Interim report
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October 30, 2025 BSE Limited The Listing Department Phiroze Jeejeebhoy Towers 25th Floor, Dalal Street Fort, Mumbai 400 001 Maharashtra, India BSE Scrip Code: 544309 National Stock Exchange of India Limited The Listing Department Exchange Plaza, Plot No. C/1, G Block, Bandra Kurla Complex Bandra (East), Mumbai 400051 Maharashtra, India NSE Symbol: IKS Dear Sir/Ma’am, Sub: Disclosure under Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘SEBI LODR Regulations’) – Outcome of the Board Meeting held on October 30, 2025 – Unaudited standalone and consolidated financial results of the Company for the quarter and half year ended September 30, 2025. Pursuant to Regulation 30 of the SEBI LODR Regulations and SEBI Master circular SEBI/HO/CFD/PoD2/CIR/P/0155 dated 11 November 2024, we hereby inform that the Board of Directors of the Company at its meeting held today, i.e., October 30, 2025, inter alia, approved the unaudited standalone and consolidated financial results of the Company for the quarter and half year ended September 30, 2025 (“Financial Results”). The Financial Results and the Limited Review Reports issued by Price Waterhouse Chartered Accountants LLP, Statutory Auditors of the Company on the said Financial Results are enclosed as “Annexure – A”. The Board Meeting commenced at 07:00 P.M. IST and concluded at 07:55 P.M. IST. Yours sincerely, For Inventurus Knowledge Solutions Limited Sameer Chavan Company Secretary and Compliance Officer Membership No. F7211 Encl: As above
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Price Waterhouse Chartered Accountants LLP Price Waterhouse Chartered Accountants LLP, 252, Veer Savarkar Marg, Shivaji Park, Dadar (West), Mumbai - 400 028 T: +91 (22) 66697510 Registered office and Head office: 11-A, Vishnu Digamber Marg, Sucheta Bhawan, Gate No 2, New Delhi - 110002 Price Waterhouse (a Partnership Firm) converted into Price Waterhouse Chartered Accountants LLP (a Limited Liability Partnership with LLP identity no: LLPIN AAC-5001) with effect from July 25, 2014. Post its conversion to Price Waterhouse Chartered Accountants LLP, its ICAI registration number is 012754N/N500016 (ICAI registration number before conversion was 012754N) Review Report To The Board of Directors Inventurus Knowledge Solutions limited Building No. 5 & 6, Unit No. 801, 8th Floor, Mindspace SEZ, Thane Belapur Road, Airoli, Navi Mumbai, Thane, Maharashtra 400708 1. We have reviewed the consolidated unaudited financial results of lnventurus Knowledge Solutions Limited ies (the Holding Company and its subsidiaries) hereinafter loss after tax and total comprehensive loss of its associate company (refer Note 7 on the Statement) for the quarter ended September 30, 2025 and the year to date results for the period April 01, 2025 to September 30, 2025 which are included in the accompanying Statement of unaudited financial results for the quarter and half year ended September 30, 2025 , the Consolidated Unaudited Statement of Assets and Liabilities as on that date and the Consolidated Unaudited Statement of Cash Flow for the half year ended on that date requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) digitally signed by us for identification purposes. Attention is drawn to the fact that the consolidated financial results for the corresponding quarter ended September 30, 2024 and the corresponding period from April 01, 2024 to September 30, 2024 and the Consolidated Statement of Cash Flow for the corresponding period from April 01, 2024 to September 30, 2024, as reported in these financial results have been approved by the Holding . 2. recognition and measurement principles laid down in Indian Accountin accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. Annexure - A
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Price Waterhouse Chartered Accountants LLP3. We conducted our review of the Statement in accordance with the Standard on Review Engagements , 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 circular issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. 4. The Statement includes the results of the following entities: Relationship Entity name Wholly owned Subsidiaries Inventurus Knowledge Solutions Inc IKS Cares Foundation Step down Subsidiaries Aquity Holdings Inc Aquity Solutions LLC Aquity Solutions India Private Limited Aquity Solutions Australia Pty Limited Aquitv Canada ULC Associate Company IKS WWMG MSO, LLC 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of the other auditors referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement has not been prepared in all material respects in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India and has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. The interim financial information of one subsidiary reflect total assets of Rs. 2,435.07 million and net assets of Rs. 1,760.77 million as at September 30, 2025 and total revenues of Rs. 533.97 million and Rs. 1,146.02 million, total net profit after tax of Rs. 30.69 million and Rs. 98.75 million and total comprehensive income of Rs. 6.76 million and Rs. 78.22 million, for the quarter ended September 30, 2025 and for the period from April 01, 2025 to September 30, 2025, respectively, and cash flow (net) of Rs. 49.49 million for the period from April 01, 2025 to September 30, 2025, as considered in the consolidated unaudited financial results. These interim financial information have been reviewed by other auditors and their reports dated October 29, 2025, vide which they have issued an unmodified conclusion, have been furnished to us by the other auditors and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of this subsidiary, is based on the reports of the other auditors and the procedures performed by us as stated in paragraph 3 above. Our conclusion on the Statement is not modified in respect of the above matters.
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Price Waterhouse Chartered Accountants LLP 7. The consolidated unaudited financial results include the interim financial information of one subsidiary which have not been reviewed by their auditors, whose interim financial information reflect total assets of Rs. 2.47 million and net assets of Rs. (0.63) million as at September 30, 2025 and total revenue of Rs. 4.3 million and Rs. 4.3 million, total net profit/ (loss) after tax of Rs. 0.78 million and Rs. (0.98) million and total comprehensive income/ (loss) of Rs. 0.78 million Rs. (0.98) million for the quarter ended September 30, 2025 and for the period from April 01, 2025 to September 30, 2025, respectively, and cash outflow (net) of Rs. 1.21 million for the period from April 01, 2025 to September 30, 2025, as considered in the consolidated unaudited financial results. The share of net loss after tax of Rs. 14.18 million and Rs. 14.18 million and total comprehensive loss of Rs. 14.18 million and Rs. 14.18 million for the quarter ended September 30, 2025 and for the period from April 01, 2025 to September 30, 2025, respectively, as considered in the consolidated unaudited financial results, in respect of one associate based on their interim financial information, which have not been reviewed by their auditors. According to the information and explanations given to us by the Management, these interim financial information are not material to the Group. Our conclusion on the Statement is not modified in respect of the above matter. For Price Waterhouse Chartered Accountants LLP Firm Registration Number: 012754N/N500016 Priyansh Gundana Partner Membership Number: 109553 UDIN: 25109553BMOAZB6099 Place: Mumbai Date: October 30, 2025
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Price Waterhouse Chartered Accountants LLP Price Waterhouse Chartered Accountants LLP, 252, Veer Savarkar Marg, Shivaji Park, Dadar (West), Mumbai - 400 028 T: +91 (22) 66697510 Registered office and Head office: 11-A, Vishnu Digamber Marg, Sucheta Bhawan, Gate No 2, New Delhi - 110002 Price Waterhouse (a Partnership Firm) converted into Price Waterhouse Chartered Accountants LLP (a Limited Liability Partnership with LLP identity no: LLPIN AAC-5001) with effect from July 25, 2014. Post its conversion to Price Waterhouse Chartered Accountants LLP, its ICAI registration number is 012754N/N500016 (ICAI registration number before conversion was 012754N) Review Report To The Board of Directors Inventurus Knowledge Solutions Limited Building No. 5 & 6, Unit No. 801, 8th Floor, Mindspace SEZ, Thane Belapur Road, Airoli, Navi Mumbai, Thane, Maharashtra 400708 1. We have reviewed the standalone unaudited financial results of lnventurus Knowledge Solutions Limited the quarter ended September 30, 2025 and the year to date results for the period April 01, 2025 to September 30, 2025, which are included in the accompanying Statement of unaudited financial results for the quarter and half year ended September 30, 2025, the Statement of Assets and Liabilities as on that date and the Statement of Cash Flow for the half year ended on that date . The Statement has been prepared by the Company pursuant to Regulation 33of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the ), which has been digitally signed by us for identification purposes. Attention is drawn to the fact that the statement of cash flow for the corresponding period from April 01, 2024 to September 30, 2024, and the financial results for the corresponding quarter and half year Board of Directors, but have not been subjected to review. 2. This Statement, which is the responsibility of the Company's Management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. 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.
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Price Waterhouse Chartered Accountants LLP 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the Statement has not been prepared in all material respects in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India and has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. For Price Waterhouse Chartered Accountants LLP Firm Registration Number: 012754N/N500016 Priyansh Gundana Partner Membership Number: 109553 UDIN : 25109553BMOAZA4029 Place: Mumbai Date: October 30, 2025