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Infotech LimitedMain BoardEquity2026-04-012027-03-312026-10-292026-10-14INRLakhsQuarterlySecond quarterSingle segmentNA2026-10-2916:30:002026-10-2917:14:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2026-02-13https://www.3i-infotech.com/wp-content/uploads/2026/02/Policy-on-Materiality-of-Related-Party-Transactions-and-Policy-on-Dealing-with-Related-Party-Transactions.pdftrue1falseFunds have not been raised during current quarter. However, 'No. of times funds raised during the quarter' option has been selected as 1 to avoid validation error.2026-07-012026-09-30UnauditedStandalone7291000009970000082880000000050620000012700000466000002129000007784000005040000005040000000005040000000005040000021900000723000002075000000100.240.24000.240.241. The standalone financial results for the quarter and half year ended September 30, 2026 have been extracted from the unaudited standalone financial statements prepared in accordance with the Indian Accounting Standards (Ind-AS) 34 ‘Interim Financial Reporting’ 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 standalone financial results have been reviewed and recommended by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on October 29, 2026. <br /> . <br /> 2. Other income for the quarter ended September 30, 2026 includes interest income on fixed deposits, bonds and loans to related parties, sundry balances written back, fair valuation gain on investment, foreign exchange gain (net) and miscellaneous incomes. <br /> . <br /> 3. During the quarter ended September 30, 2026 upon exercise of stock options under Employee Stock Option Scheme 2018 and Employee Stock Option Scheme 2023, the Company has allotted in aggregate 25,050 (Twenty five thousand and fifty) and 73,187 (Seventy three thousand one hundred and eighty seven) equity shares, respectively, to its eligible employees. <br /> . <br /> 4. 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 /> 5. The segment information, pursuant to the requirement of Ind AS 108 "Operating Segments", is given as a part of the <br /> consolidated financial results. <br /> . <br /> 6. In continuation to the legacy matter related to eMudhra Consumer Services Limited (formerly known as 3i Infotech Consumer Services Limited) reported earlier, Economic Offences Wing (EOW) has responded back to the Company on August 13, 2026 that the complaint is in the nature of the civil matter and should be pursued accordingly. Post that, the company is in receipt of additional old documentation submitted to EOW and is consulting its forensic auditors for the review of the documents. Based on their feedback, Board will take a final view on the matter soon. <br /> The Company continues to monitor the progress of the same and will take such further actions as may be deemed necessary. <br /> . <br /> 7. The current status and accounting impact of above mentioned inter-company issues have been explained below: <br /> A. The Company has an outstanding liability payable towards purchase of Intellectual Property Rights (IPR), since 2012 to its foreign branch in Dubai/3i Infotech (Middle East) FZ LLC amounting to INR 1,06,638.84 Lakhs. The liability towards purchase of IPR was not settled by the Company within the time limit prescribed under FEMA Regulations and the Company had approached Reserve Bank of India (RBI) in 2013 through authorized dealer to extend the timeline for repayment of the aforesaid liability till March 31, 2017. <br /> Not being able to settle the liability even by 2017, the Company had thereafter made an application to the Reserve Bank of India (RBI), through its authorized dealer vide letter dated March 05, 2019 and subsequently on October 23, 2020, for set – off of the liability/ payables to foreign branch in Dubai/ 3i Infotech (Middle East) FZ LLC of INR 1,06,638.84 Lakhs against its trade receivables then due from 3i Infotech Inc, 3i Saudi Arabia and 3i Africa of INR 39,233.00 Lakhs, INR 11,347.00 Lakhs and INR 3,046.00 Lakhs respectively. The Company has not received the RBI approval till reporting date. <br /> B. The Company is carrying certain long outstanding receivables from various foreign subsidiaries (including shown above) amounting to INR 45,268.03 Lakhs as at September 30, 2026. Considering the current market scenario and low operations in many of the subsidiaries, and even though the Company has a net payable position with respect to the receivables and payables balances of its subsidiaries, the Company recognized a loss allowance amounting to INR 33,958.59 Lakhs till September 30, 2026 on a conservative and prudent basis. The net balance outstanding from subsidiaries (net off provisions) is INR 11,309.45 Lakhs as at September 30, 2026. <br /> C. The Company had made investments in Equity and Redeemable Convertible Preference Shares of 3i Infotech Holdings Private Limited in Mauritius between 2006-07 to 2011-12. The Company has recognized a provision for diminution in value of investments of INR 89,169.65 Lakhs till September 30, 2026. The net outstanding balance of investment in this subsidiary is INR 86,179.02 Lakhs. <br /> The Company had not been able to meet its obligation of payment of INR 1,06,638.84 Lakhs to its foreign branch in Dubai/3i Infotech (Middle East) FZ LLC, consequently leading to a cascading effect of 3i Infotech FZLLC not being able to payback amount due to 3i Infotech Inc. and 3i Infotech Holdings Pvt Ltd in Mauritius. Further, it has had a cascading effect of 3i Infotech Inc. not being able to redeem the preference shares issued by it to 3i Infotech Holdings Pvt Ltd. In view of the non-realization of the preference shares in 3i Infotech Inc and the loan to 3i Infotech (Middle East) FZLLC, 3i Infotech Holdings Pvt Ltd has not been able to redeem the preference shares of 3i Infotech Limited. Thus, effectively non-payment of the obligation of INR 1,06,638.84 Lakhs by the Company to its foreign branch in Dubai/3i Infotech (Middle East) FZ LLC has led to the non-realization of the preference shares invested in by the Company. <br /> There is no major change in the quantum of investments/receivables and payables from/to these subsidiaries since 2012. It has always been the intention to settle the receivables and payables on a net basis, subject to the legal and the regulatory approvals. The Company has made impairment provisions against receivables and investments on a prudent and conservative basis in view of the delay in obtaining the legal and regulatory approvals. As and when such approvals are received in future, the estimate of the recoverable amounts will be suitably revised. <br /> . <br /> 8.The audited standalone financial statements of the company for the year ended March 31, 2026 have not been adopted by the Shareholders in Annual General meeting of the Company. The Company has filed unadopted audited standalone financial statements for the year ended March 31, 2026 with the Registrar of Companies in accordance with section 137 of the Companies Act, 2013. The Company believes that the aforesaid matter does not impact the financial results for the quarter and half year ended September 30, 2026. <br /> . <br /> 9. Material accounting policies applied in preparation of these standalone financial results are consistent with those followed in the annual audited standalone financial statements for the year ended March 31, 2026. <br /> . <br /> 10. The Statutory Auditors of the Company have conducted a limited review of the standalone financial results for the quarter and half year ended September 30, 2026 pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 and have expressed unmodified conclusion in their review report. <br /> . <br /> 11.Figures for the previous periods have been regrouped / rearranged / reclassified wherever necessary to make them comparable with those of current period. <br /> . <br /> 12. The results for the quarter and half year ended September 30, 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). <br /> 2026-04-012026-09-30UnauditedStandalone1480100000159000000163910000000098990000021200000843000004273000001522700000116400000011640000000001164000000000116400000219000001383000002075000000100.560.56000.560.56Other expenses117100000Cost of third party products and services95800000Other expenses221100000Cost of third party products and services206200000830000013448000000120100000107930000000808000001160100000154000000831600000361890000005110000075310000025500000279500000122100000359000000159030000001046000001694900000005313800000207500000046520000025402000002540200000000024520000024520000016410000000409300000386100000110000060040000060150000012484000002236000000114100000142000000023643000000027736000005313800000Other non-current financial assets80800000Income tax asset805400000Other non-current assets26200000Other current financial assets359000000Other current assets104600000Lease Liabilities245200000Lease Liabilities38600000Other current financial liabilities127100000Legacy related liabilities and assets1082700000Other current liabilities114100000212000000-1338000000-63600000130000001002000000-1160000000192000000843000000107000000-172000000-8370000005200000015600000001000000401000000-173600000-57200000000-9220000003500000000050000000000004800000000000000000000000129000000-162600000-2045000000010000000000093500000040600000010500000064900000108300000-61200000300000-609000008640000025500000A. (i) Other Comprehensive income not to be reclassified to profit and loss2190000021900000A. (i) Other Comprehensive income not to be reclassified to profit and loss2190000021900000000021900000219000003i Infotech Limited******3i Infotech Inc******SubsidiariesSale of goods or services494325000NA40000002026-10-2923542000000In accordance with regulation 23(5)(b) and (c) of SEBI LODR, the provisions related to material related party transactions are not applicable to the transactions entered into between holding company and its wholly owned subsidiary and transactions entered into between two wholly-owned subsidiaries whose accounts are consolidated with such holding company. Hence prior approval of shareholders are not required.3i Infotech Limited******3i Infotech Inc******SubsidiariesAny other transactionTrade Receivable0NA02026-04-0109767110001092842000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech Inc******SubsidiariesAny other transactionUnbilled Revenue0NA02026-04-01037250001743000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech Inc******SubsidiariesAny other transactionReimbursement of Expenses441000NA2000002026-10-29235000003i Infotech Limited******3i Infotech Holdings Private Limited, Mauritius******SubsidiariesAny other transactionTrade Receivable0NA02026-04-01011280001150000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech Holdings Private Limited, Mauritius******SubsidiariesAny other transactionTrade Payable0NA02026-04-010164469000167671000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech (UK) Limited******SubsidiariesSale of goods or services0NA02026-04-01000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech (UK) Limited******SubsidiariesAny other transactionTrade Receivable0NA02026-04-0101257600012821000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech (Middle East) FZ LLC******SubsidiariesSale of goods or services394529000NA20000002026-10-2985907000003i Infotech Limited******3i Infotech (Middle East) FZ LLC******SubsidiariesInterest received46307000NA02026-04-012133100000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech (Middle East) FZ LLC******SubsidiariesAny other transactionTrade Receivable0NA02026-04-0101469700025757000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech (Middle East) FZ LLC******SubsidiariesAny other transactionLoan Receivable408300000NA02026-04-010580651000591956000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech (Middle East) FZ LLC******SubsidiariesAny other transactionInterest Receivable0NA02026-04-010490466000521532000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech (Middle East) FZ LLC******SubsidiariesInterest received0NA02026-04-01000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech (Middle East) FZ LLC******SubsidiariesAny other transactionPayable towards IPR purchase0NA02026-04-0101066388400010663884000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech (Middle East) FZ LLC******SubsidiariesAny other transactionReimbursement of Expenses480000NA02026-04-01000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech Saudi Arabia LLC******SubsidiariesSale of goods or services0NA02026-04-01000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech Saudi Arabia LLC******SubsidiariesAny other transactionTrade Receivable0NA02026-04-01015669880001597497000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech Saudi Arabia LLC******SubsidiariesAny other transactionReimbursement of Expenses0NA02026-04-01000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech Asia Pacific Pte Ltd******SubsidiariesSale of goods or services0NA02026-04-01000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech Asia Pacific Pte Ltd******SubsidiariesAny other transactionTrade Receivable0NA02026-04-010142203000144972000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech Asia Pacific Pte Ltd******SubsidiariesAny other transactionReimbursement of Expenses2000000NA02026-04-01000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech (Africa) Limited******SubsidiariesAny other transactionTrade Receivable0NA02026-04-010561619000572553000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech (South Africa)(Pty) Ltd.******SubsidiariesAny other transactionTrade Receivable0NA02026-04-010168000171000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech Netherlands B. 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transactionTrade Receivable0NA02026-04-010140049000144908000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech Thailand Limited******SubsidiariesAny other transactionReimbursement of Expenses0NA02026-04-01000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech Software Solution LLC******SubsidiariesSale of goods or services29929000NA58550002026-10-2913349000003i Infotech Limited******3i Infotech Software Solution LLC******SubsidiariesAny other transactionTrade Receivable0NA02026-04-0102320800045112000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech Software Solution LLC******SubsidiariesAny other transactionReimbursement of Expenses633000NA53670002026-10-292721000003i Infotech Limited******3i Infotech Consultancy Services Limited******SubsidiariesSale of goods or 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committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech Consultancy Services Limited******SubsidiariesAny other transactionEarnest Money Deposit0NA02026-04-0105000000050000000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech Consultancy Services Limited******SubsidiariesAny other transactionUnbilled Revenue0NA02026-04-010830002000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech Consultancy Services Limited******SubsidiariesAny other transactionReimbursement of Expenses581000NA2000002026-10-29309000003i Infotech Limited******3i Infotech Digital BPS Limited******SubsidiariesSale of goods or services114436000NA35000002026-10-2943425000003i Infotech Limited******3i Infotech Digital BPS Limited******SubsidiariesSale of goods or services15600000NA02026-04-01780000000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech Digital BPS Limited******SubsidiariesPurchase of goods or services7029000NA02026-04-01000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech Digital BPS Limited******SubsidiariesAny other transactionLoans Taken0NA02026-04-017393200000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech Digital BPS Limited******SubsidiariesAny other transactionLoans Repaid0NA02026-04-01902500000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech Digital BPS Limited******SubsidiariesInterest paid20000000NA02026-04-01909800000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech Digital BPS Limited******SubsidiariesInterest paid0NA02026-04-01817400000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech Digital BPS Limited******SubsidiariesAny other transactionTrade Receivable0NA02026-04-010254690004000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech Digital BPS Limited******SubsidiariesAny other transactionTrade Payable0NA02026-04-0104490000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech Digital BPS Limited******SubsidiariesAny other transactionLoan Payable550000000NA02026-04-010227670000292577000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech Digital BPS Limited******SubsidiariesAny other transactionInterest payable0NA02026-04-01013260001340000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******3i Infotech 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transactionOPE Recoverable100000NA02026-04-012000000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******NURE Mediatech Limited******SubsidiariesAny other transactionOPE Recoverable100000NA19000002026-10-290003i Infotech Limited******NURE Futuretech Private Limited******SubsidiariesAny other transactionTrade Receivable0NA02026-04-01000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******NURE Futuretech Private Limited******SubsidiariesAny other transactionLoan Receivable0NA02026-04-0109748000099240000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******NURE Futuretech Private Limited******SubsidiariesAny other transactionInterest Receivable0NA02026-04-0101073300013966000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******NURE Futuretech Private 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Infotech Limited******NURE Campuslabs Private Limited******SubsidiariesAny other transactionInterest Receivable0NA02026-04-0101637000361000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******NURE Campuslabs Private Limited******SubsidiariesAny other transactionLoans Given40000000NA02026-04-01120000000Loan0.0725Untill TerminatedUnsecuredBusiness OperationThe date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******NURE Campuslabs Private Limited******SubsidiariesInterest received1428000NA3000002026-10-29804000003i Infotech Limited******NURE Campuslabs Private Limited******SubsidiariesAny other transactionLoans Repaid0NA02026-04-0110000000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******NURE Campuslabs Private Limited******SubsidiariesInterest paid0NA02026-04-01200000000The date of audit committee meeting is entered dummy to 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Infotech Limited******Mr. Raj Kumar Ahuja******CEO / KMPRemuneration0NA02026-04-011948700000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Inc******Ms. Avnita Ahuja******Daughter of KMPRemuneration0NA02026-04-01000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Inc******Ms. Avnita Ahuja******Daughter of KMPAny other transactionProfessional fees0NA02026-04-01150900000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******Mr. Kalpesh Shah******KMPAny other transactionRemuneration0NA02026-04-01401000000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******Mrs. Varika Rastogi******KMPAny other transactionRemuneration0NA02026-04-01340700000The date of audit committee meeting is entered dummy to overcome validation problem3i Infotech Limited******Mrs. Varika Rastogi******KMPAny other transactionSalary Advance Given0NA02026-04-015640005640000The date of audit committee meeting is entered dummy to overcome validation problem666896000Rights Issues2025-10-286410390002026-09-30trueInfomerics Valuation and Rating LimitedfalseNANANARaj Kumar AhujaCEONavi Mumbai2026-10-29To augment the existing and incremental working capital requirement of the companyNA48083900004808390000General corporate purposeNA15380000001538000000Issue ExpensesNA6400000064000000