarterlyThird quarterSingle segmentThe Company publishes these standalone financial results along with the consolidated financial results. In accordance with Ind AS 108, Operating Segments, the Company has disclosed the segment information in the consolidated financial results.2026-03-0519:32:002026-03-0520:01:00Not applicablefalsefalseThe Company does not have any loans or debt securities and hence it is not applicable2025-10-012025-12-31UnauditedStandalone48890000002100000049100000000003376000000390000001980000006410000004254000000656000000-35000000621000000141000000-13000000128000000049300000000004930000002900000052200000014200000013.082.77003.082.771. In terms of Regulation 33 of the Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015, this Statement of Unaudited Standalone Financial Results for the three months and nine months ended December 31, 2025 ("Standalone Financial Results") of Fractal Analytics Limited (the "Company") (formerly known as Fractal Analytics Private Limited) have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meeting held on March 05, 2026. The statutory auditors have issued an unmodified review report on the above unaudited standalone financial results. <BR> <BR> 2. The unaudited standalone financial results of the Company have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 ("Ind AS 34") ''Interim Financial Reporting" specified under Section 133 of the Companies Act, 2013, as amended, read with the Companies (Indian Accounting Standards Rules), 2015, as amended and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended ("Listing Regulations"). <BR> <BR> 3. The unaudited standalone financial results for the three months ended September 30, 2025, three months ended December 31, 2024 and nine months period ended December 31, 2024 are compiled by the management and approved by the Board of Directors of the Company. The statutory auditors have not audited or carried out limited review of the aforesaid standalone financial results. <BR> <BR> 4. The Company publishes these standalone financial results along with the consolidated financial results. In accordance with Ind AS 108, "Operating Segments", the Company has disclosed the segment information in the consolidated financial results. <BR> <BR> 5. Exceptional items gain/(loss) includes: <BR> <BR> (a) Impairment in value of investments and recoverable from subsidiaries for the three months ended December 31, 2025 : Rs (16) Mn (Three months ended September 30, 2025 : Rs (184) Mn, Three months ended December 31, 2024 : Rs (34) Mn, Nine months ended December 31, 2025 : Rs (200) Mn, Nine months ended December 31, 2024 : Rs (95) Mn and Year ended March 31, 2025 : Rs 8 Mn) <BR> <BR> (b) Receivable balances from subsidiaries written off for the three months ended December 31, 2025 : Rs Nil (Three months ended September 30, 2025 : Rs Nil, Three months ended December 31, 2024 : Rs Nil, Nine months ended December 31, 2025 : Rs Nil, Nine months ended December 31, 2024 : Rs Nil and Year ended March 31, 2025 : Rs (106) Mn) <BR> <BR> (c) Share of upside consideration expense for the three months ended December 31, 2025 : Rs 25 Mn (Three months ended September 30, 2025 : Rs (25) Mn, Three months ended December 31, 2024 : Rs Nil, Nine months ended December 31, 2025 : Rs Nil, Nine months ended December 31, 2024 : Rs Nil and Year ended March 31, 2025 : Rs Nil) <BR> <BR> (d) Statutory impact of new Labour Codes (refer note 7 below) for the three months ended December 31, 2025 : Rs (44) Mn (Three months ended September 30, 2025 : Rs Nil, Three months ended December 31, 2024 : Rs Nil, Nine months ended December 31, 2025 : Rs (44) Mn, Nine months ended December 31, 2024 : Rs Nil and Year ended March 31, 2025 : Rs Nil) <BR> <BR> 6. During the nine months period ended December 31, 2025, the Company issued bonus shares in accordance with Section 63 of the Companies Act, 2013 in the ratio of 1:4 (for every one equity share four bonus shares were issued) to all equity shareholders with equity shares on July 29, 2025 as approved by shareholders. Consequently, assuming conversion of Compulsorily Convertible Preference Shares (CCPS) into Equity Shares, 4,523,604 outstanding CCPS will be converted into 22,618,020 equity shares in accordance with the terms of the shareholder agreement. Subsequent to the period ended December 31, 2025, the Board of Directors in its meeting on January 23, 2026 has approved the conversion of Compulsorily Convertible Preference Shares (CCPS) into equity shares. Accordingly, the CCPS holders were issued 22,618,020 equity shares in lieu of the CCPS held by them. <BR> <BR> The weighted average number of shares for the three months and nine months ended December 31, 2024 and year ended March 31, 2025 have been adjusted to reflect the impact of the above as per Ind AS 33. <BR> <BR> 7. On November 21, 2025, the Ministry of Labour & Employment has enacted 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 “Labour Codes”). The Labour Codes consolidate various existing labour laws and introduce changes, including a harmonised definition of wages, which impacts the computation of employee benefit obligations such as gratuity and compensated absences. Based on the information currently available and the guidance issued by the Institute of Chartered Accountants of India, the Company has evaluated the impact of these changes and recognised an incremental cost of Rs 44 million as "Statutory impact of new Labour Codes" under "Exceptional Items" for the three months and nine months ended December 31, 2025. The Company continues to monitor developments relating to the Labour Codes and will assess the impact, if any, on the measurement of employee benefit liabilities in future periods. <BR> <BR> 8. During the three months and nine months ended December 31, 2025, the Board of Directors in its meeting on November 21, 2025 has approved purchase of balance stake of 44.08% on paid-up capital basis of Analytics Vidhya Educon Private Limited for a consideration of Rs 487 million. The share purchase agreement has been executed on November 22, 2025 and it has become a 100% subsidiary of the Company effective this date. <BR> <BR> 9. Subsequent to the period ended December 31, 2025, the Company has completed its Initial Public Offer (IPO) of 31,523,948 equity shares of face value of Rs 1 each at an issue price of Rs 900 per share (including a share premium of Rs 899 per share). A discount of Rs 85 per share was offered to eligible employees bidding in the employee reservation portion of 383,008 equity shares. The issue comprised of a fresh issue of 11,408,394 equity shares aggregating to Rs 10,235 million and offer for sale of 20,115,554 equity shares by selling shareholders aggregating to Rs 18,104 million. Pursuant to the IPO, the equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on February 16, 2026. <BR> <BR> 11. The above Unaudited Standalone Financial Results of the Company are available on the Company's website www.fractal.ai and also that of NSE (www.nseindia.com) and BSE (www.bseindia.com).2025-04-012025-12-31UnauditedStandalone135350000003520000001388700000000096630000001320000005010000001845000000121410000001746000000-2440000001502000000392000000-210000003710000000113100000000001131000000-28000000110300000014200000017.136.36007.136.36Employee stock option expense125000000Other expenses516000000Employee stock option expense320000000Other expenses1525000000Remeasurement of defined employee benefit plans1600000016000000Remeasurement of defined employee benefit plans6700000067000000400000017000000Effective portion of gains on derivatives designated as cash flow hedge-40000000Effective portion of gains on derivatives designated as cash flow hedge reclassified to profit or loss6200000022000000Effective portion of gains on derivatives designated as cash flow hedge-217000000Effective portion of gains on derivatives designated as cash flow hedge reclassified to profit or loss112000000-1050000005000000-2700000029000000-28000000