Unaudited financial results for the quarter and half year ended September 30,2026.

ODYSSEY TECHNOTOGIES LIMITED (ClN : t51909TN1990P1C0190071 Regd office: 5th Floor, Dowlath Towers, 63 Taylors Road, Kilpauk, Chennai - 500 010 UNAUDITED STATEMENT OF STANDATONE FINANCIAL RESUTTS FOR THE QUARTER ANO HALF YEAR ENDED SEPTEMBER 30,2026 Rs.in Lokhs QUARTER ENDED HALF YEAR ENDED YEAR ENOED 30-Sep-25 30-Jun-26 30-Sep-25 30-Sep-26 30-Sep-25 31-Mar-25 PARTICUTARS (Unauditedl (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) (1) (2) (3) (4) (s) (6) Revenue from operations 564.32 573.55 676.L5 7,L37.87 t277.36 2,730.t8 il Other income 66.20 70.25 66.83 136.45 140.3s 293.59 ilt Total lncome (l+ll) 530.52 643.80 742.98 L,274,32 1,477.7L 3,02?.77 IV Expenses Employee benef its expense 492.2t 475.83 507.13 968.04 981.s0 L,959.57 Depreciation and amortisation expenses 37.34 35.71 44.08 73.0s 86.44 175.06 Other expenses 98.20 102.48 75.47 200.68 L60.49 337.58 Total expenses (lV) 627.75 6L4.02 626.68 L,241.77 L,228.43 2,482.2L Profit before exceptional items and tax (lll-lv) 2.77 29.78 115.30 32.55 189.28 541.56 VI Exceptional items vil Profit before Tax (V-Vl) 2.77 29.78 115.30 32.55 189.28 541.55 vlil Tax expense : (1) Current Tax 2.72 9.48 30.83 L2.20 49.48 136.28 (2) Deferred Tax Liability / (Asset) (1.2s) (1.26) (0.42l. (2.ss) 0.05 2.95 tx Profit for the period (Vll-Vlll) 1.34 21.56 85.89 22.90 L39.74 402.33 Other Comprehensive lncome / (Loss) - Net of Tax: x Items that are not reclassified subsequently to profit or loss: Remeasurement of defined employee benefit plans 5.31 (74.72], 5.77 (s.41) L6.14 36.40 xt Total Comprehensive lncome 5.6s 5.84 91.66 13.49 155.88 438.73 Paid-up equity share capital xil 1594.21 1594.21 1s90.49 1594.21 1,590.49 1,590.49 (Face value Rs. 10) xlll Other Equity 4,350.35 Earnings Per Equity Share of Rs.10/- each (EPS) INot annualised*] (in Rs.) - Basic 0.01* 0.L4* 0.54* 0.15* 0.88* 2.53 Diluted 0.01* 0.14* 0.54* 0.15* 0.88* 2.52 (for Continuing Operations) UNAUDITED STATEMENT OF ASSETS AND IIABITITIES AS AT SEP 30,2026 Rs.in Lakhs As at As at Particulars Sep 30,2026 Mar 31,2025 {Unaudited) (Audited) ASSETS Non-current assets (a) Property, Plant and Equipment 768.16 788.58 (b) Other lntangible assets 396.55 435.67 (c) Financial Assets Loans 0.11 0.11 (ii) Other Financial Assets t7.96 17.96 (d) lncome Tax Assets 28.2L 25.84 (e) Other Non-current Assets 17.59 44.85 Total non-current dssets L,228.58 1,313.11 Current assets (a) Financial Assets Trade receivables 782.L3 374.44 (ii) Cash and cash equivalents 3,689.58 4,332.55 (iii) Loans 0.88 1. L1 (iv) Other Financial Assets t.57 8.71, (b) Income Tax Assets 233.08 L52.37 (c) Other current assets 567.45 2t7.L6 Totol cufient ossets 5,274.69 5,085.34 Totol Assets 6,503.27 6,399.45 EQUITY AND LIABITITIES Equity (a) Equity share capital L,594.2L 1,590.49 (b) Other Equity 4,206.28 4,350.35 Totol EquW 5,800.49 5,940.84 TIABILITIES Non-current liabilities (a) Deferred tax liabilities (Net) 92.37 94.91 Totol non-current liabilities 92.37 94.91 Current liabilities (a) Financial Liabilities Trade Payables (1) Dues to micro enterprises and small enterprises 4.53 3.84 (2) Dues to creditors other than micro and small enterprises t5.27 14.86 (ii) Other Financial Liabilities 6.32 3.7t (b) Other current liabilities 584.29 341.29 Totol current liobilities 610.41 363.70 Total Equity ond Liobilities 5,503.27 5,399.45 UNAUDITED STATEMENT OF CASHFLOWS FOR THE HALF YEAR ENDED SEP 30,2026 Rs.in Lokhs (Unaudited) (Audited) Particulars Half Year Half Year Year ended ended ended 31 Mar 2026 30 Sep 2026 30 Sep 2025 A Cash flow from operating activities Net Profit before tax, per statement of profit and loss 32.55 189.28 s4i.s5 P&L odiustments: Depreciation & Amortisation 73.05 86.44 175.06 lnterest income (13 1.53) (\32.7s) (25e.86) Net gain on investments with Liquid funds (4.82) (7.50) (12.5e) Loss on Sale of Assets 0.05 ESOP Compensation expenses 7.32 7.06 Chonaes in Assets ond Liabilities Decrease/(increase) in Trade Receivables (407.68) (974.77). 723.1,L Decrease/(increase) in Current Financial Assets 7.36 L.72 5.39 lncrease/(decrease) in Trade Payables, Other Liabilities 246.7t s39.57 160.39 Changes in Other Current Assets (3s0.29) (724.361 (18s.0s) Defined Benef it Liability Provision 15.49 15.75 25.s8 Cash generatedfrcm l(used in) operating activities (s19.26) (33s.40) 567.60 lncome Tax Paid (e2.e1) (101.67) (15s.16) Net Cash generated from / (used in) operating activities (Al 1672.17l. 1447.07l. 402.4 B Cash flow from investing activities Purchase of fixed assets (13.41) (24.81], (28.00) Proceeds from Sale of Assets lnvestment in Bank - Long Term lnterest received 131.63 L32.75 269.86 Net gain on investments with Liquid funds 4.82 7.60 t2.69 Net cash generated from investing activities (B) 123.O4 115.54 254.55 c Cash flow from financing activities Proceeds from issue of share capital 3.72 3.78 3.78 Securities Premium on issue of share capital 1.86 1.89 1.89 Dividend Paid (Lss.42], (1s9.0s) (1s9.0s) Net cash generated from / (used in) financing activities (c) (1s3.84) (1s3.38) (1s3.38) D Net increase / (decrease) in cash and cash equivalents (A)+(B)+(c) (642.97l. (478.s1) s03.51 Cash and cash equivalents at the beginning of the year 4,332.55 3,828.94 3,828.94 Cash and cash equivalents at the end of the period 3,589.58 3,350.03 4,332.55 Notes: 1. The standalone unaudited financial results for the quarter and halfyear ended 30th September 2026 have been subjected to limited review by the statutory auditors. The results have been reviewed by the audit committee and approved and taken on record by the Board of Directors at the meeting held on 04th November 2026. 2. The above financial results have been prepared in accordance with lndian Accounting Standards (lnd-AS) as prescribed under Section 133 of the Companies Act, 2013 read with the Rules made thereunder, as may be amended from time to time. 3. The Board of Directors had recommended a final dividend of Rs.U- per equity share of face value Rs.10/- each for the Financial year ended 31st March, 2025 which was approved by the shareholders at the Annual General Meeting held on 3rd June,2026 and accordingly paid on 9th June,2026. 4. The company is engaged in the business of 'software product license and related services' and therefore, has only one reportable segment in accordance with lnd-AS 108. 5. The above results for the quarter and half year ended 30th September 2026 are available on the Bombay Stock Exchange website. (URL:www.bseindia.com/corporates), and on the company's website (URL:www.odysseytec.com/investors) 6. Previous period's/year's figures have been regrouped wherever necessary to conform to the current period's classification. Chennai B Robert Date : 04th November2025 Chairman & Managing Sekar & Co., CHARTERED ACCOUNTANTS "LVR Centre", Third Floor,7, Seshadri Road, Alwarpet, Chennai- 600 018 El : +91 -44- 28541061 e-mail : sekarandcolT@gmail.com INDIA INDEPENDENT AUDITOR'S REVIEW REPORT ON THE QUARTERLY AND YEAR TO DATE UNAUDITED FINANCIAT RESULTS OF THE COMPANY PURSUANT TO REGUIATION 33 OF SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS} REGUTATIONS, 2015. AS AMENDED Review Report to The Board of Directors of ODYSSEY TECHNOLOGIES LIMITED We have reviewed the accompanying Statement of Standalone Unaudited Financial Results of Odyssey Technologies Limited ["the Company"] for the quarter ended 30th September 2026 and year to date from 1't April 2026 to 30'h Septemb er 2026 (hereinafter referred to as 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, 20L5, as amended("Listing Regulations"), read with SEBI Circular No. CIR/CFDICMDL/80/2OL} dated 19th July 2019 ("the Circular"). 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 i [Showing first 8,000 characters — download PDF for full document]