5443092026-07-012026-09-305443092026-09-305443092026-03-315443092026-04-012026-09-305443092026-07-012026-09-30in-capmkt:OtherExpenses1Member5443092026-04-012026-09-30in-capmkt:OtherExpenses1Member5443092026-09-30OtherNoncurrentFinancialAssetsDomain15443092026-09-30OtherNoncurrentAssetsDomain15443092026-09-30OtherNoncurrentAssetsDomain25443092026-09-30OtherNoncurrentAssetsDomain35443092026-09-30OtherCurrentFinancialAssetsDomain15443092026-09-30OtherCurrentAssetsDomain15443092026-09-30OtherCurrentAssetsDomain25443092026-09-30OtherNoncurrentFinancialLiabilitiesDomain15443092026-09-30OtherCurrentFinancialLiabilitiesDomain15443092026-09-30OtherCurrentFinancialLiabilitiesDomain25443092026-09-30OtherCurrentLiabilitiesDomain15443092026-09-30OtherCurrentLiabilitiesDomain25443092026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15443092026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25443092026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15443092026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25443092026-07-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15443092026-07-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss25443092026-04-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15443092026-04-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss25443092026-07-012026-09-30AuditorDomain1iso4217:INRiso4217:INRxbrli:shares544309IKSNOTLISTEDINE115Q01022INVENTURUS KNOWLEDGE SOLUTIONS LIMITEDMain BoardEquity2026-04-012027-03-312026-11-052026-10-30INRMillionsQuarterlySecond quarterSingle segmentCare enablement platform providing technology enabled solutions to healthcare providers2026-11-0519:35:002026-11-0520:36:00trueCash Flow IndirectDeclaration of unmodified opinion2026-07-012026-09-30UnauditedConsolidated159247800002338200001615860000000224500008036470000101915000089790000034505700001342654000027320600000273206000056095000037400000598350000021337100000000213371000035360000024873100002176480000-427700002520690000-33380000170910000112.9812.720012.9812.72Notes to the Statement of Unaudited Consolidated and Standalone Financial Results for the quarter and half year ended September 30, 2026. <br /> <br /> 1. The above standalone financial results of Inventurus Knowledge Solutions Limited ("the Company") and consolidated financial results of the Company and its subsidiaries (collectively "the Group") and its interest in associate for the quarter and half year ended September 30, 2026 were reviewed and recommended by the Audit Committee and approved by the Board of Directors in it's meeting held on November 05, 2026. The above results for the quarter and half year ended September 30, 2026 have been reviewed by the Statutory Auditors of the Company in terms of Regulation 33 of the SEBl (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. <br /> <br /> 2. The statement has been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards("Ind AS") as prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules thereunder. <br /> <br /> 3. The Group operates in one reportable business segment which comprises a Care enablement platform providing technology enabled solutions to Healthcare providers. This in the context of Indian Accounting Standard (Ind AS 108) "Operating Segments", constitutes a single operating segment. <br /> <br /> 4. The Company has allotted 60,071 shares for the quarter ended September 30, 2026 (quarter ended September 30, 2025 : 183,140 shares) and 200,156 shares for the half year ended September 30, 2026 (half year ended September 30, 2025 : 207,082) to eligible employees on exercise of Employee Stock options, in accordance with the terms and conditions of the IKS Employees Stock Options Plan 2022 named 'IKS Health - ESOP Policy 2022' as approved by the shareholders of the Company on April 22, 2022. Further, during the quarter and half year ended September 30, 2026, the Company has granted 61,000 and 204,814 stock options respectively to eligible employees, as approved by the Nomination and Remuneration Committee. <br /> <br /> 5. Earnings per share for the interim periods are not annualised. <br /> <br /> 6. The consolidated financial results of the Group include the results of its subsidiary companies viz: Inventurus Knowledge Solutions Inc ("IKS Inc."), IKS Cares Foundation, ARAI Solutions Private Limited and its step down subsidiary companies viz: Aquity Holdings Inc, Aquity Solutions LLC, Aquity Solutions India Private Limited, Aquity Solutions Australia Pty Limited, Aquity Canada ULC, TruBridge, Inc and its subsidiaries namely, Healthcare Resource Group, Inc, iNetXperts, Corp. d/b/a Get Real Health, Healthland Holding Inc., Healthland, Inc and TruBridge Healthcare Private Limited (w.e.f. July 9, 2026), IKS WWMG MSO LLC (subsidiary w.e.f. June 30, 2026 and associate upto June 29, 2026) and Value Partners Collective ACO, LLC. IKS Next Horizon, Inc (merged with TruBridge Inc w.e.f July 9,2026). <br /> <br /> 7. TruBridge, Inc. ("TruBridge") acquisition was completed by Inventurus Knowledge Solutions Limited ("IKS" or "the Group"), through its wholly-owned subsidiary, on July 9, 2026, following which its shares were delisted from Nasdaq. TruBridge provides electronic health record (EHR) and revenue cycle management (RCM) solutions to rural and community hospitals in the United States. The acquisition was priced at an Enterprise Value of USD 557.0 million, at USD 26.25 per share payable to the TruBridge's selling shareholders and the fully diluted equity outstanding as of the acquisition date. The transaction was financed through debt facilities. The acquisition integrates the Group's ambulatory care enablement capabilities with TruBridge's acute-care EHR and RCM platform. TruBridge has been consolidated in the Group's financial statements effective July 9, 2026.The excess of purchase consideration over net assets has been provisionally recognised as goodwill amounting to $394.97 million (Rs. 37,670.43 million) after recognition of intangible assets arising on account of acquisition. The purchase price allocation is provisional pending finalization of adjustments within 12 months from acquisition date as allowed under Ind-AS 103. <br /> <br /> 8. During the period ended September 30, 2026, IKS Inc. acquired an additional 6.29% equity stake in IKS WWMG MSO LLC for Rs.478.97 million in cash increasing its total stake from 48.20% to 54.49%. Effective June 30, 2026, the Group obtained control, transitioning the entity from an associate to a subsidiary consolidated on a line-by-line basis under Ind AS 103 and Ind AS 110. <br /> As part of the step acquisition accounting under Ind AS 103: <br /> <br /> - Goodwill of Rs.914.64 million and Non-Controlling Interest (NCI) of 45.51% were recognized. <br /> -The previously held 48.20% equity interest was remeasured at fair value on June 30, 2026. <br /> <br /> 9. On May 14, 2026, the Group acquired 100% equity in ARAI Solutions Private Limited (a healthcare AI provider) for a cash consideration of Rs.110.00 million. The business combination is accounted for under Ind AS 103, and ARAI is consolidated from the acquisition date. Provisionally determined goodwill of Rs.75.10 million represents the excess of purchase consideration over net identifiable assets acquired. The purchase price allocation is provisional pending finalization within the 12-month measurement period. <br /> <br /> 10. The consolidated financial results of the Company for the quarter and half year ended September 30, 2025 and quarter ended June 30,2026 and year ended March 31, 2026 does not include the amounts related to the acquisition of Trubridge Inc & its 5 subsidiaries and IKS WWMG MSO LLC, accordingly are not comparable to the current period.2026-04-012026-09-30UnauditedConsolidated2486107000029092000025151990000002083000012586570000112025000012407900004888980000198574200005294570000052945700001243930000-73550000117038000004124190000000-53070000407112000081592000048870400004113890000-427700004920420000-33380000170910000124.5424.040024.5424.04Other Expenses3450570000Other Expenses488898000074688000032000000523579600000616800000052230000161948000026166000030252000004958570000217499000027318110000876213900002606000015226300001147828000052853800001380000174145000010371700002106629000001225200000223175500000010993894000017091000033234170000334050800007177900003412287000057523390000115020000058673590000339120000279785000061810560000579850000265800002950930000297751000011097800004667140000522909000034415700006677100001400551000075816070000109938940000Other Financial Assets3025200000Other non-current assets1176800000Non-current tax assets (net)1079130000Right of use of assets25062180000Other Financial Assets1037170000Other current assets1147950000Contract assets77250000Lease liabilities1150200000Other current financial liabilities778130000Lease liabilities331650000Other current liabilities4214420000Contract liabilities10146700001120250000-25820000-35586700000-220100000356900008998000000-6804700000143790000-2493000001240790000004005000000871200000123570000393540000119500000000-1642500000-1751470000354310000000013178000000222530000005131481000000000025400003158000093193000000-21976000000000000020482000000001394000000-50383040000008874000000000569811200004370620000224200000043529000000520397500003882010000-11570000387044000018544600005724900000Remeasurement of post employment benefit obligations-8140000Changes in the fair value of equity investments at FVOCI0-8140000Remeasurement of post employment benefit obligations770000Changes in the fair value of equity investments at FVOCI22642000022719000070000057560000Gains/ (losses) on cash flow hedges (net)151310000Exchange differences on translation of financial statements of foreign operations242370000393680000Gains/ (losses) on cash flow hedges (net)511240000Exchange differences on translation of financial statements of foreign operations24187000075311000031240000106820000353600000815920000UnauditedtruePrice Waterhouse Chartered Accountants LLPtrue2026-11-30