BSEResult13h ago · 24 Oct 2026, 04:03 pm

We are submitting the revised Cash Flow Statement for the half-year ended September 30 2026, as the figures in the Cash Flow Statement previously submitted were inadvertently taken for the quarter ended and not for the half year ended September 30 2026. However, there is no change in the Un-audited Financial Results, Statement of Assets and Liabilities and the Limited Review Report.

Datakosa Ltd · 539122

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Datakosa Ltd submitted a revised Cash Flow Statement for the half-year ended September 30, 2026, due to an error in the previous submission. The company's Un-audited Financial Results, Statement of Assets and Liabilities, and Limited Review Report remain unchanged.

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Earnings Impact5/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk2/10
Liquidity Impact8/10
Market Sentiment5/10

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Datakosa Ltd - 539122 - Revised Cash Flow Statement For The Half Year Ended September 30, 2026

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Date: October 24, 2026 Listing Compliance Department M/s. BSE Limited Phiroze Jeejeebhoy Towers Dalal Street Mumbai- 400001 Scrip code: 539122 Dear Sir/Madam, Sub: Submission of corrected Cash Flow Statement for the half year ended September 30, 2026. With reference to the Un-audited Financial Results of the Company for the quarter and half year ended September 30, 2026, submitted to the Exchange yesterday, i.e., October 23, 2026, we wish to inform you that the figures in the Cash Flow Statement were inadvertently taken for the quarter ended and not for the half year ended September 30, 2026. We regret the inconvenience caused and apologise for the error. Please find attached herewith the complete set of documents, including the Outcome of the Board Meeting, the Un-audited Financial Results, the Statement of Assets and Liabilities, the correct Cash Flow Statement for the half year ended September 30, 2026 and the Limited Review Report of the Statutory Auditors. Please note that the only correction is in the Cash Flow Statement; all other figures and documents remain unchanged. Thanking you For Datakosa Limited (Formerly Bodhtree Consulting Limited) Prashanth Mitta Whole-time Director & CEO DIN: 02459109 Datakosa Limited (Formerly Bodhtree Consulting Limited) Registered Office: Workafella, Cyber Crown- 409,423, Sec-II, HUDA Techno Enclave, Madhapur, Hyderabad, Telangana, India, 500081 CIN: L62020TG1982PLC040516| info@datakosa.ai | www.datakosa.ai Listing Compliance Department M/s. BSE Limited Phiroze Jeejeebhoy Towers Dalal Street Mumbai- 400001 Scrip code: 539122 Dear Sir/Madam, Sub: Outcome of the Board Meeting held on Friday, October 23, 2026. Pursuant to Regulation 29, 30, 33 and other applicable regulations of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ('Listing Regulations'), we wish to inform that, the meeting of the Board of Directors held on Friday, October 23, 2026, commenced at 11:30 A.M and concluded at 5.30 P.M. The Board, inter-alia, discussed and approved the following: 1. Un-audited Financial Results of the Company for the quarter and half year ended September 30, 2026, Statement of Assets and Liabilities and Cash Flow Statement for the half year ended September 30, 2026. 2. Noted the Limited Review Report of the Statutory Auditors, M/s. RSM & Associates., on the aforementioned Financial Results for the quarter and half year ended September 30, 2026. Enclosed the Un-audited Financial Results for the quarter and half year ended September 30, 2026, along with Notes, Statement of Assets and Liabilities and Cash Flow Statement for the half year ended September 30, 2026 and Limited Review Report given by the Statutory Auditors on the aforementioned Financial Results. Request you to take the same on record. Thanking you For Datakosa Limited (Formerly Bodhtree Consulting Limited) Prashanth Mitta Whole-time Director& CEO DIN: 02459109 Datakosa Limited (Formerly Bodhtree Consulting Limited) Registered Office: Workafella, Cyber Crown- 409,423, Sec-II, HUDA Techno Enclave, Madhapur, Hyderabad, Telangana, India, 500081 CIN: L62020TG1982PLC040516| info@datakosa.ai | www.datakosa.ai DATAKOSA LIMITED Workafella, Cyber Crown- 409, 423, Sec-II, HUDA Techno Enclave, Madhapur, Hyderabad, Shaikpet, Telangana, India, 500081 CIN: L62020TG1982PLC040516 Statement of Un-Audited Financial Results for the Quarter and Six Months ended 30th September, 2026 (Rs in Lakhs) Quarter ended Half year Ended Year Ended March Particulars Sep 30, 2026 June 30,2026 Sep 30, 2025 Sep 30, 2026 Sep 30, 2025 31,2026 Un-Audited Un-Audited Un-Audited Un-Audited Un-Audited Audited Income: Income from Operations 222.03 194.12 358.12 416.16 549.15 1,942.99 Other Income 8.66 10.61 96.68 19.27 98.89 121.74 Total Income 230.69 204.74 455.10 435.43 648.04 2,064.73 Expenses: Work Execution expenses 27.65 188.12 144.17 215.77 226.01 1,201.13 Employee Benefits Expense 131.72 129.34 157.63 261.06 209.27 514.74 Finance costs 2.81 0.23 9.20 3.04 9.94 19.88 Depreciation and Amortization Expense 5.17 4.81 1.63 9.98 3.37 11.15 Other expenses 24.55 28.20 89.33 52.75 114.58 163.92 Total Expenditure 191.89 350.70 401.97 542.60 563.17 1,910.83 Profit / (loss) before tax 38.80 (145.97) 53.13 (107.17) 84.87 153.91 Tax expense Current tax - - 10.67 10.67 10.67 Deferred tax (1.82) (0.33) (0.30) (2.15) (1.40) (0.66) Net Profit / (loss) for the period 36.98 (146.30) 42.16 (109.32) 72.97 142.58 Extra Ordinary Items which cannot we classified to P&L - 153.38 - 153.38 - Other Comprehensive Income (OCI) (a) (i) Items that will not be reclassified to profit or loss (0.19) 0.64 1.74 0.44 (3.95) (3.91) (ii) Tax on items that will not be reclassified to profit or loss 0.05 (0.16) (0.44) (0.11) 0.99 0.98 (b) (i) Items that will be reclassified to profit or loss - - - - - - (ii) Income tax relating to items that will be reclassified to profit or loss - - - - - - Other Comprehensive Income / (Loss) for the period (0.14) 153.85 1.30 153.71 (2.96) (2.92) Total Comprehensive Income for the 36.84 7.55 43.46 44.39 70.01 139.65 period (Comprising Net Profit / (loss) Paid-up Equity Share Capital (Face 2,186.56 2,186.56 2,186.56 2,186.56 2,186.56 2,186.56 Value: Rs.10 per share) Other equity - - - - - 157.16 Earnings Per Share (Basic) (*) 0.17 0.03 0.20 0.20 0.32 0.65 Earnings Per Share (Diluted) (*) 0.17 0.03 0.20 0.20 0.32 0.65 (*Not Annualised) Notes: 1. The above results have been reviewed by the Audit Committee at its meeting held on October 23, 2026 and approved by the Board of Directors of the Company at its meeting held on October 23, 2026. 2. The Statutory Auditors of the Company have carried out limited review of the above un-audited financial results and their Report has been placed before the Board at the said Meeting as required under Regulation 33 of SEBI (LODR) Regulations, 2015. 3. The financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting standards) Rules. 2015 as amended by the Companies (Indian Accounting Standards) (Amendment) rules 2016. 4. The entire operations of the Company relate to only one segment – IT enabled services. Hence segmental reporting as per Ind AS 108 is not made. 5. Previous Year/ Period figures have been regrouped and recast, wherever necessary, in line with the current period presentation. 6. The financial results for the quarter and half year ended September 30, 2026 are also available on the Bombay stock exchange website www.bseindia.com, and on the Company's website www.datakosa.ai. By Order of the Board For Datakosa Limited (Formerly Bodhtree Consulting Limited) Date: October 23, 2026 Place: Hyderabad Prashanth Mitta Whole-time Director & CEO DIN: 02459109 (Amount in Rs. Lakhs) DATAKOSA LIMITED Workafella, Cyber Crown- 409, 423, Sec-II, HUDA Techno Enclave, Madhapur, Hyderabad, Shaikpet, Telangana, India, 5000 81 CIN: L62020TG19 82PLC040516 STATEMENT OF ASSETS & LIABILITIES Quarter ended 30th Sep As At 31st March 2026 Particulars 2026 (Unaudited) (Audited) I. ASSETS (1) Non-Current Assets (a) Property, Plant and Equipment 50.84 53.47 (b) Intangible Assets - - (c) Intangible Asset Under Development 457.63 457.63 508.47 511.10 (d) Financial Assets (i) Investments - - (e) Deferred Tax Asset - 0.36 - 0.36 (2) Current Assets Inventories (a) Financial Assets (i) Trade receivables 499.76 535.55 (ii) Cash and cash equivalents 12.61 43.73 (iii) Bank balances other than (ii) above 682.54 665.72 (iv) Loans and advances 690.91 699.75 (v) Other Financial Assets 204.08 202.81 (b) Current Tax Assets (Net) - - (c) Other Current Assets 43.33 23.30 2,133.25 2,170.86 Total Assets 2,641.72 2,682.32 II. EQUITY AND LIABILITIES EQUITY (a) Equity Share Capital 2,186.56 2,186.56 (b) Other Equity 201.55 157.16 2,388.10 2,343.71 LIABILITIES (1) Non-Current Liabilities (a) Financial Liabilities (i) Borrowings 36.29 26.00 (b) Provisions 1 [Showing first 8,000 characters — download PDF for full document]