Below is a clear, structured extraction and summary of the relevant and actionable financial information from TechNVision Ventures Limited’s results filing dated 14 August 2025 for the quarter ended 30 June 2025.
1. Auditor’s Note
- Standalone and Consolidated Financials have been subjected to Limited Review by Ramu & Ravi, Chartered Accountants.
- The auditor’s reports for both standalone and consolidated results contain no qualifications, concerns, or issues.
- The auditors confirm that the financial results are prepared in accordance with applicable accounting standards and SEBI regulations.
- The review was conducted as per SRE 2410 standards, providing moderate assurance.
- For consolidated results, some subsidiaries’ financials were reviewed by other auditors; no modifications to the auditor’s conclusion.
Conclusion: Auditor’s notes are clean with no qualifications or adverse remarks.
2. Financial Performance
Key Financial Figures (Rupees in Lakhs)
| Metric | Q1 FY26 (30 Jun 2025) | Q4 FY25 (31 Mar 2025) | Q1 FY25 (30 Jun 2024) | FY25 (Year ended 31 Mar 2025) | FY24 (Year ended 31 Mar 2024) |
|---|---|---|---|---|---|
| Standalone | |||||
| Net Sales / Income from Operations | 545.52 | 568.59 | 454.35 | 1,962.26 | Not provided |
| Other Operating Income | 22.37 | 34.13 | 22.41 | 120.25 | Not provided |
| Total Income from Operations | 567.89 | 602.72 | 476.76 | 2,082.51 | Not provided |
| Total Expenses | 869.22 | 853.92 | Not provided | Not provided | Not provided |
| Profit/(Loss) from Operations before Other Income, Finance Costs, Exceptional Items | (11.06) | (11.06) | Not provided | Not provided | Not provided |
| Other Income | 17.77 | 17.77 | Not provided | Not provided | Not provided |
| Profit/(Loss) before Finance Costs and Exceptional Items | 6.71 | 6.71 | Not provided | Not provided | Not provided |
| Finance Costs | 0.40 | 0.40 | Not provided | Not provided | Not provided |
| Profit/(Loss) before Exceptional Items | 6.31 | 6.31 | Not provided | Not provided | Not provided |
| Exceptional Items | 5.03 | 5.03 | Not provided | Not provided | Not provided |
| Profit/(Loss) before Tax | 1.28 | 1.28 | Not provided | Not provided | Not provided |
| Tax Expense (Current Tax) | 12.34 | 12.34 | Not provided | Not provided | Not provided |
| Net Profit/(Loss) | 31.83 | 31.83 | Not provided | Not provided | Not provided |
| Other Comprehensive Income (OCI) | (8.98) | (8.98) | Not provided | Not provided | Not provided |
| Total Comprehensive Income | 22.85 | 22.85 | Not provided | Not provided | Not provided |
| Paid-up Equity Share Capital | 627.50 | 627.50 | Not provided | Not provided | Not provided |
| Earnings Per Share (EPS) Basic & Diluted (Rs.) | 0.20 | 0.05 | Not provided | Not provided | Not provided |
Consolidated Financials (Selected Key Figures)
| Metric | Q1 FY26 (30 Jun 2025) | Q4 FY25 (31 Mar 2025) | Q1 FY25 (30 Jun 2024) | FY25 (Year ended 31 Mar 2025) |
|---|---|---|---|---|
| Net Sales / Income from Operations (Total) | 11,310.90 | 10,534.44 | 7,558.49 | 45,552.59 |
| Overseas Revenue | 5,659.35 | 5,293.03 | 3,923.48 | 22,771.73 |
| Domestic Revenue | 5,651.55 | 5,241.41 | 3,635.01 | 22,780.86 |
| Segment Profit before Tax & Interest (Total) | 484.09 | 322.04 | 265.52 | 1,849.32 |
| Overseas Segment Profit | 189.19 | 160.93 | 134.96 | 1,270.40 |
| Domestic Segment Profit | 294.90 | 161.11 | 130.56 | 1,270.19 |
| Interest Expense | 57.36 | 45.15 | 45.19 | 168.49 |
| Other Unallocable Expenses | 128.05 | 80.89 | 69.84 | 638.54 |
| Other Income (Negative) | (76.69) | (41.06) | (34.11) | (1,375.88) |
| Profit Before Tax (Consolidated) | 132.25 | 135.92 | 116.03 | 1,410.16 |
3. Detailed Notes / Management Commentary
- The company operates primarily in software development services, considered as one business segment.
- Revenue is segmented geographically into Domestic and Overseas markets.
- The consolidated financials include the parent company and subsidiaries:
- Accelforce Pte Ltd (Singapore)
- Solix Technologies Inc. (USA)
- Techno-vision Ventures Limited
- Siti Corporation Inc.
- Emagia Corporation Inc.
- Solix Softtech Private Limited
- 5 Elements Homes Private Limited
- No changes in accounting policies or material adjustments were disclosed.
- The company’s associates and subsidiaries’ financials have been consolidated; some subsidiaries’ financials were reviewed by other auditors.
- No mention of NPAs, slippages, or asset under management (AUM) as this is a software services company.
- Other income is negative in consolidated results, indicating net expenses or losses in non-operating income.
- Exceptional items of Rs. 5.03 lakhs reported in standalone results for Q1 FY26.
- EPS for Q1 FY26 improved to Rs. 0.20 from Rs. 0.05 in Q4 FY25 on standalone basis.
4. Segment Information
-
Revenue Split (Consolidated):
- Overseas: Rs. 5,659.35 lakhs (Q1 FY26)
- Domestic: Rs. 5,651.55 lakhs (Q1 FY26)
- Total: Rs. 11,310.90 lakhs (Q1 FY26)
-
Profit Before Tax & Interest by Segment (Consolidated):
- Overseas: Rs. 189.19 lakhs (Q1 FY26)
- Domestic: Rs. 294.90 lakhs (Q1 FY26)
- Total: Rs. 484.09 lakhs (Q1 FY26)
-
Segment assets and liabilities are also split between Overseas and Domestic, with total assets approx Rs. 32,029.64 lakhs and liabilities Rs. 22,203.25 lakhs as of Q1 FY26.
5. Capex, Projects, and Corporate Activity
- No explicit information provided on capital expenditure, ongoing/planned projects, write-downs, impairments, provisions, acquisitions, disposals, or restructuring in the filing.
- No strategic shifts or cost-cutting measures mentioned.
6. Standalone vs Consolidated
- Both Standalone and Consolidated financial results are provided and reviewed.
- Standalone results show modest revenue (~Rs. 567.89 lakhs in Q1 FY26) and net profit (~Rs. 31.83 lakhs).
- Consolidated results are significantly larger, reflecting the group’s scale (~Rs. 11,310.90 lakhs revenue in Q1 FY26).
- Consolidated profit before tax is Rs. 132.25 lakhs for Q1 FY26.
Summary for Investment Analysis Team
| Aspect | Key Points |
|---|---|
| Auditor’s Opinion | Clean limited review reports with no qualifications for both standalone and consolidated. |
| Revenue Growth | Consolidated revenue increased from Rs. 7,558.49 lakhs (Q1 FY25) to Rs. 11,310.90 lakhs (Q1 FY26). |
| Profitability | Consolidated PBT improved from Rs. 116.03 lakhs (Q1 FY25) to Rs. 132.25 lakhs (Q1 FY26). Standalone net profit Rs. 31.83 lakhs in Q1 FY26. |
| EPS | Standalone EPS improved to Rs. 0.20 in Q1 FY26 from Rs. 0.05 in Q4 FY25. |
| Segment Performance | Balanced revenue split between Domestic and Overseas markets; Domestic segment shows higher profit contribution. |
| Exceptional Items | Rs. 5.03 lakhs reported in standalone results for Q1 FY26. |
| Other Income | Negative other income in consolidated results indicates net non-operating expenses. |
| Capital Structure | Paid-up equity stable at Rs. 627.50 lakhs; segment assets and liabilities stable. |
| No Material Changes | No changes in accounting policies or material adjustments disclosed. |
| No Capex/Corporate Activity | No disclosures on capex, projects, acquisitions, or restructuring. |
Actionable Insights:
- The company shows revenue growth and improved profitability on a consolidated basis.
- The balanced domestic and overseas revenue base reduces geographic risk.
- The clean auditor’s report supports reliability of reported numbers.
- Monitor negative other income in consolidated results for potential non-operating risks.
- Lack of disclosed capex or strategic initiatives suggests a stable operational phase; further inquiry may be needed for growth plans.
- EPS improvement on standalone basis is positive but absolute profit levels remain modest.
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