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.

NetRipples Software Limited has reported its annual financial results for the fiscal year ended March 31, 2026. The company recorded a net profit of ₹272,211 for the year, representing an increase compared to the net profit of ₹210,090 in the previous fiscal year ended March 31, 2025. The audited financial statements were prepared assuming the company will continue as a Going Concern, with BGS & Associates providing an unqualified opinion.

The company's revenue from operations rose to ₹717,64,619 in FY26 from ₹626,96,200 in FY25. Total income for the year was reported at ₹717,64,619. The total expenses for the year amounted to ₹714,67,408, up from ₹624,62,110 in the corresponding period last year. The auditors noted that the company has not incurred cash losses in the current or immediately preceding financial year.

Financial Performance

The profit before tax for the year stood at ₹297,211, an increase from ₹234,090 in the previous year. The tax expense for the current year was recorded at ₹25,000, compared to ₹24,000 in the prior year. Earnings per share (EPS) for the year improved to ₹0.04 from ₹0.03 in the previous year. The auditors identified the recognition and measurement of revenue from software services and the valuation of deferred tax assets as Key Audit Matters.

Balance Sheet Highlights

The company's total assets as of March 31, 2026, stood at ₹10,23,15,369. Equity share capital remained unchanged at ₹681,69,000. Reserves and surplus increased to ₹312,61,555 from ₹309,89,344 in the previous year. Total equity was reported at ₹994,30,555. The company confirmed that title deeds of all immovable properties are held in its name and that no proceedings are pending for holding benami property.

Cash Flow Statement

The audited cash flow statement for the year ended March 31, 2026, reveals a net decrease in cash and cash equivalents of ₹4,30,999. Cash generated from operations was ₹41,157, while net cash used in investing activities was ₹4,72,156. There were no cash flows from financing activities. Cash and cash equivalents at the end of the year stood at ₹46,00,01.

Key Financial Metrics