5322712026-01-012026-03-315322712026-03-315322712025-03-315322712025-04-012026-03-315322712026-01-012026-03-31in-capmkt:OtherExpenses1Member5322712025-04-012026-03-31in-capmkt:OtherExpenses1Member5322712026-03-31OtherCurrentFinancialAssetsDomain15322712026-03-31OtherCurrentAssetsDomain15322712026-03-31OtherCurrentFinancialLiabilitiesDomain15322712026-03-31OtherCurrentLiabilitiesDomain15322712026-01-012026-03-31AuditorDomain15322712026-01-012026-03-31in-capmkt:AuditedMember5322712026-03-31in-capmkt:AuditedMember5322712026-01-012026-03-31in-capmkt:AdjustedMember5322712026-03-31in-capmkt:AdjustedMember5322712026-01-012026-03-31AuditQualification15322712026-01-012026-03-31AuditQualification25322712026-01-012026-03-31AuditQualification3iso4217:INRxbrli:pureiso4217:INRxbrli:shares532271ORCHASPNOTLISTEDINE215B01022ORCHASP LIMITEDMain BoardEquity2025-04-012026-03-312026-05-272026-05-18INRLakhsQuarterlyFourth quarterSingle segmentSoftware Development and Services2026-05-2711:00:002026-05-2718:30:00trueCash Flow IndirectStatement on impact of audit qualification2026-01-012026-03-31AuditedConsolidated1612600038632000547580001710000047216000096000949700056980000-22220000-2222000-3329000-14000-334300001121000000011210000112100000006928510002000000000Notes: <BR> 1. The Audited Financial Results (Consolidated) of the company for the fourth quarter and year to date results for the period 01-04-2025 to 31-03-2026 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 Wednesday the 27th May 2026. The Statutory Auditors of the Company have carried out the Audit of these results as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 and have submitted a Limited Review Report on the Audited Financial Results for the quarter ended 31st March 2026 as well as the year to date results for the period from 01-04-2025 to 31-03-2026. <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. The figures of the fourth quarter are the balancing figures between audited figures in respect of full financial year and published year to date figures upto the third quarter of the relevant financial year. Also, the figures upto the end of the third quarter were only reviewed and not subjected to audit. <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, <BR> Unipessoal , LDA <BR> <BR> <BR> We clarify that the Portuguese authority has issued a notice of cancellation of the <BR> Certificate of Incorporation of the WOS due to non-filing of statutory information. <BR> We have transferred the investment to our subsidiary “Orchasp Inc” to rectify the non-compliance. We are in the process of completing the compliance as per generally accepted accounting principles, practices, laws and regulations. <BR> <BR> b. Non-Receipt of trade receivables and payables due for more than 6 months. <BR> We are of the opinion that the delays have been caused due to adverse conditions prevailing in the business and financial markets. We have extended our timelines by another six months for realizing of debtors due to adverse market conditions. <BR> <BR> c. Non-payment of Statutory dues for a period of more than 6 months. <BR> The delay in remittance of statutory dues was due to temporary liquidity constraints faced by the Company during the year. We are taking necessary steps to regularize the outstanding dues, and a significant portion is being paid subsequently. <BR> <BR> 6. Consolidated Financial Results <BR> <BR> (a) There are no operations in the Subsidiary Cybermate Infotek Limited Inc, USA, <BR> and hence, no statement of Profit & Loss is prepared for period ended 31st March <BR> 2026. <BR> <BR> (b) Operations in Orchasp Inc are yet to commence and hence, no statement of Profit & Loss is prepared for period ended 31st March 2026, <BR> <BR> <BR> 7. The figures for the previous period/year have been regrouped/reclassified, wherever necessary. <BR> <BR> <BR> By the order of the Board <BR> For Orchasp Limited <BR> <BR> <BR> Date : 27th May 2026 P. Chandra Sekhar <BR> Place : Hyderabad Managing Director & CFO <BR> DIN: 01647212 <BR> 2025-04-012026-03-31AuditedConsolidated2125620003938500025194700040000000221311000036200019294000241367000105800000105800000580005800001052200000001052200001052200000006928510002525233000000000000Other Expenses9497000Other Expenses1929400093500000014100000068250000000682500000504000684080000076000160255800031370000051400016062850003006500016363500000023204300006928510005252330001218084000121808400000000000000881952000881952000732860009552380001064100001520800025490000011023460000011023460002320430000Other Financial Assets514000Other Current Assets30065000Other Financial Liabilities73286000Other current liabilities1064100003620000-3053040000-17130000000283826000076740000001945000000-39385000000000000-52595000-4201500000000-42015000000000000168000000000000000000000003938500039217000008600000000000008327300000002727000-710000-7100032080003137000000000AuditedQualified opinionJMT & Associatestrue2027-03-31251950000241370000105200000.030232043000023204300001218080000We refer to the carrying value of investments of Rs. 6,825 lakhs held in the Wholly Owned Subsidiary located in Portugal Cybermate International, Unipessoal, LDA, which has remained non-operational for over five years and has received a notice from the Portuguese authorities for cancellation of its Certificate of Incorporation due to non-compliance with statutory filing requirements. <br></br> The Company has incorporated a new subsidiary, Orchasp Inc in the USA and transferred the investments and related operations/assets of Cybermate International, Unipessoal, LDA to the said new subsidiary. <br></br> In the absence of sufficient information and clarity on the new subsidiarys financial position, we are unable to comment on the appropriateness of the carrying value of the investment or determine whether a provision for impairment is required. <br></br> Qualified opinionRepetitiveRs 6825 LakhsRs.6825. LakhsRs 6825 LakhsNILThe Trade receivables and trade payables have been outstanding for a period exceeding six months. In the absence of external confirmations for trade payables, trade receivables, and various advances/loans, we are currently unable to determine the accuracy or recoverability/payability of these balances.Qualified opinionRepetitiveThe Trade receivables and trade payables have been outstanding for a period exceeding six months. In the absence of external confirmations for trade payables, trade receivables, and various advances/loans, we are currently unable to determine the accuracy or recoverability/payability of these balances.In our view, substantial amount of the trade receivables are recoverable. As regards Trade Payables, some of the amounts are subject to reconciliation. Advances/Loans are subject to reconciliation.We will be able to quantify the impact once we receive balance confirmation from the parties in due course.As the balance confirmations were not received from the parties, we are unable to comment as mentioned in the standalone auditors report.The company has not paid Tax Deducted at Source (TDS) payments and other statutory dues up to 31st March, 2026.Qualified opinionRepetitiveRs.6.30 LakhsThe company has not paid Tax Deducted at Source (TDS) payments and other statutory dues up to 31st March, 2026.Rs.6.30 LakhsNILMr.P.Chandra SekharMr.P.Chandra SekharMr.Ravi Prasad MuthyamMr.Vijay PrathapNILHyderabad2026-05-27