5323862026-01-012026-03-315323862026-03-315323862025-03-315323862025-04-012026-03-315323862026-01-012026-03-31in-capmkt:OtherExpenses1Member5323862025-04-012026-03-31in-capmkt:OtherExpenses1Member5323862026-03-31OtherCurrentFinancialAssetsDomain15323862026-03-31OtherCurrentAssetsDomain15323862026-03-31OtherNoncurrentFinancialLiabilitiesDomain15323862026-01-012026-03-31AuditorDomain15323862026-01-012026-03-31in-capmkt:AuditedMember5323862026-03-31in-capmkt:AuditedMember5323862026-01-012026-03-31in-capmkt:AdjustedMember5323862026-03-31in-capmkt:AdjustedMember5323862026-01-012026-03-31AuditQualification15323862026-01-012026-03-31AuditQualification2iso4217:INRiso4217:INRxbrli:shares532386CALSOFTNOTLISTEDINE526B01014CALIFORNIA SOFTWARE COMPANY LIMITEDMain BoardEquity2025-04-012026-03-312026-04-292026-04-20INRLakhsQuarterlyFourth quarterSingle segmentIT AND SOFTWARE DEVELOPMENT2026-04-2917:15:002026-04-2922:15:00trueCash Flow IndirectStatement on impact of audit qualification2026-01-012026-03-31AuditedConsolidated140264000014026400000012589000023590001391000163390001239250000123925000313850005660003195100009197400000009197400009197400061828000101.491.49001.491.492025-04-012026-03-31AuditedConsolidated1965760000196576000000384760000564000092230005333900014323700001432370003640700056600036973000010626400000001062640000106264000618280001001.721.72001.721.72Other Expenses1391000Other Expenses92230002043100000000085900021290000001681760006004700010300002018690004301950003800200062960004744930004957830003316680008107200041274000041274000016117000183700010300019400006498600083043000083043000000000083043000495783000Other current financial assets201869000Other current assets6296000Other non-current financial liabilities6498600000158360000-132100000-1994280000-287500004921500005640000000000000000000-13293300010304000000001030400000000000035970000000000000000000000364070000-40004000000000008094000000006116900069263000395630000395630002048600060049000AuditedQualified opinionK Gopal Rao & Cotrue2027-02-2819657600019657600053339000533390001062630001062630001.721.725268110005268110008304300083043000443768000443768000Balances appearing in Current Tax Asset (net) amounting to Rs.380.02 Lakhs, under Current Assets in the Standalone Financial Results are subject to reconciliation. The effect of the non-reconciliation is not quantifiable.Qualified opinionRepetitiveWith respect to the Auditors observation, the balance under Current Tax Asset amounting to INR 380.02 lakhs pertains to tax credits relating to earlier assessment years, which are pending reconciliation due to ongoing assessments and matters under review before the relevant tax authorities and appellate forums. <br></br> <br></br> Management is in the process of reconciling these balances and has sought necessary clarifications from the tax authorities. Based on available information and internal assessment, management believes that these amounts are largely recoverable or adjustable, though the exact impact, if any, will be determined upon completion of reconciliation and finalization of the assessments. <br></br> <br></br> Accordingly, the balance has been carried forward as an asset. Management will review the position on an ongoing basis and make appropriate adjustments, if required, upon completion of reconciliation and conclusion of the assessment proceedingsNot AscertainableWith respect to the Auditors observation, the balance under Current Tax Asset amounting to INR 380.02 lakhs pertains to tax credits relating to earlier assessment years, which are pending reconciliation due to ongoing assessments and matters under review before the relevant tax authorities and appellate forums. <br></br> <br></br> Management is in the process of reconciling these balances and has sought necessary clarifications from the tax authorities. Based on available information and internal assessment, management believes that these amounts are largely recoverable or adjustable, though the exact impact, if any, will be determined upon completion of reconciliation and finalization of the assessments. <br></br> <br></br> Accordingly, the balance has been carried forward as an asset. Management will review the position on an ongoing basis and make appropriate adjustments, if required, upon completion of reconciliation and conclusion of the assessment proceedingsNo comments further to the Details of Audit QualificationTrade receivable includes an amount of Rs. 1088.21 lakhs and Rs. 18.41 Lakhs under other current financial assets are overdue for a long period of time and provision not created for the same. Hence profit is overstated to that extent. Further Balance confirmation was not made available for Trade receivables of Rs. 593.55 lakhs.Qualified opinionRepetitiveWith respect to the Auditors observation, the balances under Trade Receivables amounting to 1,088.21 Lakhs and Other Current Financial Assets amounting to 18.41 Lakhs represent amounts outstanding from customers with whom the Company has ongoing business relationships. <br></br> <br></br> A significant portion of these receivables has been invoiced close to the year-end, primarily in March 2026, and is within the normal credit period. The remaining balances pertain to regular business transactions with no known disputes or adverse credit indicators. <br></br> <br></br> Based on the assessment carried out in line with the Expected Credit Loss model under Ind AS 109 Financial Instruments, management has not identified any material evidence of impairment as at the reporting date. <br></br> <br></br> Accordingly, no provision has been considered necessary at this stage. However, the Company will continue to monitor these receivables and reassess the position periodically, and make appropriate provisions, if required, in accordance with applicable accounting standards. <br></br> Not AscertainableWith respect to the Auditors observation, the balances under Trade Receivables amounting to 1,088.21 Lakhs and Other Current Financial Assets amounting to 18.41 Lakhs represent amounts outstanding from customers with whom the Company has ongoing business relationships. <br></br> <br></br> A significant portion of these receivables has been invoiced close to the year-end, primarily in March 2026, and is within the normal credit period. The remaining balances pertain to regular business transactions with no known disputes or adverse credit indicators. <br></br> <br></br> Based on the assessment carried out in line with the Expected Credit Loss model under Ind AS 109 Financial Instruments, management has not identified any material evidence of impairment as at the reporting date. <br></br> <br></br> Accordingly, no provision has been considered necessary at this stage. However, the Company will continue to monitor these receivables and reassess the position periodically, and make appropriate provisions, if required, in accordance with applicable accounting standards.No comments further to the Details of Audit QualificationDr. Vasudevan MManimalaA V N SrimathiMadan Gopal NarayananChennai2026-04-29