3IINFOLTD2026-01-012026-03-313IINFOLTD2026-03-313IINFOLTD2025-03-313IINFOLTD2025-04-012026-03-313IINFOLTD2026-01-012026-03-31in-capmkt:OtherExpenses1Member3IINFOLTD2026-01-012026-03-31in-capmkt:OtherExpenses2Member3IINFOLTD2025-04-012026-03-31in-capmkt:OtherExpenses1Member3IINFOLTD2025-04-012026-03-31in-capmkt:OtherExpenses2Member3IINFOLTD2026-03-31OtherNoncurrentFinancialAssetsDomain13IINFOLTD2026-03-31OtherNoncurrentAssetsDomain13IINFOLTD2026-03-31OtherNoncurrentAssetsDomain23IINFOLTD2026-03-31OtherCurrentFinancialAssetsDomain13IINFOLTD2026-03-31OtherCurrentAssetsDomain13IINFOLTD2026-03-31OtherNoncurrentFinancialLiabilitiesDomain13IINFOLTD2026-03-31OtherCurrentFinancialLiabilitiesDomain13IINFOLTD2026-03-31OtherCurrentFinancialLiabilitiesDomain23IINFOLTD2026-03-31OtherCurrentLiabilitiesDomain13IINFOLTD2026-01-012026-03-31in-capmkt:ReportableSegments1Member3IINFOLTD2026-01-012026-03-31in-capmkt:ReportableSegments2Member3IINFOLTD2026-01-012026-03-31in-capmkt:ReportableSegments3Member3IINFOLTD2026-01-012026-03-31in-capmkt:ReportableSegments4Member3IINFOLTD2025-04-012026-03-31in-capmkt:ReportableSegments1Member3IINFOLTD2025-04-012026-03-31in-capmkt:ReportableSegments2Member3IINFOLTD2025-04-012026-03-31in-capmkt:ReportableSegments3Member3IINFOLTD2025-04-012026-03-31in-capmkt:ReportableSegments4Member3IINFOLTD2026-01-012026-03-31in-capmkt:ReportableSegments1Member3IINFOLTD2026-01-012026-03-31in-capmkt:ReportableSegments2Member3IINFOLTD2026-01-012026-03-31in-capmkt:ReportableSegments3Member3IINFOLTD2026-01-012026-03-31in-capmkt:ReportableSegments4Member3IINFOLTD2025-04-012026-03-31in-capmkt:ReportableSegments1Member3IINFOLTD2025-04-012026-03-31in-capmkt:ReportableSegments2Member3IINFOLTD2025-04-012026-03-31in-capmkt:ReportableSegments3Member3IINFOLTD2025-04-012026-03-31in-capmkt:ReportableSegments4Member3IINFOLTD2026-01-012026-03-31in-capmkt:ReportableSegments1Member3IINFOLTD2026-03-31in-capmkt:ReportableSegments1Member3IINFOLTD2026-01-012026-03-31in-capmkt:ReportableSegments2Member3IINFOLTD2026-03-31in-capmkt:ReportableSegments2Member3IINFOLTD2026-01-012026-03-31in-capmkt:ReportableSegments3Member3IINFOLTD2026-03-31in-capmkt:ReportableSegments3Member3IINFOLTD2026-01-012026-03-31in-capmkt:ReportableSegments4Member3IINFOLTD2026-03-31in-capmkt:ReportableSegments4Member3IINFOLTD2026-01-012026-03-31in-capmkt:ReportableSegments1Member3IINFOLTD2026-03-31in-capmkt:ReportableSegments1Member3IINFOLTD2026-01-012026-03-31in-capmkt:ReportableSegments2Member3IINFOLTD2026-03-31in-capmkt:ReportableSegments2Member3IINFOLTD2026-01-012026-03-31in-capmkt:ReportableSegments3Member3IINFOLTD2026-03-31in-capmkt:ReportableSegments3Member3IINFOLTD2026-01-012026-03-31in-capmkt:ReportableSegments4Member3IINFOLTD2026-03-31in-capmkt:ReportableSegments4Member3IINFOLTD2026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss13IINFOLTD2025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss13IINFOLTD2026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss13IINFOLTD2025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss13IINFOLTD2026-01-012026-03-31AuditorDomain13IINFOLTD2026-01-012026-03-31in-capmkt:AuditedMember3IINFOLTD2026-03-31in-capmkt:AuditedMember3IINFOLTD2026-01-012026-03-31in-capmkt:AdjustedMember3IINFOLTD2026-03-31in-capmkt:AdjustedMember3IINFOLTD2026-01-012026-03-31AuditQualification13IINFOLTD2026-01-012026-03-31AuditQualification2iso4217:INRiso4217:INRxbrli:shares5326283IINFOLTDNOTLISTEDINE748C010383i Infotech LimitedMain BoardEquity2025-04-012026-03-312026-05-082026-04-29INRLakhsQuarterlyFourth quarterMulti segment2026-05-0808:00:002026-05-0811:10:00trueCash Flow IndirectStatement on impact of audit qualification2026-01-012026-03-31AuditedConsolidated1757800000219700000197750000000011788000001340000048300000675300000191580000061700000061700000-110000000-11000000072700000000072700000-124200000-51500000727000000-5150000002074000000100.340.34000.340.341. The consolidated financial results for the quarter and year ended March 31, 2026 have been extracted from the audited consolidated financial statements prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment rules issued thereafter and other accounting principles generally accepted in India. These consolidated financial results have been reviewed by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on May 8, 2026. <BR> . <BR> 2. The figures of the fourth quarter are the balancing figures between the audited figures for the year and published unaudited year to date figures upto the third quarter ended December 31, 2025 and December 31, 2024. <BR> . <BR> 3. The Company has prepared consolidated financial results as per Indian Accounting Standard 110 "Consolidated Financial Statements". <BR> . <BR> 4. During the quarter ended March 31, 2026 upon exercise of stock options under Employee Stock Option Scheme 2018, the Company has allotted in aggregate 7,500 (Seven thousand five hundred) equity shares to its eligible employees. <BR> . <BR> 5. As required under Ind AS 115 "Revenue from Contracts with Customers'', unbilled revenue is accounted on estimate basis in respect of contracts where the contractual right to consideration is based on completion of contractual milestones as confirmed by the technical team and subsequently billed to customers based on their acceptance. <BR> . <BR> 6. During the year ended March 31, 2026, the Company has allotted 3,77,08,165 fully paid-up equity shares of face value of Rs.10 each, at an issue price of Rs. 17 per share to the eligible applicants under the rights issue, as decided by the Rights Issue Committee of the Board. These Rights Issue Equity Shares shall rank pari passu with the existing equity shares. Pursuant to the said allotment, the paid-up equity share capital of the Company has increased from INR 169.69 crores to INR 207.39 crores comprising 20,73,94,907 fully paid-up equity shares of Rs. 10 each. <BR> . <BR> There is no deviation in use of proceeds from the objects stated in Letter of Offer dated 17th September, 2025. <BR> . <BR> 7. On November 21, 2025, the Government of India notified four Labour Codes, effective immediately, replacing the existing 29 labour laws. In accordance with Ind AS 19 - Employee benefits, changes to employee benefit plans arising from legislative amendments are treated as plan amendments, requiring immediate recognition of past service cost in the Statement of Profit and Loss. This approach is consistent with the guidance issued by the Institute of Chartered Accountants of India. <BR> . <BR> Considering the materiality of the impact, its regulatory driven and non-recurring nature, the Company has presented the additional group level impact amounting INR 3.41 crores (till November 21,2025) under 'exceptional item' in the Consolidated Financial Results for the quarter ended December 31, 2025 and for the year ended March 31, 2026. Subsequent to the date of notification, it is considered as part of normal profit and loss account. <BR> . <BR> The Company will continue to monitor further developments including the finalization of the central and state rules under the New Labour Codes, which are yet to be notified and shall evaluate and give effect to any consequential accounting adjustments, if any arising therefrom in future periods, as and when required. <BR> . <BR> 8. Other income for the year ended March 31, 2026 includes an amount of INR 40.93 crores (equivalent to USD 4.41 millions) respectively received by 3i Infotech Inc., USA, a material subsidiary of the Company, pursuant to a grant received from the Internal Revenue Service (IRS), Department of Treasury, USA, under the “Employee Retention Tax Credit (ERTC)” scheme. <BR> . <BR> 9. Post the sale of product business carve-out from the Company in 2021, the new management had appointed various consultants and advisers to evaluate all long outstanding matters. Thereafter, based on the recommendations of new management, in September 2022, the Board had set up a Legacy Committee as a Sub - Committee of the Audit Committee, to evaluate and address all long outstanding matters. In the absence of sufficient supporting documents, the Company tried reaching across its former directors/Key Managerial Personnel (KMP). Due to unavailability of information, the necessary provision is recognized in the financial statements. Further, in its Board meeting held on January 31, 2024, the Board of the Company decided to initiate Forensic Audit with respect to the aforesaid legacy matters and the Board of the Company has engaged external consultants, who has submitted the final report, which has been reviewed, approved, and accepted by the Board in their meeting held on January 29, 2025. <BR> . <BR> 10. In September 2022, the Board had constituted a Legacy Committee under the Audit Committee of the Board to examine historical non-compliances and transactions which lack clarity. One of the transactions pertaining to the historical transaction was divestment of 100% stake in eMudhra Consumer Services Limited (formerly known as 3i Infotech Consumer Services Limited) via a Share Purchase Agreement dated December 30, 2010 and the redemption of the preference shares issued by eMudhra on June 16, 2008. <BR> . <BR> Based on the initial internal review of the transaction, subsequently, at the Board Meeting held on January 31, 2024, the Board approved the initiation of a forensic audit in respect of the legacy matters by M/s. Shridhar and Associate (Chartered Accountant). The forensic audit report was concluded and accepted by the Board on January 29, 2025. Post the audit, Company also engaged M/s. Crawford Bayley & Co. as legal consultants to assess the legal remedies based on the findings of the forensic auditors. <BR> . <BR> Thereafter, the Company constituted a High Power Committee (HPC) comprising of Dr. Justice Satish Chandra (Former Judge of Allahabad High Court), Mr. B. N. Sahoo (Former Executive Director of SEBI), and Dr. Reeta Vasishta (Former Law Secretary, Ministry of Law and Justice), to examine both the forensic audit report and the legal opinion. The HPC submitted its recommendations on November 5, 2025. <BR> . <BR> The HPC concluded that Mr. V. Srinivasan (then MD & CEO of 3i Infotech) and Mr. Ravi Jagannathan (then MD of 3i Consumer) had prima facie committed multiple criminal offences under the Indian Penal Code (IPC). The company has filed a complaint with the Additional Commissioner of Police, Economic Offences Wing, Navi Mumbai Police Commissionerate on February 3, 2026, which is presently under investigation. Also, a complaint on similar grounds has been filed with SEBI on February 12, 2026. <BR> . <BR> 11. The Statutory Auditors of the Company have audited the consolidated financial results for the quarter and year ended March 31, 2026 pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 and have expressed qualified conclusion in their audit report. <BR> . <BR> 12. Figures for the previous periods have been regrouped / rearranged / reclassified wherever necessary to make them comparable with those of current period. <BR> . <BR> 13. The results for the quarter and year ended March 31, 2026 are available on BSE Limited’s website (www.bseindia.com), National Stock Exchange of India Limited’s website (www.nseindia.com) and on the Company’s website (www.3i-infotech.com).2025-04-012026-03-31AuditedConsolidated6933600000903200000783680000000048238000004030000019740000022898000007351300000485500000-34100000451400000100300000010030000003511000000000351100000-29440000056700000354600000-350000060200000-35000002074000000107787000001.831.82001.831.82Cost of third party products and services424800000Other expenses250500000Cost of third party products and services1537500000Other expenses752300000424000001206100000785500000149900000230000003400000003423000001883000001120800000383530000000108080000019860000057740000007299000002586700000019970000027864000006621700000207400000017378000003811800000-3400000037778000007020000089900000160100000221100000381200000407500000550000010302000001035700000304000000174720000042100000075300000219200000246270000028439000006621700000Other non-current financial assets340000000Income Tax Asset1014700000Other non-current assets106100000Other current financial assets729900000Other Current assets199700000Lease Liabilities89900000Lease Liabilities48100000Other financial liabilities255900000Other current liabilities421000000AAA1317700000IS295100000BPS141900000OTHERS3100000AAA4932200000IS1347300000BPS639500000OTHERS146000001757800000693360000017578000006933600000AAA123300000IS26800000BPS28000000OTHERS-14000000AAA519100000IS145600000BPS95800000OTHERS-9420000016410000066630000010400000374000009200000017750000061700000451400000AAA0IS0BPS0OTHERS0000AAA0IS0BPS0OTHERS0000The 3i Infotech group executive management examines the group performance on basis of its business units and has identified Application, Automation, Analytics (AAA) , Infrastructure Services (IS) ,Business Process Services (BPS) as primary segments, OTHERS include Digital Media. The segment results have been arrived at before allocating certain expenses which are un-allocable in nature and are disclosed separately. <BR> . <BR> Unallocable expenditure net of unallocable income includes unallocated overheads, foreign exchange gain/(loss) (net), Other income, Depreciation and amortization expense. <BR> . <BR> Assets and liabilities used in the Company’s business are not identified to any of the reportable segment, as these are used interchangeably between segments. The Management believes that it is not practicable to provide segment disclosure relating to total assets and liabilities since a meaningful segregation of the available data is onerous.320000000-643000000-570000051000000-307800000034230000007960000001974000000321000000-4480000000-447500000027600000207000000000488000000-542900000-915000000003443000000-43580000000000000012700000000000000000000000247000000-328500000-31650000000641700000000008430000001025000000122000000-9900000601400000-15090000023400000-127500000326100000198600000Remeasurement of actuarial gaines or losses on defined benefit obligations96000009600000Remeasurement of actuarial gaines or losses on defined benefit obligations84000008400000400000-1400000Foreign exchange translation differences-133400000-133400000Foreign exchange translation differences-304200000-30420000000-124200000-294400000AuditedQualified opinionM/s C K S P And Co LLPtrue2027-01-31783680000007351300000035110000001.830662170000002843900000028527000000As per para 2(a) of the Independent Audit Report of consolidated financial results, pertaining to 3i Infotech Holding Private Limited, Mauritius. This qualification is on account of legacy related matter.Qualified opinionRepetitiveThis qualification is for legacy related matter. There is no incremental impact on the current years financials.Pertaining to previous years legacy issue. Not quantified by auditors and hence no management view.We do not envisage any material changes in the management certified financials as the same have been prepared in INR as functional currency. This qualification is for legacy related matter. There is no incremental impact on the current years financials.As per para 2(b) of the Independent Audit Report of consolidated financial results, pertaining to 3i Infotech (Middle East) FZ LLC results. This qualification is on account of legacy related matter.Adverse opinionRepetitiveThis qualification is for legacy related matter. There is no incremental impact on the current years financials.This qualification is for legacy related matter. There is no incremental impact on the current years financials.While this is related to legacy issues, current management has undertaken a detailed review of these receivables. Based on the business relationships and the expected future cash flows of the counterparties which are also related parties, management is of the view that these amounts are recoverable over time.No further comments.Mr. Raj AhujaMr. Kalpesh ShahCA Uttam Prakash AgarwalC K S P AND CO LLPDhananajay JaiswalNavi Mumbai2026-05-08