Interim report
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October 28, 2026 BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400001. Scrip ID: BSOFT Scrip Code: 532400 Kind Attn: The Manager, Department of Corporate Services National Stock Exchange of India Ltd., Exchange Plaza, C/1, G Block, Bandra - Kurla Complex, Bandra (E), Mumbai – 400051. Symbol: BSOFT Series: EQ Kind Attn: The Manager, Listing Department Subject: - Intimation under Regulations 30, 33 and other applicable provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended - Outcome of the Board Meeting held on October 28, 2026 Time of commencement of the Board Meeting: 2.30 pm IST Time of conclusion of the Board Meeting : 4.00 pm IST Dear Sir/Madam, We wish to inform you that the Board of Directors of the Company, at its meeting concluded today, inter alia, has approved the following: A. Unaudited Financial Results: The Unaudited Standalone and Consolidated Financial Results of the Company, for the quarter and half-year ended September 30, 2026. The unaudited Standalone and Consolidated Financial Results for the quarter and half-year ended September 30, 202 6, along with the Limited Review Reports are attached and the investor update is being sent separately. B. Interim Dividend: Interim Dividend of Rs. 3/- per equity share (i.e. 150%) of face value of Rs. 2 /- each, for the financial year 2026-27, to be paid to the Members of the Company within 30 days from the declaration by the Board, as per the provisions of Companies Act, 2013, and the Rules made thereunder. C. Allotment of Equity Shares under “Birlasoft Share Incentive Plan -2019” & “Birlasoft Share Incentive Plan–2022”: Allotment of 1,00,997 equity shares of face value of Rs. 2/- each, to the Eligible Employees of the Company, who have exercised their Employee Stock Options under the Birlasoft Share Incentive Plan-2019 and Birlasoft Share Incentive Plan -2022. These shares shall rank pari - passu with the existing equity shares of the Company in all respects.
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Name of the Scheme No. of equity shares allotted Birlasoft Share Incentive Plan-2019 85,000 Birlasoft Share Incentive Plan-2022 15,997 With this allotment, the paid-up capital of the Company has increased to Rs. 55,95,36,106/- divided into 27,97,68,053 equity shares of face value of Rs. 2/- each. This intimation is also being uploaded on the Company’s website at https://www.birlasoft.com/company/investors. Kindly take the same on your records. Thanking you. For Birlasoft Limited Sneha Padve Company Secretary & Compliance Officer Membership No. A9678
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SR BC & CO LLP Chartered Accountants Ground Floor Panchshil Tech Park, Yerwada ( Near Don Bosco School) Pune • 411 006, India Tel : +91 20 6603 6000 Independent Auditor's Review Report on the Quarterly and Year to Date Unaudited Consolidated Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors Birlasoft Limited 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of Birlasoft Limited (the "Holding Company") and its subsidiaries (the Holding Company and its subsidiaries together referred to as "the Group"), for the quarter ended September 30, 2026 and year to date from April 01 , 2026 to September 30, 2026 (the "Statement") attached herewith, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). 2. The Holding Company's Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the Holding Company's Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the Master Circular issued by the Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable. 4. The Statement includes the results of the following entities: 1. Birlasoft Limited (Holding Company) Subsidiaries and fellow subsidiaries 2. Birlasoft Inc., USA 3. Birlasoft (UK) Limited, UK 4. Birlasoft Sdn. Bhd., Malaysia 5. Birlasoft Solutions Limited, UK 6. Birlasoft Solutions France 7. Birlasoft Solutions Inc., USA 8. Birlasoft Computer Corporation, USA 9. Birlasoft Solutions ME FZE, UAE 10. Birlasoft Technologies Canada Corporation, Canada 11 . Birlasoft Consulting, Inc., USA 12. Birlasoft Solutions Ltda., Brazil 13. Birlasoft Solutions Mexico S.A. DE C.V., Mexico 14. Birlasoft Solutions GmbH, Germany SR BC & CO LLP, a Limited Liability Partnership with LLP Identity No. AAB·4318 Regd. Office: 22, Camac Street, Block 'B', 3rd Floor, Kolkata-700 016
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SR BC& CO LLP Chartered Accountants 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review report of other auditor referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with recognition and measurement principles laid down in the aforesaid Indian Accounting Standards ('Ind AS') specified under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. The accompanying Statement includes the unaudited interim financial results and other financial information, in respect of one subsidiary, whose unaudited interim financial results include total assets of Rs. 556.27 million as at September 30, 2026, total revenues of Rs 131 .85 million and Rs 269.22 million, total net profit/(loss) after tax of Rs. 7.48 million and Rs. (5.81) million, total comprehensive income/(loss) of Rs. 7.48 million and Rs. (5.81) million, for the quarter ended September 30, 2026 and the period ended on that date respectively, and net cash inflows of Rs. 16.99 million for the period from April 01, 2026 to September 30, 2026, as considered in the Statement which have been reviewed by their respective independent auditor. The independent auditor's report on interim financial results and other financial information of this entity has been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures in respect of this subsidiary is based solely on the report of such auditor and procedures performed by us as stated in paragraph 3 above. This subsidiary is located outside India whose financial results and other financial information have been prepared in accordance with accounting principles generally accepted in their respective country and which have been reviewed by other auditor under generally accepted auditing standards applicable in their respective country. The Holding Company's management has converted the financial results of such subsidiary located outside India from accounting principles generally accepted in their respective country to accounting principles generally accepted in India. We have reviewed these conversion adjustments made by the Holding Company's management. Our conclusion in so far as it relates to the balances and affairs of such subsidiary located outside India is based on the report of other auditor and the conversion adjustments prepared by the management of the Holding Company and reviewed by us. Our conclusion on the Statement in respect of matters stated in paragraph 6 above is not modified with respect to our reliance on the work done and the report of the other auditor. For S R B C & CO LLP Chartered Accountants ICAI Firm registration number: 324982E/E300003 t \ lu. . .Ar ~ s, per Sum it Ku~ ar Agrawal Partner Membership No.: 135859 UDIN: 2 6 IJS-~51 \-<.C 7.. L,_S,~ 7-q .T \ Place: Pune Date: October 28, 2026 5(lJJ f';;ED ACS, 1/ ~.:.._ . .. #
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Birl.isoft Limit ed Registered Office: 35 & 36, Rajiv Gandhi lnfotech Parle, Phase I, MIOC, Hinjawad i, Pune - 411057 Phone : +91 20 6652 5000 I secretarial@birlasoft.com I www.birlasoft.com I CIN : L72200PN1990PLC059594 PART! STATEMENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER ANO HALF YEAR ENDED SEPTEMBER 30, 2026 "'In mllllon (eKcept per shore data) Quarter ended Half year ended Year ended Parti culars Revenue from operations Other income (net) (Refer note 5) Tota l Income Expenses Purchase5 of equipment and software licences Change in inventories of equipment Employee benefits expense Finance costs Depreciation and amortisation expense Other expenses Total expenses Profit before e,cceptfonal items and tax Exceptional item Impact of New Labour Codes (Refer note 6) Profit before tax Tax expense Current tax Deferred tax (credit)/cha rge Tota l tax expense Profit for the period Other comprehensive income/( losses) Items that will not be reclassified subsequently to profit or toss Remeasurements of defined benefit plans less : Income tax effect Items that will be reclassified subsequently ta profrt or loss (i) Exchange differences in translating of foreign operat ions (ii) Net gain /(loss) on efiect ive port ion of cash flow hedges less: Income tax effect Total other comprehensive income/( losses) for the period (net of taxes) Total comprehensive iricome for the period Profit attributable to Owners of the Company Profit for the period Other comprehensive incom e/(losses) attributable to Owners of the Company Other comprehensive income/(losscsJ for the period Total comprehensive income attributab le to Owners of the Company Total comprehensive income for the period Paid up equity capital (Face value~ 2/-per share! Other equity Earni ngs per equity share (face value, 2/- per share ) (not annualize d for interim periods) Bi!sic (~) Diluted 1~1 <C INITIAL FOR IDENTIFICATION BY September 30, June 30, 2026 2026 !Unaudited) IUnaudlted ' 14,162.00 13,793.96 424.77 290.27 14,586.77 14,084.23 29.45 10.07 (13.03) 10.40 8,616.07 8,378.70 77.37 42.96 250.56 193.17 3,376.37 3,167.19 12,336.79 11,802.49 2,249.98 2,281.74 2,249.98 2,281.74 754.36 569.48 1100.84) 102.29 653.52 671.77 1,596.46 1,609.97 26.29 (12.84) (6.61) 3.23 302.31 163.01) 11.25) 50.43 0.31 (12.69) 321.05 (34.88) 1,917.51 1,575.09 1,596.46 1,609.97 1,596.46 1,609.97 321.05 (34.88) 321.05 (34.B8) 1,917.51 1.575.09 1,917.51 1,575.09 559.33 559.20 5.57 5.72 5.65 5.70 Septembe r 30, September 30, September 30, March 31, 2025 2026 2025 2026 I Unaudited, IUnauditedl IUnaudited l IAuditcdl 13,289.03 27,955.96 26,13B.Ol SJ,099.58 220.ll 715.04 551.32 648.05 13,509.34 2B,671.00 26,689.33 53,747.63 45.80 39.52 213.86 249,01 15.22 (2.63) 53.70 57.6B 7,963.63 16,994.77 15,750.27 31,707.79 50.97 120.33 100.59 196.02 201.75 443.73 409.47 803.25 3,131.73 6,543.56 6,399.47 12,424.62 11,409. 10 24,139.28 22,927.36 45,438.37 2,100.24 4,531.72 3,761.97 8,309.26 406.88 2,100.24 4,531.72 3,761.97 7,902.38 987.14 1,323.84 1,60l. 42 2,788.66 (47.92) 1.45 (65.81) (69.85) 939.22 1,325.29 1,536.61 2,718.81 1,161.02 3,206.43 2,225.36 5,183 .57 11.70 13.•15 6.91 20.97 (2.95) (3.38) (l.74) (5.28) 792 73 239.30 1,073.23 2,726.84 1170.00) 49.18 (135.20) H.78 42.61 (12.38) 34.03 (2.96) 674.09 286 .17 977.23 2,751.35 1,835.11 3,492.60 3,202.59 7,934.92 1,161.02 3.206.43 2,225.36 5,183.57 1,161.02 3,206.43 2,225.36 5,183.57 674.09 286.17 977.23 2,751.35 674.09 286.17 977.23 2,751.35 l.B35 .11 3,492.60 3.202.59 7,934.92 1,83S.11 3,492.60 3,202.59 7,934.92 557.08 559.33 557.0B 559.01 40,571.65 4.16 11.40 7.97 18.54 4.13 11.35 7.92 18.50
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Birlasoft Limited Registered Office: 3S & 36, Rajiv Gandhi lnfotcch Purk, Phase I. MIOC, Hinjawadi, Pune • 411057 Phone : +9120 6652 5000 I secretarial@birlasoft.com I www.birlasoft.com I CtN : L72200PN1990PLCOS9594 PARTI STATEMENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER ANO HALF YEAR ENDED SEPTEMBER 30, 2026 Notes: 1 The above unaudited consolidated financial results have been reviewed by the Audit Committee and thereafter approved and taken on record by the Board of Directors at its meeting held on October 28, 2026. These unaudited consolidated financial results are prepared m accordance with the lndlan Accounting Standards (referred to as "Ind AS") us prescribed under Section 133 of the Compunics Act, 2013 read with Companies (lndlan Accounting Standards! Rules, 2015 as amended from time to time . 2 The Statutory Auditors of the Company have conducted limited review of the above consolidated financial results of the Company for the quarter and half year ended September 30, 2026. An unmodified conclusion hils been issued by them thereon . 3 Standalone infor mation : "tin million Quarter ended Half year ended Year ended Sr No Particulars September 30, June 30, September 30, September 30, September 30, March 31, , 2026 2026 2025 2026 2025 2026 (Unaudited) (Unaudited) (Unaudited) {Unaudited) (Unaudited) {Audited) • Revenue 8,583.88 8,291.62 6.900.17 16,875.50 13,165.68 28,220.03 b Profit before exceptional item and tax 1,652.29 1,962.27 1,329.76 3,614.56 1,825.23 4,417.97 C Exceptional item - Impact of New Labour Codes 406.88 d Profit before tux 1,652.29 1,962.27 1,329.76 3,614.56 1,825.23 4,011.09 e Net profit for the period 1,204.63 1,467.85 1,006.65 2,672.48 1,373.66 3,016.49 f Other comprehensive income/(losscs) 18.74 28.13 (118.641 46.87 (96.00I 24.51 g Total comprehensive income 1,223.37 1,495.98 888.01 2,719.35 1,277.66 3,041.00 4 The results for the quarter and half year ended September 30. 2026, are available on the Company's website at https://www .birlasoft.com/company/investors/policies•reports-filingi; and ulso on the website of BSE limited at www.bseindia.com and National Stock Exchange of India limited at www.nseind ia.com, where the shares of the Company are listed. 5 Following items are disdosed on net basis in Other Income: tin milllon Quarter ended Halfvear ended Year ended Particulars September 30, June 30, September 30, September 30, September 30, March 31, 2026 2026 2025 2026 2025 2026 (Unaudited) (Unaudited) (Un,1udited) (Unaudited) (Unaudited} (Audited) Exchange gain/(lossJ 62.08 (22.411 (116.071 39.67 (119.931 (646.59) Fdir value gain an financial assets (investme nts) at fair villue through profit or 1o5s 157.13 133.11 63.74 290.24 161.62 329.50 6 On November 21, 202S, the Government of India notified provisions of the Code on Wages, 2019, the Industrial Relnt1ons Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and ~forking Conditions Code, 2020, ('Labour Codes') which consolidate twenty-nine existing labour laws into a unified framework governing employee benefit s durin,;: employment and post-emo loyment. The Group assessed the financial implication s of these changes which resulted in an increase in gratuity liability arising from past service cost and an increa5e in leave liability aggregating to~ 406.SB million primarily due to changes in wage defin ition . Considering that the impact arising from the enactment of the new legislation is an event of a non.recurring nature, the Group presented this incremental amount as ''Impact of labour Cedes" under "Exceptional Item" in the ConsoHdated Financial Results for the year ended March 31, 2026. 7 The Board of Directors declared an inter im dividend of ~ 3/. per equity share of face value of 1' 2/· each. The record date for determin ing the entit lement of the Members for interim dividend 1s November 5, 2026. On behalf of the Board of Directors ForBirla ft limited \;~ -....J ,.,,. I er: -1 I nga~ G~ha Place: New Delhi I .· "'?:So· Gr TI.~ f: ~ CEO a ging Director Date: October 28, 2026 INITIAL FOR IDENTIFICATION BY SRBC & CO L.!::.P-_ DIN: 09791436
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Birlasoft Limited Registered Office: 35 & 36, Rajiv Gandhi tnfotech Park, Phase I. MIDC, Hinjawadi. Pune • 411057 Phone: +9120 6652 5000 I secretarial@birlasoft.com I www.b irlasoft .com I CIN: L72200PN1990PLC059594 PARTII SEGMENT WISE REVENUE AND RESULTS °"in million Quarter ended Half year ended Year ended Sr No Particulars September 30, June 30, September 30, September 30, September 30, March 31, 2026 2026 2025 2026 2025 2026 /Unaudite d) /Unaudited) !Unaudited) !Unaudite d) (Unaudited) (Audited ) 1 Revenue by Industry Practice Banking, Financial Services and Insurance 3,639.51 3,509.66 3,297.69 7,149.17 6,427.04 12,958.97 Manufacturing 5,486.07 5,182.43 4,856 .35 10,668.50 9,757.29 20,111.56 Energy and Utilities 2,259.85 2,396.01 2,294.37 4,655.86 4,539.67 9,175.80 life Sciences & Services 2,776.57 2,705.86 2,840.62 5,482.43 5,414.01 10,853.25 Revenue from operations 14,162.00 13,793.96 13,289.03 27,955.96 26,138.01 53,099 .58 2 Segment Results Banking, Financial Services and Insurance 1,119.26 1,128.75 954.61 2,248.01 1,814.76 3,853.45 Manufacturing 1,368.47 1,293.17 1,257.33 2,661.64 2,294.50 5,317 .05 Energy and Utilities 844.21 964.75 893.01 1,808.96 1,680.29 3,516.83 Life Sciences & Services 440.45 517.13 521.74 957.58 949.95 1,815.39 Total 3,772.39 3,903.80 3,626 .69 7,676.19 6,739.50 14,502 .72 Less: - Fin.:ince costs 77.37 42.96 50.97 120.33 100.59 196.02 - Exceptional Item• Impact of New Labour Codes (Refer note 6) 406.88 - Other unallocable expenditure (net of unallocable income} 1,445.04 1,579.10 1,475.48 3,024.14 2,876.94 5,997.44 Profit before ta>e 2,249.98 2,281.74 2,100.24 4,531.72 3,761.97 7,902.38 Note: Assets and liabilities are not identified to any reportable segment, since these are used interchangeably across segments and consequently, the management believes that it is not practicable or meaningful to provide segment disclosures rC!l<Hing to total assets and liabilities. Place: New Delhi Date; October 28, 2026 INITIAL FOR IDENTIFICATION BY fc ~o~ 0 ~ - I ~ ~ * _// -- On behalf of the Board of Directors ~ ~ a r DIN. 09791436
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Birlasoft Limited Registered Office: 35 & 36, Rajiv Gandhi lnfotech Park, Phase I, MIDC, Hinjawadi, Pune - 411057 Phone: +91206652 5000 I secretarial@birlasoft.com I www.birlasoft.com I CIN: L72200PN1990PLC059594 PARTII I CONSOLIDATED STATEMENT OF ASSETS AND LIABILITIES AS AT SEPTEMBER 30, 2026 '!'in million . September 30, March 31, Particulars 2026 2026 fUnaudite dl IAudited l A ASSETS 1 Non-current assets a. Property, plant and equipment 1,477.93 1,088.55 b. Right-of-use assets 1,481.95 1,244.55 C. Capital work-in-progress 20.51 18.45 d. Goodwill 5,689.16 5,648.13 e. Other intangible assets 291.68 363.51 f. Intangible assets under development 21.51 g. Financial assets Investments 2,044.32 1,809.59 Finance lease receivable 317.74 432.55 Other financial assets 171.19 133.72 h. Income tax assets (net) 896.74 635.61 i. Deferred tax assets (net) 1,131.97 1,138.01 j. Other non-current assets 410.12 978.85 13,9S4.82 13,491.SZ 2 Current assets a. Inventories 48.89 46.26 b. Financial assets Investments 22,233.83 19,904.52 Trade receivables 10,437.50 12,125.33 Cash and cash equivalents 4,243.89 4,260.34 Bank balances other than cash and cash equivalents 267.80 398.94 Finance lease receivable 260.00 245.12 Other financial assets 67.14 29.81 c. Other current assets 3,802.55 2,160.69 41,361.6 0 39,171. 01 TOTAL ASSETS 55,316 .42 52,662 .S3 B EQUITY AND LIABILITIES Equity a. Equity share capital 559.33 559.0] b. Other equity 43,084.63 40,571.65 Total equity 43,643.96 41,130.66 Liabilities 1 Non-current liabil ities a. Financial liabilities Borrowings 76.98 51.30 Lease liabilities 1,262.07 1,053.71 Trade payables a) Tota l outstanding dues of micro enterprises and small enterprises b) Total outstanding dues of creditors other than micro enterprises and small enterprises 13.79 Other financial liabilities 13.50 11.86 b. Provisions 1,605.11 1,279.25 2,957.66 2,409. 91 2 Curren t liabilities a. Financial liabilities Borrowings 69.23 32.02 Lease liabilities 295.31 270.38 Trade payables a) Total outstanding dues of micro enterprises and small enterprises 2.63 17.30 b) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,608.43 2,533.47 Other financial liabilities 1,353.02 1,980.23 b. Other current liabili ties 3,047.02 3,172.65 C. Provisions 666.87 753.54 d. Income tax liabilities (net) 672.29 362.37 8,714.80 9,121.96 Total Liabilities 11,672.46 11,531.8 7 TOTAL EQUITY AND LIABILITIES 55,316.42 52,662 .53 - -...... On behalf o_~f the Board of Directors ~~\_ASo~ For Birlasof imited ::bn~\, ..._y ' INITIAL FOR IDENTIFICATlq ~ c Ang n .a Place: New Delhi BY \ ~I CE Managi irector Date: Oc~ober 28. 2026 Dlr<i: 09791436 (L >'f:-,6 v ~ ~ nW --- SRBC & co LLP __ .... ,._ ...............
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Birlasoft Limited Registered Office: 35 & 36, Raj iv Gandhi lnfotech Park, Phase I, MIDC, Hinjawadi, Pune - 411057 Phone : +91 20 6652 5000 I secretarial@birlasoft.com I www.birlasoft .com I CIN : L72200PN1990PLC059594 PART IV CONSOLIDATED STATEM ENT OF CASH FLOWS FOR THE PERIOD ENDED SEPTEMBER 30, 2026 Particulars A CASH FLOW FROM OPERATING ACTIVITIES Profit before tax Adjustments for Profit on sale/disposal of property, plant and equipment (net) Depreciatio n and amortisation expense Finance costs Interest income Gain on sale/ redemption of mutual funds/ bonds Fair value gain on financial assets (investments} at fair value through profit or loss Provision for doubtful debts and advances (net) liabilities written back Share based payment expenses Unrealized foreign exchange loss Operating Profit before working capital changes Adjustme nts for changes in working capital: (lncrease)/Decrease in inventories Decrease/(lncrease) in trade receivables Decrease in finance lease receivable {Increase) in other financials assets and other assets Increase in trade payables (Decrease) in other financial liabilities, other liabilities and provisions Cash generated from operations Income taxes paid (net of refunds) Net cash genera ted from operating acti vities (A) B CASH FLOW FROM INVESTING ACTIVITIES Purchase of property , plant and equipment and intangible assets (including net movement in capital work in-progress, intangible assets under development and capital advances & payable wi th respect to property, plant & equipment) Proceeds from sale of property , plant and equipment Purchase of investments Sale/redemption of investments Interest received Bank deposits placed Proceeds from redemption of bank deposits Net cash (used in)/ generate d from investing activities (B) C CASH FLOW FROM FINANCING ACTIVITIES Proceeds from issue of share capital and share application money Proceeds from long term borrowings Repayment of long term borrowings Payment of lease liabilities Dividend paid Interest and finance charges paid Net cash (used in) financing activities (C) D Exchange diffe rences on translation of foreign currency cash and cash equivalents (D) Note 1: Net (Decrease)/lncrease in cash and cash equivalents (A+ B + C + D) Cash and cash equivalents at end of the period Cash and cash equivalents at beginning of the period Net (Decrease)/lncrease in cash and cash equivalent s Figures in brackets represent outflows of cash and cash equivalents . Note2: September 30, 2026 (Unaudited) 4,S31.72 (3.21) 443.73 120.33 (281.41) (43.62) (290.24) 0.15 138.71 190.23 4,806.39 (2.63) 1,539.17 126.44 (1,161.32) 46.24 (268.39) 5,085.90 (1,278.43) 3,807.47 (821.15) 1.39 (30,838.28) 28,799.01 209.02 (2.05) 138.38 (2,Sl3 .68) 0.39 97.97 (35.03) (184.86) (1,118.40) (67.56) (1,307 .49) (2.75) (16.45) 4,243.89 4,260.34 (16.45) fin million Septe mber 30, 2025 (Unaudited) 3,761.97 (0.46) 409.47 100.59 (401.99) (69.55) (161.62) (20.57) (36.55) 101.06 422.08 4,104.43 53.70 (860.93) 27.47 (379.02) 193.07 (100.48) 3,038.24 (1,140.62) 1,897.62 (190.24) 1.96 (26,586.72) 25,773.30 275.44 (11.31) 1,084.48 346.91 36.85 (17.40) (222.92) (1.112.01) (41.89) (1,357.37) (57.66) 829.50 4,100.34 3,270.84 829.50 The above Cash Flow Statement has been prep ared under the indirect method as set out in the Indian Accounting Standard (Ind-AS) 7 on statement of cash flows . Place: New Delhi Date: October 28, 2026 INITIAL FOR IDENTIFICATION BY SRBC & CO LLP · '""'"'"~ ~ DIN: 09791436
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SR BC & CO LLP Chartered Accountants Ground Floor Panchshil Tech Park, Yerwada ( Near Don Bosco School) Pune - 411 006, India Tel : +91 20 6603 6000 Independent Auditor's Review Report on the Quarterly and Year to Date Unaudited Standalone Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors Birlasoft Limited 1. We have reviewed the accompanying statement of unaudited standalone financial results of Birlasoft Limited (the "Company") for the quarter ended September 30, 2026 and year to date from April 01 , 2026 to September 30, 2026 (the "Statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). 2. The Company's Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the Company's Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards ('Ind AS') specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For S R B C & CO LLP Chartered Accountants ICAI Firm registration number: 324982E/E300003 ~ ... ,It..-.~ -------- per Sum it Kumar Agrawal Partner Membership No.: 135859 UDIN:2.613.Si.S-°1 V LE AZ.V g D6L-j Place: Pune Date: October 28, 2026 SR BC & co LLP, a Limited Liability Partnership with LLP Identity No. AAB-4318 Regd. Office: 22. Camac Street, Block 'B', 3rd Floor, Kolkata-700 016
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Birlasoft Limited Registered Office : 35 & 36, Raj iv Gandhi lnfotech Park, Phase-I, MIDC, Hinjawadi, Pune - 41105 7 Phone: <9120 6652 5000lsecretarlal@birlasoft.comIwww.birlasoft.com I CIN: L72200PN1990PLC0S9594 PARTI STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND HALF VEAR ENDED SEPTEMBER 30, 2026 ~ in million (except per share data) Quarter ended Half year ended Year ended Particulars September 30, June 30, September 30, September 30, September 30, March 31, 2026 2026 2025 2026 2025 2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) Revenue from operations 8,583.88 8,291.62 6,900.17 16,875.50 13,165.68 28,220.03 Other income (net) (Refer note S) 351.72 315.91 448.49 667.63 693.65 846.78 Total Income 8,935.60 8,607 .53 7,348.66 17,543.13 13,859.33 29,066.81 Expenses Purchases of equipment and software licences 0.66 1.77 2.57 Change in inventories of equipment 3.79 0.98 3.79 12.53 14.13 Employee benefits expense 5,052.91 4,849.04 4,745.30 9,901.95 9,453.97 19,051.15 Finance casts 25.66 18.41 23.90 44.07 47.49 90.70 Depreciation and amortisation expense 220.52 156.91 164.76 377.43 337.80 655.46 Other expenses 1,984.22 1,617.11 1,083.30 3,601.33 2,180.54 4,834.83 Total expenses 7,283 .31 6,645.26 6,018.90 13,928.57 12,034.10 24,648.84 Profit before exceptional items and tax 1,652.29 1,962 .27 1,329.76 3,614 .56 1,825.23 4,417.97 Exceptional item - Impact of New Labour Codes (Refer note 6) 406.88 Profit befo re tax 1,652.29 1,962.27 1,329.76 3,614.56 1,825.23 4,011.09 Tax expense Current tax 443.98 490.38 364.97 934.36 486.11 994.69 Deferred tax (credit)/charge 3.68 4.04 (41.86) 7.72 {34.55) (0.09) Total tax expense 447.66 494.42 323.11 942.08 451.57 994.60 . Profit for the period 1,204.63 1,467 .85 1,006.65 2,672.48 1,373.66 3,016.49 Other comprehensive income/(losses) Items that will not be reclassified subsequently to profit or lass Remeasurements of defined benefit plans 26.29 (12.84) 11.70 13.45 6.91 20.97 Less: Income tax effect {6.51) 3.23 (2.95) {3.38) (1.74) (5.28) Items that will be reclassified subsequently to profit or loss Net gain/{loss) on effective portion of cash flow hedges (1.25) 50.43 (170.00) 49.18 (135.20) 11.78 Less: Income tax effect 0.31 (12.69) 42.61 (12.38) 34.03 (2.96) Total other comprehensive income/(losses} for the period (net of taxes) 18.74 28.13 (118.64) 46.87 (96.00) 24.51 Total comprehensive income for the period 1,223.37 1,495 .98 888.01 2,719 .35 1,277.66 3,041. 00 Pa id up equity capital (Face value~ 2/· per sharel 559.33 559.20 557.08 559.33 557.08 559.01 Other equity 17,360.10 Earnings per equity share (face value~ 2/- per share) (Not annualized for inte rim periods) Basic{~) 4.28 5.22 3.60 9.50 4.92 10.79 Diluted l~I 4.26 5.20 3.58 9.46 4.89 10.76 INITIAL FOR IDENTIFICATION BY SRBC&CO LLP
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Birlasoft Limited Registered Office: 35 & 36, Rajiv Gandhi lnfotech Park, Phase-I, MIDC, Hinjawadi, Pune - 411057 Phone: +9120 6652 SOOD I secretaria l@birlasoft.com I www.birlasoft.com I CIN : L72200PN1990PLCOS9594 PART I STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND HALF VEAR ENDED SEPTEMBER 30, 2D26 Notes: 1 The above unaudited standalone financiul results have been reviewed by the Audit Committee and theteafter approved and taken on record by the Board of Directors at its meeting held on October 28, 2026. These unaudited standalone financial results are prepared in accordance with the tndian Accounting Standards (refe rred to as "lnd AS") as prescribed under Section 133 of the Companies Act, 2013 read with Companies {Indian Accounting Standards} Rules, 2015 as amended from time to time. 2 The Statutory Auditors of the Company have conducted limited review of the above standalone financial results of the Company for the quarte r and half year ended September 30, 2026. An unmodified conclusion has been issued by them the reon. 3 The results for the quarter and half year ended September 30, 2026, are available on the Company's website at ht tps://www .birlasoft .com/company/investors/policies-reports-filings and also on the website of BSE Limited at www .bseindia .com and National Stock Exchange of India Limited at www .nseJndia.com, where the shares of the Company are listed . 4 Where financial results contain both consolidated financial results and standalone financial results of the parent, segment information is required to be presented only in the consolidated financial results. Accordingly, segment information hus been presented in the consolidated finan ciul results. 5 Following items are disclosed on net basis in Other Income: , in milli on Quarter ended Half year ende d Year ended Particu lars Septembe r 30, June 30, Septem ber 30, Septe mb er 30, Septe mber 30, Marc h 31, 2026 2026 2025 2026 2025 2026 (Unaudit ed) (Unaudite d) (Unaudi t ed) (Unaudited) (Unaud ited ) (Audited) Exchange gain/(loss) 100.16 (32.11) (57.33) 68.05 (39.43) (413.40) Fair value gain/f loss) on financial assets (investments ) at fair value through profit or loss 26.09 7.69 (17.95) 33.78 (3.77) (29.09) 6 On November 21, 2025, the Government of India notified provis ions of the Code on Wages, 2019, the Industria l Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, ('Labour Codes') which consolidate twenty -nine existing labour laws into a unified framework governing employee benefits during employment and post employment. The Company assessed the financia l rmplications of these changes which resulted in an increase in gratuity liability arising from past service cost and an increase in leave liabi lity aggregating to~ 406.88 million primarily due to changes in wage definition. Considering that the impact arising from the enactment of the new legislation is an event of a non- recurring nature, the Company presented this incrementa l amount as "lmpa .ct of labour Codes" under "Exceptional Item" in the Standalone Financial Result for the year ended March 31, 2026. 7 The Board of Directors declared an interim dividend of~ 3/· per equity share of face value of i.t" 2/- each. The record dat e for determ ining the entitlement of the Members for interim dividend is November 5, 2026. -:vt,..SOi~:--. On behalf of the Board of Direc tors For Birlaso . limited ~a<--' \~ I ca -g l \ ~ ~/, /r Angan Guha Place: New Delhi .. %,\)., I CEO & Managing Director Date ; October 28, 2026 ✓ DIN: 09791436 - • ✓ c[ INITIAL FOR IDENTIFICATION BY SRBC & CO LLP . --- ----- ---~-- - - ,..J
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Birlasoft Limited Registered Office : 35 & 36, Rajiv Gandhi lnfotech Park, Phase-I, MIDC, Hinjawadi, Pune - 411057 Phone: +9120 6652 5000 lsecretarial@birlasoft.com I www.birlasoft.com I CIN: L72200PN1990PLC059594 PARTII STANDALONE STATEMENT OF ASSETS AND LIABILITIES AS AT SEPTEMBER 30, 2026 A ASSETS 1 Non-current assets a. Property, plant and equipment b. Right of use asset c. Capita l work in progress d. Other Intangible assets e. Intangible assets under development f. Financial assets Investment Finance lease receivable Other financial assets g. Income tax assets {net) h. Deferred tax assets {net) i. Other non-current assets 2 Current assets a. Inventories b. Financial assets Investments Trade receivables Cash and cash equivalents Particulars Bank balances other than cash and cash equivalents Finance lease receivable Other financial assets c. Other current assets TOTAL ASSETS B EQUITY AND LIABILITIES Equity a. Equity share capital b. Other equity Liabilities 1 Non-current liabilities a. Financial liabilities Borrowings Lease Liabilities Other financial liabilities b. Provisions 2 Current liabilities a. Financial liabilities Borrowings lease liabilities Trade payables a) Outstanding dues of micro enterprises and small enterprises b) Outstanding dues of creditors other than micro enterprises and small enterprises Other financial liabilities b. Other current liabilities c. Provisions d. Income tax liabilities {net) Total Liabilities TOTAL EQUITY AND LIABILITIES September 30, 2026 (Unaudited) 1,379.21 1,205.26 0.02 291.68 21.51 5,707.66 137.67 159.85 105.71 397.56 133.96 9,540.09 6,598.46 8,944.99 715.40 50.18 70.22 29.92 2,407.69 18,816.86 28,356.95 559.33 19,099.82 19,659.15 76.98 1,009.50 5.27 1,356.99 2,448.74 69.23 224.43 2.63 3,359.09 1,277.86 320.92 441.99 552.91 6,249.06 8,697.80 2B,356.95 ~ in million March 31, 2026 (Audited) 971.91 926.46 0.58 363.51 5,472.93 173.52 122.72 102.52 417.65 615.38 9,167.18 3.79 6,504.37 7,382.75 715.13 140.Sl 67.31 66.91 1,151.01 16,031.78 25,198.96 559.01 17,360.10 17,919.11 51.30 771.34 5.71 1,274.92 2,103.27 32.02 187.67 17.30 2,065.03 1,889.42 365.86 340.90 278.38 5,176.58 7,279.85 25,198.96 On behalf of the Board of Directors Place: New Delhi Date: October 28. 2026 For Birlasoft Lj,nited 4 l:H '-.:::::~ SRBC & CO LLP , V
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Birlasoft Limited Registered Office : 35 & 36, Rajiv Gandhi lnfotech Park, Phase-I, MIDC, Hinjawadi, Pune - 411057 Phone: -f.9120 6652 5000 lsecretarial@bir lasoft.com I www .birlasort.com I CIN: L72200PN1990PLCOS9594 PARTJII STANDALONE STATEMENT OF CASH FLOWS FOR THE PERIOD ENDED SEPTEMBER 30, 2026 l!inmillion Particulars September 30, 2026 September 30, 2025 (Unaudited) {Unauditedl A CASH FLOW FROM OPERATING ACTIVITIES Profit before tax 3,614.56 1,825.23 Adjustments for Profit on sale/Disposa l of property, plant and equipment (net) (4.15) (1.07) Depreciation and amort isation cJ1penses 377.43 337.80 Finance Cost 44.07 47.49 Int erest income (229.82) (350.27) Dividend income (284.93) (308.68) Gain on sale/redemption of mutu al funds (43.62) (69.55) Fair value (gain)/ loss on financial assets (investments) at fair value through profit or loss (33.78) 3.77 Provision for doubtful debts and advances (net) (16.40) (12.26) liabilities written back (6.27) Share based payment expenses 123.14 82.40 Unrealised foreign exchange loss (42.69) (19.45) Operating Profit before working capit al changes 3,503.81 1,529.14 Adju stments for changes in working capital: Decrease in Inventory 3.79 12.53 {Jncrease) in trade receivables (1,569.87) 11.29230) Decrease in finance lease receivable 43.B4 43.83 (Increase) in other financials assets and other assets (773.25) (435.47) Increase in trade Payables 1,342.63 251.42 {Decrease) in other financial liabilities, other liabilities and provisions (229.95) (56.52) Cash genern ted from operations 2,321.00 52,63 Income raxes paid (net of refunds) (666.40) (150.90) Net cash generated/ (used in) from operating activities (A) 1,654.60 (98.27) B CASH FLOW FROM INVESTING ACTIVITIES (815.85) (187.57) Purchase of property, plant and equiprnent dnd intangible assets (including net movement in capital work in progress, intangible assets under development, capital advances and payables in respect of Property, Pinnt nnd equipment) Proceeds from sale of property, plant and equipment 1.39 1.96 Purchase of other investments (16,465.21) (17,206.32) Sale/redemption of investments 16,261.58 17,213.68 Inte rest received 173.08 240.05 Dividend received 284.93 308.68 Bank deposits placed (2.05) (11.31) Proceeds from redemption of bank deposits 90.00 1,037.18 Net cash (used in)/ generated from investing actl\lities (B) (472.13) 1,396.35 C CASH FLOW FROM FINANCING ACTIVITIES Proceeds from issue of share capital and share application money 0.39 36.85 Proceeds from long term borro wings 97.97 Repayment of lung term borrowings (35.03) (17.40) Payment of lease liabilitres (127.48) (160.35) Dividend paid (1,118.41) (1,112.01) Interest and finance charges paid (3.17) (l.97) Net cash used in financing activities IC) (1,185.73) (1,254.88) D Exchange differences on translation of foreign currency cash and cash equivalents (D) 3.53 0.56 Net Increase in cash and cash equivale nts (A+ B+ C+O) 0.27 43.76 Cash and cash equivalents ut end of the period 715.40 704.39 Cash and cash equivalents at beginning of the period 715.13 660.63 Net increase in cash and cash equivalent s O.Z7 43.76 Note 1: Figures in brackets represent outflows of cash and cash equivalents. Note 2: The above Cash Flow Statement has been prepared under the indirect method as set out in Indian Accounting Standard (Ind-AS) 7 on Statement of cash flows. • --- On behalf of the Board of Directors -~ For Bir/asoft Limited \--1\SO,.c;~ ~ . -S'o<t ~ -~1 • Place: New Delhi r Date: October 28, 2026 ~ - 0. '>,";/ DIN: 09791436 '' ~ -- c(,...1-NI_T_IA_L_F~O R~ID:-::-EN:-:-:T::-;l';";Fl-:::-CA-;-:;T;:-:-:IO;;-;N:;--1 BY