iValue Infosolutions Limited announced its unaudited financial results for the quarter and nine months ended December 31, 2025, showing mixed performance with quarterly revenue decline offset by strong nine-month growth amid exceptional charges. The technology services company's Board of Directors approved the results at a meeting held on February 04, 2026.

Consolidated Financial Performance

The company's consolidated operations demonstrated contrasting trends with quarterly revenue contraction but resilient nine-month performance. Profitability was impacted by one-time exceptional charges during the quarter.

Standalone Business Results

The standalone entity's performance reflected similar trends, with revenue contraction in the quarter but growth over the nine-month period.

Impact of New Labour Codes

A significant factor affecting the quarter's profitability was the implementation of India's new labour legislation framework. The Government of India consolidated 29 existing labour legislations into four unified Labour Codes on November 21, 2025. This regulatory change resulted in exceptional items worth ₹569 lakhs for the consolidated entity and ₹549 lakhs for the standalone business.

The exceptional charges primarily consisted of:

• Incremental gratuity costs
• Enhanced leave encashment provisions
• Changes arising from revised wage definitions

Operational Highlights

iValue Infosolutions operates as a technology services provider, offering strategic technology advisory services and secure management of enterprises' digital assets within hybrid-cloud environments. The company also provides hardware, software, and related support services to its customers.

The company follows an agent model for its Software & Allied Support revenue stream, recognizing revenue on a net basis. For Q3FY26, gross sales billed to customers reached ₹67,006 lakhs on a consolidated basis, with net revenue recognition of ₹22,567 lakhs after netting gross purchases.

Capital Structure and Share Performance

The company's paid-up equity share capital increased to ₹1,092 lakhs as of December 31, 2025, compared to ₹842 lakhs in the corresponding period last year, reflecting the impact of equity dilution during the period. Each equity share carries a face value of ₹2.

The financial results were reviewed by Price Waterhouse & Co Chartered Accountants LLP, with the auditors providing an unmodified conclusion on both standalone and consolidated interim financial information for the quarter and nine months ended December 31, 2025.

iValue Infosolutions Limited has paid a penalty of ₹11,800 to the National Stock Exchange of India (NSE) for delayed filing of related party transaction disclosures. The company received a notice for non-compliance with regulatory requirements during its first quarterly disclosure post-listing.

Regulatory Non-Compliance Details

The NSE imposed a fine under Regulation 23(9) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, for delayed submission of related party transaction disclosures. The violation pertained to the company's failure to file the required disclosures with NSE within the prescribed timeline for the quarter ended September 30.

Company's Response and Explanation

iValue Infosolutions Limited conducted its Board Meeting on November 11 to approve the quarterly financial results for the quarter ended September 30. The company submitted the Integrated Financial Filing to BSE Limited on the same day as the Board Meeting. However, due to the non-integrated nature of filing systems between BSE and NSE platforms, the related party transaction disclosure was not filed with NSE.

The company clarified that this was an inadvertent oversight, particularly significant as it represented the first quarterly disclosure following the company's listing on September 25. Upon receiving notification from NSE on November 13, the company immediately submitted the required Related Party Transactions filing with NSE on the same day.

Compliance Timeline and Actions

The regulatory timeline shows the sequence of events leading to the penalty:

Impact Assessment and Future Measures

The company has confirmed that the regulatory non-compliance had no quantifiable impact on its financial, operational, or other business activities. The delay was limited to two days for the related party transaction statement for the half-year ended September 30.

iValue Infosolutions Limited has stated its commitment to ensure compliance with all disclosure requirements going forward, emphasizing that there shall be no delay in future regulatory filings and disclosures. The company paid the penalty within the stipulated 15-day timeline from the notice date, demonstrating its commitment to regulatory compliance.