NINtec Systems Limited — Audit Report / Information 2026

May 27, 2026

nst
nintec
systems limited
SEC/10/FY 26-27
27th May, 2026

| To,
The Listing Department
BSE Limited
Phiroze Jeejeebhoy Towers,
25th Floor, Dalal Street,
Mumbai- 400 001
Scrip Code: 539843 | To,
The Listing Department
The National Stock Exchange of India Limited
Exchange Plaza, 5th Floor, Plot No. C/1, G Block
Bandra Kurla Complex, Bandra(E),
Mumbai – 400 051
Symbol: NINSYS |
| --- | --- |

Dear Sir / Madam,

Sub: Outcome of Board Meeting of the Company - Disclosure under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI Listing Regulations")

Ref.: Intimation of Board meeting dated 19th May, 2026

We wish to inform you that the Board of Directors of the Nintec Systems Limited ("Company"), at their Meeting held today, i.e., Wednesday, 27th May, 2026, has inter alia, approved the following: -

1. Audited Financial Results:
   Audited Consolidated and Standalone Financial Results of the Company for the Quarter and Financial Year ended 31st March, 2026, together with the unmodified Audit Reports thereon;

Pursuant to Regulation 33(3)(d) of the SEBI Listing Regulations, the Company hereby confirms and declares that Samir M. Shah and Associates, Statutory Auditor of the Company have issued their Audit Reports on the Annual Audited Standalone and Consolidated Financial Statements and Results of the Company for the Financial Year ended 31st March 2026 with an unmodified opinion.

Pursuant to Regulation 33(3)(e), please note that the figures for the last quarter represent the balancing figures between the audited figures for the full financial year and the published year-to-date figures up to the third quarter of the current financial year.

1. Appointment of Internal Auditor:
   We wish to inform you that the Board, on recommendation of the Audit Committee, approved the appointment of Ms. Zalak Chokshi as the Internal Auditor of the Company for the Financial Year 2026-27 and brief details about their appointment are enclosed as Annexure.

The meeting of the Board of Directors of the Company commenced on 4.00 PM and concluded on 5.27 PM. The above information is also available on the Company's website at www.nintecsystems.com.

Thanking You,

For, NINtec Systems Limited

DISHA
INANDISH
SHAH
Digitally signed by
DISHA NANDISH

Sirah
Date: 2026.05.27
17:32:11 +05'30'

Disha Shah
Company Secretary &
Compliance Officer
Membership No. F13084

NINtec Systems Limited
B-11, Corporate House, Bodakdev, S.G. Highway, Ahmedabad-380054, Gujarat. | Tel: +91 63597 70854
Email: legal@nintecsystems.com | www.nintecsystems.com | CIN: L72900GJ2015PLC084063

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nst
nintec
systems limited
Annexure

Appointment of Internal Auditor of the Company

Sr. No.	Particulars	Details
1	Reason for change viz. appointment, reappointment, resignation, removal, death or otherwise;	Appointment of Internal Auditor to comply with the provisions of Section 138 of the Companies Act, 2013
2	Date of appointment /reappointment/cessation (as applicable) & term of appointment/re-appointment;	The Board of Directors of the Company at its meeting held today i.e., 27th May, 2026, based on the recommendation of the Audit Committee, approved the appointment of Ms. Zalak Chokshi, as the Internal Auditor of the Company for the financial year 2026-27.
3	Brief profile (in case of appointment);	Ms. Zalak Chokshi has been working in the field of auditing, assurance, accounting and taxation for over a period of more than 11 years.
4	Disclosure of relationships between directors (in case of appointment of a director)	Not Applicable

NINtec Systems Limited
B-11, Corporate House, Bodakdev, S.G. Highway, Ahmedabad-380054, Gujarat. | Tel: +91 63597 70854
Email: legal@nintecsystems.com | www.nintecsystems.com | CIN: L72900GJ2015PLC084063

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SAMIR M. SHAH & ASSOCIATES

Chartered Accountants

"Heaven", 8, Western Park Society, Nr. TRP Mall,
Bopal, Ahmedabad – 380058

Phone: +91-76220 12032
E-mail: samir@smshah.co.in

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Independent Auditor's Report on the Quarterly and Year to Date Consolidated Audited 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
Nintec Systems Limited

Report on the audit of the Consolidated Financial Results

Opinion

1. We have audited the accompanying Statement of Consolidated Financial Results of Nintec Systems Limited (“Holding company”) and its subsidiary (holding company and its subsidiary together referred to as “the Group”) for the Quarter Ended March 31, 2026 and for the period from April 01, 2025 to March 31, 2026 (“the Statement”), 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, separate financial statements/ financial information of subsidiary, associates and jointly controlled entities, the Statement:

a) includes the results of the following entity:

Holding Company:
Nintec Systems Limited

Subsidiary Company:
Nintec Systems B.V. (Netherlands)

b) is presented in accordance with the requirements of Regulation 33 of the Listing Regulations, as amended; and

c) gives a true and fair view, in conformity with the applicable accounting standards, and other accounting principles generally accepted in India, of consolidated total comprehensive income (comprising of net profit and other comprehensive income) and other financial information of the Group for the quarter ended March 31, 2026 and for the period from April 01, 2025 to March 31, 2026.

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(2)

Basis for Opinion

1. 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 Consolidated Financial Results section of our report. We are independent of the Group, its associates and jointly controlled 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 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 obtained by us 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

1. These quarterly financial results as well as the year-to-date consolidated financial results have been prepared on the basis of the interim financial statements.

The Holding Company’s Board of Directors are responsible for the preparation and presentation of these consolidated 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 associates and jointly controlled entities in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, ‘Interim Financial Reporting’ 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 and of its associates and jointly controlled entities 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 associates and jointly controlled entities 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 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 financial results by the Directors of the Holding Company, as aforesaid.

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(3)

In preparing the consolidated financial results, the respective Board of Directors of the companies included in the Group and of its associates and jointly controlled entities are responsible for assessing the ability of the Group and of its associates and jointly controlled entities 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 associates and jointly controlled entities are responsible for overseeing the financial reporting process of the Group and of its associates and jointly controlled entities.

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

1. 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 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 made by the Board of Directors.

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(4)

• 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 ability of the Group and its associates and jointly controlled entities 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 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 and jointly controlled entities to cease to continue as a going concern.

• Evaluate the overall presentation, structure and content of the consolidated financial results, including the disclosures, and whether the consolidated 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 and its associates and jointly controlled entities to express an opinion on the consolidated Financial Results. We are responsible for the direction, supervision and performance of the audit of financial information of such entities included in the consolidated financial results of which we are the independent auditors. For the other entities included in the consolidated Financial Results, which have been audited by us separately, we remain responsible for the same.

We communicate with those charged with governance of the Holding Company and such other entity included in the consolidated 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 the circular issued by the SEBI under Regulation 33(8) of the Listing Regulations, as amended, to the extent applicable.

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(5)

Other Matter

1. The consolidated Financial Results include the audited Financial Results of one subsidiary, whose total assets are of Rs. 3,926.68 Lakhs as at March 31, 2026, total income of Rs. 6,847.21 Lakhs and total net profit after tax of Rs. 421.27 Lakhs for the year from April 01, 2025 to March 31, 2026, as considered in the consolidated Financial Results, which have been audited as per the Indian laws. Our opinion on the consolidated Financial Results, in so far as it relates to the amounts and disclosures included in respect of these entities, is based solely on the records and documents submitted before us and the procedures performed by us are as stated in paragraph above.

2. The statement includes the results for three month ended 31st March 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 the nine months of the current financial year which were subject to limited review.

Place: Ahmedabad
Date: 27th May 2026

For, Samir M Shah & Associates
Chartered Accountants
(Firm’s Registration No. 122377W)

(Samir M. Shah)
Partner
[M.No. 111052]
UDIN: 26111052GZDOAR1630

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nst

nintec

systems limited

AUDITED CONSOLIDATED BALANCE SHEET AS ON MARCH 31, 2026
(Rs. In lakhs)

Particulars	As at March 31, 2026	As at March 31, 2025
A. ASSETS
1. Non-current assets
(a) Property, Plant and Equipment	545.88	738.56
(b) Financial Assets
(i) Other Financial Assets	23.67	18.67
(c) Deferred tax assets (net)	195.29	56.41
Total Non - Current Assets	764.83	813.64
2. Current assets
(a) Financial Assets
(i) Investments	3,617.83	2,041.47
(ii) Trade receivables	4,914.24	4,900.80
(iii) Cash and cash equivalents	3,880.07	2,620.47
(iv) Other Financial Assets	11.08	5.30
(b) Current Tax Assets	1,012.98	750.02
(c) Other current assets	236.26	201.14
Total Current Assets	13,672.45	10,519.18
Total Assets (1+2)	14,437.28	11,332.82
B. EQUITY AND LIABILITIES
1. Equity
(a) Equity Share capital	1,857.60	1,857.60
(b) Other Equity	7,305.19	4,277.02
Total equity (I+II)	9,162.79	6,134.62
LIABILITIES
2. Non-current liabilities
(a) Borrowings	188.82	210.99
(b) Provisions	117.12	92.67
(c) Deferred tax liabilities (Net)	-	-
(d) Other Financial Liabilities	194.54	-
Total Non - Current Liabilities	500.47	303.66
3. Current liabilities
(a) Financial Liabilities
(i) Trade payables
- Total outstanding dues of micro enterprises and small enterprises	3.62	0.95
- Total outstanding dues of creditors other than micro enterprises and small enterprises	2,931.09	3,585.03
(ii) Other Financial Liabilities	179.31	-
(b) Provisions	437.95	353.07
(c) Current Tax Liabilities	1,127.60	854.17
(d) Other current liabilities	94.45	101.32
Total Current Liabilities	4,774.02	4,894.54
Total Equity and Liabilities (1+2+3)	14,437.28	11,332.82

For, NINtec Systems Limited

Place : Ahmedabad

Date : May 27, 2026

NINtec Systems Limited

B-11, Corporate House, Bodakdev, S.G. Highway, Ahmedabad-380054, Gujarat. | Contact: +91 79 40393909

Email: nintec@nintecsystems.com | www.nintecsystems.com | CIN: L72900GJ2015PLC084063

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nst

nintec

systems Limited

AUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER/YEAR ENDED MARCH 31,2026
(Rs. in Lakhs)

Sr.No.	Particulars	Quarter Ended			Year Ended	Year Ended
		31-Mar-2026	31-Dec-2025	31-Mar-2025	31-Mar-2026	31-Mar-2025
					Audited	Audited
I	Revenue from Operations	4,636.56	4,328.47	3,785.43	17,016.78	13,980.42
II	Other Income	-130.80	4.89	206.89	196.72	445.58
III	Total Revenue (I + II)	4505.76	4333.36	3992.32	17,213.50	14,426.00
IV	Expenses:
	Purchases Cost	1,750.20	1,533.90	1,401.39	6,208.66	5,046.04
	Employee benefits Expense	1,202.79	1,246.43	1,209.23	4,880.79	4,508.94
	Finance Costs	12.59	6.27	6.41	32.46	30.07
	Depreciation & amortisation expense	64.39	64.47	64.86	251.60	206.52
	Other Expenses	288.67	441.83	341.93	1,558.66	1,135.34
	Total Expenses (IV)	3,318.63	3,292.89	3,023.82	12,932.37	10,926.90
V	Profit / (loss) before exceptional and extraordinary items and tax (III-IV)	1,187.13	1,040.47	968.50	4,281.12	3,499.10
VI	Exceptional Items	-	-	-	-	-
	Profit / (loss) before extraordinary items and tax (V-VI)	1,187.13	1,040.47	968.50	4,281.12	3,499.10
VII	Extraordinary Items	-	-	-	-	-
	Profit before tax (VII-VIII)	1,187.13	1,040.47	968.50	4,281.12	3,499.10
IX	Tax Expense:
	(1) Current tax	316.93	287.80	246.81	1,122.19	887.94
	(2) Deferred tax	(3.99)	(22.19)	(12.93)	(42.22)	(21.58)
	(3) Short provision for earlier year	(0.01)	-	-	(0.01)	0.54
XI	Profit (Loss) for the period from continuing operations (IX-X)	874.20	774.87	734.62	3,201.16	2,632.20
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)	874.20	774.87	734.62	3,201.16	2,632.20
XVI	Other Comprehensive Income (net of tax)
	I) Income tax on items that will not be reclassified subsequently to profit or loss
	(a) Remesurements of the defined benefit liabilities / (asset), net of tax	(7.65)	-	(3.26)	(7.65)	(3.26)
	II) Items that will be reclassified subsequently to profit or loss (Net of Tax)
	(a) Fair value changes on derivatives designated as cash flow hedge, net of tax	(279.76)	-	-	(279.76)	-
	(b) Exchange differences on translation of financial statements of foreign	30.82	12.01	14.76	114.42	9.76
	TOTAL OTHER COMPREHENSIVE INCOME / (LOSS$)	(256.59)	12.01	11.50	(172.99)	6.50
XVII	Total Comprehensive Income for the period	617.61	786.88	746.12	3,028.17	2,638.70
	Profit for the period attributable to :
	Owners of the Company	874.20	774.87	734.62	3,201.16	2,632.20
	Non Controlling Interest	-	-	-	-	-
	Other Comprehensive Income (net of tax) for the period attributable to :
	Owners of the Company	(256.59)	12.01	11.50	(172.99)	6.50
	Non Controlling Interest	-	-	-	-	-
	Total Comprehensive Income for the period attributable to :
	Owners of the Company	617.61	786.88	746.12	3,028.17	2,638.70
	Non Controlling Interest	-	-	-	-	-
XVIII	Earnings per Share (not annualised) :
	(1) Basic	4.71	4.17	3.95	17.23	14.17
	(2) Diluted	4.71	4.17	3.95	17.23	14.17

NOTES:

1. The above Audited Financial Results of the company for the quarter/Year ended March 31, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on May 27, 2026. The statutory auditors have expressed an unmodified audit opinion on these results.
2. The Statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed u/s. 133 of Companies Act, 2013 & other recognized accounting practices & policies to the extent applicable.
3. Segment Reporting as defined in IND—AS 108 is not applicable, since the Company has only one reportable segment i.e. Software services.
4. Exchange differences on translation of financial statements of foreign operations has been created by translating income and expenses at the average rates and assets and liabilities at the closing rate. The profit/loss on translation of financial statements of foreign operations is disclosed under the Other Comprehensive Income.
5. Consolidated Results Includes results of its subsidiary namely Nintec Systems B.V., Netherlands.
6. Previous period/year figures have been re-grouped or reclassified wherever necessary to correspond with the figures of the current reporting period.
7. Figures for the quarter ended 31st March, 2026 and 31st March, 2025 are the balancing figures between audited figures for the full financial year and the reviewed year to date figures up to the third quarter of the respective financial years.

Place : Ahmedabad

Date: May 27, 2026

For, NINtec Systems Limited

Indrajeet A. Mitra

Chairperson

DIN:00030788

NINtec Systems Limited B-11, Corporate House, Bodakdev, S.G. Highway, Ahmedabad-380054, Gujarat. | Contact: +91 79 40393909 Email: nintec@nintecsystems.com | www.nintecsystems.com | CIN: L72900GJ2015PLC084063

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nintec

systems limited

STATEMENT OF CASH FLOWS

(Rs. In lakhs)

| Particulars | For the year ended
March 31, 2026 | For the year ended
March 31, 2025 |
| --- | --- | --- |
| | | |
| Cash flows from operating activities | | |
| Profit before tax for the year | 4,281.12 | 3,499.10 |
| Adjustments for: | | |
| Depreciation and amortisation | 251.80 | 206.52 |
| Profit on Sale of Fixed Assets | (0.31) | - |
| Finance costs recognised in profit or loss | 28.19 | 24.48 |
| Investment income recognised in profit or loss | (117.00) | (52.45) |
| Other Adjustments | - | (4.36) |
| Exchange differences on translation of assets and liabilities, net | 114.42 | 9.76 |
| Net (gain)/loss arising on financial assets | (175.44) | (146.29) |
| | 4,382.77 | 3,536.76 |
| Movements in working capital: | | |
| Increase in trade and other receivables | (13.44) | (2,657.03) |
| (Increase)/decrease in Financial and other Financial assets | (10.78) | (6.07) |
| (Increase)/decrease in other assets | (35.12) | (69.31) |
| Decrease in trade and other payables | (651.26) | 2,260.90 |
| Increase/(decrease) in provisions | 99.10 | 87.73 |
| (Decrease)/increase in other liabilities | (6.87) | 22.32 |
| | (618.38) | (361.46) |
| Cash generated from operations | 3,764.39 | 3,175.29 |
| Income taxes paid | (1,117.95) | (802.34) |
| Net cash generated by operating activities | 2,646.44 | 2,372.96 |
| Cash flows from investing activities | | |
| Interest received | 117.00 | 52.45 |
| Redemption /(Acquisition) of Investments | (1,400.93) | (128.45) |
| Payments for property, plant and equipment | (59.14) | (538.32) |
| Proceeds on property, plant and equipment | 0.35 | - |
| Net cash (used in)/generated by investing activities | (1,342.72) | (614.32) |
| Cash flows from financing activities | | |
| Proceeds from Borrowings | - | - |
| Repayment of Borrowings | (22.17) | (24.55) |
| Interest paid | (21.96) | (24.48) |
| Net cash used in financing activities | (44.13) | (49.02) |
| Net increase/(decrease) in cash and cash equivalents | 1,259.60 | 1,709.62 |
| Cash and cash equivalents at the beginning of the year | 2,620.47 | 910.85 |
| Cash and cash equivalents at the end of the year | 3,880.07 | 2,620.47 |

NOTE:

1. Previous period/year figures have been re-grouped or reclassified wherever necessary to correspond with the figures of the current reporting period.

For, NINtec Systems Limited

Indrajeet A. Mitra

Chairperson

DIN:00030788

Place : Ahmedabad

Date : May 27, 2026

NINtec Systems Limited

B-11, Corporate House, Bodakdev, S.G. Highway, Ahmedabad-380054, Gujarat. | Contact: +91 79 40393909

Email: nintec@nintecsystems.com | www.nintecsystems.com | CIN: L72900GJ2015PLC084063

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SAMIR M. SHAH & ASSOCIATES

Chartered Accountants

"Heaven", 8, Western Park Society, Nr.TRP Mall,
Bopal, Ahmedabad – 380058

Phone: +91-7622012032
E-mail: samir@smshah.co.in

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Independent Auditor's Report on Standalone Financial Results of Nintec Systems Limited pursuant to Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosures Requirements) Regulations, 2015, as amended.

To
The Board of Directors of Nintec Systems Limited
Ahmedabad.

Opinion

1. We have audited the accompanying Statement of Standalone Financial Results of Nintec Systems Limited (the ‘Company’) for the quarter and year ended March 31, 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, the Statement:

a. is presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended; and

b. gives 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 profit and total comprehensive income and other financial information of the Company for the quarter and year then ended March 31, 2026.

Basis for Opinion

1. We conducted our audit in accordance with the Standards on Auditing (“SAs”) specified under Section 143(10) of 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 (“ICAI”) together with the ethical requirements that are relevant to our audit of the Standalone Financial Results for the quarter and year ended March 31, 2026 under the provisions of the Act 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 Standalone Financial Results.

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(2)

Management's Responsibilities for the Standalone Financial Results

1. This Statement, which is the responsibility of the Company's Management and approved by the Board of Directors, has been compiled from the related audited Standalone Financial Statements. The Company's Board of Directors are responsible for the preparation and presentation of the Standalone Financial Results that give a true and fair view of the net profit and other comprehensive income and other financial information of the Company in accordance with 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 amended.

This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding 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 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 intend 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 financial reporting process of the Company.

Auditor's Responsibilities for the Audit of the Standalone Financial Statement

1. Our objectives are to obtain reasonable assurance about whether the Standalone Financial Statement 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 Standards on Auditing 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 Standards on Auditing, we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

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(3)

• Identify and assess the risks of material misstatement of the Standalone Financial Statement, 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 Act, we are also responsible for explaining our opinion on whether the Company has adequate internal financial controls system 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 made by management.

• Evaluate the appropriateness and reasonableness of disclosures made by the Board of Directors in terms of the requirements specified under Regulation 33 of the Listing Regulations.

• Conclude on the appropriateness of management’s 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 Standalone Financial Statement 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 Statement, including the disclosures, and whether the Standalone Financial Statement represents 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.

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(4)

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

1. The statement includes the results for three month ended 31st March 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 the nine months of the current financial year which were subject to limited review by us.

Place : AHMEDABAD
Date : 27th MAY, 2026

For SAMIR M. SHAH & ASSOCIATES
CHARTERED ACCOUNTANTS
FIRM REG. No.: 122377W

SAMIR M. SHAH
(PARTNER)
MEMBERSHIP No.: 111052
UDIN: 26111052CPYPTW4983

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AUDITED STANDALONE BALANCE SHEET AS ON MARCH 31, 2026

nst

nintec

systems limited

(Rs. in Lakhs)

Particulars		As at March 31, 2026	As at March 31, 2025
A. ASSETS
1. Non-current assets
(a) Property, Plant and Equipment		545.88	738.56
(b) Financial Assets
(i) Other Financial Assets		23.67	18.67
(c) Investments		9.18	9.18
(d) Deferred tax assets (net)		195.29	56.41
Total Non - Current Assets		774.01	822.81
2. Current assets
(a) Financial Assets
(i) Investments		3,617.83	2,041.47
(ii) Trade receivables		1,514.39	1,061.78
(iii) Cash and cash equivalents		3,394.01	2,412.61
(iv) Other Financial Assets		11.08	5.30
(b) Current Tax Assets		972.21	750.02
(c) Other current assets		236.26	201.14
Total Current Assets		9,745.77	6,472.31
Total Assets (1+2)		10,519.78	7,295.12
B. EQUITY AND LIABILITIES
1. Equity
(a) Equity Share capital		1,857.60	1,857.60
(b) Other Equity		6,315.15	3,822.68
Total equity (i+ii)		8,172.75	5,680.28
LIABILITIES
2. Non-current liabilities
(a) Borrowings		188.82	210.99
(b) Provisions		117.12	92.67
(c) Deferred tax liabilities (Net)		-	-
(d) Other Financial Liabilities		194.54	-
Total Non - Current Liabilities		500.47	303.66
3. Current liabilities
(a) Financial Liabilities
(i) Trade payables
- Total outstanding dues of micro enterprises and small enterprises		3.62	0.95
- Total outstanding dues of creditors other than micro enterprises and small enterprises		160.15	76.28
(ii) Other Financial Liabilities		179.31
(b) Provisions		435.22	350.76
(c) Current Tax Liabilities		990.44	798.86
(d) Other current liabilities		77.80	84.33
Total Current Liabilities		1,846.55	1,311.18
Total Equity and Liabilities (1+2+3)		10,519.78	7,295.12

For, NINtec Systems Limited

Place : Ahmedabad

Date : May 27, 2026

NINtec Systems Limited

B-11, Corporate House, Bodakdev, S.G. Highway, Ahmedabad-380054, Gujarat. | Contact: +91 79 40393909

Email: nintec@nintecsystems.com | www.nintecsystems.com | CIN: L72900GJ2015PLC084063

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NSI
nintec
systems limited
AUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER/YEAR ENDED MARCH 31,2026

(Rs. in Lakhs)

Sr.No.	Particulars	Quarter Ended			Year Ended	Year Ended
		31-Mar-2026	31-Dec-2025	31-Mar-2025	31-Mar-2026	31-Mar-2025
					Audited	Audited
I	Revenue from Operations	2698.31	2615.27	2320.15	10,169.56	8,584.70
II	Other Income	(130.80)	4.89	206.89	196.72	445.58
III	Total Revenue (I + II)	2567.51	2620.16	2527.04	10,366.29	9,030.28
IV	Expenses:
	Purchases Cost	21.20	6.44	61.17	82.16	105.75
	Employee benefits Expense	1202.79	1246.43	1219.23	4880.79	4508.94
	Finance Costs	12.52	5.88	6.35	31.42	26.85
	Depreciation & amortisation expense	64.39	64.47	64.86	251.80	206.52
	Other Expenses	213.05	392.28	324.69	1392.01	1073.06
	Total Expenses (IV)	1513.93	1715.50	1676.31	6,638.19	5,921.12
V	Profit / (loss) before exceptional and extraordinary items and tax (III-IV)	1053.58	904.67	850.73	3,728.10	3,109.16
VI	Exceptional items	-	-	-	-	-
VII	Profit / (loss) before extraordinary items and tax (V-VI)	1053.58	904.67	850.73	3,728.10	3,109.16
VIII	Extraordinary items	-	-	-	-	-
IX	Profit before tax (VII-VIII)	1053.58	904.67	850.73	3,728.10	3,109.16
X	Tax Expense:
	(1) Current tax	283.25	250.80	222.78	990.44	798.86
	(2) Deferred tax	(3.99)	(22.19)	(15.44)	(42.22)	(21.58)
	(3) Short provision for earlier year	(0.01)	-	-	(0.01)	0.54
XI	Profit (Loss) for the period from continuing operations (IX-X)	774.33	676.06	643.40	2,779.89	2,331.34
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)	774.33	676.06	643.40	2,779.89	2,331.34
XVI	Other Comprehensive Income (net of tax)	(287.41)		(3.26)	(287.41)	(3.26)
XVII	Total Comprehensive Income for the period	486.92	676.06	640.14	2,492.48	2,328.07
XVIII	Earnings per Share
	(1) Basic	4.17	3.64	3.46	14.96	12.55
	(2) Diluted	4.17	3.64	3.46	14.96	12.55

NOTES:

1. The above Audited Financial Results of the company for the quarter/year ended 31st March, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on May 27, 2026. The statutory auditors have expressed an unmodified audit opinion on these results.

2. The Statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed u/s. 133 of Companies Act, 2013 & other recognized accounting practices & policies to the extent applicable.

3. Segment Reporting as defined in IND—AS 108 is not applicable, since the Company has only one reportable segment i.e. Software services.

4. Previous period/year figures have been re-grouped or reclassified wherever necessary to correspond with the figures of the current reporting period.

5. Figures for the quarter ended 31st March, 2026 and 31st March, 2025 are the balancing figures between audited figures for the full financial year and the reviewed year to date figures up to the third quarter of the respective financial years.

Place : Ahmedabad
Date : May 27, 2026

NINtec Systems Limited
B-11, Corporate House, Bodakdev, S.G. Highway, Ahmedabad-380054, Gujarat. | Contact: +91 79 40393909
Email: nintec@nintecsystems.com | www.nintecsystems.com | CIN: L72900GJ2015PLC084063

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STATEMENT OF CASH FLOWS

nst

nintec

systems limited

Particulars	Year ended March 31, 2026	Year ended March 31, 2025
Cash flows from operating activities
Profit before tax for the year	3,728.10	3,109.16
Adjustments for:
Depreciation and amortisation	251.80	206.52
Profit on Sale of Fixed Assets	(0.31)	-
Finance costs recognised in profit or loss	28.19	24.48
Investment income recognised in profit or loss	(117.00)	(52.45)
Other Adjustments	-	(4.36)
Net (gain)/loss arising on financial assets	(175.44)	(146.29)
	3,715.33	3,137.06
Movements in working capital:
Increase in trade and other receivables	(452.60)	(198.96)
(Increase)/decrease in Financial and other Financial assets	(10.78)	(6.07)
(Increase)/decrease in other assets	(35.12)	(71.10)
Decrease in trade and other payables	86.54	15.08
Increase/(decrease) in provisions	98.68	85.42
(Decrease)/increase in other liabilities	(6.53)	7.59
	(319.81)	(168.04)
Cash generated from operations	3,395.52	2,969.01
Income taxes paid	(1,027.28)	(734.82)
Net cash generated by operating activities	2,368.24	2,234.19
Cash flows from investing activities
Interest received	117.00	52.45
Redemption /(Acquisition) of Investments	(1,400.93)	(128.45)
Payments for property, plant and equipment	(59.14)	(538.32)
Proceeds on sale of property, plant and equipment	0.35	-
Net cash (used in)/generated by investing activities	(1,342.72)	(614.32)
Cash flows from financing activities
Proceeds from Borrowings	-	-
Repayment of Borrowings	(22.17)	(24.55)
Interest paid	(21.96)	(24.48)
Net cash used in financing activities	(44.13)	(49.02)
Net increase/(decrease) in cash and cash equivalents	981.40	1,570.85
Cash and cash equivalents at the beginning of the year	2,412.61	841.76
Cash and cash equivalents at the end of the year	3,394.01	2,412.61

NOTE:

1. Previous period/year figures have been re-grouped or reclassified wherever necessary to correspond with the figures of the current reporting period.

For, NINtec Systems Limited

Place : Ahmedabad
Date : May 27, 2026

Indrajeet A. Mitra
Chairperson
DIN:00030788

NINtec Systems Limited
B-11, Corporate House, Bodakdev, S.G. Highway, Ahmedabad-380054, Gujarat. | Contact: +91 79 40393909
Email: nintec@nintecsystems.com | www.nintecsystems.com | CIN: L72900GJ2015PLC084063