Un-Audited Financial Results (Standalone and Consolidated) for the quarter and half year ended 30.09.2026

J}’fi B2B SOFTWARE TECHNOLOGIES LTD PEOPLE . VALUES . TECHNOLOGIES Date: 30.10.2026 BSE Limited P.J. Towers, Dalal Street, Mumbai- 400001 Sub: Outcome of Board Meeting held on 30-10-2026 for the Un-audited Financial Results (Standalone and Consolidated) for quarter and half year ended 30-09-2026 and other matters under Regulations 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Unit: B2B Software Technologies Limited (Scrip code: 531268) Dear Sir/ Madam, ‘With reference to the subject cited, this is to inform the Exchange that the Board of Directors of B2B Software Technologies Limited at its meeting held on Friday, 30 October, 2026 at 04:20 pm at the registered office of the Company, inter-alia, considered and approved the following: 1. Un-audited Financial Results (Standalone and Consolidated) for the quarter and half year ended 30" September, 2026. (Attached) 2. Limited Review Reports (Standalone and Consolidated) for the quarter ended 30% September, 2026. (Attached) The meeting concluded at 05:00 p.m. Thanking you. Yours sincerely For B2B Software Technologies Limited Bala Subramanyam Vanapalli Executive Director DIN: 06399503 #6-3-1112, 3 Floor, AVR Towers, Behind Westside Showroom, Near Somajiguda Circle, Begumpet, Hyderabad — 500 016. Telangana. INDIA, Phone: +91-40-23372522, 5926 Fax: +91-40-2332 2385 Email: info@b2bsoftech.com www.b2bsoftech.com Corporate Identity Number: L72200TG1994PLC018351 &’A B2B SOFTWARE TECHNOLOGIES LIMITED PEOPLE.VALUES. TECHNOLOGIES UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEFTENDERIUF 2626 (All amount in Indian Rupees Lakhs, except share data and where otherwise stated) Standalone gk Particulars uarter Ended Half Year Ended | Year Ended| B 30-09-2026 ] 30-06-2026 | 30-09-2025 | 30-09-2026 | 30-09-2025| 31-03-2026 Unaudited | Unaudited |Unaudited Unaudited |Unaudited | Audited 1|Income from Operations Revenue from Operations 453.15 364.98 42319 818.13 741.70 1,607.29 | Other Income 18.26 73.04 2543 91.30 85.81 147.96 Total Income 471.41 438.02 448.62 909.43 827.52 1,755.24 2|Expenses a) Cost of Materials Consumed = - = - b) Purchase of Software products 120.36 53.53 73.22 173.89 89.15 227.31 ) Changes in Inventory - Work In Progress (0.83) (0.74) (2:39) (157) (3.04) (2.51) d) Employee Benefits Expense 24288 225.56 240.14 468.44 478.83 992.78 ¢) Finance Costs - - - 2 - - f) Administration & other Expenses 45.03 63.63 54.28 108.66 97.26 194.51 g) Depreciation and Amortisation Expenses 3.61 4.02 2.92 7.63 544 13.00 Total Expenses 411.05 346.00 368.17 757.05 667.65 1,425.09 3|Profit/(Loss) before exceptional items and tax; (1-2) 60.36 92.02 80.45 152.38 159.86 330.16 4|Exceptional items - - - - - - 5|Profit before tax (3-4) 60.36 92.02 80.45 152.38 159.86 330.16 6[Tax Expense/ (Income) Current tax 21.06 15.02 17.48 36.08 2593 6137 Earlier year taxes - - - L = -4.89 Deferred tax (2.88) 13.90 11.30 11.02 23.24 43.49 7|Profit/(Loss) for the period (5-6) 42.18 63.10 51.66 105.28 110.69 230.18 8|Other Comprehensive Income Ttems that will not be reclassified to Profit or o - E - o 5 20.67 (Loss) Income tax relating to items that will not be reclassified to profit or loss i 3 - - - = 9|Total Comprehensive Income for the period (9+10) (Comprising Profit (Loss) and Other 4218 63.10 51.66 105.28 110.69 250.85 Comprehensive Income for the period) 10|Earnigs per Equity Share a) Basic and diluted Earning Per Share 0.24 0.36 0.45 0.61 0.96 1.99 b) Diluted Earning Per Share 0.24 0.36 045 0.61 0.96 1.67 c)Restated Earning Per Share - 5 - 132 The above results for the quarter ended September 30, 2026 have been reviewed by the Audit Committee and approved at 1 the meeting of the Board of Directors of the company held on October 30, 2026. The Company is primarly engaged in Information Technology and related services. There is three reportable operating 2 segment in terms of IND AS - 108 on Segment Reporting issued by the The Institute of Chartered Accountants of India. Registered Office : # 6-3-1112, 3rd Floor, AVR Tower, Behind Westside Showroom, Near Somajiguda Circle, Begumpet, Hyderabad - 500 016. Telangana State. INDIA. Phone: +91 - 40 - 23372522, 5926. Fax : +91 - 40 - 23322385. Email : info@b2bsoftech.com | www.b2bsoftech.com Corporate Identity Number: L72200TG1994PLC018351 )" B2B SOFTWARE TECHNOLOGIES LTD PEOPLE . VALUES . TECHNOLOGIES (a) Segment Revenue —— Period Ended 30-09-2026 30-09-2025 Segment Revenue a) MS Dynamics 519.91 524.42 b) EMR 204.05 202.63 c) Emerging Technologies 94.17 14.65 Total 818.13 741.70 Less : Inter segment revenues - - Net Segment Revenue 818.13 741.70 Segment Result a) MS Dynamics 24.23 65.12 b) EMR 18.32 13.71 c) Emerging Technologies 36.16 -4.78 Unallocated Income (net) 73.67 85.81 Finance Costs - Profit/(Loss) before tax 152.38 159.86 Tax on Income including Deferred Tax 47.11 4917 Profit/(Loss) after tax 105.28 110.69 (b) Segment Assets and Liabilities Particulars 30-09-2026 30-09-2025 Segment Assets a) MS Dynamics 331.35 470.61 b) EMR 95.91 115.93 c) Emerging Technologies . - 427.25 2,495.24 Unallocated Assets 243294 2,041.03 Total Assets 2,860.19 2,627.57 Segment Liabilities a) MS Dynamics 2,769.74 2,568.39 b) EMR - - ¢) Emerging Technologies - - 2,769.74 2,568.39 Unallocated Liabilities 9045 59.18 Total Liabilities 2,860.19 2,627.57 Other Segment Informaiton Depreciation / amortisation 7.63 544 Capital Expenditure 9.18 1056 Share Capital 1,73858 1,159.31 Other Equity 707.61 1,089.51 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 Companies (Indian Accounting standards) (amendment) rules 2016. These financial results (including for all the periods presented) have been prepared in accordance with the recognition and measurement principles in IND AS 34 - "Interim Financial Reporting" prescribed The above results for the quarter ended September 30, 2026 have been reviewed by the statutory auditors of the Company, as per listing agreement enteredi n to with the stock exchangesi n India. 5 Figures of the earlier periods, wherever necessary, have been regrouped and rearranged to conform with those of the cunenl period. «ech"%‘\ By Order of the Board of Dij oo Place: Hyderabad V Bala8ubramanyam s Whole-ti t Date : Octo3p05 e20y363.4 1. ., Floor, AVR Tower, Behind Westsngl?fili) o dlrg;rogomajxguda Circle,B egumpet Hyderabad - 500 016. Telangana State. INDIA. Phone : + WMH 5926. Fax: +91- 40- 23322385. Email: info@b2bsoftech.com | www.b2bsoftech.com Corporate Identity Number: L72200TG1994PLC018351 )’fi B2B SOFTWARE TECHNOLOGIES LTD PEOPLE.VALUES.TECHNOLOGIES Balance Sheet as at 30th September 2026 (All amounts in Indian Rupees in Lakhs, except share data and where otherwise stated) - Note AS AT Fastioulazs No. | Sept30,2026 | Sept 30,2025 T ASSELS 1. (N ao ) n P- rc ou pr er rte yn ,t Pa ls as ne tt s a nd Equipment 3 2965 2821 (b) Intangible assets " 0.01 001 (¢) Financial Assets (i) Investments 5 381 3381 (i) Loans 6 1161 100.00 (iii) Other financial assets - - (d) Deferred tax assets (net) 7 - - (¢) Other non-current assets 8 847 847 8355 17049 2. Current assets (@) Inventories 9 2175 2070 (b) Financial Assets (i) Current Investments 10 191313 1,753.68 (ii) Trade receivables 11 96.20 161.71 (iif) Cash and cash equivalents 12 12811 130.64 (iv) Bank balances other than (iii) above 13 518.81 286.34 (v) Loans 14 818 9.25 (vi) Other financial assets 15 0.24 0.04 (¢) Current tax assets (Net) s - (d) Other current assets 16 90.23 9171 2,776.64 2,457.08 3.Non-current assets held for sale 5 - Total Assets 2,360.19 262757 11 FQUITY AND LIABILITIES A. Equity (a) Equity share capital 17 173858 1115931 (b) Other equity 707.61 1,089.51 2446.19 2,248.82 B. LIABILITIES 1. Non-current liabilities (a) Financial liabilities 2 - (i) Borrowings - - (ia) Lease Liabilitics - 5 (ii) Other financial li [Showing first 8,000 characters — download PDF for full document]