C2C2025-10-012026-03-31C2C2026-03-31C2C2025-03-31C2C2025-04-012026-03-31C2C2025-10-012026-03-31in-capmkt:OtherExpenses1MemberC2C2025-04-012026-03-31in-capmkt:OtherExpenses1MemberC2C2026-03-31OtherNoncurrentAssetsDomain1C2C2026-03-31OtherNoncurrentAssetsDomain2C2C2026-03-31OtherCurrentFinancialAssetsDomain1C2C2026-03-31OtherCurrentAssetsDomain1C2C2026-03-31OtherNoncurrentLiabilitiesDomain1C2C2026-03-31OtherCurrentFinancialLiabilitiesDomain1C2C2026-03-31OtherCurrentFinancialLiabilitiesDomain2C2C2025-10-012026-03-31in-capmkt:ReportableSegments1MemberC2C2025-10-012026-03-31in-capmkt:ReportableSegments2MemberC2C2025-04-012026-03-31in-capmkt:ReportableSegments1MemberC2C2025-04-012026-03-31in-capmkt:ReportableSegments2MemberC2C2025-10-012026-03-31in-capmkt:ReportableSegments1MemberC2C2025-10-012026-03-31in-capmkt:ReportableSegments2MemberC2C2025-04-012026-03-31in-capmkt:ReportableSegments1MemberC2C2025-04-012026-03-31in-capmkt:ReportableSegments2MemberC2C2025-10-012026-03-31in-capmkt:ReportableSegments1MemberC2C2026-03-31in-capmkt:ReportableSegments1MemberC2C2025-10-012026-03-31in-capmkt:ReportableSegments2MemberC2C2026-03-31in-capmkt:ReportableSegments2MemberC2C2025-10-012026-03-31in-capmkt:ReportableSegments1MemberC2C2026-03-31in-capmkt:ReportableSegments1MemberC2C2025-10-012026-03-31in-capmkt:ReportableSegments2MemberC2C2026-03-31in-capmkt:ReportableSegments2MemberC2C2025-10-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1C2C2025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1C2C2025-10-012026-03-31RelatedPartyTransactionDomain1C2C2025-09-30RelatedPartyTransactionDomain1C2C2026-03-31RelatedPartyTransactionDomain1C2C2025-10-012026-03-31RelatedPartyTransactionDomain2C2C2025-09-30RelatedPartyTransactionDomain2C2C2026-03-31RelatedPartyTransactionDomain2C2C2025-10-012026-03-31RelatedPartyTransactionDomain3C2C2025-09-30RelatedPartyTransactionDomain3C2C2026-03-31RelatedPartyTransactionDomain3C2C2025-10-012026-03-31RelatedPartyTransactionDomain4C2C2025-09-30RelatedPartyTransactionDomain4C2C2026-03-31RelatedPartyTransactionDomain4C2C2025-10-012026-03-31RelatedPartyTransactionDomain5C2C2025-09-30RelatedPartyTransactionDomain5C2C2026-03-31RelatedPartyTransactionDomain5C2C2025-10-012026-03-31RelatedPartyTransactionDomain6C2C2025-09-30RelatedPartyTransactionDomain6C2C2026-03-31RelatedPartyTransactionDomain6C2C2025-10-012026-03-31RelatedPartyTransactionDomain7C2C2025-09-30RelatedPartyTransactionDomain7C2C2026-03-31RelatedPartyTransactionDomain7C2C2025-10-012026-03-31RelatedPartyTransactionDomain8C2C2025-09-30RelatedPartyTransactionDomain8C2C2026-03-31RelatedPartyTransactionDomain8C2C2025-10-012026-03-31AuditorDomain1C2C2025-10-012026-03-31in-capmkt:AuditedMemberC2C2026-03-31in-capmkt:AuditedMemberC2C2025-10-012026-03-31in-capmkt:AdjustedMemberC2C2026-03-31in-capmkt:AdjustedMemberC2C2025-10-012026-03-31AuditQualification1C2C2025-10-012026-03-31AuditQualification2C2C2025-10-012026-03-31AuditQualification3C2C2025-10-012026-03-31AuditQualification4C2C2025-10-012026-03-31AuditQualification5C2C2026-03-31Statement1C2C2025-10-012026-03-31Statement1C2C2026-03-31StatementDynamic1I1Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares000000C2CNOTLISTEDINE0U7V01015C2C Advanced Systems LimitedSMEEquity2025-04-012026-03-312026-07-182026-07-15INRLakhsHalf YearlyYearlyGeographical2026-07-1812:30:002026-07-1819:30:00trueCash Flow IndirectStatement on impact of audit qualificationtruetrueNANAfalsetrue2024-01-19https://c2c-as.com/true1falseNot applicabel2025-10-012026-03-31AuditedStandalone7954680001424290009378970005989090000-51722000724400008192600015843000238374000955770000-178730000-1787300036016000-630000353860000-532590000000-53259000-833000-5409200016968400010-3.29-3.2400-3.29-3.242025-04-012026-03-31AuditedStandalone145642300016031700016167400007777970000-32307000157229000870350003103400032159600013423840002743560000274356000111427000-203660009106100001832950000000183295000-83300018246200016968400010010.9210.870010.9210.87other expenses238374000other expenses321596000251130002666740000018744000000000036870009453300040875100062056800002402955000931500000254300024148130000294095000332947600000373822700016968400021950930002364777000236477700000000908300000737100008279300045315500011000061804100061815100010757000011788760001117810000012906570000013734500003738227000Other non-current assets11118000Right to Use Assets83415000Other Current Financial Assets2543000Other current assets294095000Lease Liability73710000Other Financial Liabilities89774000Lease Liability17796000India39125000USA756309000India700080000USA7563090007954340001456389000007954340001456389000India-90822000USA154876000India207731000USA15366000064054000361391000-81926000-8703500000145980000448426000India60476000USA7508780008113540000811354000India22461000USA636451000658912000065891200087035000-32307000-14479100000-232040000023617900005908430000632110004443000310340000145384000170200000008150000000000-344405000-700490000001094630000-179512000000000000574500000000000000-110000000000008150000-8862000-2479200000180376000260440000000770530000008703500000196438000-78660000-7866000171820009316000Items that will not be reclassified to Profit or Loss-833000-833000Items that will not be reclassified to Profit or Loss-833000-8330000000-833000-833000C2C ADVANCED SYSTEMS LIMITED******PVR Multimedia Private limited******Promoter CompanyLoan600000000NA5037100055000049891000C2C ADVANCED SYSTEMS LIMITED******C2C Innovations Private limited******Promoter CompanyLoan600000000NA27162000376102000403264000C2C ADVANCED SYSTEMS LIMITED******Realtime Techsolutions Private limited******Subsidiary of Promoter CompanyPurchase of goods or services600000000NA704670007046700070467000C2C ADVANCED SYSTEMS LIMITED******KTI INTELLIGENT SYSTEMS PRIVATE LIMITED******Subsidiary of Promoter CompanyPurchase of goods or services600000000NA118820001188200011882000C2C ADVANCED SYSTEMS LIMITED******Murtaza Ali Soomar******Whole-time DirectorRemunerationNA275600023470005113000C2C ADVANCED SYSTEMS LIMITED******Laxmi Chandra******Managing DirectorRemunerationNA275600023570005113000C2C ADVANCED SYSTEMS LIMITED******K.Ramesh******Whole-time DirectorRemunerationNA354100026510006192000C2C ADVANCED SYSTEMS LIMITED******Manjeet Singh******Company SecretaryRemunerationNA575000325000900000169510000AuditedQualified opinionLABS & Associatestrue2027-07-3100000000000000Material Uncertainty Related to Going Concern (Liquidity Risk): We draw attention to the financial results, which indicate that the Company is experiencing a liquidity crisis. The Company has undisputed statutory dues pending on account of this. Further, there has been no material recovery from Trade Receivables. At this time, the Company is highly reliant on Short-Term funding from promoter companies. Though the Management has prepared the financial results on a going concern basis, we express reasonable doubt on the Company’s ability to continue as a going concern and therefore our opinion is modified in this matter. The carrying values of the assets and liabilities may be have been different, if the preparation of financial were to be on liquidation basis. Qualified opinionWhether appeared first timeNot ascertainableNot ascertainableThe Management has expressed its considered view that the outstanding Receivables are fully recoverable and that substantial realisation of the receivables is expected within the next forty-five (45) days. After due consideration, the Board has taken note of and accepted the Management’s assessment regarding the realisation of the said receivables. Accordingly, the financial statements have been prepared taking into account the said position.Included in the Standalone Auditors’ reportImpact of Uncleared Cheques on CSR Expenditure Recognition: The Company has recognized Corporate Social Responsibility (CSR) expenses by issuing cheques that have resulted in a Book Overdraft. As on the date of signing this Report, these cheques have not yet been presented for payment. In our view, the underlying statutory obligation under Section 135 of the Companies Act, 2013, is effectively discharged only upon the actual clearance from bank and therefore our opinion is qualified on this matter.Qualified opinionWhether appeared first timeNot ascertainableNot ascertainableThe Management has expressed its considered view that the outstanding Receivables are fully recoverable and that substantial realisation of the receivables is expected within the next forty-five (45) days. After due consideration, the Board has taken note of and accepted the Management’s assessment regarding the realisation of the said receivables. Accordingly, the financial statements have been prepared taking into account the said position.Included in the Standalone Auditors’ reportStatutory Dues: The Company has certain outstanding undisputed statutory payments that remain unpaid. The financial results do not include provisions for any potential interest and penal consequences that may arise from these delays. In the absence of a management assessment of the exact quantum of these charges, we are unable to determine the consequential impact on the reported current liabilities and the financial results for the period. Further, there has been certain delays in filing the statutory tax returns with various authorities due to which company had to face interest and penalties. Weak Internal controls in this respect has also been pointed out by the internal auditor of the companyQualified opinionWhether appeared first timeNot ascertainableNot ascertainableThe Management has expressed its considered view that the outstanding Receivables are fully recoverable and that substantial realisation of the receivables is expected within the next forty-five (45) days. After due consideration, the Board has taken note of and accepted the Management’s assessment regarding the realisation of the said receivables. Accordingly, the financial statements have been prepared taking into account the said position.Included in the Standalone Auditors’ reportNew Labour Code: The Company has not assessed the financial impact, if any, nor revised its salary structures to comply with the new Labour Code introduced by the Government of India in November 2025. The Management has represented to us that the implementation of these codes is pending since the State of Karnataka, where the Company’s operations are primarily based, is yet to notify the relevant rules. However any expert opinion was not produced before us to support this opinion of management. In the absence of an empirical or actuarial assessment by the management of the potential impact on employee benefit obligations (including wage structures, provident fund, and gratuity), we are unable to determine the quantum of understatement, if any, of these liabilities and its resultant effect on the financial results for the period.Qualified opinionWhether appeared first timeNot ascertainableNot ascertainableThe Management has expressed its considered view that the outstanding Receivables are fully recoverable and that substantial realisation of the receivables is expected within the next forty-five (45) days. After due consideration, the Board has taken note of and accepted the Management’s assessment regarding the realisation of the said receivables. Accordingly, the financial statements have been prepared taking into account the said position.Included in the Standalone Auditors’ reportForeign Exchange Management Act (FEMA): The Company has not realized the receivables from overseas customers within the timelines prescribed by RBI and the company has not yet submitted any application to RBI for regularization/extension of these delayed receivables. Further, the company has made application for SOFTEX registration which is still pending to be approved. In the absence of this application and a formal assessment of potential regulatory levies, the financial results omit provisions for any anticipated penal consequences that may arise from these delays. Consequently, we are unable to determine the impact, if any, on the current liabilities and results for the period.Qualified opinionWhether appeared first timeNot ascertainableNot ascertainableThe Management has expressed its considered view that the outstanding Receivables are fully recoverable and that substantial realisation of the receivables is expected within the next forty-five (45) days. After due consideration, the Board has taken note of and accepted the Management’s assessment regarding the realisation of the said receivables. Accordingly, the financial statements have been prepared taking into account the said position.Included in the Standalone Auditors’ reportLakshmi ChandraGanapathy SubramanianKishore SoniLABS & AssociatesNew Delhi2026-07-18Preferential Issues2025-10-22216185161500002026-03-31falsetruefalseThe shareholders approved preferential issue of Rs. 143,46,58,071/- but allotment was done for Rs. 21,61,85,161.5/-Not ApplicableNot ApplicableLakshmi ChandraManaging DirectorNew Delhi2026-07-18The proceeds of the preferential issue will be utilized for the following purposes: a) Funding of Capital Expenditure b) Funding of long term Working Capital c) General Corporate PurposeGeneral Corporate Purpose33715000000000216185161500002161851615000021618516150000Rs 190140965(Equity) and Rs. 26044196.5((Upfront receipt of <br /> 25% of total consideration of warrants)