Cosyn Limited announced its unaudited financial results for the quarter and nine months ended 31st December 2025, showcasing mixed performance across key financial metrics. The Board of Directors approved these results during their meeting held on 12th February 2026.

Financial Performance Overview

The company's financial performance for Q3 FY26 reflected a decline in revenue compared to the previous year. Revenue from operations decreased to Rs 213.54 lakhs from Rs 330.83 lakhs in the corresponding quarter of FY25, representing a significant year-on-year decline. Total income, including other income of Rs 11.48 lakhs, reached Rs 225.02 lakhs for the quarter.

Nine-Month Performance Analysis

For the nine-month period ended 31st December 2025, Cosyn Limited reported revenue from operations of Rs 918.88 lakhs compared to Rs 1,002.34 lakhs in the corresponding period of the previous year. Despite the revenue decline, the company maintained relatively stable profitability with net profit of Rs 8.62 lakhs against Rs 8.69 lakhs in the previous year.

Expense Management and Profitability

The company's expense management showed improvement during the quarter. Total expenses for Q3 FY26 were Rs 221.57 lakhs compared to Rs 325.55 lakhs in Q3 FY25. Key expense categories included employee benefits expense of Rs 71.58 lakhs, other expenses of Rs 53.34 lakhs, and change in inventories of Rs 33.44 lakhs. The company reported profit before tax of Rs 3.45 lakhs for the quarter, with tax expenses of Rs 0.77 lakhs.

Earnings Per Share and Capital Structure

Cosyn Limited maintained its paid-up equity share capital at Rs 750.00 lakhs with a face value of Rs 10 per share. The company reported basic and diluted earnings per share of Rs 0.04 for Q3 FY26, compared to Rs 0.05 in the corresponding quarter of the previous year. For the nine-month period, earnings per share stood at Rs 0.11 versus Rs 0.12 in the previous year.

Business Segment and Regulatory Compliance

The company operates in Information Technology Services, which is considered a single business segment under Ind AS 108. The financial results have been prepared in accordance with Indian Accounting Standards Rules, 2015 prescribed under Section 133 of the Companies Act, 2013. The results were subject to limited review by statutory auditors Suryanarayana & Suresh, Chartered Accountants, and were reviewed by the audit committee before board approval.

COSYN has announced the approval of its unaudited financial results for the first quarter of the fiscal year 2026 and the re-appointment of a key executive in a board meeting held on July 31, 2025.

Financial Results Approval

The Board of Directors of COSYN convened a meeting that lasted from 4:30 PM to 9:35 PM to review and approve the company's financial performance. The key points from the meeting include:

• Approval of unaudited standalone and consolidated financial results for the quarter ended June 30, 2025.
• The results were prepared in accordance with Indian Accounting Standards (Ind AS).
• The Audit Committee recommended the financial results before the board's approval.
• M/s. Suryanarayana & Suresh, Chartered Accountants, the company's statutory auditors, conducted a limited review of the financial statements.

Executive Re-appointment

In addition to the financial matters, the board made a significant decision regarding the company's leadership:

• Mr. Aeruva Bhopal Reddy has been re-appointed as Executive Director.
• The re-appointment is effective from August 12, 2025.
• Mr. Reddy's new term is set for one year.

This re-appointment suggests continuity in the company's executive leadership, which could be seen as a vote of confidence in the current management structure.

Regulatory Compliance

COSYN has adhered to the regulatory requirements by promptly disclosing these developments:

• The financial results approval and executive re-appointment were reported in compliance with Regulation 33 and Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, respectively.
• The company has submitted the necessary documentation, including the un-audited financial results and the limited review report, to the Bombay Stock Exchange.

Investors and stakeholders can expect more detailed information about COSYN's financial performance for the quarter ended June 30, 2025, once the company releases its full quarterly report.