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Alphalogic Techsys Limited Audit Report / Information 2026

May 22, 2026

59412_rns_2026-05-22_8c5b1456-23b9-4d44-be67-ac418cc3fa75.pdf

Audit Report / Information

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ALPHALOGIC

22nd May, 2026

To,
BSE Limited
Phiroze Jeejeebhoy Towers,
Dalal Street,
Mumbai — 400001.

Scrip code / Scrip ID: 542770/ALPHALOGIC

Sub: Outcome of Board Meeting held on Friday, 22nd May, 2026

Dear Sir/Madam,

Pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended), we would like to inform you that the Board Meeting of the Company was held today, 22nd May, 2026, which commenced at 05:45 PM. and concluded at 07:15 P.M, The following items were discussed in the meeting:-

  1. On the recommendation of the Audit Committee Meeting held on 22nd May, 2026, Board approved the Audited Financial Results (Standalone and Consolidated) for the quarter and financial year ended March 31, 2026, the Statement of Assets and Liabilities as at March 31, 2026, the Statement of Cash Flow as at March 31, 2026 and the Auditors' Report with unmodified opinion on Audited Financial Results (Standalone & Consolidated) for the quarter and year ended on March 31, 2026. The Copy of the same is enclosed herewith.

M/s. Patki and Soman Chartered Accountants, Pune the Statutory Auditors of the Company have issued auditors' report with an unmodified opinion on the audited standalone and consolidated financial results for the financial year ended March 31, 2026. This declaration is made pursuant to Regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

  1. Approval of Internal Audit Report of the company for FY 2025-26.
  2. Other agenda items.

Further, please note that in accordance with the Company's Code of Practices and Procedures and Code of Conduct to Regulate, Monitor and Report Trading in Securities and Fair Disclosure of Unpublished Price Sensitive Information (the "Code") read with the Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015, Trading Window for dealing in the shares of the Company for persons specified under the Code was closed from Wednesday, the 01st April, 2026 and it shall remain closed till 48 hours after the declaration of this board meeting.

ALPHALOGIC TECHSYS LIMITED
L72501PN2018PLC180757
405, Pride Icon, Near Columbia Asia Hospital
Kharadi Bypass Road, Pune MH 411014 IN
www.alphalogicinc.com


ALPHALOGIC

This is for the information of Exchange.

Please acknowledge the receipt and take the above on record.

Thanking You.

Yours faithfully,

For Alphalologic Techsys Limited

VANSHIKA SHARMA
Digitally signed by
VANSHIKA SHARMA
Date: 2026.05.22
19:23:32 +05'30'

Vanshika Sharma
Company Secretary & Compliance Officer

Enclosures: -
1. Auditor's Report on Consolidated Financial Results.
2. Audited Consolidated Financial Statements for period ended March 31, 2026.
3. Auditor's Report on Standalone Financial Results.
4. Audited Standalone Financial Statements for period ended March 31, 2026.

ALPHALOGIC TECHSYS LIMITED
L72501PN2018PLC180757
405, Pride Icon, Near Columbia Asia Hospital
Kharadi Bypass Road, Pune MH 411014 IN
www.alphalogicinc.com


CA
INDIA
DATKI & &OMAN
Chartered Accountants
HEAD OFFICE : 101/102, Parmesh Plaza, 1213, Sadashiv Peth, Near Hatti Ganpati, Pune - 411 030.
Telephone : 24456748, 24446748 Web : www.patkiandsoman.com E-mail : [email protected]

Ref. :

Date :

INDEPENDENT AUDITOR'S REPORT ON AUDITED CONSOLIDATED FINANCIAL RESULTS OF THE COMPANY FOR THE QUARTER AND YEAR ENDED 31ST MARCH, 2026

TO THE BOARD OF DIRECTORS OF ALPHALOGIC TECHSYS LIMITED

Report on the Audit of the Consolidated Annual Financial Results.

Opinion

We have audited the accompanying consolidated annual financial results of Alphalogic Techsys Limited (hereinafter referred to as the “Holding Company”) and its subsidiaries (Holding Company and its subsidiaries together referred to as “The Group”) for the year ended 31st March 2026, attached herewith, being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”).

In our opinion and to the best of our information and according to the explanations given to us these consolidated annual financial results:

i. include the annual financial results of the following entities –

Sr. No. Name of the entity Relationship
1 Alphalogic Industries Limited Subsidiary

ii. are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and

iii. give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013 (“the Act”), and other accounting principles generally accepted in India, of the consolidated net profit and other comprehensive income and other financial information of the Group for the year ended 31st March 2026 and Audited Statement of Assets and Liabilities and the Statement of Audited Cash flows as at and for the year ended on that date.

F. I. No. 107930W
PUNE

BRANCH OFFICE : 639, Sadashiv Peth, Kumthekar Road, Opp. Sweet Home, Pune - 411 030.


Basis of Opinion

We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013 (“the Act”). Our responsibilities under those SAs are further described in the Auditor’s Responsibilities for the Audit of the Consolidated Annual Financial Results section of our report. We are independent of the Group in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (“ICAI”) together with the ethical requirements that are relevant to our audit of the consolidated financial statements under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI’s Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our opinion on the consolidated annual financial results.

Management’s Responsibilities for the Consolidated Financial Results

These consolidated financial results have been prepared on the basis of consolidated annual financial statements. The Holding Company’s Management and Board of Directors are responsible for the preparation of these consolidated financial results that give a true and fair view of the consolidated net profit and consolidated other comprehensive income and other financial information of the Group in accordance with the recognition and measurement principles laid down in Indian Accounting Standard prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The respective Board of Directors of the companies included in the Group are responsible for maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Group and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring accuracy and completeness of the accounting records, relevant to the preparation and presentation of the consolidated annual financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error, which have been used for the purpose of preparation of the consolidated annual financial results by the Board of Directors of the Holding Company, as aforesaid.

In preparing the consolidated annual financial results, the Board of Directors of the companies included in the Group are responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

The respective Board of Directors of the companies included in the Group are responsible for overseeing the financial reporting process of each company.

FILMO
107830W
PUNE


Auditor's Responsibilities for the Audit of the Consolidated Annual Financial Results

Our objectives are to obtain reasonable assurance about whether the consolidated annual financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated annual financial results.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

  • Identify and assess the risks of material misstatement of the consolidated financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

  • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3)(i) of the Companies Act, 2013, we are also responsible for expressing our opinion through a separate report on the complete set of financial statements on whether the Company has adequate internal financial controls system with reference to financial statements in place and the operating effectiveness of such controls.

  • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures in the consolidated annual financial results made by the Board of Directors.

  • Conclude on the appropriateness of the Management and Board of Directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the group to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the consolidated annual financial results or, if such disclosures

197530W
PUNE
AMERICAN BANKING AND RECOGNITION PROGRAM


are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern.

  • Evaluate the overall presentation, structure and content of the consolidated annual financial results, including the disclosures, and whether the consolidated annual financial results represent the underlying transactions and events in a manner that achieves fair presentation.

  • Obtain sufficient appropriate audit evidence regarding the financial results/ financial information of the entities within the Group to express an opinion on the consolidated annual financial results. We are responsible for the direction, supervision and performance of the audit of financial information of such entities included in the consolidated annual financial results of which we are the independent auditors. For the other entities included in the consolidated financial results, which have been audited by other auditors, such other auditors remain responsible for the direction, supervision and performance of the audits carried out by them. We remain solely responsible for our audit opinion.

We communicate with those charged with governance of the Holding Company and such other entities included in the consolidated annual financial results of which we are the independent auditors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

We also performed procedures in accordance with Circular No. CIR/CFD/CMD1/44/2019 issued by Securities Exchange Board of India under Regulation 33(8) of Listing Regulations, to extent applicable.

1


Other Matters

The Consolidated annual financial results includes the results for the quarter ended March 31, 2026 being the balancing figure between audited figures in respect of the full financial year and the published unaudited year to date figures up to December 31, 2025 which were subject to limited review by us. Our report on the Statement is not modified in respect of this matter.

For PATKI AND SOMAN

CHARTERED ACCOUNTANTS
Firm Registration No. 107830W

img-0.jpeg

RAHUL D. KULKARNI

(Partner)
Membership No. 158616
Place: Pune
Date: 22-05-2026
UDIN: 26158616PUHZOF3667

img-1.jpeg


ALPHALOGIC Alphalologic Techsys Limited ALPHALOGIC TECHSYS LIMITED Regd. Office : 405, Pride Icon, Near Columbia-Asia Hospital, Kharadi Bypass Road, Pune - 411014 Website:www.alphalogicinc.com CIN:L72501PN2018PLC180757 E-mail : [email protected]
Audited Consolidated Statement of Asset and Liabilities as at 31st March, 2026 (Figures in Lakhs)
Particulars Year Ended 31st March 2026 Audited Year Ended 31st March 2025 Audited
ASSETS
Non-Current Assets
(a) Property, Plant and Equipment 163.41 104.89
(b) Right of Use Assets 62.41 -
(c) Capital Work in Progress 2,320.37 1,263.96
(d) Financial Assets
(i) Investments 111.48 152.52
(ii) Other 1,352.18 2.59
(e) Other Non Current Asset 1.52 1.52
(f) Deferred Tax Asset (Net) 3.64 -
Current assets
(a) Inventories 473.37 425.46
(b) Financial Assets
(i) Investments - 864.29
(ii) Trade Receivables 787.59 797.32
(iii) Cash and Cash Equivalents 2.18 2.82
(iv) Bank Balances other than (iii) above 5.22 -
(v) Loans 2,573.45 2,001.84
(c) Other Current Assets 3,897.68 816.95
(d) Current Tax Asset (Net) - 13.25
Total Assets 11,754.50 6,447.41
EQUITY AND LIABILITIES
Equity
(a) Equity Share Capital 3,130.56 3,130.56
(b) Other Equity 2,074.59 1,570.31
(c) Non Controlling Interest 1,377.46 1,073.22
LIABILITIES
Non-Current Liabilities
(a) Financial Liabilities
(i) Non Current Borrowings 4,072.54 4.97
(ii) Lease Liabilities 30.91 -
(b) Provisions 5.44 3.64
(c) Deferred Tax Liability (Net) - 5.09
Current Liabilities
(a) Financial Liabilities
(i) Borrowings 426.90 79.05
(ii) Lease Liability 35.45 -
(iii) Trade Payables - -
(A) Total Outstanding Dues of Micro and Small Enterprises 59.12 16.39
(B) Total Outstanding Dues Creditors other than Micro and Small Enterprises 225.77 495.85
(b) Other Current Liabilities 304.75 59.16
(c) Provisions 7.10 7.26
(d) Current Tax Liabilities (Net) 3.91 1.90
Total Equity and Liabilities 11,754.50 6,447.41
For and on behalf of the Board of ALPHALOGIC TECHSYS LIMITED ANSHU SUBHASH GOEL MD & CFO DIN : 08290775 Place : Pune Date : 22-05-2026

| | ALPHALOGIC TECHSYS LIMITED
Regd. Office : 405, Pride Icon, Near Columbia-Asia Hospital,
Kharadi Bypass Road, Pune - 411014
Website : www.alphalogicinc.com CIN : L72501PN2018PLC180757
E-mail : [email protected] | | | | |
| --- | --- | --- | --- | --- | --- |
| | Audited Statement Of Consolidated Financial Results For The Quarter And Year Ended 31st March, 2026
(Figures in Lokhs except per share data) | | | | |
| Particulars | Quarter Ended | | | Year Ended | Year Ended |
| | 31st March, 2026 | 31st December, 2025 | 31st March, 2025 | 31st March, 2026 | 31st March, 2025 |
| | Audited | Unaudited | Audited | Audited | Audited |
| INCOME | | | | | |
| Revenue From Operations | 1,275.90 | 955.16 | 1,463.67 | 5,054.82 | 7,796.34 |
| Other Income | 60.87 | 57.64 | 11.81 | 234.99 | 219.64 |
| Total Income | 1,336.77 | 1,012.80 | 1,475.48 | 5,289.81 | 8,015.98 |
| EXPENSES | | | | | |
| Cost of Material Consumed | 1,073.75 | 723.72 | 1,186.94 | 4,040.36 | 6,799.61 |
| Changes in Inventories of Finished Goods and Work in Progress | (83.53) | (79.10) | 20.08 | (135.85) | 43.52 |
| Employee benefits expense | 22.38 | 23.14 | 7.79 | 94.56 | 86.48 |
| Finance costs | 19.72 | 11.54 | 6.38 | 45.82 | 49.89 |
| Depreciation and amortization expense | 4.91 | 18.78 | 3.28 | 45.76 | 13.23 |
| Other expenses | 70.23 | 39.50 | 78.76 | 178.70 | 179.55 |
| Total expenses | 1,107.47 | 737.58 | 1,303.23 | 4,269.35 | 7,172.28 |
| Profit/(Loss) before tax | 229.31 | 275.22 | 172.25 | 1,020.46 | 843.70 |
| Tax expense: | | | | | |
| (1) Current tax | 65.22 | 74.90 | 44.04 | 271.96 | 207.44 |
| (2) Deferred tax | (1.00) | (7.17) | 4.93 | (9.51) | 5.28 |
| (3) Excess / (Short) provision of earlier years | (1.04) | - | 1.51 | (1.04) | 2.19 |
| Profit/(Loss) for the period / year from continuing operations | 166.13 | 207.49 | 121.77 | 759.05 | 628.79 |
| Other Comprehensive Income | | | | | |
| A. Items that will not be reclassified to Profit or Loss | | | | | |
| (i) (a) Net change in Fair values of Investments in Equity Instruments Through OCI | - | - | 3.17 | 6.44 | 6.11 |
| (b) Income Tax expense on net Fair value gain on Investments in Equity Instruments Through OCI | - | - | 0.22 | (1.08) | 2.14 |
| 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 | - | - | - | - | - |
| Total Other Comprehensive Income | - | - | 3.39 | 5.36 | 8.25 |
| Total Comprehensive Income for the period / year | 166.13 | 207.49 | 125.16 | 764.41 | 637.04 |
| Profit for the period attributable to | | | | | |
| Controlling Interest | 101.76 | 137.38 | 106.84 | 498.91 | 485.84 |
| Non controlling Interest | 64.37 | 70.11 | 14.93 | 260.14 | 142.95 |
| Other Comprehensive income for the period / year attributable to | | | | | |
| Controlling Interest | - | - | 3.39 | 5.36 | 8.25 |
| Non controlling Interest | - | - | - | - | - |
| Total Comprehensive income for the period / year attributable to | | | | | |
| Controlling Interest | 101.76 | 137.38 | 110.23 | 504.27 | 494.09 |
| Non controlling Interest | 64.37 | 70.11 | 14.93 | 260.14 | 142.95 |
| Paid-up Equity Share Capital (Face Value Rs. 5 per share) | 3,130.56 | 3,130.56 | 3,130.56 | 3,130.56 | 3,130.56 |
| Total Reserves ( including Non controlling Interest) | | | | 3,452.05 | 2,643.53 |
| Earnings per equity share (Continuing Operations) | | | | | |
| Basic (In Rs.) | 0.26 | 0.33 | 0.19 | 1.21 | 1.01 |
| Diluted (In Rs.) | 0.26 | 0.33 | 0.19 | 1.21 | 1.01 |
| For and on behalf of the Board of ALPHALOGIC TECHSYS LIMITED | | | | | |
| ANSHU SUBHASH GOEL
MD & CFO
DIN : 08290775
Place : Pune
Date : 22-05-2026 | | | | | |


ALPHALOGIC Alphalologic Techsys Limited ALPHALOGIC TECHSYS LIMITED Regd. Office : 405, Pride Icon, Near Columbia-Asia Hospital, Kharadi Bypass Road, Pune - 411014 Website : www.alphalogicinc.com CIN : L72501PN2018PLC180757 E-mail : [email protected]
Audited Consolidated Statement of Cash Flows for the year ended 31st March, 2026 (Figures in Rs. Lacs)
Particulars 31st March, 2026 31st March, 2025
A CASH FLOW FROM OPERATING ACTIVITIES Net Profit before tax Adjustments for : Other Comprehensive Income (OCI) Depreciation & Amortisation expenses Unrealized (Profit)/loss on Investments Realized (Profit)/loss on Investments Interest Income Dividend Income Interest Expense Unwinding Expense of Lease Liability Assets Written off Operating profit before working capital changes Adjustments for : Inventories Trade Receivables Loans and advances Other Assets Trade Payables Provisions Other Current Liabilities Cash generated from operations Taxes paid (net of refunds) Net cash from operating activities 1,020.47 - 45.76 45.18 (6.25) (233.82) (0.79) 25.62 8.49 0.83 905.49 (47.91) 15.84 (643.04) (3,115.82) (233.46) 1.74 250.38 (2,866.78) (255.97) (3,122.75) 843.70 - 6.11 13.23 (20.18) - (176.80) (0.87) 54.81 - - 720.01 99.57 98.71 95.34 (598.00) 106.68 3.19 (59.39) - 466.11 (218.45) 247.66
B CASH FLOW FROM INVESTING ACTIVITIES : Purchase of fixed assets including capital work-in-progress Sale/(purchase) of Non Current Financial Assets Interest Received Profit/(loss) on Non Current Investments Dividend Sale/(purchase) of Current Financial Assets Loans Other Comprehensive Income (OCI) realised gain Net cash from investing activities (1,125.95) (1,097.89) 233.66 6.25 0.79 526.32 (278.58) 6.44 (1,728.96) (609.03) 789.81 176.80 20.18 0.87 146.48 (542.61) (17.50)
C CASH FLOW FROM FINANCING ACTIVITIES: Issue of Equity Share Capital including Share Premium Money Received Against Share Warrants Share Issue Expense (Repayment) Proceeds from borrowings, net Repayment of Lease liability (Including Interest) Interest paid Net cash (used in) / provided by financing activities 126.00 - 4,792.87 (36.96) (25.62) 4,856.29 235.90 - (0.95) (408.71) (54.81) (228.57)
NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS Cash and Cash Equivalents, beginning of year Cash and Cash Equivalents, end of the year Details of Cash & Cash Equivalents Cash and Bank Balances Total 4.58 2.82 7.40 7.40 7.40 1.59 1.23 2.82 2.82 2.82
For and on behalf of the Board of ALPHALOGIC TECHSYS LIMITED

| | ALPHALOGIC TECHSYS LIMITED
Regd. Office : 405, Pride Icon, Near Columbia-Asia Hospital, Kharadi Bypass
Road, Pune - 411014
Website : www.alphalogicinc.com CIN : L72501PN2018PLC180757 | | | | |
| --- | --- | --- | --- | --- | --- |
| | Audited Consolidated Segment Wise Revenue, Results, Assets And Liabilities For The Quarter And Year Ended 31st, March 2026.
(Figures in Lakhs) | | | | |
| Particulars | Quarter ended | | | Year ended | Year ended |
| | 31st March, 2026 | 31st December, 2025 | 31st March, 2025 | 31st March, 2026 | 31st March, 2025 |
| | Audited | Unaudited | Audited | Audited | Audited |
| Segment Revenue (Sales and Other operating income) | | | | | |
| - Information Technology | 64.64 | 51.21 | 329.00 | 207.92 | 1,162.50 |
| - Biofuels | - | - | 50.43 | 144.38 | 222.88 |
| - Investment | 33.50 | 59.97 | 46.39 | 206.51 | 216.98 |
| - Manufacturing of Racks | 1,172.85 | 843.87 | 1,037.87 | 4,507.64 | 6,236.82 |
| Total Segment Revenue | 1,270.99 | 955.05 | 1,463.69 | 5,066.45 | 7,839.18 |
| Segment Results | | | | | |
| - Information Technology | 59.42 | 36.87 | 107.69 | 153.19 | 209.09 |
| - Biofuels | (19.92) | - | 2.09 | (12.60) | 8.64 |
| - Investment | 10.78 | 47.07 | 21.89 | 154.66 | 200.13 |
| - Manufacturing of Racks | 134.85 | 145.06 | 35.16 | 543.08 | 298.93 |
| Total Segment Results | 185.13 | 229.00 | 166.83 | 838.33 | 716.79 |
| Add/(Less): Exceptional Items [net credit/ (charge)] | | | | | |
| Less: Finance Costs | (19.72) | (11.54) | (6.38) | (45.82) | (49.89) |
| Add: Other Income | 63.90 | 57.76 | 11.79 | 227.95 | 176.80 |
| Intercompany Adjustment | - | - | - | - | - |
| Total Profit Before Tax | 229.31 | 275.22 | 172.25 | 1,020.46 | 843.70 |
| Segment Assets | | | | | |
| - Information Technology | 203.07 | 172.69 | 137.68 | 203.07 | 137.68 |
| - Biofuels | 5,686.97 | 3,659.98 | 1,830.65 | 5,686.97 | 1,830.65 |
| - Investment | 1,874.47 | 1,937.08 | 1,227.78 | 1,874.47 | 1,227.78 |
| - Manufacturing of Racks | 3,194.58 | 4,161.15 | 2,696.72 | 3,194.58 | 2,696.72 |
| - Unallocable corporate assets | 800.74 | 647.20 | 554.58 | 800.74 | 554.58 |
| Total Assets | 11,759.84 | 10,578.10 | 6,447.41 | 11,759.84 | 6,447.41 |
| Segment Liabilities | | | | | |
| - Information Technology | 4.16 | 20.87 | 1.65 | 4.16 | 1.65 |
| - Biofuels | 4,111.86 | 2,029.74 | 161.22 | 4,111.86 | 161.22 |
| - Investment | - | - | - | - | - |
| - Manufacturing of Racks | 686.75 | 1,713.62 | 493.29 | 686.75 | 493.29 |
| - Unallocable corporate liabilities | 374.45 | 283.30 | 17.16 | 374.45 | 17.16 |
| Total Liabilities | 5,177.23 | 4,047.53 | 673.32 | 5,177.23 | 673.32 |
| Notes:
1. Segment Revenue, Results, Assets and Liabilities represent amounts identifiable to each of the segments. Other Income mainly includes dividend income and income from current investments (net).
Segment Assets and Segment Liabilities are as at 31st March 2026, 31st December 2025, and 31st March 2025. Unallocable corporate assets less Unallocable corporate liabilities mainly represent investment of surplus funds, cash and bank balances and tax assets and liabilities.
2. The figures of the last Quarter in each of the years is the balancing figure between audited figures in respect of full financial year and the unaudited published year to date figures upto the third quarter of the respective financial year.
For and on behalf of the Board of
ALPHALOGIC TECHSYS LIMITED
ALISHU SUBHASH GOEL
MD & CFO
DIN : 08290775
Place : Pune
Date : 22-05-2026 | | | | | |


Notes :

  1. The above consolidated financial results have been reviewed by the Audit Committee at its meeting held on 22.05.2026 and approved by the Board of Directors at their meeting held on 22.05.2026.

  2. These consolidated financial statements have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) as amended prescribed under Section 133 of the Companies Act, 2013 and in the format as prescribed under regulation 33 of the Securities and Exchange Board of India (Listing Obligation and Disclosure Requirements) Regulations, 2015. The financial information presented above is extracted from and is harmonized to conform with the audited financial statements.

  3. For the purpose of preparation of consolidated financial statements, the Holding Company has evaluated the terms and conditions of the warrants and assessed the existence of substantive potential voting rights in accordance with the principles laid down under Ind AS 110 Consolidated Financial Statements. Based on the assessment of facts and circumstances existing as at 31 March 2026, including the exercisability and economic substance of the warrants, management has considered the post-conversion shareholding pattern while evaluating control over the Subsidiary Company. Accordingly, the Holding Company has considered the diluted / post-conversion voting rights for determining control and consolidation under Ind AS 110.

| Sr no | Name | Pre-issue Shareholding | | Post Issue Shareholding
(Assuming full conversion) | |
| --- | --- | --- | --- | --- | --- |
| | | No of Shares | % of Holding | No of Shares | % of Holding |
| 1 | Alphalogic Techsys Limited | 52 14 528 | 51.18% | 63 84 528 | 53.25% |
| 2 | Non Controlling Interest | 49 74 672 | 48.82% | 56 04 672 | 46.75% |
| | Total | 1 01 89 200 | 100.00% | 1 19 89 200 | 100.00% |

  1. The statutory auditors have carried out audit of the financial results for the quarter ended and year ended March 31, 2026 and have issued unmodified opinion.

  2. During the period, the Subsidiary Company, Alphalogic Industries Limited, has made Preferential Issue, involving the issue and allotment of 18,00,000 (Eighteen Lakhs) Convertible Warrants ("Warrants"), at a price of Rs. 28/- per Warrant, each convertible into, or exchangeable for, One (01) fully paid-up equity share of the Company having face value of Rs. 10/- (Rupees Ten Only) each ("The Equity Shares") at a premium of Rs. 18/- (Rupees Eighteen) per share aggregating up to 5,04,00,000/- (Rupees Five Crores Four Lakhs Only) to persons / entities of the Promoter and Promoter group and certain other identified persons / entities / body corporates of the Non-Promoter Category, on a preferential basis. The issue was duly approved by the shareholders of the company at its 05th Annual General Meeting (AGM) which was held on 24th September, 2025. The Board on 01st January, 2026 allotted these 18,00,000 Convertible Warrants ("Warrants") to the persons belonging to the Promoter & Promoter Group and Non-Promoter Category each carrying a right to subscribe to one Equity Share per warrant, for cash at an issue price of Rs. 28/- (Rupees Twenty Eight Only) per warrant (including a Premium of Rs. 18/- (Rupee Eighteen only)) by way of Preferential allotment upon receipt of 25% of the issue price from the following Allottees in accordance with provisions of SEBI ICDR Regulations, 2018.

  3. The Company has made allotment of 1,41,33,695 Bonus Equity Shares in the Ratio 14:48, i.e., 14 (Fourteen) equity shares of nominal value of Rs. 05/- (Rupees Five only) each fully paid up for every 48 (Forty-Eight) existing equity shares held of nominal value of Rs. 05/- (Rupees Five only) each on 16.07.2024

SOTHE SINGAPORE BANKING COMPANY


7 The Company has made conversion of 7,70,000 warrants into 7,70,000 Equity shares of face value of Rs. 05/- each by way of preferential allotment and accordingly allotted 7,70,000 Equity Shares of face value of Rs. 05/- each fully paid up on account of conversion on 08.05.2024. Further, along with the above allotment Company also made allotment of 2,56,666 Bonus Equity Shares to the eligible allottees who were entitled for bonus shares reserved for outstanding convertible warrants in the ratio of 1:3 post conversion of warrants.

8 The Company has made conversion of 4,47,000 warrants into 4,47,000 Equity shares of face value of Rs. 05/- each by way of preferential allotment and accordingly allotted 4,47,000 Equity Shares of face value of Rs. 05/- each fully paid up on account of conversion on 14.02.2024. Further, along with the above allotment Company also made allotment of 1,48,999 Bonus Equity Shares to the eligible allottees who were entitled for bonus shares reserved for outstanding convertible warrants in the ratio of 1:3 post conversion of warrants.

9 The Subsidiary Company, Alphalogic Industries Limited, has allotted 50,94,600 Equity shares of face value Rs. 10 each by way of Bonus issue in the ratio of 1 bonus equity shares for every 1 equity share on 02 December, 2023

10 The Subsidiary Company, Alphalogic Industries Limited, has made an Initial Public Issue of 13,41,600 Equity shares of face value Rs. 10 each at a price of Rs. 96 per Equity share aggregating to Rs. 1,287.94 Lakhs and made allotment on 11 July 2023

11 The Subsidiary Company, Alphalogic Industries Limited, has allotted 34,40,250 Equity shares of face value Rs. 10 each by way of Bonus issue in the ratio of 11 equity shares for every 1 equity share on 18 May, 2023.

12 The Subsidiary Company, Alphalogic Industries Limited, the Company has allotted 1,16,672 equity shares of Rs. 10 at a price of Rs. 115 aggregating to Rs 134.17 Lakhs by way of Rights Issue on 30th March 2023

13 The Company has made Bonus issue of 1,17,12,118 equity shares in the ratio 1:3, i.e., 1(One) equity share of nominal value of Rs. 05/- (Rupees Five only) each fully paid up for every 3 (Three) existing equity shares of face value Rs 05/- (Rupees Five only) each on 23.12.2023.

14 The Company has made Bonus issue of 1,12,86,589 equity shares in the ratio 1:2, i.e., 1(One) equity share of nominal value of Rs. 5 each fully paid up for every 2 (Two) existing equity shares of face value of Rs. 5 each on 22.09.2022. Also, company issued by way, of preferential allotment, 25,00,000 warrants at the rate of Rs. 42 per share in its Extra-Ordinary General Meeting held on 11th November 2022 and subsequently issued 12,83,000 equity shares of face value Rs. 5 each on 19.11.2022.

15 The Audited Financial Results of the Company are available on Company's website i.e., www.alphalogicinc.com and also on the website of BSE Limited, www.bseindia.com, where the Shares of the Company are listed.

16 The figures for the comparative periods have been regrouped/ reclassified wherever necessary. All the regroupings and reclassifications are on account of change in the presentation or classification of items. The above regroupings and reclassifications have no impact on the profit of the company for the quarter and year ended March 31, 2026 or the previous periods.

P


17 The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four Labour Codes, namely: the Code on Wages, 2019; the Code on Social Security, 2020; the Industrial Relations Code, 2020; and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the "New Labour Codes'). These New Labour Codes have been made effective from November 21, 2025. The corresponding all supporting rules under these codes are yet to be notified. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The incremental impact of these changes, assessed by the Company, on the basis of the information available, consistent with the guidance provided by the Institute of Chartered Accountants of India, is not material and has been recognised in the financial results of the Company for the Half Year and Year ended March 31, 2026 based on actuarial valuation. Once Central/State Rules are notified by the Government on all aspects of the Codes, the Company will evaluate resultant impact, if any, on the measurement of employee benefits and would provide appropriate accounting treatment.

18 The figures in respect of results for the Quarter and half year ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year and published unaudited year to date figures upto 31.12.2025.

For and on behalf of the Board
Alphalogic Techsys Limited

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CA

INDIA

DATKI & &OMAN

Chartered Accountants

HEAD OFFICE : 101/102, Parmesh Plaza, 1213, Sadashiv Peth, Near Hatti Ganpati, Pune - 411 030.

Telephone : 24456748, 24446748 Web : www.patkiandsoman.com E-mail : [email protected]

Ref. :

Date :

INDEPENDENT AUDITOR'S REPORT ON AUDITED STANDALONE FINANCIAL RESULTS OF THE COMPANY FOR THE QUARTER ENDED AND YEAR ENDED 31ST MARCH, 2026

TO THE BOARD OF DIRECTORS OF ALPHALOGIC TECHSYS LIMITED

Report on the Audit of the Standalone Financial Results.

Opinion

We have audited the accompanying standalone annual financial results of Alphalogic Techsys Limited (“the Company”) for the quarter and year ended 31st March 2026, attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”).

In our opinion and to the best of our information and according to the explanations given to us the aforesaid standalone financial results:

i. are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and
ii. give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013 (“the Act”), and other accounting principles generally accepted in India, of the net profit and other comprehensive income and other financial information of the Company for the year ended 31st March 2026 and Audited Statement of Assets and Liabilities and the Statement of Audited Cash flows as at and for the year ended on that date.

Basis of Opinion

We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013 (“the Act”). Our responsibilities under those SAs are further described in the Auditor’s Responsibilities for the Audit of the Standalone Financial Results section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (“ICAI”) together with the ethical requirements that are relevant to our audit of the financial statements under the

BRANCH OFFICE : 639, Sadashiv Peth, Kumthekar Road, Opp. Sweet Home, Pune - 411 030.


provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI’s Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on the annual financial results.

Management’s Responsibilities for the Standalone Financial Results

These financial results have been prepared on the basis of the standalone annual financial statements. The Company’s Board of Directors are responsible for the preparation of these standalone annual financial results that give a true and fair view of the net profit and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Indian Accounting Standard prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the standalone annual financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the standalone annual financial results, the Board of Directors are responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

The Board of Directors are also responsible for overseeing the Company’s financial reporting process.

Auditor’s Responsibilities for the Audit of the Standalone Financial Results

Our objectives are to obtain reasonable assurance about whether the standalone financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these standalone annual financial results.

F. A. No. 107830W PUNE


As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

  • Identify and assess the risks of material misstatement of the standalone financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

  • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3)(i) of the Companies Act, 2013, we are also responsible for expressing our opinion through a separate report on the complete set of financial statements on whether the Company has adequate internal financial controls system with reference to financial statements in place and the operating effectiveness of such controls.

  • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures in the standalone annual financial results made by the Board of Directors.

  • Conclude on the appropriateness of the Board of Directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern.

  • Evaluate the overall presentation, structure and content of the standalone financial results, including the disclosures, and whether the financial results represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.


Other Matters

The standalone annual financial results includes the results for the quarter ended March 31, 2026 being the balancing figure between audited figures in respect of the full financial year and the published unaudited year to date figures up to December 31, 2025 which were subject to limited review by us. Our report on the Statement is not modified in respect of this matter.

For PATKI AND SOMAN

CHARTERED ACCOUNTANTS
Firm Registration No. 107830W

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RAHUL D. KULKARNI

(Partner)
Membership No. 158616
Place: Pune
Date: 22-05-2026
UDIN: 26158616AINFHE7801

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ALPHALOGIC TECHSYS LIMITED
Regd. Office : 405, Pride Icon, Near Columbia-Asia Hospital, Kharadi Bypass Road, Pune - 411014
Website : www.alphalogicinc.com CIN : L72501PN2018PLC180757
E-mail ID: [email protected]
Audited Standalone Statement of Assets and Liabilities as at 31st March, 2026 (Figures in Rs. Lakhs)
Particulars Year Ended Year Ended
31st March, 2026 31st March, 2025
Audited Audited
ASSETS
Non-Current Assets
(a) Property, Plant and Equipment 0.38 1.95
(b) Right of Use Assets 32.67 -
(c) Capital Work in Progress 2,320.37 1,263.96
(d) Financial Assets
(i) Investments 351.58 310.72
(ii) Other 437.76 -
(e) Other Non-Current Assets 1.52 1.52
(f) Deferred Tax Asset (Net) 8.88 -
Current assets
(a) Inventories - -
(b) Financial Assets
(i) Investments - 337.98
(ii) Loans 1,763.09 1,120.05
(iii) Trade Receivables 169.75 115.65
(iv) Cash and Cash Equivalents 0.18 0.45
(v) Bank Balances other than (iv) above 5.22 -
(c) Other Current Assets 3,713.97 763.23
(d) Current Tax Asset (Net) 0.08 -
Total Assets 8,805.45 3,915.51
EQUITY AND LIABILITIES
Equity
(a) Equity Share capital 3,130.56 3,130.56
(b) Other Equity 829.13 603.41
LIABILITIES
Non-current liabilities
(a) Financial Liabilities
(i) Non Current Borrowings 4,072.54 4.97
(ii) Lease Liability 18.47 -
(b) Provisions 2.92 3.64
(c) Deferred Tax Liability (Net) - 1.37
Current liabilities
(a) Financial Liabilities
(i) Borrowings 691.62 2.07
(ii) Trade payables
(A) Total Outstanding Dues of Micro and Small Enterprises 3.47 3.52
(B) Total Outstanding Dues of Creditors other than Micro and Small Enterprises 5.73 154.38
(iii) Lease Liability 16.24
(b) Other Current Liabilities 31.55 6.25
(c) Current Tax Liabilities (Net) - 1.90
(d) Provisions 3.22 3.44
Total Equity and Liabilities 8,805.45 3,915.51
For and on behalf of the Board of ALPHALOGIC TECHSYS LIMITED
ANSHU SUBHASH GOEL
MD & CFO
DIN : 08290775
Place : Pune
Date : 22-05-2026 Pune
B. No.
1078309
PUNE
Audited

| | ALPHALOGIC TECHSYS LIMITED
Regd. Office : 405, Pride Icon, Near Columbia-Asia Hospital, Kharadi Bypass Road, Pune - 411014
Website : www.alphalogicinc.com CIN : L72501PN2018PLC180757
E-mail ID: [email protected] | | | | |
| --- | --- | --- | --- | --- | --- |
| | Statement of Audited Standalone Financial Rssresults For The Quarter And Year Ended 31st March, 2026
(Figures in Rs. Lakhs except per share Data) | | | | |
| Particulars | Quarter Ended | | | Year Ended | Year Ended |
| | 31st March, 2026 | 31st December, 2025 | 31st March, 2025 | 31st March, 2026 | 31st March, 2025 |
| | Audited | Unaudited | Audited | Audited | Audited |
| INCOME | | | | | |
| Revenue From Operations | 125.27 | 132.84 | 439.85 | 636.31 | 1,630.39 |
| Other Income | 4.73 | 4.98 | 3.34 | 34.56 | 97.00 |
| Total Income | 130.00 | 137.82 | 443.19 | 670.87 | 1,727.39 |
| EXPENSES | | | | | |
| Cost of Material Consumed | - | - | 248.68 | 137.06 | 1,091.95 |
| Employee Benefits Expense | 11.43 | 9.03 | 13.22 | 49.56 | 37.97 |
| Finance costs | 11.44 | 6.47 | 3.75 | 24.96 | 20.39 |
| Depreciation and amortization expense | 4.16 | 4.08 | 0.24 | 17.06 | 1.09 |
| Other expenses | 56.12 | 35.80 | 46.05 | 142.57 | 124.36 |
| Total expenses | 83.15 | 55.38 | 311.94 | 371.21 | 1,275.76 |
| Profit/(Loss) before tax | 46.85 | 82.44 | 131.25 | 299.66 | 451.63 |
| Tax expense: | | | | | |
| (1) Current tax | 19.81 | 24.41 | 33.98 | 89.86 | 110.56 |
| (2) Deferred tax | (1.89) | (5.85) | 4.56 | (11.02) | 4.83 |
| (3) Excess / (Short) provision of earlier years | 0.46 | - | 1.51 | 0.46 | 0.25 |
| Profit/(Loss) for the period / year from continuing operations | 28.46 | 63.88 | 91.20 | 220.36 | 335.99 |
| Other Comprehensive Income | | | | | |
| A. Items that will not be reclassified to Profit or Loss | | | | | |
| (i) (a) Net change in Fair values of Investments in Equity Instruments Through OCI | - | - | 3.17 | 6.44 | 6.11 |
| (b) Income Tax expense on net Fair value gain on Investments in Equity Instruments Through OCI | - | - | 0.22 | (1.08) | 2.14 |
| B Items that will be reclassified to Profit or Loss | - | - | - | - | - |
| (ii) Income tax relating to items that will be reclassified to Profit or Loss | - | - | - | - | - |
| Total Other Comprehensive Income | - | - | 3.39 | 5.36 | 8.25 |
| Total Comprehensive Income for the period / year | 28.46 | 63.88 | 94.58 | 225.72 | 344.24 |
| Paid-up Equity Share Capital (Face Value Rs. 5 per share) | 3,130.56 | 3,130.56 | 3,130.56 | 3,130.56 | 3,130.56 |
| Total Reserves | | | | 829.13 | 603.41 |
| Earnings per equity share (for continuing operation): | | | | | |
| Basic (in Rs) | 0.05 | 0.10 | 0.15 | 0.35 | 0.54 |
| Diluted (in Rs) | 0.05 | 0.10 | 0.15 | 0.35 | 0.54 |
| For and on behalf of the Board of ALPHALOGIC TECHSYS LIMITED | | | | | |
| ANSHU SUBHASH GOEL
MD & CFO
DIN : 08290775
Place : Pune
Date : 22-05-2026 | | | | | |


| ALPHALOGIC TECHSYS LIMITED
Regd. Office : 405, Pride Icon, Near Columbia-Asia Hospital,
Kharadi Bypass Road, Pune - 411014
Website : www.alphalogicinc.com CIN : L72S01PN2018PLC180757 |
| --- |
| Audited Standalone Statement of Cashflows for the Year ended 31st March, 2026 | (Figures in Rs. Lakhs) |
| Particulars | 31st March, 2026 | 31st March, 2025 |
| Audited | Audited |
| A | CASH FLOW FROM OPERATING ACTIVITIES | | |
| Net Profit before tax | 299.66 | 451.63 |
| Adjustments for : | | |
| Other Comprehensive Income (OCI) | - | 6.11 |
| Depreciation & Amortisation expenses | 17.06 | 1.09 |
| Unrealized (Profit)/loss on Investments | 45.18 | (20.18) |
| Realized (Profit)/loss on Investments | (6.25) | |
| Interest Income | (27.52) | (54.15) |
| Dividend Income | (0.79) | (0.87) |
| Unwinding expenses of Lease Liability | 5.53 | - |
| Interest Paid | - | 20.37 |
| Assets written off | 0.83 | - |
| Operating profit before working capital changes | 333.70 | 404.00 |
| Adjustments for : | | |
| Trade Receivables | (54.10) | (17.32) |
| Loans | (643.04) | 95.34 |
| Other Assets | (2,980.95) | (575.37) |
| Trade Payables | (148.70) | 106.22 |
| Other Current Liabilities | 25.29 | 1.08 |
| Provisions | (0.93) | 1.94 |
| Cash generated from operations | (3,468.73) | 15.89 |
| Taxes paid (net of refunds) | (92.60) | (113.77) |
| Net cash from operating activities | (3,561.33) | (97.88) |
| B | CASH FLOW FROM INVESTING ACTIVITIES : | | |
| Purchase of fixed assets including capital work-in-progress | (1,053.68) | (606.43) |
| Sale/(purchase) of Non Current Financial Assets | (185.82) | 65.76 |
| Interest Received | 27.52 | 54.16 |
| Profit/(loss) on Non Current Investments | 6.25 | 20.18 |
| Dividend | 0.79 | 0.87 |
| Profit/(loss) of Current Investments | - | 672.80 |
| Other Comprehensive Income (OCI) | 6.43 | - |
| Net cash from investing activities | (1,198.51) | 207.34 |
| C | CASH FLOW FROM FINANCING ACTIVITIES: | | |
| Issue of Equity Share Capital including Share Premium | - | 235.90 |
| (Repayment) Proceeds from borrowings, net | 4,784.59 | (325.10) |
| Payment of lease Liabilities | (19.80) | (20.37) |
| Net cash (used in) / provided by financing activities | 4,764.79 | (109.57) |
| NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS | 4.95 | (0.12) |
| Cash and Cash Equivalents, beginning of year | 0.45 | 0.57 |
| Cash and Cash Equivalents, end of year | 5.40 | 0.45 |
| For and on behalf of the Board of
ALPHALOGIC TECHSYS LIMITED |


| | ALPHALOGIC TECHSYS LIMITED
Regd. Office : 405, Pride Icon, Near Columbia-Asia Hospital, Kharadi Bypass Road, Pune - 411014
Website : www.alphalogicinc.com CIN : L72501PN2018PLC180757
E-mail ID: [email protected] | | | | |
| --- | --- | --- | --- | --- | --- |
| | Audited Standalone Segment wise Revenue, Results , Assets and Liabilities for the Quarter And Year ended 31st March, 2026
(Figures in Rs. Lakhs) | | | | |
| Particulars | Quarter Ended | | | Year Ended | Year Ended |
| | 31st March, 2026 | 31st December, 2025 | 31st March, 2025 | 31st March, 2026 | 31st March, 2025 |
| | Audited | Unaudited | Audited | Audited | Audited |
| Segment Revenue (Sales and Other operating income) | | | | | |
| - Information Technology | 88.47 | 72.88 | 345.75 | 297.05 | 1,228.43 |
| - Biofuels | - | - | 50.43 | 144.38 | 222.88 |
| - Investment | 40.07 | 59.97 | 43.69 | 208.36 | 221.92 |
| Total Segment Revenue | 128.54 | 132.85 | 439.87 | 649.79 | 1,673.23 |
| Segment Results | | | | | |
| - Information Technology | 59.42 | 36.87 | 107.69 | 153.19 | 209.09 |
| - Biofuels | (19.92) | - | 2.09 | (12.60) | 8.64 |
| - Investment | 10.89 | 47.07 | 21.89 | 156.51 | 200.13 |
| Total Segment Results | 50.39 | 83.94 | 131.67 | 297.10 | 417.86 |
| Add/(Less): Exceptional Items [net credit/ (charge)] | | | | | |
| Less: Finance Costs | (11.44) | (6.47) | (3.74) | (24.96) | (20.39) |
| Add: Other Income | 7.90 | 4.97 | 3.32 | 27.52 | 54.16 |
| Total Profit Before Tax | 46.85 | 82.44 | 131.25 | 299.66 | 451.63 |
| Segment Assets | | | | | |
| - Information Technology | 203.07 | 172.69 | 143.79 | 203.07 | 143.79 |
| - Biofuels | 5,686.97 | 3,659.98 | 1,830.65 | 5,686.97 | 1,830.65 |
| - Investment | 2,114.67 | 1,937.20 | 1,386.48 | 2,114.67 | 1,386.48 |
| - Unallocable corporate assets | 800.74 | 647.20 | 554.59 | 800.74 | 554.59 |
| Total Assets | 8,805.45 | 6,417.07 | 3,915.51 | 8,805.45 | 3,915.51 |
| Segment Liabilities | | | | | |
| - Information Technology | 354.16 | 169.15 | 1.65 | 354.16 | 1.65 |
| - Biofuels | 4,111.86 | 2,032.92 | 161.22 | 4,111.86 | 161.22 |
| - Investment | - | - | - | - | - |
| - Unallocable corporate liabilities | 379.74 | 283.77 | 18.67 | 379.74 | 18.67 |
| Total Liabilities | 4,845.76 | 2,485.84 | 181.54 | 4,845.76 | 181.54 |
| | | | | | |
| Notes:
1. Segment Revenue, Results, Assets and Liabilities represent amounts identifiable to each of the segments. Other Income mainly includes income Segment Assets and Segment Liabilities are as at 31st March 2026, 31st March 2025 and 31st December 2025. Unallocable corporate assets less Unallocable corporate liabilities mainly represent investment of surplus funds, cash and bank balances and tax assets and liabilities.
2. The figures of the last Quarter in each of the years is the balancing figure between audited figures in respect of full financial year and the unaudited published year to date figures upto the third quarter of the respective financial year
For and on behalf of the Board of ALPHALOGIC TECHSYS LIMITED
ANSNU SUBHASH GOEL
MD & CFO
DIN : 08290775
Place : Pune
Date : 22-05-2026 | | | | | |


Notes :

  1. The above standalone financial results have been reviewed by the Audit Committee at its meeting held on 22.05.2026 and approved by the Board of Directors at their meeting held on 22.05.2026.

  2. These financial statements have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable.

  3. The statutory auditors have carried out audit of the financial results for the quarter ended and year ended March 31, 2026 and have issued unmodified opinion.

  4. The company has applied for 11,70,000 share warrants of subsidiary company Alphalogic Industries Limited at an issue price of Rs.28 per warrant on preferential basis. The company has been allotted 11,70,000 warrants on 01.01.2026 on payment of application money i.e 25% of issue price. The company has 18 months from the date of allotment to exercise its right to issuance of Equity shares on payment of balance 75% of issue price.

  5. The Company has made allotment of 1,41,33,695 Bonus Equity Shares in the Ratio 14:48, i.e., 1 (Fourteen) equity shares of nominal value of Rs. 05/- (Rupees Five only) each fully paid up for every 48 (Forty Eight) existing equity shares held of nominal value of Rs. 05/- (Rupees Five only) each on 16.07.2024.

  6. The Company has made conversion of 7,70,000 warrants into 7,70,000 Equity shares of face value of Rs. 05/- each by way of preferential allotment and accordingly allotted 7,70,000 Equity Shares of face value of Rs. 05/- each fully paid up on account of conversion on 08.05.2024. Further, along with the above allotment Company also made allotment of 2,56,666 Bonus Equity Shares to the eligible allottees who were entitled for bonus shares reserved for outstanding convertible warrants in the ratio of 1:3 post conversion of warrants.

  7. The Company has made conversion of 4,47,000 warrants into 4,47,000 Equity shares of face value of Rs. 05/- each by way of preferential allotment and accordingly allotted 4,47,000 Equity Shares of face value of Rs. 05/- each fully paid up on account of conversion on 14.02.2024. Further, along with the above allotment Company also made allotment of 1,48,999 Bonus Equity Shares to the eligible allottees who were entitled for bonus shares reserved for outstanding convertible warrants in the ratio of 1:3 post conversion of warrants.

8.1 The Company has made Bonus issue of 1,17,12,118 equity shares in the ratio 1:3, i.e., 1(One) equity share of nominal value of Rs. 05/- (Rupees Five only) each fully paid up for every 3 (Three) existing equity shares of face value Rs 05/- (Rupees Five only) each on 23.12.2023.

8.2 The Company has made Bonus issue of 1,12,86,589 equity shares in the ratio 1:2, i.e., 1(One) equity share of nominal value of Rs. 5 each fully paid up for every 2 (Two) existing equity shares of face value of Rs. 5 each on 22.09.2022. Also, company issued by way, of preferential allotment, 25,00,000 warrants at the rate of Rs. 42 per share in its Extra-Ordinary General Meeting held on 11th November 2022 and subsequently issued 12,83,000 equity shares of face value Rs. 5 each on 19.11.2022.

  1. The Audited Financial Results of the Company are available on Company's website i.e., www.alphalogicinc.com and also on the website of BSE Limited, www.bseindia.com, where the Shares of the Company are listed.

  2. The figures for the comparative periods have been regrouped/reclassified wherever necessary. All the regroupings and reclassifications are on account of change in the presentation or classification of items. The above regroupings and reclassifications have no impact on the profit of the company for the quarter and year ended March 31, 2026 or the previous periods.

  3. The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four Labour Codes, namely: the Code on Wages, 2019; the Code on Social Security, 2020; the Industrial Relations Code, 2020; and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the "New Labour Codes"). These New Labour Codes have been made effective from November 21, 2025. The corresponding all supporting rules under these codes are yet to be notified. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The incremental impact of these changes, assessed by the Company, on the basis of the information available, consistent with the guidance provided by the Institute of Chartered Accountants of India, is not material and has been recognised in the financial results of the Company for the Half Year and Year ended March 31, 2026 based on actuarial valuation. Once Central/ State Rules are notified by the Government on all aspects of the Codes, the Company will evaluate resultant impact, if any, on the measurement of employee benefits and would provide appropriate accounting treatment.

  4. The figures in respect of results for the Quarter and half year ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year and published unaudited year to date figures upto 31.12.2025.

For and on behalf of the Board
ALPHALOGIC TECHSYS LIMITED

ANSHU SUBHASH GOE
MD & CFO
DIN : 08290775
Place : Pune
Date : 22-05-2026

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