B2B Software Technologies Ltd (531268) Quarterly Report Analysis & Insights

B2B Software Technologies Ltd

| Audited Standalone Results – Q4 & FY2026

⬤11th Apr 26

Summary : B2B Software Technologies reported strong FY26 financial growth, declared interim dividend and bonus shares, with an unmodified audit opinion.

Quarterly Report Analysis & Insights

Financial Disclosures

Standalone Total Expenses: 1,425.09 Lakhs (FY26) vs 1,359.70 Lakhs (FY25).
Consolidated Total Expenses: 2,809.29 Lakhs (FY26) vs 2,236.76 Lakhs (FY25).
Employee Benefits Expense (Standalone FY26): 992.78 Lakhs.
Employee Benefits Expense (Consolidated FY26): 1,911.55 Lakhs.
Standalone Revenue from operations: 1,607.29 Lakhs (FY26) vs 1,513.64 Lakhs (FY25).
Consolidated Revenue from operations: 3,045.58 Lakhs (FY26) vs 2,413.69 Lakhs (FY25).
Standalone Segment Revenue (FY26): DTA 689.08 Lakhs, EOU 918.21 Lakhs.
Consolidated Segment Revenue (FY26): India 1,607.29 Lakhs, USA 1,438.30 Lakhs.
Standalone Net Cash from Operating Activities: 277.38 Lakhs (FY26) vs 148.25 Lakhs (FY25).
Consolidated Net Cash from Operating Activities: 331.47 Lakhs (FY26) vs 171.25 Lakhs (FY25).
Standalone Net Cash used in Investing Activities: 24.65 Lakhs (FY26) vs (180.53) Lakhs (FY25).
Consolidated Net Cash used in Investing Activities: 24.65 Lakhs (FY26) vs (180.53) Lakhs (FY25).
Standalone Net Cash from Financing Activities: (115.85) Lakhs (FY26) vs (0) Lakhs (FY25).
Consolidated Net Cash from Financing Activities: (115.85) Lakhs (FY26) vs (0) Lakhs (FY25).
Standalone Total Assets: 2,641.80 Lakhs (FY26) vs 2,430.36 Lakhs (FY25).
Consolidated Total Assets: 2,822.57 Lakhs (FY26) vs 2,539.19 Lakhs (FY25).
Standalone Other Equity: 1,173.51 Lakhs (FY26) vs 978.82 Lakhs (FY25).
Consolidated Other Equity: 1,354.28 Lakhs (FY26) vs 1,087.65 Lakhs (FY25).
Both standalone and consolidated financial results are presented.

Corporate Overview

India
Primarily engaged in Information Technology and related services.
Formal and factual, reporting board meeting outcomes and financial results.
Information Technology and related services.
Segmented by Domestic Tariff Area (DTA) and Export Oriented Unit (EOU).
Capital expenditure of 13.00 Lakhs for FY26 (Standalone).
Capital expenditure of 13.00 Lakhs for FY26 (Consolidated).

Risk Factors

ESOP allotment withdrawal, RoC cancellation pending.
Potential future 'going concern' issues.
Reliance on other auditors' reports.
No specific operational risks disclosed.

Key Drivers

Strong revenue and profit growth.
Increased cash flow from operations.
Interim dividend declared for shareholders.
Bonus shares issued to shareholders.

Auditor’s Report

Unmodified/unqualified opinion on Standalone and Consolidated Financial Results.
Attention drawn to Note 5 regarding withdrawal of ESOP allotment and pending RoC cancellation.
Auditor's opinion is not modified in respect of this matter.

Board Commentary

Appointment of Ms. Srijani Sarkar as Internal Auditor for FY 2026-27.
Interim dividend of Rs. 1 per share declared.
Withdrawal of 4,00,000 ESOP equity shares allotment.
Application for cancellation of ESOP filing pending with Registrar of Companies.
Issue of bonus equity shares in the ratio of 1:2.

Corporate Governance

Audit Committee reviewed and approved results.
Withdrawal of ESOP allotment and pending RoC cancellation.

Management Discussion & Analysis

Critical Risks

Withdrawal of ESOP allotment and pending RoC cancellation.