RS Software (India) Limited, a company focused on electronic payments, announced its audited standalone and consolidated financial results for the quarter ended December 31, 2025. The Board of Directors approved the results at their meeting held on January 21, 2026, with statutory auditors expressing an unqualified audit opinion.

Financial Performance Overview

The company's Q3FY26 performance showed significant challenges across key financial metrics. Total revenue declined substantially to ₹537.64 lac compared to ₹1,276.62 lac in Q3FY25, representing a 58.09% year-over-year decrease.

Operational Expenses and Profitability

Despite the revenue decline, the company's total expenses increased to ₹1,344.85 lac from ₹1,270.34 lac in Q3FY25. Employee benefits expense rose significantly to ₹722.89 lac from ₹647.92 lac, while finance costs surged to ₹49.96 lac from ₹2.13 lac. Depreciation and amortization expense more than tripled to ₹159.77 lac from ₹48.14 lac.

Segment-wise Performance

Both geographical segments experienced significant revenue declines during Q3FY26. The USA segment, traditionally the company's larger market, saw revenue drop to ₹203.87 lac from ₹782.87 lac in Q3FY25. The Rest of World (ROW) segment declined to ₹331.17 lac from ₹485.44 lac.

Both segments reported negative results before tax and interest, with the USA segment posting a loss of ₹346.49 lac compared to a profit of ₹236.96 lac in Q3FY25.

Nine-Month Performance

For the nine-month period ended December 31, 2025, the company's challenges were equally pronounced. Total revenue declined 60.55% to ₹1,934.89 lac from ₹4,892.80 lac in the corresponding period of FY25. The net loss widened substantially to ₹1,653.90 lac against a profit of ₹894.63 lac in the previous year.

Balance Sheet Position

As of December 31, 2025, the company maintained total assets of ₹9,487.21 lac compared to ₹9,559.04 lac as of March 31, 2025. The company's equity position showed other equity of ₹5,240.85 lac, down from ₹6,893.69 lac at the year-end. Cash and cash equivalents decreased to ₹550.15 lac from ₹1,394.01 lac.

Earnings Per Share Impact

The financial performance significantly impacted earnings per share, with basic EPS declining to ₹(3.12) from ₹0.02 in Q3FY25. For the nine-month period, basic EPS stood at ₹(6.40) compared to ₹3.46 in the previous year. The company's paid-up share capital remained unchanged at ₹1,291.56 lac with a par value of ₹5 per share.

The consolidated results showed similar trends, with the company and its subsidiaries Responsive Solution Inc. and Paypermint Private Limited reporting a consolidated net loss of ₹844.01 lac for Q3FY26 compared to a profit of ₹209.99 lac in Q3FY25.

RS Software India Ltd has scheduled a board meeting to review its financial performance for the quarter ending December 31, 2025. The IT software company announced the meeting details through official communications to both major Indian stock exchanges.

Board Meeting Details

The company's Board of Directors will convene on Wednesday, January 21, 2026 at 11:30 AM to consider and approve the audited financial results for the period ending December 31, 2025. The meeting will also address related matters concerning the quarterly performance.

Trading Window Restrictions

In compliance with regulatory requirements, RS Software India Ltd has implemented trading restrictions for its designated persons and insiders. The company has closed the trading window from January 1, 2026 to January 23, 2026, both days inclusive.

This measure aligns with the company's Code of Conduct for Prevention of Insider Trading and adheres to the SEBI (Prohibition of Insider Trading) Regulations, 2015. The restriction ensures that individuals with access to unpublished price-sensitive information cannot trade in the company's securities during this period.

Corporate Structure and Operations

RS Software India Ltd operates as an ISO 9001:2015 and ISO/IEC 27001:2013 certified company in the IT software sector. The company maintains a global presence with offices across multiple locations:

• Corporate Office: Kolkata, India
• Development Center: Salt Lake City, Kolkata
• US Offices: Milpitas, California and Alpharetta, Georgia
• UK Office: Ilford, Essex

The company also operates through several subsidiaries including Responsive Solutions Inc. in California, R.S. Software (Asia) Pte. Limited in Singapore, and Paypermint Pvt. Limited in India.

Regulatory Compliance

The announcement was made through official communications to the Bombay Stock Exchange Limited and National Stock Exchange of India Ltd, signed by Vijendra Kumar Surana, CFO & Company Secretary. The company trades under the symbol RSSOFTWARE on NSE and company code 517447 on BSE.

Investors and stakeholders will receive the audited financial results following the board meeting approval, providing insights into the company's performance for the December 2025 quarter.