Netripples Software Limited reported a net profit of ₹5.06 lakh for the quarter ended September 30, 2025, marking an increase from ₹3.18 lakh in the preceding quarter. Revenue from operations for Q2FY25 stood at ₹169.66 lakh, up from ₹121.33 lakh in Q1FY25. The company’s Board of Directors approved the standalone unaudited financial results for the half year ended September 30, 2025, at its meeting held on November 5, 2025.

Financial Performance

The company’s total income for the quarter matched its revenue from operations at ₹169.66 lakh, with no other income recorded. Total expenses for the period amounted to ₹164.60 lakh, an increase from ₹118.15 lakh in the previous quarter. Employee benefits expense rose to ₹2.50 lakh from ₹1.50 lakh, while depreciation and amortisation expenses increased to ₹2.75 lakh from ₹1.65 lakh. Other expenses, the largest cost component, stood at ₹159.35 lakh compared to ₹115.00 lakh in the preceding quarter.

For the half year ended September 30, 2025, Netripples Software recorded a net profit of ₹8.24 lakh on total revenue of ₹290.99 lakh. In the corresponding period of the previous year, the company had reported a net profit of ₹10.01 lakh on revenue of ₹262.67 lakh. The basic and diluted earnings per share (EPS) remained flat at ₹0.05 for the quarter and the half year ended September 30, 2025.

Assets and Liabilities

As of September 30, 2025, the company’s total assets stood at ₹1,019.94 lakh, slightly lower than ₹1,020.18 lakh as of March 31, 2025. Current assets, which include inventories of ₹979.85 lakh, constituted the majority of the total assets at ₹1,007.20 lakh. Non-current assets, primarily property, plant, and equipment, were valued at ₹12.74 lakh.

On the liabilities side, equity share capital remained constant at ₹681.69 lakh. Total equity was recorded at ₹991.58 lakh. Current liabilities decreased to ₹4.75 lakh from ₹4.99 lakh in the previous fiscal year-end, while non-current liabilities, comprising deferred tax liabilities, stood at ₹23.61 lakh.

Cash Flow Statement

Net cash flow from operating activities for the half year ended September 30, 2025, was ₹4.59 lakh, compared to ₹0.12 lakh in the corresponding previous period. There were no cash flows from investing or financing activities during the period. Consequently, the net increase in cash and cash equivalents was ₹4.59 lakh, bringing the closing balance to ₹9.36 lakh as of September 30, 2025.

Netripples Software Limited reported a profit after tax of ₹4.12 lakh for the quarter ended September 30, 2025, an increase from ₹1.83 lakh in the same period last year. The company’s financial performance for the period was driven entirely by other income, as revenue from operations remained nil. The board of directors approved the standalone unaudited financial results at its meeting held on November 5, 2025.

The company recorded total income of ₹4.12 lakh for Q2FY26, solely derived from other income, compared to ₹1.83 lakh in the quarter ended September 30, 2024. Total expenses for the quarter were reported at zero, resulting in a profit before tax of ₹4.12 lakh. For the half year ended September 30, 2025, the company reported a profit after tax of ₹8.24 lakh on a total income of ₹8.24 lakh.

Earnings per share (EPS) for the quarter stood at ₹0.06 on a basic and diluted basis, up from ₹0.03 in the corresponding period of the previous year. The paid-up equity share capital remained constant at ₹681.69 lakh with a face value of ₹10 per share.

Financial Performance

The following table outlines the standalone unaudited financial results for Netripples Software Limited for the quarter and half year ended September 30, 2025:

Assets and Liabilities

As of September 30, 2025, the company’s total equity and liabilities stood at ₹1,019.94 lakh. Shareholders' funds were recorded at ₹991.58 lakh, comprising equity share capital of ₹681.69 lakh and other equity of ₹309.89 lakh. Current assets totaled ₹1,007.20 lakh, which included inventories of ₹979.85 lakh and trade receivables of ₹18.76 lakh.

Cash Flow Statement

The net cash flow from operating activities for the half year ended September 30, 2025, was reported at ₹4.59 lakh, compared to ₹0.12 lakh in the corresponding previous period. Cash and cash equivalents at the end of the period stood at ₹9.36 lakh, up from ₹1.02 lakh in the previous year’s half year. There were no cash flows from investing or financing activities during the period.

The statutory auditors, BGS and Associates, issued a limited review report stating that based on their review, nothing has come to their attention that causes them to believe the accompanying financial results contain any material misstatement.