Megri Soft Ltd — Results, 27-05-2025: Integrated Filing

MEGRI SOFT LIMITED

SCO 80 Sector 47-D Chandigarh 160047

Ph. : +91-172- 2631550

Cell : +91-9501168822, 9501168855

Email: legal@megrisoft.com

Website: www.megrisoft.com

CIN: L72200CH1992PLC011996

To

BSE Limited,

Phiroze Jeejeebhoy Towers,

Dalal Street, Fort,

Mumbai-400 001

Email Id: corp.compliance@bseindia.com

Scrip Code: 539012

Head- Listing & Compliance

Metropolitan Stock Exchange of India Ltd.

205(A), 2nd floor, Piramal Agastya Corporate Park,

Kamani junction, LBS Road,

Kurla(West),Mumbai – 400070

Email Id: l istingcompliance@msei.in

Symbol: MEGRISOFT

Subject: Revised Integrated Filing (Financials) for the quarter and year ended March 31, 2025.

Dear Sir/Madam,

Please refer to our submission dated May 19, 2025, of the Integrated Filing (Financials) for the quarter

and year ended March 31, 2025.

This is to inform you that a clerical omission of one transaction was identified in the XBRL data under

the 'Format for Disclosure of Related Party Transactions', pertaining to the six-month period ended

March 31, 2025. This section was part of our Integrated Quarterly and Annual Financial Results

submitted in XBRL and PDF format on May 19, 2025. We confirm that the error was purely clerical and

inadvertent in nature

However, the audited financial results for the quarter and year ended March 31, 2025, as approved by

the Board and audited, remain unchanged and correct.

We have already submitted the Revised Standalone Integrated Filing (Financials) – XBRL, with updated

Annexure of “Format for Disclosure of Related Party Transactions”

We are also submitting the Revised Integrated Filing (Financials) – PDF, Pursuant to SEBI Circular No.

SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/ 185 dated December 31, 2024, and BSE Notice No. 20250102-4

dated January 02, 2025, for the quarter and year ended March 31, 2025, with the updated Annexure 2:

“Format for Disclosure of Related Party Transactions (Applicable Only for Half-Yearly Filings, i.e., 2nd

and 4th Quarter)”, as mentioned in Annexure B, Section D of the Integrated Filing.

We again confirm that the audited financial results for the quarter and year ending 31 March 2025,

submitted in PDF format on May 19, 2025, have not changed.

Kindly take the same on record.

Yours Faithfully,

For Megri Soft Limited

(Saloni Garg)

Company Secretary & Compliance Officer

M.No: A33867

Date: May 27, 2025

Place: Chandigarh

----------------Page (0) Break----------------

]IARI]IDER I(UMAR A]ID Ctl]ilPA]{Y

Ref. No.

CHARTERED ACGOUNTANTS

lndependent Auditor's Report on the euarterly and Annuat Audited

Standalone Financial Results of the Company Pursuant to the Regulation II

of the SEBI (Listing Obligations and Disctosure Requirements) Regutations,

2015, as amended

INDEPENDENT AUDITOR'S REPORT

TO THE BOARD OF DIRECTORS OF MEGRT SOFT LIMITED

Report on the audit of the Standalone Annual Financial Results

Opinion

We have audited the accompanying statement of standalone annual financial

results of Megri soft Limited (hereinafter referred to as the ,,company,,) for the

quarter and year ended 3l March 2025 ('standalone annual financial results'),

attached herewith, being submitted by the company pursuant to the

requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure

Req u i rements) Reg u lations, 2o]5, as a mended ('Listi ng Reg u lations').

ln our opinion and to the best of our information and according to the

explanations given to us, the aforesaid Standalone Annual Financial Results:

a. are presented in accordance with the requirements of Regulation 33

of the Listing Regulations in this regard;and

b. give a true and fair view in conformity with the recognition and

measurement principles laid down in the applicable lndian

Accounting Standards and other accounting principles generally

accepted in lndia of the standalone net profit and other

comprehensive income and other financial information of the

Company for the year ended 3l March 2025.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing ("SAs,,)

specified under section .14300) of the companies Act, 2013 (,,the Act,,). our

SCO 65-8 (1st Floor) Clty Heart,

Kharar Chandigarh Road,

Kharat SAS Nagar Mohall-140301

Mobile :98154 50065

Emall : nkgargca@yahoo.co.in

responsibilities under those sAs are further described inAuditor's

----------------Page (1) Break----------------

Responsibilities for the Audit of the Standalone Annual Financial Results section

of our report. We are independent of the Company, in accordance with the Code

of Ethics issued by the lnstitute of Chartered Accountants of lndia, together with

the ethical requirements that are relevant to ou r audit of the financial statements

under the provisions of the Act, and the Rules thereunder, and we have fulfilled

our other ethical responsibilities in accordance with these requirements and the

Code of Ethics. we believe that the audit evidence obtained by us is sufficient and

appropriate to provide a basis for our audit opinion on the Standalone annual

financial results.

Management's and Board of Directors' Responsibilities for the Standalone

Annual Financia! Results

These standalone annual financial results have been prepared on the basis of the

standalone a n nual fina ncia I statements.

The Company's Management and the Board of Directors are responsible for the

preparation and presentation of these standalone annual financial results that

give a true and fair view of the financial position, financial performance including

net profit/ loss and other comprehensive income and other financial information

in accordance with the recognition and measurement principles laid down in

lndian Accounting Standards prescribed under Section ]33 of the Act and other

accounting principles generally accepted in lndia and in compliance with

Regulation 33 of the Listing Regulations.

This responsibility also includes maintenance of adequate accounting records in

accordance with the provisions of the Act for safeguarding of the assets of the

Company and for preventing and detecting frauds and other irregularities;

selection and application of appropriate accounting policies; making judgments

and estimates that are reasonable and prudent; and the design, implementation

and maintenance of adequate internal financial controls, that were operating

effectively for ensuring accuracy and completeness of the accounting records,

relevant to the preparation and presentation of the standalone annual financial

results that give a true and fair view and are free from material misstatement,

whether due to fraud or error.

ln preparing the standalone annual financial results, the Management and the

Board of Directors are responsible for assessing the Company's ability to continue

as a going concern, disclosing, as applicable, matters related to going concern

and using the going concern basis of accounting unless the Board of Directors

either intends to liquidate the company or to cease operations, or has no realistic

alternative but to do so.

----------------Page (2) Break----------------

The Board of Directors is responsible for overseeing the Company's financial

reporting process.

Auditor's Responsibilities for the Audit of the Standalone Annual Financial

Results

Our objectives are to obtain reasonable assurance about whether the standalone

annual financial results as a whole are free from material misstatement, whether

due to fraud or error, and to issue an auditor's report that includes our opinion.

Reasonable assurance is a high level of assurance, but is not a guarantee that an

audit conducted in accordance with SAs will always detect a material

misstatement when it exists. Misstatements can arise from fraud or error and are

considered material il individually or in the aggregate, they could reasonably be

expected to influence the economic decisions of users taken on the basis of these

standalone annual financial results.

As part of an audit in accordance with SAs, we exercise professional judgment

and maintain professional scepticism throughout the audit. we also:

' ldentify and assess the risks of material misstatement of the standalone

annual financial results, whether due to fraud or error, design and perform

audit procedures responsive to those risks, and obtain audit evidence that

is sufficient and appropriate to provide a basis for our opinion. The risk of

not detecting a material misstatement resulting from fraud is higher than

for one resulting from error, as fraud may involve collusion, forgery,

intentional omissions, misrepresentations, or the override of internal

control.

obtain an understanding of internal control relevant to the audit in order

to design audit procedures that are appropriate in the circumstances.

Under Section 143(3) (i) of the Act, we are arso responsibre for expressing

our opinion through a separate report on the complete set of standalone

financial statements on whether the company has adequate internar

financial controls with reference to standalone financial statements in

place and the operating effectiveness of such controls

Evaluate the appropriateness of accounting policies used and the

reasonableness of accounting estimates and related disclosures in the

standalone annual financial results made by the Management and Board

of Directors.

conclude on the appropriateness of the Management and Board of

Directors use of the going concern basis of accounting and, based on the

audit evidence obtained, whether a material uncertainty exists related to

events or conditions that may cast significant doubt on

the

----------------Page (3) Break----------------

appropriateness of this assumption. lf we conclude that a material

uncertainty exists, we are required to draw attention in our auditor's report

to the related disclosures in the standalone annual financial results or, if

such disclosures are inadequate, to modify our opinion. Our conclusions

are based on the audit evidence obtained up to the date of our auditor's

report. However, future events or conditions may cause the Company to

cease to continue as a going concern.

o Evaluate the overall presentation, structure and content of the standalone

annual financial results, including the disclosures, and whether the

standalone annual financial results represent the underlying transactions

and events in a manner that achieves fair presentation.

Materiality is the magnitude of misstatements in the standalone annual financial

results that, individually or in aggregate, makes it probable that the economic

decisions of a reasonably knowledgeable user of the standalone annual financial

results may be influenced. We consider quantitative materiality and qualitative

factors in (i) planning the scope of our audit work and in evaluating the results of

our work; and (ii) to evaluate the effect of any identified misstatements in the

standalone annual financial results.

We communicate with those charged with governance regarding, among other

matters, the planned scope and timing of the audit and significant audit findings,

including any significant deficiencies in internal control that we identify during

our audit.

We also provide those charged with governance with a statement that we have

complied with relevant ethical requirements regarding independence, and to

communicate with them all relationships and other matters that may reasonably

be thought to bear on our independence, and where applicable, related

safeguards.

Other Matters

The standalone annual financial results include the results for the quarter ended

3l March 2025, being the balancing figure between the audited figures in respect

of the full financial year and the published unaudited year to date figures up to

the third quarter of the current financial year, which were subjected to limited

review by us as required under the Listing Regulations.

The comparative financial results of the Company, as stated in the Statement for

the quarter ended March 31,2024 and year ended March 31, 2024, prepared in

accordance with the lndian Accounting Standards, were reviewed by the

predecessor auditors'who expressed an unmodified conclusion on those financial

----------------Page (4) Break----------------

results vide their report on May 24,2024, respectively. We have relied upon the

said reports for the purpose of our report on this Statement

Our Opinion on the Statement is not modified in respect of the above matters.

For Narinder Kumar And Company

Chartered Accountants

lCAl Firm Registration Number: O3O737N

Partner

Mem bership N u m be r: O8O287

Place of Signature: Chandigarh

Date:lgth May,2025

lCAl U Dl N: 25O8O287BMUST5737

Narinder Kumar Garg

----------------Page (5) Break----------------

ME6RI SOFT LIMITED

sCO 80, Sector 47D, ChandiCarh -1EO047CtN:t-72200CH1992p1C01199G, pAN:

AABCC24E6eph. No.: +91172_2G31550, Fax: +91172_5012787

E-Mail id: legal@megrisoft.com, Website: www.metrisoft.comSTATEMENT OF AUDITED

5TANDALONE FINANCIAL RESUtTS FOR THE qUARTER AND YEAR ENDED 31 MARCH, 2025

S. No.Quarter Ended

Lakhs)

Year EndedMarch 31,2025December 31,2024March 31,2024March 31,2025March 31,2024

vtvI

vilt

txx

xx

x

XV

Total Expenses

Profit befo.e exceptional items and tax from continuing operations (il_lV)Exceptional

itemsP.ofit

before tax {V-Vl}

Tax Expenses

a) Current Taxb) Deffered

Tax (Assets)/LiabilitiesTotal Tax

ExpensesNet Profit for the period (after

tax) (V[-Vlll]Other Comprehensive lncome

a) l(em5 that will not be reclassified subsequently to profit or (loss)Equity lBestment th.ouEh other comprehensive

income/(loss)ncome tax relating to above

f,ther Comprehensive lncome/(Loss) (Net of taxes)

fotal Comprehensive income (tX+X))aid-up

Equity Share Capital (face value of Rs. 10 per equity share))ther equity

excluding Revaluation Reserves:arnin8 per Equity share of

Rs. l0/- each (not annualised) :i) Basic

!) Diluted

AuditedUnauditedAuditedAuditedAudited

50 33071s8 05!.64123,61

1.05299 80555276.1260051 1059.69724.6630s-as

282 72

76.420,00

2.6319

41

26 86000

262

14 18

23.80000

2,5953

01

111 95000

10 37118

39

51 12000

891

1.31 1738.4643.6689 50240,71199,40

t2 6416.0335.1664 6482 72

0.00

1.2.64

3.090.06

000

16 03

409oo7

000

35 15

912(0

01)

000

64 64

16 36011

000

82 72

21.,4al0 01)

31s416911L5.572L.47

9.49

(0 08)002

l0 06t

11.87

(0.28)007

Inrll

26.0s

005

(0 02)004

47.97

027

(0 07)o)o

61.2s

(0 36)103

94311 6626 0948 r762 28

374 07000

030

030

31.4.070.00

038038

3t4 07

0,00

083083

374 07

L880 12

151

153

374 071832

5s

195

195,lotes:

I The above standalone financial results2013 (',rhe Act"), aspplicableandEUrdelinesissuedbythesecuritiesandExchingeBoardoflndla('sEBl')

ThetndAsareprescribedundersectonli3oltheActreadwtthRule3ofthecompanieslndian Accounting Standards) Rules, 2015 and companies (lndian Accounting

Standards) Atrlendment Rules, 2016i

The Company has primarily one busi

ry, Lo make them comparable.

Oate: May 19,2025

Place: chandigarh

?

----------------Page (6) Break----------------

MEGRI SOFT LIMITED

CIN : 172200CH1992P1C011995

Regd. Office : SCO 80, Sector 47D, Chandigarh -160047

AUDITED STANDALONE STATEMENT OF ASSETS AND LIABILITIEs AS AT MARCH 3L,2025

S. No,,articulars

As A1

March 31,202!

As AI

March 31,2024

A

1

2

B

7

2

3

ASSETS

NON.CURRENT ASSETS

Propertv. Plant and Equioment

Other lntangible Assets

Intangible Assets Under Development

3apital Work ln Progress

nvestment Property

:inancial Assets

lnvestments

)effered Tax Assets (Net)

)ther Non-Current Assets

783.L4

6.04

200,o7

83.87

447.O1,

t54.34

2.83

331.03

77 4.L4

5.45

200,07

66.96

447.0t

92.46

3.1,4

340.13lotal Non-Current

Assets2008.33t929.36

CURRENT ASSETs

Financial Assets

r) lnvestments

cI Trade Receivables

:) Cash and Cash Equivalents

J) Bank Balance Other Then (c) Above

r) Other Current Assets

3.48

24.9t

s,40

46.1,8

135.82

3.21

34.90

25.52

76.16

11s.96fotal Current Assets

2L5.79255.75

Iotal Assets2224.722185.r.1

:QUITY & LIABILITIES

;HAREHOLDERS' FUNDS

a) Equity Share Capital

b) Other Equity314.O71880.723L4.071832.55

fotal Equity2L94.792145.62

NON CURRENT LIABILTIES

Financial.Liabilities

(a) Long-Term Borrowings

Ib) Deferred Tax Liabiliries (Net)

Iotal Non-Current Liabilities

CURRENT LIABILTIES

:inancial Liabilihes

a) Trade Payables

b) Other Current Liabilities

,c) Provisions

3.5 L

25.82

1.0.97

21 .52fotal Current Lia bilities

29,3338.49Iotal Equity and Liabilities

2224.722185.11

Date: May 19,2025

Place: Chandigarh

DIN: 02528435.

n

I

----------------Page (7) Break----------------

MEGRI SOFT LIMITED

CtN : 172200CH1992p1C011996

Regd. Office : SCO 80, Sector 47D, Chandigarh -L6OO47

STATEMENT OF STANDALONE CASH FTOW FOR THE YEAR ENDED MARCH 3I,2025

)a rticu larsYear endedMarch 31, 2025

(Amount in

Year ended

March 31, 2024CASH FLOW FROM

OPERATING ACTIVITIES

Net Profit Before Tax

Adjustments for:

lnterest txpenses

Depreciation

Profit on Sale of Assets

Drofit on Sale of lnvestments

)iscount Received

nterest on FDR's

)ividend

UUU

L0 37

000

0.04

(5.44't

(0.01)

54 64

4.96

U.UU

8.91

0.00

0.66

(6.32)

0.00

82.72

3.2s)perating Profit before Working Capital

Changes69.608s.97

Adjustments for:

Short Term Borrowings

Irade Payables

Jther Current Liabilities

)rovisions

lrade Receivables

ihort ierm Loans & Advances

Jther Current Assets

)ther Non Current Assets

(7.46)

(1.70)

9,99

0.00

(1e 86)

910(9 e3

(3.s1

8.61

(18 21.

000

l.1,3 12"

140 89774 66lash Generated From

Operationss9.67200.53

ncome Tax(16 36(27.48

tlet Cash Flow From Operating Activities43.31179.15

CASH FLOW FROM INVESTING ACTIVITIES

Loang Term Loans & Advances

Expenditure on property, plant and equipment and intangibles

Sale/Transfer of Fixed Assets

Bank deposits

nvestment

nterest on FDR's

)ividend

rr6fit on Sale of Assets

ncome From Sale of lnvestment

(36.87

000

29 98

(61.es,

5.44

0.01

0.00

(0.04)

(239.02

0.00

10.78

2.89

6.32

0.00

0.00

(0.66)[et

Cash Used ln lnvesting Activities(63.43(1s9.69

:ASH FIOW FROM FINANCING ACTIVITIES

nterest on overdraft facility000000

{et Cash Used ln Financing Activities0.000.00

\et increase in cash & Cash Equivalents

3a3h and Cash equivalents (Opening Balance)

3ash and Cash equivalents (Closing Balance)

(20.L2

25.52

5.40

19.46

5.06

25.52\et Decrease/(lncrease) in Cash and

Cash Equivalents20 72(1s.46

rce: Chandigarh

DIN:02528435

u

----------------Page (8) Break----------------

]IABI]IDER ](UMAR AiID COMPAiIY

CHARTERED ACCOUNTANTS

Ref. No.

Basis for Opinion

We conducted our audit in accordance

specified unCer Section 14300) of the

SCO 65-8 (1st Floor) CIU Heart,

Kharar Chandlgarh Road.

Kharar, SAS Nagar Mohall-140301

Mobile : 98180 50065

Emall : nkgargca@yahoo.co.ln

Dated ....:..............lndependent

Auditor's Report on the euarterty and Annual Audited

consolidated Financial Results of the company pursuant to the

Regulation 33of the sEBr (Listing obrigations

and Discrorur. n"q,rirements) Regutations,

2015, as amended

TO THE BOARD OF DIRECTORS OF MEGRI SOFT LIMITED

Report on the audit of the consotidated Annua! Financial Results

Opinion

We have audited the accompanying consolidated Annual Financial

Results ofMegri Soft Limited (hereinafter

referred to as the ,,Hording company,,) and its

subsidiary (Holding company and its subsidiary together referred to

as ,,thecroup"), for the quarter and year

ended 3r March 2o2a,attached herewith, being

submitted by the Holding company pursuant to the requirement

of Regulation33 of the securities and

Exchange Board of lndia (Listing obligations and

Disclosure Requirements) Regurations, 2or5, as amended (the ,,Listing

Regulations").

ln our opinion and to the best of our information

and according to the

explanations given to us, the aforesaid consolidated annual financial

results:

includes the annuarfinanciar resurts of the foilowing entities:

i. Megrisoft Limited (UK

Subsidiary)

are presented in accordance with the requirements of Reguration

33of the Listing Regulations in this regard,

andgive a true

and fair view in conformity with the recognition and

measurement principres raid down in the appricabre

rndianAccounting standards, and other

accounting principres generailyaccepted in

rndia, of consoridated net profit and other

comprehensive income and other financiar information of the croup

for the quarter and year ended 3l March 2025.

b.

c.

with the Standards on

Companies Act, 2Ol3

Auditing ("SAs")

("the Act"). Our

----------------Page (9) Break----------------

responsibilities under those SAs are further described in the Auditor's

Responsibilities for the Audit of the Consolidated Financial Results section of our

report. We are independent of the Group in accordance with the Code of Ethics

issued by the lnstitute of Chartered Accountants of lndia (the "lCAl") together

with the ethical requirements that are relevant to our audit of the Consolidated

Financial Statements for the quarter and year ended 31 March 2025, under the

provisions of the Act, and the Rules made thereunder, and we have fulfilled our

other ethical responsibilities in accordance with these requirements and the

lCAl's Code of Ethics. We believe that the audit evidence obtained by us, is

sufficient and appropriate to provide a basis for our opinion.

Management's and Board of Directors' Responsibilities for the Consotidated

Annua! Financial Results

These consolidated annual financial results have been prepared on the basis of

the consolidated annual fi nancial statements.

The Holding Company's Management and the Board of Directors are responsible

for the preparation and presentation of these consolidated annual financial

results that give a true and fair view of the consolidated net profit and other

comprehensive income and other financial information of the Group in

accordance with the recognition and measurement principles laid down in lndian

Accounting Standards prescribed under Section 133 of the Act and other

accounting principles generally accepted in lndia and in compliance with

Regulation 33 of the Listing Regulations. The respective management and Board

of Directors of the companies included in the Group are responsible for

maintenance of adequate accounting records in accordance with the provisions

of the Act for safeguarding of the assets of each company and for preventing and

detecting frauds and other irregularities; selection and application of appropriate

accounting policies; making judgments and estimates that are reasonable and

prudent; and the design, implementation and maintenance of adequate internal

financial controls, that were operating effectively for ensuring accuracy and

completeness of the accounting records, relevant to the preparation and

presentation of the consolidated annual financial results that give a true and fair

view and are free from material misstatement, whether due to fraud or error,

which have been used for the purpose of preparation of the consolidated annual

financial results by the Management and the Directors of the Holding Company,

as aforesaid.

ln preparing the consolidated annual financial results, the Management and the

respective Board of Directors of the companies included in the Group are

responsible for assessing the ability of each company to continue as a going

concern, disclosing, as applicable, matters related to going concern and using the

going concern basis of accounting unless the respective Board of Directors either

-

----------------Page (10) Break----------------

intends to liquidate the company or to cease operations, or has no realistic

alternative but to do so.

The respective Board of Directors of the companies included in the Group is

responsible for overseeing the financial reporting process of each company.

Auditor's Responsibilities for the Audit of the Consolidated Annual Financiat

Results

Our objectives are to obtain reasonable assurance about whether the

consolidated annual financial results as a whole are free from material

misstatement, whether due to fraud or error, and to issue an auditor,s report that

includes our opinion. Reasonable assurance is a high level of assurance, but is not

a guarantee that an audit conducted in accordance with SAs will always detect a

material misstatement when it exists. Misstatements can arise from fraud or error

and are considered material if, individually or in the aggregate, they could

reasonably be expected to influence the economic decisions of users taken on

the basis of these consolidated annual financial results.

As part of an audit in accordance with SAs, we exercise professional judgment

and maintain professional skepticism throughout the audit. we also:

o ldentify and assess the risks of material misstatement

of the consolidated

annual financial results, whether due to fraud or error, design and perform

audit procedures responsive to those risks, and obtain audit evidence that

is sufficient and appropriate to provide a basis for our opinion. The risk of

not detecting a material misstatement resulting from fraud is higher than

for one resulting from error, as fraud may involve collusion, forgery,

intentional omissions, misrepresentations, or the override of internal

control.

) obtain an understanding of internal control relevant to the audit

in orderto

design audit procedures that are appropriate in the circumstances.

Under Section 143(3) (i) of the Act, we are also responsible for expressing

our opinion through a separate report on the complete set of consolidated

financial statements on whether the company has adequate internal

financial controls with reference to consolidated financial statements in

place and the operating effectiveness of such contrors

o Evaluate the appropriateness of accounting policies used and

the

reasonableness of accounting estimates and related disclosures in the

consolidated annual financial results made by the Management and Board

of Directors.

----------------Page (11) Break----------------

o Conclude on the appropriateness of the Management and

Board of

Directors use of the going concern basis of accounting and, based on the

audit evidence obtained, whether a material uncertainty exists related to

events or conditions that may cast significant doubt on the

appropriateness of this assumption. lf we conclude that a material

uncertainty exists, we are required to draw attention in our auditor's report

to the related disclosures in the consolidated annual financial results or, if

such disclosures are inadequate, to modifu our opinion. our conclusions

are based on the audit evidence obtained up to the date of our auditor's

report. However, future events or conditions may cause the Croup and its

associate to cease to continue as a going concern.

o Evaluate the overall presentation, structure and content of

theconsolidated annual

financial results, including the disclosures, and

whether the consolidated annual financial results represent the underlying

transactions and events in a manner that achieves fair presentation.

o obtain sufficient appropriate audit evidence regarding the

financialresultsfinancial

information of the entities within the Croup to express an

opinion on the consolidated annual financial results. We are responsible for

' the direction, supervision and performance of the audit of financial

information of such entities included in the consolidated financial results of

which we are the independent auditors. We remain solely responsible for

our audit opinion. our responsibilities in this regard are further described in

para (a) of the section titled ,,other Matters,'in this audit report.

Materiality is the mdgnitude of misstatements in the consolidated annual

financial results that, individually or in aggregate, makes it probable that the

economic decisions of a reasonably knowledgeable user of the consolidated

annual financial results may be influenced. We consider quantitative materiality

and qualitative factors in (i) planning the scope of our audit work and

inevaluating the results of our work; and

(ii) to evaluate the effect of any identified

misstatements in the consolidated annual financial results.

.We communicate with those charged with governance of the Holding company

and such other entities included in the consolidated annual financial results of

which we are the independent auditors regarding, among other matters, the

planned scope and timing of the audit and significant audit findings, including

any significant deficiencies in internal control that we identifo during our audit.

We also provide those charged with governance with a statement that we have

complied with relevant ethical requirements regarding independence, and to

communicate with them all relationships and other matters that may reasonably

be thought to bear on our independence, and where applicaute,

relatedsafeguards.

----------------Page (12) Break----------------

We also performed procedures in accordance with circular issued by the SEBI

under Regulation 33(B) of the Listing Regulations, as amended, to the extent

applicable.

Other Matters

The consolidated annual financial results include the results for the quarter ended

3l March 2025, being the balancing figure between the audited figures in respect

of the full financial year and the published unaudited year to date figures up to

the third quarter of the current financial year, which were subjected to limited

review by us as required under the Listing Regulations.

The comparative consolidated financial results of the Company, as stated in the

Statement for the quarter ended March 31,2024 and year ended March 31,2024,

prepared in accordance with the lndian Accounting Standards, were reviewed by

the predecessor auditors' who expressed an unmodified conclusion on those

financial results vide their report on May 24, 2024, respectively. We have relied

upon the said reports for the purpose of our report on this Statement. our

opinion is not modified in respect of this matters.

The consolidated financial results include the financial statements/financial

information of one foreign subsidiary, reflecting total assets of Rs. g2.26lakhs as at

March 31,2025, total revenue of Rs.17.93 lakhs and Rs. SS.B4 lakhs for the quarter

and year ended March 31,2025, respectively, total profit after tax of Rs.4.9g lakhs

and Rs.7.54 lakhs for the quarter and year ended March 31,2o2s, respectively, and

net cash inflows of Rs.1.l.30 lakhs for the year ended March 31,2125,as considered

in the statement.

The subsidiary is located outside lndia, the UK, and its annualfinancial statements

have been prepared in accordance with accounting principles generally accepted

in that country. The Holding company,s management has converted the

sub6idiary's financial statements from accounting principles generally accepted

in that country to accounting principles generally accepted in lndia. We have

audited the conversion adjustments made by the Holding company,s

'ma nagement. Althoug h these fi na ncia I statementsfi na ncia I

i nformation a reunaudited, we have performed limited review procedures, including inquiries,

analytical procedures, and review of financial data, to the extent deemed

necessary by us. These procedures were based on financial information and

representations provided by the subsidiary's management.

Accordingly, our opinion and conclusion on the statement, insofar as they relates

to the amounts and disclosures of this subsidiary, are based on our limited review

procedures and the financial information furnished by management. our

----------------Page (13) Break----------------

conclusion on the statement in respect of these matters is not modified with

respect to the procedures performed and the financial information relied upon

Our Opinion on the Statement is not modified in respect of the above matters.

For Narinder Kumar And Company

Chartered Accountants

lCAl Firm Registration Num

Mem bersh i p N u m be r: O8O2B7

Place of Signature: Chandigarh

Date:19th May,2025

lCAl U Dl N: 25080287 BM USU8945

(1st Floo \ftarar-Ch;

dKharar, lu1 )

fRN-003073

&

----------------Page (14) Break----------------

MEGRI SOFT LIMITEOSCO 80, Sector 47O, Chandigarh -160047

CtN:172200CH1992prco11996, pAN : AABCC24G6Qph.

No.: +91172_2G37SSO, Fa* +9ttt2-S1].2787E-Mail idt

legal@megrisoft.com, Websitei www.megrisoft comSTATEMENT

OF AUDITED CONSOI.IDATED FINANCIAL RESUTTS FOR THE QUARTER AND YEAR ENDED 31 MARCH, 2025

(Amount in Lakhs)

5. No.Pa rti cula rsQuarter EndedYear EndedMarch 31,202537,2024March 31,2024March 31,2025March 31,2024

txx

xx

xXV

Revenue From OperationsOther income

Total Revenue (l+ll)

EXPENSESa) Employees Benefit

Expensesb) Finance Cost

c) Depreciation & Amortization Expensesd) Other Expenses

Iotal Expenses

AuditedUnauditedAuditedAuditedAudited

68 2507767 56!64138 46

1,05

35s.64555338,30

5.0069.03

21 4l000

2 9:L26

25

69.20

34 35000

15 25

139.51

30 96000

292

68.91

361.19

138 13000

11 40r37 92

344.30

80 78000

97916) 1)

s0.6352.47702.19291.45252.89

pront betore exceptional items and tax from continuing operations (lll-lV)

Exceptional items

Pro(it before tax {v-vt}fax

Expenses)) Current

Tax)) Detfered Tax (Assets)/Liabilities

fotal Tax Expenses{et

Profit for the period (after tax) (Vil-Vilt)Jther

Comprehensive lncome

18 4076.7316.7273.7491.41000

18 40

187006

000

!6,73

428407

000

35 72

897lo 01l

000

73.74

l7 92

031

000

91 41

23 15loor)

3.934358.9618.2323.74

74.47

(0 08)002

(0 06)

12 38

(0 28)o07

(o 21)

27.76

006

(0 02)004

55.51

o27

(0 07)020

68.27

139

(0 35)103

14 41t2 7727 8055 7169.30

314 01000

041

041

374 07000

039039

374 07000

088

088

174 A7

1922 97

117r77

374 07

1861 26

211217

lotes:

.. The consolidated flnancial results include the results of 1OO% subsidarvl' The above consolidated financial results for the quarter and year ended 31st March,

2025 as reviewed by the Audit commifee and subsequently approved by ihe goard of Directors

l, The above consotidated fintpplicable and guidelines

issued by the securi6es and Exchange Board of lndia ("sEBI"). The lnd As are prescribed under section 133 of the Act read with Rule 3 of the companieslndian Accounting standards) Rules, 2015 and companies (lndian Accounting standards) Amendment

Rules, 2016l, The Group has primarily one

business se

ver necessary, to make them comparable

Date:

Place:May 19, 2025Chandigarh

v

----------------Page (15) Break----------------

MEGRI SOFT LIMITED

CIN : 172200CH1992P1C011996

Regd. Office : SCO 80, Sector 47D, Chandigarh _7GOO47

AUDITED CONSOLIDATED STATEMENT OF ASSETS AND LIABILITIES AS AT MARCH 3I,2025

(Amou

S. No.ParticularsAS A1March 31,202!

nount in Lakhs

As Ar

March 31,2022

A

1

2

B

1

2

3

ASSETS

NON.CURRENT ASSETS

Property. Plant and Equipment

Other lntangible Assets

Intangible Assets Under Development

Capital Work ln Progress

nvestment Property

:inancial Assets

lnvestments

)effered Tax Assets (Net)

fther Non-Current Assets

781 .80

6,O4

211,.62

83.87

441 .01,

]-54.24

2.82

304.97

777.79

5,45

2t7.54

66.96

44t 0L

92.36

3.13

31,6.32Iotal Non-Current

Assets1998.371920.s6

CURRENT ASSETS

Financial Assets

a) lnvestments

5).Trade Receivables

:) Cash and Cash Equivalents

J) Bank Balance Other Then (c) Above

l) Other Current Assets

3.48

31.53

59.15

46.18

141.50

3.2L

3s.99

67.97

76,16

119 36lotal

Current Assets281.84302.69

Iotal Assets2280.2L2223.2s

:QUITY & LIABILITIES

;HAREHOLDERS' FUNDS

a) Equity Share Capital

b) Other Equity

3L4.O7

L922.97

3t4.Ol

1,867,26lotal Equity

2237.O4218L.33

NON CURRENT LIABILTIES

:inancial Liabilities

,a) Long-Term Borrowings

b) Deferred Tax Liabilities (Net)

lotal Non-Current Liabilities

:URRENT LIABILTIES

:inancial Liabilities

a) Trade Payables

b) Other Current Liabilities

c) Provisions:1.2

98

30 19

12.56

29.36lotal Current Liabilities

43.L74L.92lotal

Equity and Liabilities2280.272223.25

Date: May 19,2025

Place: Chandigarh

I

DIN: 02528435,

----------------Page (16) Break----------------

MEGRI SOFT LIMITED

CtN : 172200CH1992p1C011996

Regd. Office : SCO 80, Sector 47D, Chandigarh _1GOO47

STATEMENT OF CONSOLIDATED CASH FLOW FOR THE YEAR ENDED MARCH 3L,2025

(Am

,articula rsYear endedMarch 31, 2025

(Amount in

Year ended

March 31, 2024

CASH FLOW FROM OPERATING ACTIVITIES

Net Profit Before Tax

Adjustments for:

I nterest ExpensesDepreciation

Profit on Sale of Assets

)rofit on Sale of lnvestments

nterest on FDR's

)ividend

0.00

11.40

0.00

0.04

(s.44)

(0.01)

73.74

s.99

0.00

9.79

0.00

0.66

(6.32 )

0.00

9L.41

4.13f,perating Profit before Working

Capital Changes79.739s.54

Adjustments for:

Short Term Borrowings

Trade Payables

Other Current Liabilities

Provisions

lrade Receivables

Short Tenn Loans & Advances

Jther Current Assets

fther Non Current Assets

0.42

0.83

4.46

(22.1,4"

11.35(s.08

(8 82

9.33

(14.e7

( 14.131

142.O9113.50:ash Generated From Operations

74.6s209.04ncome

Tax(17,92(23.1s

tlet Cash Flow From Operating Activities56.73185.89

CASH FIOW FROM INVESTING ACTIVITIES

-ong Term Loans & Advances

ixpenditure on property, plant and equipment and intangibles

iale/Transfer of Fixed Assets

3ank deposits

nvestment

nterest on FDR's

)ividend

)rofit On Sale of Assets

ncome From Sale of lnvestment

(38.ee

0.00

29.98

(61.9s

5.44

0.01

000

(0.04

(240.28)

0.00

70.78

289

632

0.00

0.00

(0.661tlet

Cash Used ln lnvesting Activities(55.ss(150.9s

:ASH FLOW FROM FINANCING ACTIVITIES

nterest on overdraft facility000000

let Cash Used ln Financing Activities0.000.00

!et increase in cash & Cash Equivalents

lash,and Cash equivalents (Opening Balance)

l?sh and Cash equivalents (Closing Balance)

(8.82

57.97

59.15

24.94

43 03

67.97Net Decrease/(lncrease) in

Cash and Cash Equivalents8.82124.94

)ate: May 19,2025

)lace: Chandigarh

DIN: 02528435

----------------Page (17) Break----------------

Annexure B

B. Statement of Deviation or Variation for Proceeds of Public Issue, Rights Issue, Preferential

Issue, Qualified Institutions Placement, etc .: Not Applicable

C. Format for Disclosing Outstanding Defaults on Loans and Debt Securities : Not Applicable

D. Format For Disclosure of Related Party Transactions (Applicable Only For Half-Yearly Filings,

2nd and 4th Quarter): Enclosed as Annexure 2

E. Statement on Impact of Audit Qualifications (For Audit Report with Modified Opinion)

Submitted Along-with Annual Audited Financial Results (Standalone and consolidated separately)

(applicable only for Annual Filing i.e., 4th Quarter ): Enclosed as Annexure 1

----------------Page (18) Break----------------

MegMEGRISOFT LIMITED

SCO 80 Sector 47-D Chandigarh 160 047Ph', : +91-172-2631561, 2631550

Cell : +91-9501168822, 9501168844support@megrisoft .com www. megrisoft .com

CIN : 172200CH1992P1C011995

To

BSE Limited, I Head- Listing & Compliance

Phiroze Jeejeebhoy Towers, I Metropolitan Stock Exchange of lndia Ltd.

Dalalstreet, Fort, I ZOS(a),2nd floor, PiramalAgastya Corporate Park,

Mumbai-4OO OOI I Xamanijunction, LBS Road,

Emailld:corp.compliance@bseindia.com lKurla(West),Mumbai-4OOO7O

Scrip Code:5390.12 | Email ld: listingcompliance@msei.in

Symbol: MECRISOFT

Subject Declaration under Regulation 33(3)(d) of SEBI (Listing Obliqations and Disclosure

Requirements) Regulations. 2O15, as amended.

Dear Sir/ Madam,

ln compliance with the provisions of Regulation 33(3)(d)of SEBI (Listing Obligations and Disclosure

Requirements) Regulations, 2015, as amended, read along with SEBI Circular no.

CtR|/CED/CMDl56l2O16 dated lltay 27,2016, we, Megri Soft Limited ('the Company'), hereby declare

that M/s Narinder Kumar And Company, Chartered Accountants (Firm Registration No.; O3O737N)

Statutory Auditors of the Company have issued an Audit Report with an unmodified opinion on

Auclited Standalone and Consolidated Flnancial Results of the Company for the quarter and

financial year ended March 31, 2025.

Kindly take the above on record,.

Thanking You,

Date: May 19,2025

Place: Chandigarh

Yours

----------------Page (19) Break----------------

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