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SOFCOM SYSTEMS LIMITED Audit Report / Information 2026
63613_rns_2026-05-19_5be24c08-4900-4962-8c26-e59cef1349b5.pdf
Audit Report / Information
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SOFCOM
SOFCOM Systems Ltd.
D-36, Subhash Marg,
Flat No. 802,
Sheel Mohar Apartment,
C- Scheme, Jaipur - 302001
Tele:91-141-2340221/2346283
Fax: 91-141-2348019
http://sofcomsystemslimited.com
Email [email protected]
CIN-L72200RJ1995PLC10192
May 19, 2026
To,
BSE Limited
Phiroze Jeejeebhoy Towers
Dalal Street, Fort
Mumbai - 400 001
BSE Scrip: 538923
Dear Sir/Madam,
Sub.: Outcome of Board Meeting
Ref.: Regulation 30 & 33 of SEBI (Listing obligations and Disclosure Requirements) Regulation, 2015.
Dear Sir / Madam,
We wish to inform you that the Board of Directors of the Company, at its meeting held today, i.e., May 19, 2026, has inter alia considered and approved the following:
- Audited Financial Results (Standalone and Consolidated) for the quarter and year ended on March 31, 2026.
- Independent Auditors’ Report on Financial Results (Standalone and Consolidated) for the quarter and year ended on March 31, 2026.
- Declaration of Unmodified Opinion in respect of Audit Report on Audited Financial Results for the year ended March 31, 2026.
The Board Meeting commenced at 17:00 and concluded at 17:40.
Thanking you,
For Sofcom Systems Limited
TANVI JAY RUPAWALA
Digitally signed by
TANVI JAY RUPAWALA
Date: 2026.05.19
17:40:55 +05'30'
Tanvi Jay Rupawala
Managing Director
DIN: 10698868
SOFCOM
SOFCOM Systems Ltd.
D-36, Subhash Marg,
Flat No. 802,
Sheel Mohar Apartment,
C- Scheme, Jaipur - 302001
Tele:91-141-2340221/2346283
Fax: 91-141-2348019
http://sofcomsystemslimited.com
Email [email protected]
CIN-L72200RJ1995PLC10192
DECLARATION
I, Tanvi Jay Rupawala, Chief Financial Officer of Sofcom Systems Limited (CIN: L72200RJ1995PLC010192) having Registered office at D-36, Subhash Marg, Flat No. 802 Sheel Mohar Apartment, C-Scheme, Jaipur, Rajasthan, India, 302001 declare that, the Statutory Auditors of the company, M/s. P M S H P S & Co. (FRN:121366W) have issued an Audit Report with unmodified opinion on the Annual Audited Financial Results of the Company for year ended on March 31, 2026.
This declaration is given in compliance to Regulation 33(3)(d) of SEBI (Listing obligation and Disclosure Requirement) Regulation, 2015 as amended.
Request you to kindly take this declaration on your records.
Thanking You,
For Sofcom Systems Limited
TANVI JAY RUPAWALA
Digitally signed by
TANVI JAY RUPAWALA
Date: 2026.05.19
17:40:23 +05'30'
Tanvi Jay Rupawala
Chief Financial Officer
PAN: ADVPF8612R
P M S H P S & CO. CHARTERED ACCOUNTANTS
34, 4TH FLOOR, "TAPI VILLA", VIJAY NAGAR SOCIETY, B/H. NIRMAN BHAVAN, MAJURAGATE, SURAT - 395002 Ph. No. 243 66 86 / 246 22 23 / 98255 10422 Email: [email protected]
Independent Auditor's Report (Unmodified Opinion) Audited Standalone Annual Financial Results of Sofcom Systems Limited Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended
To,
The Board of Directors,
M/s. Sofcom Systems Limited
Report on the audit of the Standalone Annual Financial Results
Opinion
We have audited the accompanying Standalone Financial Results of M/s. Sofcom 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:
i. is presented in accordance with the requirements of Regulation 33 and 52 of the Listing Regulations in this regard; and
ii. gives a true and fair view in conformity with the Indian Accounting Standards and other accounting principles generally accepted in India of the net profit and other comprehensive income and other financial information of the Company for the quarter and year ended March 31, 2026.
Basis for Opinion
We conducted our audit of Standalone Financial Results in accordance with the Standards on Auditing (SAs specified under section 143(10) of the Companies Act, 2013, as amended ("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
P M S H P S & CO. CHARTERED ACCOUNTANTS
34, 4TH FLOOR, "TAPI VILLA", VIJAY NAGAR SOCIETY, B/H. NIRMAN BHAVAN, MAJURAGATE, SURAT - 395002 Ph. No. 243 66 86 / 246 22 23 / 98255 10422 Email: [email protected]
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 Act 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 on Standalone Financial Results for the quarter and year ended March 31, 2026.
Management’s Responsibilities for the Standalone Financial Results
The Company’s Management and Board of Directors are responsible for the matters stated in section 134(5) of the Act with respect to the preparation of these Standalone Financial results that give a true and fair view of the financial position, Financial performance, total comprehensive income, changes in equity and cash flows of the Company in accordance with the Ind AS and other accounting principles generally accepted in 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 the 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 Statement that give a true and fair view and are free from material misstatement, whether due to fraud or error.
In preparing the Standalone Annual Financial Results, the 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 Management and 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 Annual Financial Results as a whole is 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
P M S H P S & CO. CHARTERED ACCOUNTANTS
34, 4TH FLOOR, "TAPI VILLA",
VIJAY NAGAR SOCIETY,
B/H. NIRMAN BHAVAN, MAJURAGATE,
SURAT - 395002
Ph. No. 243 66 86 / 246 22 23 / 98255 10422
Email: [email protected]
high level of assurance but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Standalone Annual Financial Results.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional scepticism 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 operating 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 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 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 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.
P M S H P S & CO. CHARTERED ACCOUNTANTS
34, 4TH FLOOR, "TAPI VILLA", VIJAY NAGAR SOCIETY, B/H. NIRMAN BHAVAN, MAJURAGATE, SURAT - 395002 Ph. No. 243 66 86 / 246 22 23 / 98255 10422 Email: [email protected]
- Evaluate the overall presentation, structure and content of the Standalone Financial Results, including the disclosures, and whether the Standalone Annual financial Results represents the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.
Other Matters
The standalone annual financial results include the results for the quarter ended 31st March 2026 being the balancing figure between the audited figures in respect of the full financial year and the published unaudited year to date figure up to the third quarter of the current financial year which were subject to limited review by us.
For P M S H P S & CO.
Chartered Accountants
Firm Reg. No.: 121366W
(CA Hardik P. Shah)
Partner
M. No.: 109920
Place: Surat
Date: 19.05.2026
UDIN: 26109920JYEBRJ1419
SOFCOM SYSTEMS LIMITED
(Bs.in Lakhs)
| STANDALONE STATEMENT OF ASSETS & LIABILITIES AS AT MARCH 31, 2026 | |||
|---|---|---|---|
| Particulars | 31.03.2026 | ||
| Amount | |||
| (Audited) | 31.03.2025 | ||
| Amount | |||
| (Audited) | |||
| A | ASSETS | ||
| 1 | Non-Current Assets | ||
| (a) Property, Plant and Equipment | 2.23 | 3.14 | |
| (b) Capital Work-in-Progress | - | - | |
| (c) Investment Property | - | - | |
| (d) Goodwill | - | - | |
| (e) Other Intangible Assets | - | - | |
| (f) Intangible Assets under development | - | - | |
| (g) Biological Assets other than bearer plants | - | - | |
| (h) Financial Assets | - | - | |
| (i) Investments | 8,721.37 | 8,721.37 | |
| (ii) Trade receivables | - | - | |
| (iii) Loans | - | - | |
| (iv) Deposits and Others | 440.50 | 438.49 | |
| (i) Deferred Tax Assets (Net) | 26.38 | 26.38 | |
| (j) Other Non-Current Assets | - | - | |
| Sub-Total - Non-Current Assets | 9,190.48 | 9,189.38 | |
| 2 | Current Assets | ||
| (a) Inventories | - | - | |
| (b) Financial Assets | - | - | |
| (i) Investments | - | - | |
| (ii) Trade Receivables | 343.31 | 347.56 | |
| (iii) Cash and Cash Equivalents | 32.95 | 15.41 | |
| (iv) Bank Balaces other than (iii) above | - | - | |
| (v) Loans | - | - | |
| (vi) Others | - | - | |
| (c) Current Tax Assets (Net) | - | - | |
| (d) Other Current Assets | - | - | |
| Sub-Total - Current Assets | 376.26 | 362.98 | |
| TOTAL - ASSETS | 9,566.74 | 9,552.36 | |
| B | EQUITY AND LIABILITIES | ||
| 1 | Shareholders' Funds | ||
| (a) Equity Share Capital | 2,468.07 | 2,468.07 | |
| (b) Other Equity | 6,870.71 | 6,866.75 | |
| Sub-Total - Equity | 9,338.78 | 9,334.82 | |
| 2 | LIABILITIES | ||
| Non-current Liabilities | |||
| (a) Financial Liabilities | - | - | |
| (i) Borrowings | - | - | |
| (ii) Trade Payables | - | - | |
| (iv) Other financial Liability other than (b) | - | - | |
| (b) Provisions | - | - | |
| (c) Deferred Tax Liabilities (Net) | - | - | |
| (d) Other Non-Current Liabilities | 140.61 | 155.02 | |
| Sub-Total - Non-Current Liabilities | 140.61 | 155.02 | |
| 3 | Current Liabilities | ||
| (a) Financial Liability | 73.17 | 31.33 | |
| (i) Borrowings | - | - | |
| (ii) Trade Payables | - | - | |
| (iv) Other Financial Liabilities | - | - | |
| (b) Other Current Liabilities | 2.01 | 22.85 | |
| (c) Provisions | 12.17 | 8.35 | |
| (d) Current Tax Liabilities (Net) | - | - | |
| Sub-Total - Current Liabilities | 87.35 | 62.52 | |
| TOTAL - EQUITY AND LIABILITIES | 9,566.74 | 9,552.36 |
FOR SOFCOM SYSTEMS LIMITED
TANVI JAY RUPAWALA
(Managing Director)
DIN: 10698868
SOFCOM SYSTEMS LIMITED
CIN: L72200RJ1995PLC010192
Regd. Office: D-36, Subhash Marg, Flat No. 802, Sheel Mahal Appartment, C-Scheme, Jaipur, Rajasthan, India-302001.
Contact No.: +91-7096965242, Email id.: [email protected]
| STATEMENT OF STANDALOS AUDITED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED 31-MARCH-2026 | ||||||
|---|---|---|---|---|---|---|
| SR NO. | Particulars | Quarter Ended | Year Ended | |||
| 31/03/2026 | 31/12/2025 | 31/03/2025 | 31/03/2026 | 31/03/2025 | ||
| Audited | Un-Audited | Audited | Audited | Audited | ||
| I | Revenue from Operations | 19.25 | - | 77.20 | 19.25 | 801.60 |
| II | Other Income | 4.73 | 2.87 | 0.91 | 12.56 | 1.21 |
| III | TOTAL REVENUE (I + II) | 23.98 | 2.87 | 78.11 | 31.81 | 802.81 |
| IV | EXPENSES | |||||
| Cost of Materials Consumed | 0.40 | 0.50 | 27.20 | 1.70 | 677.20 | |
| Purchases of Stock-in-Trade | - | - | - | - | - | |
| Change in Inventories of Finished Goods | - | - | - | - | - | |
| Work-in-progress and Stock-in-trade | - | - | - | - | - | |
| Employee Benefit Expenses | 0.60 | 0.60 | 0.62 | 2.40 | 2.42 | |
| Finance cost | - | - | - | - | - | |
| Depreciation and Amortization Expenses | 0.23 | 0.23 | 0.36 | 0.92 | 1.42 | |
| Other Expenses | 12.06 | 3.63 | 4.04 | 19.22 | 50.50 | |
| TOTAL EXPENSES | 13.28 | 4.96 | 32.22 | 24.24 | 731.54 | |
| V | Profit before Exceptional and Extraordinary Items and Tax (III-IV) | 10.70 | -2.09 | 45.89 | 7.58 | 71.27 |
| VI | Exceptional Items | - | - | - | - | - |
| VII | Profit before Extraordinary Items and Tax | 10.70 | -2.09 | 45.89 | 7.58 | 71.27 |
| VIII | Extraordinary Items | - | - | -6.13 | - | -6.13 |
| IX | Profit Before Tax | 10.70 | -2.09 | 52.02 | 7.58 | 77.40 |
| X | Tax Expense | 3.62 | - | -6.39 | 3.62 | - |
| Current Tax | 3.62 | - | -6.39 | 3.62 | - | |
| Deferred Tax | - | - | - | - | - | |
| XI | Profit/(Loss) for the period from Continuing Operations(IX-X) | 7.08 | -2.09 | 58.40 | 3.96 | 77.40 |
| XII | Other Comprehensive Income (After Tax) | - | - | - | - | - |
| XIII | Profit/(Loss) from Discontinuing Operations | - | - | - | - | - |
| XIV | Tax Expense of Discontinuing Operations | - | - | - | - | - |
| XV | Profit/(Loss) from Discontinuing Operations (after tax)(XIII-XIV) | - | - | - | - | - |
| XVI | Profit(Loss) for the Period(XII+XV) | 7.08 | -2.09 | 58.40 | 3.96 | 77.40 |
| XVII | Paid-up Equity Share Capital (Face Value of Rs. 10/- per Share) | 2,420.41 | 2,420.41 | 2,420.41 | 2,420.41 | 916.73 |
| XVIII | Earnings per Equity Share (not annualised) | |||||
| -Basic(XV/XVI) | 0.0293 | -0.0086 | 0.2413 | 0.0164 | 0.0844 | |
| -Diluted | 0.0293 | -0.0086 | 0.2413 | 0.0164 | 0.0844 |
Notes :
1. The Above Audited Standalone Financial Results have been reviewed by the Audit committee and approved by the board of directors of the company in it's meeting held on 19th May, 2026.
2. The Figures for the Previos period/Quarter & Year ended have been rearranged/re-grouped wherever necessary, to confirm with the figures for the Current year/Quarter & Year ended.
3. The Above Audited Standalone Financial Results have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under section 133 of the companies Act 2013, read with the Companies (Indian Accounting Standards) Rules, 2015.
4. The Entire Operation of the Company related to only one Segment. Thus, no separate disclosure for segment reporting is made.
FOR SOFCOM SYSTEMS LIMITED
TANVI JAY RUPAWALA
(Managing Director)
DIN: 10698868
Date : 19th May, 2026
Place : Jaipur
SOFCOM SYSTEMS LIMITED
(Rs.in Lakhs)
AUDITED STANDALONE CASH FLOW STATEMENT FOR THE YEAR ENDED MARCH 31, 2026
| Sr. No. | PARTICULARS | 31/03/2026 | 31/03/2025 |
|---|---|---|---|
| A | CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit before Tax and Extraordinary items | 7.58 | 71.27 | |
| Adjustments for : | |||
| Depreciation and Amortisation | 0.92 | 1.42 | |
| Provision for Income Tax | (3.62) | - | |
| Unrealised Foreign Exchange (Gain)/Loss | - | - | |
| Profit on Sale of Shares | - | - | |
| Exceptional/Extra Ordinary Items | - | - | |
| Interest Income | - | - | |
| Operating Profit Before Working Capital Changes | 4.88 | 72.69 | |
| Adjustments for : | |||
| Proceeds from / (repayment of ) long term borrowings | - | - | |
| Trade Payable & Other Long Term Liabilities | 10.42 | 175.67 | |
| Trade Receivable & Long Term Loans and advances | 2.24 | (258.41) | |
| (Increase)/Decrease in Inventories | - | - | |
| Audit Fees Payable | - | - | |
| Cash Generated From / (Used In) Operations | 17.53 | (10.05) | |
| Taxes Paid | - | - | |
| Interest Paid | - | - | |
| Cash Flow Before Extraordinary Items | - | - | |
| Other adjustments | - | - | |
| Net Cash from Operating Activities | 17.53 | (10.05) | |
| B | CASH FLOW FROM INVESTING ACTIVITIES: | ||
| Purchase of Fixed Assets | - | (3.70) | |
| Investment Purchase | - | - | |
| Sale of Fixed Assets | - | - | |
| Interest Received | - | - | |
| Net Cash Used in Investing Activities | - | (3.70) | |
| C | CASH FLOW FROM FINANCING ACTIVITIES: | ||
| Proceeding From Loan and Advances | - | 28.83 | |
| Interest Cost | - | - | |
| Issue of Equity Shares | - | - | |
| Other Equity | - | - | |
| Other Comprehensive Income | - | - | |
| Repayment Of Liability | - | - | |
| Net Cash Generated in Financing Activities | - | 28.83 | |
| Net Increase in Cash and Cash Equivalents | 17.53 | 15.08 | |
| Cash And Cash Equivalents as at the Beginning of the year | 15.41 | 0.33 | |
| Cash And Cash Equivalents as at the Closing of the year | 32.95 | 15.41 |
FOR SOFCOM SYSTEMS LIMITED
TANVI JAY RUPAWALA
(Managing Director)
DIN: 10698868
P M S H P S & CO. CHARTERED ACCOUNTANTS
34, 4TH FLOOR, "TAPI VILLA", VIJAY NAGAR SOCIETY, B/H. NIRMAN BHAVAN, MAJURAGATE, SURAT - 395002 Ph. No. 243 66 86 / 246 22 23 / 98255 10422 Email: [email protected]
Independent Auditor's Report (Unmodified Opinion) Audited
Consolidated Annual Financial Results of Sofcom Systems Limited
Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended
To,
The Board of Directors,
M/s. Sofcom Systems Limited
Report on the audit of the Consolidated Annual Financial Results
Opinion
We have audited the accompanying Consolidated Financial Results of Sofcom 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:
Includes the annual financial results of the following entities :
a. Avian Consultancy Services Private Limited
i. is presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and
ii. gives a true and fair view in conformity with the Indian Accounting Standards and other accounting principles generally accepted in India of the net profit and other comprehensive income and other financial information of the Company for the quarter and year ended March 31, 2026.
Basis for Opinion
We conducted our audit of Consolidated Financial Results in accordance with the Standards on Auditing (SAs specified under section 143(10) of the Companies Act, 2013, as amended ("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 Company in accordance with the Code of Ethics issued by the
P M S H P S & CO. CHARTERED ACCOUNTANTS
34, 4TH FLOOR, "TAPI VILLA", VIJAY NAGAR SOCIETY, B/H. NIRMAN BHAVAN, MAJURAGATE, SURAT - 395002 Ph. No. 243 66 86 / 246 22 23 / 98255 10422 Email: [email protected]
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 Act 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 on Consolidated Financial Results for the quarter and year ended March 31, 2026.
Management's Responsibilities for the Consolidated Financial Results
The Company's Management and Board of Directors are responsible for the matters stated in section 134(5) of the Act with respect to the preparation of these Consolidated Financial results that give a true and fair view of the financial position, Financial performance, total comprehensive income, changes in equity and cash flows of the Company in accordance with the Ind AS and other accounting principles generally accepted in 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 the 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 Statement that give a true and fair view and are free from material misstatement, whether due to fraud or error.
In preparing the Consolidated Annual Financial Results, the 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 Management and 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 Consolidated Financial Results
Our objectives are to obtain reasonable assurance about whether the Consolidated Annual Financial Results as a whole is free from material misstatement, whether due to fraud or
P M S H P S & CO. CHARTERED ACCOUNTANTS
34, 4TH FLOOR, "TAPI VILLA", VIJAY NAGAR SOCIETY, B/H. NIRMAN BHAVAN, MAJURAGATE, SURAT - 395002 Ph. No. 243 66 86 / 246 22 23 / 98255 10422 Email: [email protected]
error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Consolidated Annual Financial Results.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional scepticism 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 operating 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 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 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 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 Company to cease to continue as a going concern.
P M S H P S & CO. CHARTERED ACCOUNTANTS
34, 4TH FLOOR, "TAPI VILLA", VIJAY NAGAR SOCIETY, B/H. NIRMAN BHAVAN, MAJURAGATE, SURAT - 395002 Ph. No. 243 66 86 / 246 22 23 / 98255 10422 Email: [email protected]
- Evaluate the overall presentation, structure and content of the Consolidated Financial Results, including the disclosures, and whether the Consolidated Annual financial Results represents the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.
Other Matters
The Consolidated annual financial results include the results for the quarter ended 31st March 2026 being the balancing figure between the audited figures in respect of the full financial year and the published unaudited year to date figure up to the third quarter of the current financial year which were subject to limited review by us.
For P M S H P S & CO.
Chartered Accountants
Firm Reg. No.: 121366W
(CA Hardik P. Shah)
Partner
M. No.: 109920
Place: Surat
Date: 19.05.2026
UDIN: 26109920JGOAUE9570
SOFCOM SYSTEMS LIMITED
(Ba.in Lakhs)
| CONSOLIDATED STATEMENT OF ASSETS & LIABILITIES AS AT MARCH 31, 2026 | |||
|---|---|---|---|
| Particulars | 31.03.2026 | ||
| Amount | |||
| (Audited) | 31.03.2025 | ||
| Amount | |||
| (Audited) | |||
| A | ASSETS | ||
| 1 | Non-Current Assets | ||
| (a) Property, Plant and Equipment | 2.23 | 3.14 | |
| (b) Capital Work-in-Progress | - | - | |
| (c) Investment Property | - | - | |
| (d) Goodwill | 8,722.79 | 8,722.79 | |
| (e) Other Intangible Assets | - | - | |
| (f) Intangible Assets under development | - | - | |
| (g) Biological Assets other than bearer plants | - | - | |
| (h) Financial Assets * | - | - | |
| (i) Investments | - | - | |
| (ii) Trade receivables | - | - | |
| (iii) Loans | - | - | |
| (iv) Deposits and Others | 442.70 | 438.49 | |
| (i) Deferred Tax Assets (Net) | 26.38 | 26.38 | |
| (j) Other Non-Current Assets | - | - | |
| Sub-Total - Non-Current Assets | 9,194.10 | 9,190.80 | |
| 2 | Current Assets | ||
| (a) Inventories | - | - | |
| (b) Financial Assets | - | - | |
| (i) Investments | - | - | |
| (ii) Trade Receivables | 461.79 | 378.96 | |
| (iii) Cash and Cash Equivalents | 42.09 | 15.58 | |
| (iv) Bank Balaces other than (iii) above | - | - | |
| (v) Loans | - | - | |
| (vi) Others | - | - | |
| (c) Current Tax Assets (Net) | - | - | |
| (d) Other Current Assets | - | - | |
| Sub-Total - Current Assets | 503.89 | 394.55 | |
| TOTAL - ASSETS | 9,698.00 | 9,585.35 | |
| B | EQUITY AND LIABILITIES | ||
| 1 | Shareholders' Funds | ||
| (a) Equity Share Capital | 2,468.07 | 2,468.07 | |
| (b) Other Equity | 6,922.46 | 6,867.11 | |
| Sub-Total - Equity | 9,390.53 | 9,335.18 | |
| 2 | LIABILITIES | ||
| Non-current Liabilities | |||
| (a) Financial Liabilities | - | - | |
| (i) Borrowings | - | - | |
| (ii) Trade Payables | - | - | |
| (iv) Other financial Liability other than (b) | - | - | |
| (b) Provisions | - | - | |
| (c) Deferred Tax Liabilities (Net) | - | - | |
| (d) Other Non-Current Liabilities | 140.61 | 155.02 | |
| Sub-Total - Non-Current Liabilities | 140.61 | 155.02 | |
| 3 | Current Liabilities | ||
| (a) Financial Liability | 105.66 | 39.98 | |
| (i) Borrowings | - | - | |
| (ii) Trade Payables | - | - | |
| (iv) Other Financial Liabilities | - | - | |
| (b) Other Current Liabilities | 10.58 | 27.64 | |
| (c) Provisions | 50.62 | 27.55 | |
| (d) Current Tax Liabilities (Net) | - | - | |
| Sub-Total - Current Liabilities | 166.86 | 95.16 | |
| TOTAL - EQUITY AND LIABILITIES | 9,698.00 | 9,585.35 |
FOR SOFCOM SYSTEMS LIMITED
TANVI JAY RUPAWALA
(Managing Director)
DIN: 10698868
SOFCOM SYSTEMS LIMITED
CIN: L72200RJ1995PLC010192
Regd. Office: D-36, Subhash Marg, Flat No. 802, Sheel Mahal Appartment, C-Scheme, Jaipur, Rajasthan, India-302001.
Contact No.: +91-7096965242, Email id.: [email protected]
| STATEMENT OF CONSOLIDATED AUDITED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED 31-MARCH-2026 | ||||||
|---|---|---|---|---|---|---|
| SR NO. | Particulars | Quarter Ended | Year Ended | |||
| 31/03/2026 | 31/12/2025 | 31/03/2025 | 31/03/2026 | 31/03/2025 | ||
| Audited | Un-Audited | Audited | Audited | Audited | ||
| I | Revenue from Operations | 40.25 | 61.13 | 103.81 | 101.38 | 828.21 |
| II | Other Income | 8.01 | 2.87 | 0.91 | 15.85 | 1.21 |
| III | TOTAL REVENUE (I + II) | 48.26 | 63.99 | 104.72 | 117.23 | 829.42 |
| IV | EXPENSES | |||||
| Cost of Materials Consumed | 0.40 | 0.50 | 27.20 | 1.70 | 677.20 | |
| Purchases of Stock-in-Trade | - | - | - | - | - | |
| Change in Inventories of Finished Goods | - | - | - | - | - | |
| Work-in-progress and Stock-in-trade | - | - | - | - | - | |
| Employee Benefit Expenses | 9.88 | 5.40 | 25.36 | 16.48 | 28.16 | |
| Finance cost | - | - | - | - | - | |
| Depreciation and Amortization Expenses | 0.23 | 0.23 | 0.36 | 0.92 | 1.42 | |
| Other Expenses | 12.07 | 3.69 | 4.51 | 19.38 | 50.92 | |
| TOTAL EXPENSES | 22.57 | 9.82 | 58.43 | 38.48 | 757.75 | |
| V | Profit before Exceptional and Extraordinary Items and Tax (III-IV) | 25.69 | 54.17 | 46.28 | 78.74 | 71.67 |
| VI | Exceptional Items | - | - | - | - | - |
| VII | Profit before Extraordinary Items and Tax | 25.69 | 54.17 | 46.28 | 78.74 | 71.67 |
| VIII | Extraordinary Items | - | - | - | - | - |
| IX | Profit Before Tax | 25.69 | 54.17 | 46.28 | 78.74 | 71.67 |
| X | Tax Expense | 8.69 | 14.58 | -12.52 | 23.27 | -6.13 |
| Current Tax | 8.69 | 14.58 | -6.39 | 23.27 | - | |
| Deferred Tax | - | - | - | - | - | |
| Income Tax of Earlier Periods | - | - | -6.13 | - | -6.13 | |
| XI | Profit/(Loss) for the period from Continuing Operations(IX-X) | 17.00 | 39.59 | 58.80 | 55.47 | 77.80 |
| XII | Other Comprehensive Income (After Tax) | - | - | - | - | - |
| XIII | Profit/(Loss) from Discontinuing Operations | - | - | - | - | - |
| XIV | Tax Expense of Discontinuing Operations | - | - | - | - | - |
| XV | Profit/(Loss) from Discontinuing Operations (after tax)(XIII-XIV) | - | - | - | - | - |
| XVI | Profit(Loss) for the Period(XII+XV) | 17.00 | 39.58 | 58.80 | 55.47 | 77.80 |
| XVII | Paid-up Equity Share Capital (Face Value of Rs. 10/- per Share) | 2,420.41 | 2,420.41 | 2,420.41 | 2,420.41 | 916.73 |
| XVIII | Earnings per Equity Share (not annualised) | |||||
| -Basic(XV/XVI) | 0.0702 | 0.1635 | 0.2429 | 0.2292 | 0.8487 | |
| -Diluted | 0.0702 | 0.1635 | 0.2429 | 0.2292 | 0.8487 |
Notes :
1. The Above Audited Consolidated Financial Results have been reviewed by the Audit committee and approved by the board of directors of the company in its meeting held on 19th May, 2026.
2. The Figures for the Previss period/Quarter & Year ended have been rearranged/re-grouped wherever necessary, to confirm with the figures for the Current year/Quarter & Year ended.
3. The Above Audited Consolidated Financial Results have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under section 133 of the companies Act 2013, real with the Companies (Indian Accounting Standards) Rules, 2013.
4. The Entire Operation of the Company related to only one Segment. Thus, no separate disclosure for segment reporting is made.
FOR SOFCOM SYSTEMS LIMITED
TANVI JAY RUPAWALA
(Managing Director)
DIN: 10698868
Date : 19th May, 2026
Place : Jaipur
SOFCOM SYSTEMS LIMITED
(Rs.in Lakhs)
CONSOLIDATED STATEMENT OF CASH FLOW FOR THE YEAR ENDED MARCH 31, 2026
| Sr. No. | PARTICULARS | 31/03/2026 | 31/03/2025 |
|---|---|---|---|
| A | CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit before Tax and Extraordinary items | 78.74 | 71.67 | |
| Adjustments for : | |||
| Depreciation and Amortisation | 0.92 | 1.42 | |
| Provision for Income Tax | (0.00) | - | |
| Unrealised Foreign Exchange (Gain)/Loss | - | - | |
| Profit on Sale of Shares | - | - | |
| Exceptional/Extra Ordinary Items | - | - | |
| Interest Income | - | - | |
| Operating Profit Before Working Capital Changes | 79.66 | 73.09 | |
| Adjustments for : | |||
| Proceeds from / (repayment of) long term borrowings | - | - | |
| Trade Payable & Other Long Term Liabilities | 57.29 | 199.66 | |
| Trade Receivable & Long Term Loans and advances | (87.05) | (289.80) | |
| (Increase)/Decrease in Inventories | - | - | |
| Audit Fees Payable | - | - | |
| Cash Generated From / (Used In) Operations | 49.90 | (17.05) | |
| Taxes Paid | - | - | |
| Interest Paid | - | - | |
| Cash Flow Before Extraordinary Items | - | - | |
| Other adjustments | - | - | |
| Net Cash from Operating Activities | 49.90 | (17.05) | |
| B | CASH FLOW FROM INVESTING ACTIVITIES: | ||
| Purchase of Fixed Assets | - | (3.63) | |
| Investment Purchase | - | - | |
| Sale of Fixed Assets | - | - | |
| Interest Received | - | - | |
| Net Cash Used in Investing Activities | - | (3.63) | |
| C | CASH FLOW FROM FINANCING ACTIVITIES: | ||
| Proceeding From Loan and Advances | - | 35.43 | |
| Interest Cost | - | - | |
| Issue of Equity Shares | - | - | |
| Other Equity | - | - | |
| Other Comprehensive Income | - | - | |
| Repayment Of Liability | - | - | |
| Net Cash Generated in Financing Activities | - | 35.43 | |
| Net Increase in Cash and Cash Equivalents | 49.90 | 14.75 | |
| Cash And Cash Equivalents as at the Beginning of the year | 15.58 | 0.83 | |
| Cash And Cash Equivalents as at the Closing of the year | 65.48 | 15.58 |
FOR SOFCOM SYSTEMS LIMITED
TANVI JAY RUPAWALA
(Managing Director)
DIN: 10698868