AccelerateBS India Limited, a digital technology and support services provider, has reported a substantial increase in its financial performance for the half year ended September 30, 2025. The company's net profit soared by 573% year-on-year, accompanied by a modest rise in revenue and the declaration of an interim dividend.

Financial Highlights

AccelerateBS India's unaudited financial results for H1 FY2025-26 reveal significant growth:

The company's performance shows a remarkable improvement in profitability despite a modest increase in revenue, indicating enhanced operational efficiency.

Dividend Declaration

The Board of Directors has approved an interim dividend of ₹0.20 per equity share, representing a 2% dividend on the face value of ₹10 per share. Key dates for dividend distribution are:

• Record Date: November 21, 2025
• Payment Deadline: December 9, 2025

Corporate Developments

AccelerateBS India has expanded its global footprint by incorporating a wholly-owned subsidiary, AccelerateNext Inc, in Wyoming, United States. The subsidiary received its incorporation certificate on September 17, 2025. This strategic move may position the company for potential growth in the U.S. market.

Financial Position

As of September 30, 2025, the company's balance sheet shows:

• Total Assets: ₹701.96 crore
• Shareholders' Funds: ₹517.00 crore
• Cash and Cash Equivalents: ₹99.65 crore

Auditor's Notes

The company's statutory auditors, K S Sanghvi & Co, highlighted that trade receivables of ₹83.13 lakh are overdue from one party. However, the management remains confident of full recovery, and no provision has been made in the financial statements.

Segment Information

AccelerateBS India operates in a single business segment: Digital Technology Services and Support Services.

The company's robust financial performance, strategic expansion, and shareholder-friendly dividend policy may attract investor interest. However, the significant increase in profitability against a modest revenue growth warrants a closer look at the factors driving this efficiency.

AccelerateBS India Limited has significantly strengthened its commitment to international expansion with the board's approval of a substantial investment package for its US subsidiary. The board meeting held on January 06, 2026, at the company's registered office approved a comprehensive funding structure totaling up to $2 million for Accelerate Next Inc., the wholly-owned subsidiary incorporated in Wyoming, USA.

Board Meeting Decisions

The board of directors, in their meeting that commenced at 2:00 p.m. and concluded at 2:30 p.m., approved two major financial commitments for the US operations:

Investment Structure Details

The equity investment component involves subscription to equity shares of Accelerate Next Inc., providing the subsidiary with permanent capital for its operations. The loan facility offers additional flexibility, allowing funds to be disbursed in one or more tranches at the absolute discretion of the board of directors.

Subsidiary Background

Accelerate Next Inc. was originally incorporated on September 17, 2025, in Wyoming, USA, with an initial investment of $5,000 through subscription of 5,000 equity shares. The subsidiary operates in the computer software and consulting industry, aligning with the parent company's core business focus.

Regulatory Compliance

The announcement was made pursuant to Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. Company Secretary and Compliance Officer Jigyasha Jain signed the disclosure document, ensuring full regulatory compliance for the investment decisions.

Strategic Implications

This substantial financial commitment represents a significant escalation from the initial $5,000 investment, demonstrating AccelerateBS India's serious intent to establish a meaningful presence in the US market. The dual structure of equity investment and loan facility provides operational flexibility while maintaining full control over the subsidiary's strategic direction.