BSEBoard Meeting1d ago · 23 Oct 2026, 08:46 pm
Please find enclosed the outcome of the Board Meeting held on October 23, 2026.
Oracle Financial Services Software Ltd · 532466
✦ AI SummaryResults
Oracle Financial Services Software Ltd has announced its unaudited standalone and consolidated financial results for the quarter and half year ended September 30, 2026, with a net profit of ₹19,911 million and ₹27,746 million respectively.
Analysis Scores
Earnings Impact8/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk2/10
Liquidity Impact8/10
Market Sentiment6/10
✦ Ask a Question
Ask anything about this announcement — AI will answer based on the filing content.
Full Announcement
Oracle Financial Services Software Ltd - 532466 - Board Meeting Outcome for Outcome Of The Board Meeting Held On October 23, 2026
Attachments (1)
📄pdf
Download →
b2000cc6-3115-41a1-ae9e-d67185ce38bf.pdf
View document text
Oracle Financial Services Software Limited Oracle Park phone +91 22 6718 3000
Off Western Express Highway fax +91 22 6718 3001
Goregaon (East) oracle.com/financialservices
Mumbai, Maharashtra 400063
India
October 23, 2026
Asst. Vice President Asst. General Manager
Listing & Compliance Listing & Compliance
National Stock Exchange of India Limited BSE Ltd.
Exchange Plaza, Bandra-Kurla Complex 1st Floor, Phiroze Jeejeebhoy Towers,
Bandra (East) Mumbai 400 051 Dalal Street, Mumbai 400 001
Scrip Code – OFSS Scrip Code – 532466
Sub: Decisions taken at the Board Meeting held today
The Board of Directors of the Company at its meeting held today, inter alia, approved
unaudited standalone and consolidated financial results for the quarter and half year
ended September 30, 2026.
We enclose herewith the unaudited standalone and consolidated financial results of
the Company for the quarter and half year ended September 30, 2026, along with the
Limited Review Reports thereon issued by M/s. S R Batliboi & Associates LLP, Chartered
Accountants, Statutory Auditors of the Company.
The above documents will also be uploaded on the Company’s website.
The Board meeting commenced at 19:30 hours (IST) and concluded at 20:17 hours (IST).
Thanking you,
Yours sincerely,
For Oracle Financial Services Software Limited
Onkarnath Banerjee
Company Secretary & Compliance Officer
Membership No. ACS8547
Encl: as above
Registered Office: Oracle Park, Off Western Express Highway, Goregaon (East), Mumbai, Maharashtra 400063, India
CIN: L72200MH1989PLC053666
Oracle Financial Services Software Limited
Registered Office: Oracle Park, Off Western Express Highway, Goregaon (East), Mumbai 400 063
Tel:+ 91 22 6718 3000 Fax:+ 91 22 6718 3001
CIN: L72200MH1989PLC053666
Website: www.oracle.com/financialservices
E-mail: investors-vp-ofss_in__srp@oracle.com
Unaudited standalone financial results for the three and six month period ended September 30, 2026
( :(' in million except per share data)
Three month period ended Six month period ended Year ended
Particulars September 30, 2026 June 30, 2026 September 30, 2025 September 30, 2026 September 30, 2025 March 31, 2026
Unaudited Unaudited Unaudited Unaudited Unaudited Audited
I llim.ME.
(a) Revenue from operations 14,265 25,669 13,009 39,934 26,977 57,167
(b) Other income 636 623 549 1,259 1,261 6,800
Total income 14,901 26,292 13,558 41,193 28,238 63,967
2 F.XPF.NSF.S
(a) Employee benefit expenses 5,169 7,061 5,457 12,230 11,015 22,678
(b) Travel related expenses 217 155 217 372 429 830
(c) Professional fees 413 383 746 796 1,100 1,579
(d) Finance cost 6 7 6 13 12 22
(e) Depreciation and amortization 118 122 142 240 295 563
( I) Other expenses 452 354 774 806 1,261 2,184
Total expenses 6,375 8,082 7,342 14,457 14,112 27,856
3 Profit before tax 8,526 18,210 6,216 26,736 14,126 36,111
4 Tax expenses
(a) Current tax 2,263 4,418 1,650 6,681 3,774 8,709
(b) Deferred tax (12) 156 (60) 144 (146) (344)
Total tax expenses 2,251 4,574 1,590 6,825 3,628 8,365
5 Net profit for the period 6,275 13,636 4,626 19,911 10,498 27,746
6 Other comprehensive income/ (loss)
(a) Items that will not be reclassified subsequently to profit or loss
(i) Remeasurement gains/ (losses) of defined benefit plan 138 (6) 53 132 32 163
(ii) Income tax effect (35) 2 (14) (33) (8) (41)
(b) Items that will be reclassified subsequently to profit or loss
(i) Exchange differences on translation offinancial statements of foreign branches 1 (1) 3 3 2
Total other comprehensive income/ (loss) for the period, net of tax 104 (5) 42 99 27 124
7 Total comprehensive income for the period, net of tax 6,379 13,631 4,668 20,010 10,525 27,870
8 Paid up equity share capital (face value:(' 5 each, fully paid) 436 435 435 436 435 435
9 Reserve excluding Revaluation Reserves as per balance sheet 69,710
IO Earnings per equity share (face value:(' 5 each, fully paid)
(a) Basic (in :t') 72.06 156.63 53.23 228.68 120.81 319.10
(b) Diluted (in<') 71.75 155.99 52.97 227.69 120.20 317.60
See accompanying notes to the financial results
• Represents amount less tl1an :(' 0.50 million.
Notes to financial results :
The above unaudited standalone financial results for the three and six montl1 period ended September 30, 2026 have been reviewed by the Audit Comminee and approved by the Board of Directors of the Company at its meeting held
on October 23, 2026. The starutory auditors have expressed an unmodified review conclusion on tl1ese results.
2 These financial results have been prepared in accordance with the recognition and measurement principles laid down in the Ind AS 34 -Interim Financial Reporting as prescribed under Section I 33 of the Companies Act, 20 I 3 (the
"Act') read with relevant rules oft he Companies (Indian Accounting Standards) Rules, 2015 (as amended) and the otl1er accounting principles generally accepted in [ndia.
3 During the tliree and six montl1 period ended September 30, 2026, tl1e Company alloned 29,878 and 66,884 equity shares respectively, of face value of? 5 each on exercise of stock options by the eligible employees under the
prevailing Employee Stock Option Plan ('ESOP') schemes of tl1e Company.
4 During the tliree montl1 period ended June 30, 2026, the Company entered into an agreement witl1 an existing customer for licensing of software products, transfer of personnel, and provision of transition services, and recognized
license revenue of? 9,353 million and other income of? 191 million.
Employee benefit expenses for the three and six montl, period ended September 30, 2026 include employee severance expenses of? 299 million and? 1,450 million respectively.
6 On November 21, 2025, the Government of [ndia notified four Labour Codes ("The New Labour Code'), consolidating existing labour Jaws. In accordance with Ind AS 19, changes to the employee benefit plans arising from legislative
amendments are treated as plan amendments, requiring immediate recognition of past service cost in the statement of profit and loss. Considering the requirements of The New Labour Code, draft rules and FAQs, the Company
recorded provision for employee benefit expense of? 752 million for tl,e year ended March 31, 2026.
7 Particulars of other income:
(? in million)
Three month period ended Six month period ended Year ended
Particulars September 30, 2026 June 30, 2026 September 30, 2025 Scotcmber 30, 2026 Scntcmber 30, 2025 March 31. 2026
Unaudited Unaudited Unaudited Unaudited Unaudited Audited
(a) Finance income 568 442 478 1,010 1,178 2,045
(b) Exchange gain/ (loss) 57 (12) 66 45 73 193
(c) Miscellaneous income II 193 5 204 JO 61
(d) Reversal of provision for diminution in value of investment in subsidiary company . . . . . 167
(e) Dividend from subsidiary companies . . - . . 4,334
Total 636 623 549 1,259 1,261 6,800
g During tl1e year ended March 31, 2026, the Company has reversed ? 167 million towards provision for diminution in value of investment in it's wholly owned subsidiary company ISP Internet Mauritius Company.
9 During tl1e year ended March 31, 2026, the Company has received dividend from it's wholly owned subsidiary companies of? 240 million from Oracle (OFSS) Processing Services Limited, ? 439 million from Oracle (OFSS) BPO
Services Limited,? 138 million from ISP Internet Mauritius Company and? 3,517 million (March 31, 2025 -? 15,199 million) from Oracle Financial Services Software America, Inc.
IO Statement of assets and liabilities
(? in million)
As at
Particulars September 30, 2026 March 31. 2026
Unaudited Audited
A ASSETS
I Non•CUr rcnt assets
(a) Property, plant and equipment 1,171 1,305
(b) Capital work-in-progress 230 151
(c) Right-of-use asset 284 221
(d) Investment property 102 102
(c) Financial assets
(i) Investments in subsidiaries 8,093 8,092
(ii) Other financial assets 68 66
(f) Deferred tax assets (net) 1,394 1,571
(g) Income tax assets (net) 8,598 9,324
(h) Otlter non-current assets 1,359 1,364
21,299 22,196
Statement of assets and liabilities (c ontinued)
(tin million)
As at
Pa
[Showing first 8,000 characters — download PDF for full document]