FCS
The efficiency catalyst
CIN: L72100DL1993PLC179154
FCS/STX/2026
28th May, 2026

The Bombay Stock Exchange Ltd.
Corporate Relationship Department,
27th Floor, P J Tower, Dalal Street,
Mumbai- 400001

National Stock Exchange of India Limited
Exchange Plaza, Plot No. C/1, G Block,
G Block Bandra Kurla Complex, Bandra (E),
Mumbai- 400051

Subject: Outcome of the 228th Meeting of the Board of Directors of the Company held on Thursday, 28th May, 2026.

Dear Sir/Ma’am,

In furtherance to our intimation dated 25th May, 2026 and pursuant to the provisions of Regulation 30 and 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015, this is to intimate that the Board of Directors in its 228th Meeting held today i.e. Thursday, 28th May, 2026, at Corporate Office at FCS House, Plot No. 83, NSEZ, Noida Dadri Road, Phase II, Gautam Buddha Nagar, Noida- 201305 (U.P.), considered and approved the following business:

Audited Financial Results (Standalone and Consolidated) of the Company for the quarter ended on 31st March, 2026, as per IND—AS Rules of Company (Indian Accounting Standard) Rules, 2015.
Annual financial Statements of the Company for the financial year ended on 31st March, 2026.

The following are attached herewith for your information and record:

a. A certified copy of Audited financial results (standalone and consolidated) of the Company for the year ended 31st March, 2026.
b. The Auditor’s report (standalone and consolidated) for the year ended 31st March, 2026 issued by SPMG & Company, (Chartered Accountants) Statutory Auditors of the Company.
c. A declaration from the Chief Financial Officer of the Company, pursuant to Regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 regarding unmodified opinion of Statutory Auditors on the annual financial results for the year ended 31st March, 2026.
d. Clarification on SEBI Circular No. SEBI/HO/DDHS/DDHS-RACPOD1/CIR/ 2023/172 dated October 19, 2023 related to Large Companies.

The meeting was commenced at 11:00 A.M. and concluded at 12:25 P.M.

This is for your information and records.

Thanking You,

Yours faithfully,

For FCS Software Solutions Limited

Deepti Singh
Company Secretary
(Company Secretary & Company Secretary)
Membership No.: A37147

DEEPTI SINGH
Digitally signed by DEEPTI SINGH
Date: 2026.05.28
12:30:41 +05'30'

FCS Software Solutions Limited
Regd. off : 205, 2nd Floor, Aggarwal Chamber IV, 27, Veer Sawarker Block, Vikas Marg, Shakerpur, Delhi 110 092
Tel: +91-011-42418371, www.fcsfsd.com
Corporate Office: Plot No. 83, NSEZ, Noida Phase II, Noida-201305, Tel: 0120-4635900 Fax: 0120-4635941
Email id: [email protected] website:- www.fcsfsd.com
Noida Office: A-86, Sector-57, Noida-201301, India, Tel: 0120-3061100, Fax No-0120-3061111
Plot No. 1A, Sector-73, Noida-201301
Chandigarh Office: Plot -J-7, Rajiv Gandhi Chandigarh Technology Park, Kishan Garh Chandigarh-160101
Panchkula Office: Plot No.-11, HS/DC Park, Sector-22, Panchkula, Haryana -134109
Gurugram Office: Plot No-54, EHTP, Sector-34, Gurugram-122004

FCS The efficiency catalyst •••
CIN: L72100DL1993PLC179154

FCS/STX/2026 28th May, 2026

To,
The Department of Corporate Services
The Bombay Stock Exchange Limited
27th Floor, P.J. Tower, Dalal Street,
Mumbai-400 001

National Stock Exchange of India Limited
Exchange Plaza, Plot No. C/1, G Block,
Bandra Kurla Complex, Bandra (E),
Mumbai-400 001

Subject: Declaration pursuant to Regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

Dear Sir/Ma’am

I hereby declare that Statutory Auditors, SPMG & Company, Chartered Accountants, (Membership No. 090687) have issued Audit Report(s) with unmodified opinion on Audited Standalone and Consolidated Financial Results for the Financial Year ended March 31, 2026.

This declaration is issued in compliance of Regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 or any other further amendments.

This is for your information and records.

Thanking You,

Yours faithfully,
For FCS Software Solutions Limited

For FCS Software Solutions Ltd.

Narendra Prasad Sah
(Chief Financial Officer)
C. F. Q.

FCS Software Solutions Limited
Regd. off : 205, 2nd Floor, Aggarwal Chamber N. 27, Veer Sawarker Block, Vikas Marg, Shakerpur, Delhi 110 092
Tel: +91-011-42418371, www.fcstd.com
Corporate Office: Plot No. 83, NSEZ, Nolda Phase II, Nolda-201305, Tel: 0120-4635900 Fax. 0120-4635941
Email Id: [email protected] website:- www.fcstd.com
Nolda Office: A-86, Sector-57, Nolda-201301, India, Tel: 0120-3061100, Fax No-0120-3061111
Plot No. 1A,Sector-73, Nolda-201301
Chandigarh Office: Plot -J-7, Rajiv Gandhi Chandigarh Technology Park, Kishan Garh Chandigarh-160101
Panchkula Office: Plot No.-11, HSRDC Park, Sector-22, Panchkula, Haryana -134109
Gurugram Office: Plot No-54, EHTP, Sector-34, Gurugram-122004

SPMG & Company
Chartered Accountants
C A
209A, 17A/55, II Floor
Triveni Plaza Building, WEA
Karol Bagh, New Delhi-110005
Ph. +91-011-41626498
E-Mail : [email protected]

Independent Auditor's Report on Audited Standalone Quarterly Financial Results and Year to Date Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended

To Board of Directors of FCS Software Solutions Limited

Report on the audit of the Standalone Financial Results

Opinion

We have audited the accompanying standalone financial results of FCS Software Solutions Limited (the “Company”), for the quarter and year ended 31st March, 2026 (the “Statement”), being submitted by the company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations”).

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

i. are presented in accordance with the requirements of Regulation 33 of the Listing Regulations; and
ii. give a true and fair view in conformity with the recognition and measurement principles laid down in the Indian Accounting Standards (“Ind AS”) and other accounting principles generally accepted in India of the net loss and total comprehensive income and other financial information of the company for the quarter and year then ended 31st March, 2026.

Basis for 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 Standards 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 together with the ethical requirements that are relevant to our audit of the financial results 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 Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

S.P.M.G. & COMPANY
New Delhi

Management’s Responsibilities for the Standalone Financial Results

These quarterly financial results as well as the year to date standalone financial results have been prepared on the basis of the standalone annual financial statements.

The Company’s management & board of directors are responsible for the preparation and presentation of these standalone 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 Standards 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 as prescribed in Securities and Exchange Board of India.

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 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 financial results, the respective management and 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 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 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, but not for the purpose of expressing an opinion on the effectiveness of the company’s internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures in the standalone financial results made by the Management and 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.
Obtain sufficient appropriate audit evidence regarding the Standalone Financial Results of the Company to express an opinion on the Standalone Financial Results.

Materiality is the magnitude of misstatements in the Standalone Financial Results that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the Standalone Financial Results may be influenced. We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of any identified misstatements in the Standalone Financial Results.

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 Matter

The standalone financial results includes the results for the quarter ended March 31, 2026 being the balancing figure between the audited figures in respect of the full financial year ended March 31, 2026 and the published unaudited year-to-date up to the third quarter of the current financial year, which were subjected to a limited review by us, as required under the Listing Regulations.

For SPMG & Co.
Chartered Accountants
FRN: 0509249C

(CA Vinod Gupta)
Partner
M. No. 090687

UDIN: 26090687JQWPRP3450

Place: - New Delhi
Dated: -28.05.2026

SPMG & Company
Chartered Accountants
C A
209A, 17A/55, II Floor
Triveni Plaza Building, WEA
Karol Bagh, New Delhi-110005
Ph. +91-011-41626498
E-Mail : [email protected]

Independent Auditor's Report on the Quarterly and Year to Date Consolidated Financial Results of the company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended.

To the Board of Directors of
FCS Software Solutions Limited
Report on the Audit of Consolidated Financial Results

Opinion

We have audited the accompanying consolidated annual financial results of FCS Software Solutions Limited (hereinafter referred to as the ‘Holding Company’) and its subsidiaries (Holding Company and its subsidiaries together referred to as “the Group”) and its associate entity for the quarter and year ended March 31, 2026 (‘the Statement’), attached herewith being submitted by the holding company pursuant to the requirement of Regulation 33 of the SEBI (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 and based on the consideration of reports of other auditors on the separate audited financial statements/ financial results/financial information of the subsidiaries and associate, the statement:

(i) includes the results of the following entities:

a) List of Subsidiaries:
- Insync Business Solutions Limited- Audited
- Stablesecure Infraservices Private Limited - Audited,
- Bloom Healthcare & Hospitality Management Private Limited- Audited
- FCS Software Solutions GmbH – Unaudited
- FCS Software (Shanghai) Co. Ltd.- Unaudited

b) List of Associates:
- Enstaserv E Services Ltd.- Audited

New Delhi

(ii) are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and
(iii) gives a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards ("Ind AS") and other accounting principles generally accepted in India, of the consolidated net profit and consolidated total comprehensive income and other financial information of the Group for the quarter and year ended March 31, 2026.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013 ("Act"). Our responsibilities under those Standards are further described in the Auditor's Responsibilities for the Audit of the Consolidated Financial Results section of our report. We are independent of the Group and its associate's entities in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Companies Act, 2013 and the Rules there-under, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us and other auditors in terms of their reports referred to in "Other Matter" paragraph below, is sufficient and appropriate to provide a basis for our opinion.

Management's Responsibilities for the Consolidated Financial Results

The Statement has been prepared on the basis of the consolidated annual financial statements and has been approved by the Holding Company's Board of Directors.

The Holding Company's Management and Board of Directors are responsible for the preparation and presentation of these consolidated annual financial results that give a true and fair view of the net profit and other comprehensive income and other financial information of the Group including its associate entity in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards prescribed under Section 133 of the Act read with relevant rules issued there-under and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations as prescribed in Securities and Exchange Board of India.

The respective Management and Board of Directors of the companies included in the Group and of its associate entity 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 its associate entity and for preventing and detecting frauds and other irregularities; selection and

New Delhi

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 Management and Board of Directors of the Holding Company, as aforesaid.

In preparing the consolidated annual financial results, the respective Board of Directors of the companies included in the Group and of its associate entity are responsible for assessing the ability of the Group and its associate entity to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the respective Board of Directors either intends to liquidate the Group 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 and of its associate entities are responsible for overseeing the financial reporting process of the Group and of its associate entities.

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

Our objectives are to obtain reasonable assurance about whether the consolidated 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 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 annual 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.

New Delhi

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 Act, we are also responsible for expressing our opinion on whether the company has adequate internal financial controls 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 Management and 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 and its associates 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 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 and its associates 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 statement/financial information of the entities within the Group and its associates to express an opinion on the consolidated annual Financial Results. We are responsible for the direction, supervision and performance of the audit of financial results/financial statement/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 annual 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. Our responsibilities in this regard are further described in sub paragraph (a) of the "Other Matters" paragraph in this audit report.

New Delhi

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

Other Matters

a) The consolidated annual financial results include the audited financial results of one subsidiary namely Bloom Healthcare & Hospitality Management Private Limited, whose financial statements/financial results/ financial information reflects total assets (before consolidation adjustments) of Rs. 16,455.38 Lacs as at March 31st 2026, total income (before consolidation adjustments) of Rs. 3,733.55 Lacs and total net profit after tax (before consolidation adjustments) of Rs. 555.11 Lacs for the year ended on that date, as considered in the consolidated annual financial results, which have been audited by their respective independent auditor. The independent auditor's reports on financial statements/ financial results/ financial information of these entities been furnished to us by the management.

b) The consolidated annual financial results includes unaudited financial results of two foreign subsidiaries, whose financial results/information reflects total assets (before consolidation adjustments) of Rs Nil as at March 31st, 2026, total revenue (before consolidation adjustments) of Rs. Nil, total net profit after tax (before consolidation adjustments) of Rs. Nil and net cash flow (before consolidation adjustments) amounting to Rs. Nil for the year ended on that date, as considered in the consolidated annual financial results. This unaudited financial results/statements/information have been furnished to us by the Board of Directors.

Our opinion on the consolidated annual financial results, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries is based solely on such financial statements/financial results/financial information. In our opinion and according to the information and explanations given to us by the Board of Directors, these financial statements/financial results / financial information are not material to the Group.

Our opinion on the consolidated annual financial results is not modified in respect of the above matter with respect to the financial statements/financial results/financial information certified by the Board of Directors.

c) The Consolidated annual financial results include the results for the quarter ended March 31, 2026 being the balancing figure between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the current financial year which were subject to limited review by us, as required under the Listing Regulations. Our Opinion on the statement is not modified in respect of this matter.

For SPMG & Co.
Chartered Accountants
FRN: 0509249C

(CA Vinod Gupta)
Partner
M. No. 090687

UDIN: 26090687QGMKLH2707

Place: - New Delhi
Dated: -28.05.2026

FCS SOFTWARE SOLUTIONS LIMITED
Reg. Office: 205, 2nd Floor, Agarwal Chamber IV, 27, Veer Sawarkar Block, Vikas Marg, Shakarpur, Delhi-110092
Corporate Office: Plot No. 83, NSEZ, Nokta Dedri Road, Phase-II, Gautam Budh Nagar, Noida- 201305
CIN No. L72100DL1993PLC179154

STATEMENT OF STANDALONE AUDITED FINANCIAL RESULTS OF FCS SOFTWARE SOLUTIONS LIMITED

FOR THE QUARTER AND YEAR ENDED MARCH 31, 2026 PREPARED IN COMPLIANCE WITH INDIAN ACCOUNTING STANDARDS (Ind-AS)

(Rs. in Lacs)

B.No.	PARTICULARS	QUARTER ENDED			YEAR ENDED
		MARCH 31, 2026 AUDITED	DECEMBER 31, 2025 UNAUDITED	MARCH 31, 2026 AUDITED	MARCH 31, 2026 AUDITED	MARCH 31, 2026 AUDITED
1	Revenue from Operations	924.67	766.75	731.79	2,914.67	3,267.51
II	Other Income	14.79	11.32	16.00	59.43	63.78
III	Total Revenue (I+II)	939.46	778.07	747.79	2,974.10	3,331.29
	Expenses
a	Employee benefits expense	330.00	523.52	451.94	1,851.65	1,912.31
b	Sub-Contracting & Technical Fee	45.69	143.11	67.50	365.42	337.86
c	Finance Costs	3.61	5.22	7.85	19.75	27.09
d	Depreciation and amortisation expense	67.21	67.00	54.78	243.37	226.82
e	Other expenses	169.77	153.75	142.07	627.56	556.98
IV	Total Expenses	616.27	892.60	724.15	3,107.75	3,061.06
V	Profit / (Loss) before exceptional items and tax (III-IV)	323.19	(114.53)	23.64	(133.64)	270.23
VI	Exceptional Items	(16.42)	(120.55)	77.71	(136.67)	77.92
VII	Profit / (Loss) before Tax (V+VI)	306.77	(235.08)	101.35	(270.32)	348.15
VIII	Tax Expenses
	(1) Current Tax	-	-	-	-	40.47
	(2) Deferred Tax	5.19	5.44	9.26	26.44	33.74
IX	Profit (Loss) for the period from continuing operations (VII-VIII)	301.58	(240.52)	92.09	(296.76)	273.93
X	Profit/(loss) from discontinuing operations	-	-	-	-	-
XI	Tax expense of discontinuing operations	-	-	-	-	-
XII	Profit/(loss) from Discontinuing operations (after tax) (X-XI)	-	-	-	-	-
XIII	Profit (Loss) for the period (IX + XII)	301.58	(240.52)	92.09	(296.76)	273.93
XIV	Other Comprehensive Income/(Expense)	(526.89)	(549.41)	2,439.50	(1,072.87)	4,915.51
XV	Total Comprehensive Income (Comprising Profit (Loss) and Other Comprehensive Income for the period) (XIII+XIV)	(225.31)	(789.93)	2,531.59	(1,369.63)	5,189.44
	(a) Paid-up Equity Share Capital	17,095.53	17,095.53	17,095.53	17,095.53	17,095.53
-	(b) Face Value ( in Rs. )	1.00	1.00	1.00	1.00	1.00
XVI	Reserve excluding Revaluation Reserves as per balance sheet of previous accounting year	(502.12)	(804.88)	33,594.63	(502.12)	33,594.63
XVII	Earning Per Share (Rs)* (Not annualised )
	Basic EPS (in Rs.)	0.018	(0.014)	0.005	(0.017)	0.016
	Diluted EPS (in Rs.)	0.018	(0.014)	0.005	(0.017)	0.016

XVIII	Number of shares used in computing Earnings per Equity Shares ( taken face value of Rs.1/-)
	Basic	1709553100	1709553100	1709553100	1709553100	1709553100
	Diluted	1709553100	1709553100	1709553100	1709553100	1709553100

S. S. S. S. S. S. S. S.

FCS SOFTWARE SOLUTIONS LIMITED
Reg. Office: 205, 2nd Floor, Agarwal Chamber IV, 27, Veer Sawarkar Block, Vikas Marg, Shakarpur, Delhi-110092
Corporate Office: Plot No. 83, NSEZ, Nolda Dadri Road, Phase-II, Gautam Budh Nagar, Nolda- 201305
CIN No. L72100DL1993PLC179154

STATEMENT OF STANDALONE AUDITED FINANCIAL RESULTS OF FCS SOFTWARE SOLUTIONS LIMITED

FOR THE QUARTER AND YEAR ENDED MARCH 31, 2026 PREPARED IN COMPLIANCE WITH INDIAN ACCOUNTING STANDARDS (Ind-AS)

Segment Reporting (Standalone):

Particulars	QUARTER ENDED			YEAR ENDED
	MARCH 31, 2026 AUDITED	DECEMBER 31, 2026 UNAUDITED	MARCH 31, 2026 AUDITED	MARCH 31, 2026 AUDITED	MARCH 31, 2026 AUDITED
Segment Revenue
Revenue by Geographical Segment
India	412.22	367.98	317.76	1,504.04	1,489.96
Outside India	512.45	398.77	414.03	1,410.63	1,777.55
Total	924.67	766.75	731.79	2,914.67	3,267.51
Less: Inter Segment Revenue			-
Net sales/Income From Operations	924.67	766.75	731.79	2,914.67	3,267.51
Segment Results
(Profit(+)/Loss(-) before tax, Other Income & unallocable Expense from each segment)
India	419.56	148.31	135.83	837.36	714.90
Outside India	157.19	(21.69)	105.16	(37.60)	405.92
Total	576.75	126.62	240.99	799.76	1,120.82
Add: Other Income	14.79	11.32	16.00	59.43	63.78
Less: Other Un -allocable Exp.	284.77	373.02	155.63	1,129.51	838.45
Total Profit Before Tax	306.77	(235.08)	101.35	(270.32)	348.15

Notes:

The above audited results have been reviewed by the Audit Committee in the meeting held on May 28, 2026 and further approved by the Board of Directors at its meetings held on May 28, 2026 and have been reviewed by the auditors of the Company.
The audited results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards (Ind AS) as notified under the Companies (Indian Accounting Standards) Rules 2015 (as amended) specified under section 133 of the Companies Act 2013 and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended.
The format for audited results as prescribed in SEBI's circular dated 30th November 2015 has been modified to comply with the requirement of SEBI's circular dated 5th July 2017, Ind AS and Schedule III (Division II) of the Companies Act, 2013, applicable to companies that are required to comply with Ind AS.
No Investor complaint was pending during the quarter.
Fixed assets used in the Company's business cannot be specifically identified with any of the reportable segments, as these are used interchangeably between various segments. The Management believes that it has not provided segment-wise disclosures relating to total assets and liabilities since a meaningful segregation of the available data is not possible.
The figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figure between the audited figures in respect of the full financial year and the published year to date (unaudited) upto the nine months of the relevant financial year.
On November 21, 2025, the Government of India notified provisions of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 ('Labour Codes') which consolidate twenty-nine existing labour laws into a unified framework covering employee benefits during employment and post-employment. The Company has assessed and disclosed the incremental impact of these changes on the basis of the best information available, consistent with the guidance provided by the ICAI. These changes have resulted in increase in gratuity liability arising out of past service by ₹ 120.55 lakhs in the standalone financial results. Considering the materiality and regulatory-driven, non-recurring nature of this development, the Company has presented this incremental impact as 'Impact of Labour Codes' under 'Exceptional Items' in the results for the year ended March 31, 2026. The Company continues to monitor the finalization of Central/State Rules and clarifications from the Government on various other aspects of the Labour Codes and would give appropriate accounting effect of such developments, as considered appropriate.
The results are also available on the website of the company at www.fcsltd.com
Previous period / year figures are regrouped/reclassified, wherever necessary.

Place Nolda
Date: May 28, 2026

By order of the Board of Directors
For FCS Software Solutions Ltd
(Whole Time Director)

FCS Software Solutions Limited

Statement of Assets and Liabilities as at March 31, 2026

(All amounts are in lakhs of Indian Rupees, unless otherwise stated)

Particulars	Standalone
	March 31, 2026
Audited	March 31, 2025
Audited
ASSETS
Non-current assets
Property, Plant and Equipment	3,161.71	3,255.74
Intangible Assets	12.56	12.74
Intangible Assets under Development	306.12	-
Investment Property	13,991.63	14,105.48
Financial assets
- Investments	13,203.32	14,253.84
- Loans and advances	301.04	249.13
- Others	146.60	131.90
Deferred tax assets (Net)	121.93	148.38
Non-Current Tax Assets (Net)	314.68	182.20

Current assets
Financial assets
- Trade Receivables	679.71	475.18
- Cash and cash equivalents	67.65	389.62
- Other balances with banks	85.30	532.65
- Loans and advances	27.43	35.34
Other Current Assets	254.91	113.11

TOTAL	32,674.59	33,885.30

EQUITY AND LIABILITIES
Equity
Equity Share Capital	17,095.53	17,095.53
Other Equity	14,465.01	16,008.85

Non-current liabilities
Financial liabilities
- Other Financial Liabilities	342.13	294.39
Non-Current Provisions	318.22	152.32

Current liabilities
Financial liabilities
- Trade payables
(i) Total outstanding dues of Micro, Small & Medium Enterprise	1.54	2.62
(ii) Total outstanding dues of creditors other than Micro, Small & Medium Enterprise	65.69	30.91
- Other Financial Liabilities	20.86	16.89
Current Provisions	25.06	7.65
Other Current Liabilities	340.55	276.14

TOTAL	32,674.59	33,885.30

FCS Software Solutions Limited

Audited Standalone Statement of Cash Flows for the Year ended March 31, 2026

(All amounts are in Lakhs of Indian Rupees, unless otherwise stated)

| Particulars | As at
March 31, 2026 | As at
March 31, 2025 |
| --- | --- | --- |
| 1. CASH FLOW FROM OPERATING ACTIVITIES | | |
| Net Profit Before Tax | (270.32) | 348.15 |
| Adjustments for : | | |
| Depreciation and amortisation | 243.37 | 226.82 |
| Interest income | (41.30) | (62.24) |
| Finance costs | 19.75 | 27.09 |
| (Gain)/Loss on Sale of Investment | - | (77.71) |
| | (48.50) | 462.11 |
| Working capital adjustments: | | |
| (Increase)/Decrease in Trade Receivables | (204.53) | (275.71) |
| (Increase)/Decrease in Loans and Advances | 403.34 | (318.23) |
| (Increase)/Decrease in Other Assets | (251.32) | 407.70 |
| Increase/(Decrease) in Trade Payables | 33.70 | (8.87) |
| Increase/(Decrease) in Provisions | 160.97 | (15.87) |
| Increase/(Decrease) in Current Liabilities | 118.94 | (914.90) |
| Cash Generated from Operations | 212.60 | (663.77) |
| Income Tax Paid | 37.66 | 104.22 |
| NET CASH GENERATED/(USED IN) BY OPERATING ACTIVITIES (1) | 174.94 | (767.99) |
| 2. CASH FLOW FROM INVESTING ACTIVITIES | | |
| Purchase of property, plant and equipment | (519.55) | (108.99) |
| Interest Income | 41.30 | 62.24 |
| Proceeds from sale of investments | - | 348.77 |
| Proceeds from sale of PPE | 1.09 | - |
| NET CASH GENERATED/(USED IN) BY INVESTING ACTIVITIES (2) | (477.16) | 302.01 |
| CASH FLOW FROM FINANCING ACTIVITIES | | |
| Finance costs | (19.75) | (27.09) |
| NET CASH GENERATED/(USED IN) BY FINANCING ACTIVITIES (3) | (19.75) | (27.09) |
| NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS (1+2+3) | (321.97) | (493.07) |
| Cash and cash equivalents at the beginning of the year | 389.62 | 882.69 |
| CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR | 67.65 | 389.62 |

FCS Software Solutions Limited

Notes to the Standalone Financial Statements for year ended Mar 31, 2026

(All amounts are in Lakhs of Indian Rupees, unless otherwise stated)

Related Party Transactions :

Subsidiaries Companies

Name of Subsidiaries	Country	Holding % as at
		31.03.2026	31.03.2025
FCS Software Solutions GmbH	Germany	100	100
FCS Software (Sanghai) Co., Ltd.	China	100	100
Insync Business Solutions Limited	India	100	100
Stablesecure Infraservices Pvt. Ltd.	India	100	100
Bloom Healthcare & Hospitality Management Pvt Ltd.	India	71.01	71.01

Associate Companies

Name of Associate	Country	Holding % as at
		31.03.2026	31.03.2025
Enstaserv Eservices Ltd.	India	48.94	48.94

List of Directors/Key Managerial Personnel

Dalip Kumar – Chairman & Managing Director
Pankaj Wadhwa – Independent Director appointed on dated 22.08.2025
Neelam Sharma – Director
Ravinder Sachdeva – Director
Archana Sharma – Director
Dolly Saini – Independent Director appointed on dated 23.05.2025
Nitish Kumar Singh – Independent Director appointed on dated 22.07.2025
Deepti Singh – Company Secretary
Narendra Prasad Sah – Chief Financial Officer

Relative of Director/KMP

Sanyam Sachdeva
Shaifali Sachdeva

A. Transactions with the Related Parties

| Particulars | For the year Ended
31.03.2026 | For the Year Ended
31.03.2025 |
| --- | --- | --- |
| Rental Income | | |
| Insync Business Solutions Limited | 5.46 | 5.46 |
| | | |
| Sale of Investments | | |
| Bloom Healthcare & Hospitality Management Pvt Ltd. | - | 348.77 |
| | | |
| Salary & Other Benefits to Key Management Personnel | | |
| 1. Ravinder Sachdeva | 41.39 | 37.23 |
| 2. Deepti Singh | 12.03 | 1.83 |
| 3. Narendra Prasad Sah | 15.60 | 15.60 |
| | | |
| Directors Sitting Fee | | |
| 1. Archana Sharma | 1.60 | 2.60 |
| 2. Dolly Saini | 1.60 | - |
| 3. Pankaj Wadhwa | 2.10 | 1.45 |
| 4. Nitish Kumar Singh | 0.85 | - |
| | | |
| Relative of KMP | | |
| 1. Sanyam Sachdeva | 17.89 | 12.89 |
| 2. Shaifali Sachdeva | 14.53 | 12.89 |

B. Advances Received During the Period:

| Particulars | For the Year Ended
31.03.2026 | For the Year Ended
31.03.2025 |
| --- | --- | --- |
| Advance Received : | | |
| Stablesecure Infraservices Pvt. Ltd. | 110.00 | - |

C. Outstanding Balance Payable as at year end

| Particulars | For the Year Ended
31.03.2026 | For the Year Ended
31.03.2025 |
| --- | --- | --- |
| Director Sitting Fee Payable | | |
| Archana Sharma | 0.09 | - |
| Pankaj Wadhwa | 0.09 | - |
| Dolly Saini | 0.09 | - |
| Nitish Kumar Singh | 0.09 | - |
| | | |
| Director's Remuneration Payable | | |
| Ravinder Sachdeva | 2.41 | 2.19 |

S. R. B. B. B. B.

FCS SOFTWARE SOLUTIONS LIMITED
Reg. Office: 205, 2nd Floor, Agarwal Chamber IV, 27, Veer Sawarkar Block, Vikas Marg, Shakarpur, Delhi-110092
Corporate Office: Plot No. 83, NSEZ, Nolde Dedri Road, Phase-II, Gautam Budh Nagar, Nolde- 201305
CIN No. L72100DL1993PLC179154

STATEMENT OF CONSOLIDATED AUDITED FINANCIAL RESULTS OF FCS SOFTWARE SOLUTIONS LIMITED AND ITS SUBSIDIARIES

FOR THE QUARTER AND YEAR ENDED MARCH 31, 2028 PREPARED IN COMPLIANCE WITH INDIAN ACCOUNTING STANDARDS (Ind-AS)

(Rs. In Lacs)

S.No.	PARTICULARS	QUARTER ENDED			YEAR ENDED
		MARCH 31, 2028 AUDITED	DECEMBER 31, 2025 UNAUDITED	MARCH 31, 2026 AUDITED	MARCH 31, 2028 AUDITED	MARCH 31, 2025 AUDITED
I	Revenue from Operations	2,677.19	1,485.81	880.58	5,815.13	3,654.04
II	Other Income	236.28	230.01	202.16	949.69	816.48
III	Total Revenue (I+II)	2,913.47	1,715.82	1,082.74	6,764.82	4,470.52
	Expenses
a	Purchase of Stock-in-trade	714.84	430.35	21.78	1,671.77	21.78
b	Change in inventories of Stock-in-trade	390.35	(23.16)	(5.65)	(62.28)	(5.65)
c	Employee benefits expense	371.79	554.68	487.58	1,985.92	2,016.25
d	Sub-Contracting & Technical Fee	45.70	188.51	67.50	365.42	337.86
e	Finance Costs	100.47	135.39	107.15	507.15	527.41
f	Depreciation and amortisation expense	105.03	97.13	124.14	371.02	296.19
g	Other expenses	572.52	374.73	224.57	1,383.11	774.49
IV	Total Expenses	2,300.70	1,757.65	1,027.07	6,222.11	3,958.32
V	Profit Before Share of Profit / (Loss) of Associates, Exceptional Item and Tax (III-IV)	612.77	(41.83)	55.68	542.71	502.20
VI	Share of Profit / (Loss) of Associates	(0.39)	0.06	(0.35)	(0.49)	(0.02)
VII	Profit Before Exceptional Item and Tax (V+VI)	612.37	(41.76)	55.33	542.21	502.17
VIII	Exceptional Items	(16.50)	(120.70)	0.00	(136.91)	0.21
IX	Profit / (Loss) before Tax (VII+VIII)	595.87	(162.47)	55.33	405.30	502.38
X	Tax Expenses
	(1) Current	51.88	30.29	36.99	122.46	87.44
	(2) Deferred	4.23	4.46	17.35	21.23	41.89
XI	Profit (Loss) for the period from continuing operations (XI-X)	539.76	(197.21)	1.00	261.61	373.05
XII	Profit/(loss) from discontinuing operations	-	-	-	-	-
XIII	Tax expense of discontinuing operations	-	-	-	-	-
XIV	Profit/(loss) from Discontinuing operations (after tax) (XII-XIII)	-	-	-	-	-
XV	Profit (Loss) for the period (XI + XIV)	539.76	(197.21)	1.00	261.61	373.05
XVI	Other Comprehensive Income/(Expense)	(459.68)	(482.69)	696.75	(938.42)	1,402.09
XVII	Total Comprehensive Income (Comprising Profit (Loss) and Other Comprehensive Income for the period)	80.09	(679.91)	697.74	(676.80)	1,775.14
	(a) Paid-up Equity Share Capital	17,095.53	17,095.53	17,095.53	17,095.53	17,095.53
	(b) Face Value ( in Rs. )	1.00	1.00	1.00	1.00	1.00
XVIII	Reserve excluding Revaluation Reserves as per balance sheet of previous accounting year	8,728.31	8,202.20	(25,180.50)	8,728.31	(25,180.50)
XIX	Earning Per Share (Rs)* ( Not annualised )
	Basic EPS (in Rs.)	0.032	(0.012)	0.000	0.015	0.022
	Diluted EPS (in Rs.)	0.032	(0.012)	0.000	0.015	0.022

XX	Number of shares used in computing earnings per equity shares
	Basic	1,709,553,100	1,709,553,100	1,709,553,100	1,709,553,100	1,709,553,100
	Diluted	1,709,553,100	1,709,553,100	1,709,553,100	1,709,553,100	1,709,553,100

STATEMENT OF CONSOLIDATED AUDITED FINANCIAL RESULTS OF FCS SOFTWARE SOLUTIONS LIMITED AND ITS SUBSIDIARIES FOR THE QUARTER AND YEAR ENDED MARCH 31, 2025 PREPARED IN COMPLIANCE WITH INDIAN ACCOUNTING STANDARDS (Ind-AS)

Segment Reporting (Consolidated):
	QUARTER ENDED			YEAR ENDED
Particulars	MARCH 31, 2026 AUDITED	DECEMBER 31, 2025 UNAUDITED	MARCH 31, 2026 AUDITED	MARCH 31, 2025 AUDITED	MARCH 31, 2026 AUDITED
Segment Revenue
Revenue by Geographical Segment
India	2,164.74	1,087.04	466.56	4,404.50	1,876.49
Outside India	512.45	398.77	414.03	1,410.63	1,777.55
Total	2,677.19	1,485.81	880.58	5,815.13	3,654.04
Less: Inter Segment Revenue
Net sales/Income From Operations	2,677.19	1,485.81	880.58	5,815.13	3,654.04
Segment Results
(Profit)+(Loss)-) before tax, interest & unallocable Expense from each segment?
India	2,130.28	790.80	248.99	3,603.54	997.48
Outside India	157.19	(21.69)	105.16	(37.60)	405.92
Total	2,287.47	769.12	354.15	3,565.94	1,403.40
Add: Other Income	236.28	230.01	202.16	949.69	816.48
Less: Other Un -allocable Exp.	1,927.87	1,161.60	500.98	4,110.33	1,717.50
Total Profit Before Tax	595.87	(162.47)	85.33	405.30	502.38

Notes:

The above audited results have been reviewed by the Audit Committee in the meeting held on May 28, 2026 and further approved by the Board of Directors at its meetings held on May 28, 2026 and have been reviewed by the auditors of the Company.
The audited results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards (Ind AS) as notified under the Companies (Indian Accounting Standards) Rules 2015 (as amended) specified under section 133 of the Companies Act 2013 and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended.
The format for audited results as prescribed in SEBI's circular dated 30th November 2015 has been modified to comply with the requirement of SEBI's circular dated 5th July 2017, Ind AS and Schedule III (Division II) of the Companies Act, 2013, applicable to companies that are required to comply with Ind AS.
No investor complaint was pending during the quarter.
Fixed assets used in the Company's business cannot be specifically identified with any of the reportable segments, as these are used interchangeably between various segments. The Management believes that it has not provided segment-wise disclosures relating to total assets and liabilities since a meaningful segregation of the available data is not possible.
The consolidated results for the quarter and year ended March, 2026 includes management accounts of two foreign subsidiary companies viz. FCS Software (Shanghai) Co. Ltd. and FCS Software Solutions GmbH and audited results of Indian subsidiary companies viz Insync Business Solutions Ltd, Stablesecure Infraservices Private Limited and material subsidiary Bloom Healthcare & Hospitality Management Pvt Ltd. and one Associate Company named M/s Enstaserv E.
The figures for the quarter ended March 31, 2026 and December 31, 2025 are the balancing figure between the audited figures in respect of the full financial year and the published year to date (unaudited) up to the nine months of the relevant financial year.

On November 21, 2025, the Government of India notified provisions of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 ('Labour Codes') which consolidate twenty-nine existing labour laws into a unified framework covering employee benefits during employment and post-employment. The Group has assessed and disclosed the incremental impact of these changes on the basis of the best information available, consistent with the guidance provided by the ICAI. These changes have resulted in increase in gratuity liability arising out of past service by ₹ 120.70 lakhs in the consolidated financial results. Considering the materiality and regulatory-driven, non-recurring nature of this development, the Group has presented this incremental impact as 'Impact of Labour Codes' under 'Exceptional Items' in the results for the year ended December 31, 2025. The Group continues to monitor the finalization of Central/State Rules and clarifications from the Government on various other aspects of the Labour Codes and would give appropriate accounting effect of such developments, as considered appropriate.

The results are also available on the website of the company at www.fcsltd.com
Previous period / year figures are regrouped/reclassified.

Place: Noida
Date: May 28, 2026

By entered the Board of Directors
[Signature]
Vice President, Finance & Operations Solutions Ltd
[Signature]
Vice President, Finance & Operations Services
[Title]
Vice President, Finance & Operations Services

FCS Software Solutions Limited

Statement of Assets and Liabilities as at March 31, 2026

(All amounts are in lakhs of Indian Rupees, unless otherwise stated)

Particulars	Consolidated
	March 31, 2026
Audited	March 31, 2025
Audited
ASSETS
Non-current assets
Property, Plant and Equipment	3,874.44	3,905.45
Intangible Assets	12.56	12.74
Intangible Assets under Development	306.12	-
Goodwill	3,449.80	3,449.80
Investment Property	15,511.63	15,625.48
Financial assets
- Investments	5,312.48	7,146.56
- Loans and advances	9,697.32	11,219.91
- Others	149.75	133.61
Deferred tax assets (Net)	119.50	140.73
Non-Current Tax Assets (Net)	266.42	148.51

Current assets
- Inventories	67.93	5.65
- Trade Receivables	790.10	511.60
- Cash and cash equivalents	4,327.31	1,397.53
- Other balances with banks	973.37	3,945.45
- Loans and advances	762.54	558.56
Other Current Assets	274.59	197.15

TOTAL	45,895.86	48,398.73

EQUITY AND LIABILITIES
Equity
Equity Share capital	17,095.53	17,095.53
Other Equity	24,530.67	26,413.44

Non Controlling Interest	1,274.20	1,113.28

Non-current liabilities
Financial liabilities
- Other Financial Liabilities	342.13	294.39
Non-Current Provisions	322.49	157.67

Current liabilities
Financial liabilities
- Trade payables
(i) Total outstanding dues of Micro, Small & Medium Enterprise	1.54	2.62
(ii) Total outstanding dues of creditors other than Micro, Small & Medium Enterprise	144.88	331.43
- Other Financial Liabilities	20.86	16.89
Current Provisions	25.37	8.01
Other Current Liabilities	2,138.19	2,965.47

TOTAL	45,895.86	48,398.73

FCS Software Solutions Limited

Audited Consolidated Statement of Cash Flows for the Year ended March 31, 2026

(All amounts are in Lakhs of Indian Rupees, unless otherwise stated)

| Particulars | As at
March 31, 2026 | As at
March 31, 2025 |
| --- | --- | --- |
| 1. CASH FLOW FROM OPERATING ACTIVITIES | | |
| Net Profit Before Tax | 405.30 | 502.38 |
| Adjustments for: | | |
| Depreciation and amortisation | 371.02 | 296.19 |
| Associates Loss/(Profit) | 0.49 | 0.02 |
| Interest Income | (931.56) | (814.93) |
| Finance costs | 507.15 | 527.41 |
| | 352.41 | 511.06 |
| Working capital adjustments: | | |
| (Increase)/Decrease in Trade Receivables | (278.51) | (305.61) |
| (Increase)/Decrease in Loans and Advances | 4,290.70 | (1,434.32) |
| (Increase)/Decrease in Other Assets | (308.78) | 317.24 |
| Increase/(Decrease) in Trade Payables | (187.63) | 289.10 |
| Increase/(Decrease) in Provisions | 159.66 | (16.17) |
| Increase/(Decrease) in Current Liabilities | (775.58) | 1,763.49 |
| Cash Generated from Operations | 3,252.27 | 1,124.79 |
| Income Tax Paid | 37.75 | 104.22 |
| NET CASH GENERATED/(USED IN) BY OPERATING ACTIVITIES (1) | 3,214.52 | 1,020.57 |
| 2. CASH FLOW FROM INVESTING ACTIVITIES | | |
| Purchase of property, plant and equipments | (714.13) | (826.75) |
| Interest Income | 931.56 | 814.93 |
| Proceeds from sale of PPE | 4.99 | - |
| NET CASH GENERATED/(USED IN) BY INVESTING ACTIVITIES (2) | 222.41 | (11.82) |
| CASH FLOW FROM FINANCING ACTIVITIES | | |
| Finance costs | (507.15) | (527.41) |
| NET CASH GENERATED/(USED IN) BY FINANCING ACTIVITIES (3) | (507.15) | (527.41) |
| NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS
(1+2+3) | 2,929.78 | 481.35 |
| Cash and cash equivalents at the beginning of the year | 1,397.53 | 916.18 |
| CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR | 4,327.31 | 1,397.53 |

FCS Software Solutions Limited

Notes to the Consolidated Financial Statements for year ended Mar 31, 2026

(All amounts are in Lakhs of Indian Rupees, unless otherwise stated)

Related Party Transactions

FCS Software Solutions Limited's principal related parties consist of its own subsidiaries, associates and key managerial personnel. The Group's material related party transactions and outstanding balances are with related parties with whom the Group routinely enter into transactions in the ordinary course of business

Subsidiaries Companies

Name of Subsidiaries	Country	Holding % as at
		31.03.2026	31.03.2025
FCS Software Solutions GmbH	Germany	100	100
FCS Software (Sanghai) Co., Ltd.	China	100	100
Insync Business Solutions Limited	India	100	100
Stablesecure Infraservices Pvt. Ltd.	India	100	100
Bloom Healthcare & Hospitality Management Pvt Ltd.	India	71.01	71.01

Associate Companies

Name of Associate	Country	Holding % as at
		31.03.2026	31.03.2025
Enstaserv Eservices Ltd.	India	48.94	48.94

List of Directors/Key Managerial Personnel

Dalip Kumar – Chairman & Managing Director
Pankaj Wadhwa – Independent Director appointed on dated 22.08.2025
Neelam Sharma – Director
Ravinder Sachdeva – Director
Archana Sharma – Director
Dolly Saini – Independent Director appointed on dated 23.05.2025
Nitish Kumar Singh – Independent Director appointed on dated 22.07.2025
Deepti Singh – Company Secretary
Narendra Prasad Sah – Chief Financial Officer

Relative of Director/KMP

Sanyam Sachdeva
Saifali Sachdeva

A. Transactions with the Related Parties**

Particulars	For the Qtr Ended 31.03.2026	For the Year Ended 31.03.2025


Salary & Other Benefits to Key Management Personnel
1. Ravinder Sachdeva	41.39	37.23
2. Deepti Singh	12.03	1.83
3. Narendra Prasad Sah	15.60	15.60

Directors Sitting Fee
1. Archana Sharma	1.60	2.60
2. Dolly Saini	1.60	-
3. Pankaj Wadhwa	2.10	1.45
4. Nitish Kumar Singh	0.85	-

Relative of KMP
1. Sanyam Sachdeva	17.89	12.89
2. Saifali Sachdeva	14.53	12.89

**Transactions and balances with its own subsidiaries are eliminated on consolidation.

B. Outstanding Balance Payable as at year end

Particulars	For the Year Ended 31.03.2026	For the Year Ended 31.03.2025
Director Sitting Fee Payable
Archana Sharma	0.09	-
Pankaj Wadhwa	0.09	-
Dolly Saini	0.09	-
Nitish Kumar Singh	0.09	-

Director's Remuneration Payable
Ravinder Sachdeva	2.41	2.19

FCS The efficiency catalyst

CIN: L72100DL1993PLC179154

FCS/STX/2026

28th May, 2026

To,

The Department of Corporate Services
The Bombay Stock Exchange Limited
27th Floor, P.J. Tower, Dalal Street,
Mumbai-400 001

National Stock Exchange of India Limited
Exchange Plaza, Plot No. C/1, G Block,
Bandra Kurla Complex, Bandra (E),
Mumbai-400 051

Subject: Clarification on SEBI Circular No. SEBI/HO/DDHS/DDHS-RACPOD1/CIR/ 2023/172 dated October 19, 2023 related to Large Companies

Dear Sir/Ma’am,

With Reference to Captioned Subject, as required we are providing the following details of Company along with the Annual Financial Result being filed with Stock Exchange for the Financial Year ended March 31, 2026.

SN	Particulars	Details
1	Name of the Company	FCS Software Solutions Limited
2	CIN	L72100DL1993PLC179154
3	Outstanding borrowing of the Company as on 31st March, 2026 as applicable (in Rs Cr)	Nil
4	Highest Credit Rating during the previous FY along with name of the Credit Rating Agency	NA
5	Name of the Stock Exchange# in which the fine shall be paid, in case of shortfall in the required borrowing under the framework	NA
6	Borrowing by way of issuance of debt securities during the year (Rs.in Crore)	N.A.

We confirm that we are not Large Corporate as per the applicability criteria given under the SEBI circular SEBI/HO/DDHS/CIR/P/2018/144 dated November 26, 2018 and Circular No. SEBI/HO/DDHS/DDHS-RACPOD1/P/CIR/2023/172 dated October 19, 2023.

Thanking You,

Yours faithfully,

For FCS Software Solutions Limited

FCS Software Solutions Ltd.

FCS Software Solutions Limited
Regd. off: 205, 2nd Floor, Aggarwal Chamber N, 27, Veer Sawarker Block, Vikas Marg, Shakerpur, Delhi 110 092
Tel: +91-011-42418371, www.fcsltd.com
Corporate Office: Plot No. 83, NSEZ, Nolda Phase II, Nolda-201305, Tel: 0120-4635900 Fax: 0120-4635941
Email kb: [email protected] website:- www.fcsltd.com
Nolda Office: A-86, Sector-57, Nolda-201301, India, Tel: 0120-3061100, Fax No-0120-3061111
Plot No. 1A, Sector-73, Nolda-201301
Chandigarh Office: Plot -J-7, Rajiv Gandhi Chandigarh Technology Park, Kishan Garh Chandigarh-160101
Panchkula Office: Plot No.-11, HSIIDC Park, Sector-22, Panchkula, Haryana -134109
Gurugram Office: Plot No-54, EHTP, Sector-34, Gurugram-122004

STATEMENT ON DEVIATION OR VARIATION FOR PROCEEDS OF PUBLIC ISSUE, RIGHTS ISSUE, PREFERENTIAL ISSUE, QUALIFIED INSTITUTIONS PLACEMENT ETC: NOT APPLICABLE
FORMAT FOR DISCLOSING OUTSTANDING DEFAULT ON LOANS AND DEBT SECURITIES

Sr. No.	Particulars	In INR (Lakhs)
1.	Loans / revolving facilities like cash credit from banks / financial institutions
A	Total amount outstanding as on date	Nil
B	Total amount outstanding as on date	Nil
2.	Unlisted debt securities i.e. NCDs and NCRPS
A	Total amount outstanding as on date	Nil
B	Total amount outstanding as on date	Nil
3.	Total financial indebtedness of the listed entity including short-term and long-term debt	Nil

STATEMENT ON IMPACT OF AUDIT QUALIFICATIONS (FOR AUDIT REPORT WITH MODIFIED OPINION) SUBMITTED ALONG WITH AUDITED FINANCIAL RESULTS (Standalone and Consolidated) (Applicable only for Annual Filing i.e., 4th quarter): NOT APPLICABLE

AI assistant

FCS Software Solutions Ltd. Audit Report / Information 2026

61540_rns_2026-05-28_e623489b-ac2e-4f67-aaa7-f4fb7c2c478a.pdf

Independent Auditor's Report on Audited Standalone Quarterly Financial Results and Year to Date Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended

To Board of Directors of FCS Software Solutions Limited