NSB BPO Solutions reports Rs 5.19 crore H1 profit growth

NSB BPO Solutions Limited reported profit after tax of Rs 5.19 crore for the half year ended September 30, 2026, compared with Rs 4.60 crore in the comparative half-year column, as revenue from operations reached Rs 75.10 crore and tangible assets rose to Rs 35.70 crore.

How did NSB BPO Solutions' half-year profit and revenue change?

NSB BPO Solutions' profit after tax increased by Rs 0.59 crore to Rs 5.19 crore in the half year ended September 30, 2026, from Rs 4.60 crore in the comparative half-year column. Profit before tax rose to Rs 6.32 crore from Rs 6.07 crore, and the statement reported no exceptional or extraordinary items for either period.

Revenue from operations increased by Rs 3.41 crore to Rs 75.10 crore from Rs 71.69 crore. Other income was Rs 0.21 crore, compared with Rs 0.16 crore, resulting in total revenue of Rs 75.31 crore against Rs 71.85 crore in the comparative column.

Basic earnings per equity share were Rs 2.60 for the September 2026 half year, versus Rs 3.13 in the comparative column. Share capital was unchanged at Rs 19.97 crore at September 30, 2026 and March 31, 2026, while reserves and surplus increased to Rs 190.78 crore from Rs 185.59 crore.

What expenses changed for NSB BPO Solutions during the half year?

NSB BPO Solutions reported total expenses of Rs 65.99 crore for the September 2026 half year, compared with Rs 65.77 crore in the comparative half-year column. The Rs 0.22 crore increase in expenses was smaller than the Rs 3.46 crore increase in total revenue across the two reported columns.

Other expenses declined to Rs 11.80 crore from Rs 12.81 crore, while finance costs increased to Rs 1.32 crore from Rs 1.13 crore. Depreciation and amortisation were Rs 2.01 crore, compared with Rs 2.01 crore in the comparative column, and the cash-flow statement also recorded depreciation of Rs 2.01 crore for the September 2026 period.

Employee benefits and direct expense were Rs 33.29 crore in the September 2026 half year, while purchases were Rs 2.06 crore. The supplied statement does not present comparative half-year figures for these two expense lines, so their individual movement cannot be calculated from the filing.

How much did NSB BPO Solutions invest in fixed assets?

NSB BPO Solutions' tangible assets increased to Rs 35.70 crore at September 30, 2026 from Rs 19.83 crore at March 31, 2026. Intangible assets rose to Rs 4.20 crore from Rs 3.18 crore, while capital work-in-progress fell to nil from Rs 7.07 crore at the March 2026 year-end.

The cash-flow statement records fixed-asset purchases of Rs 11.82 crore for the six months ended September 30, 2026. This compares with Rs 14.55 crore of fixed-asset purchases in the year ended March 31, 2026, although the reported periods are not comparable in length.

Non-current investments remained Rs 67.01 crore at both balance-sheet dates. Long-term loans and advances increased to Rs 8.09 crore from Rs 7.63 crore, and the cash-flow statement showed Rs 0.45 crore of changes in this line during the September 2026 half year.

How was NSB BPO Solutions' investment activity reflected in cash flows and borrowings?

NSB BPO Solutions generated Rs 9.58 crore of operating cash flow after working-capital adjustments in the six months ended September 30, 2026, while investing activities used Rs 12.12 crore. Fixed-asset purchases of Rs 11.82 crore were the largest disclosed investing outflow, and the resulting cash deficit was partly offset by Rs 2.65 crore of financing cash inflow.

Short-term borrowings increased to Rs 12.30 crore at September 30, 2026 from Rs 7.88 crore at March 31, 2026. The financing cash-flow statement records Rs 4.42 crore from acceptance of short-term borrowings and Rs 1.32 crore of interest on borrowings, while long-term borrowings declined to Rs 1.36 crore from Rs 1.81 crore.

Cash and cash equivalents closed at Rs 9.32 crore, compared with Rs 9.21 crore at March 31, 2026. The cash-flow statement reports a Rs 0.10 crore net increase in cash for the September 2026 half year after operating, investing and financing movements.

What working-capital and compliance matters did NSB BPO Solutions disclose?

NSB BPO Solutions reported trade receivables of Rs 75.20 crore at September 30, 2026, down from Rs 79.49 crore at March 31, 2026. Short-term loans and advances increased to Rs 28.45 crore from Rs 22.90 crore, while trade payables rose to Rs 2.71 crore from Rs 1.96 crore.

Other current liabilities increased to Rs 6.18 crore from Rs 5.40 crore, and short-term provisions rose to Rs 1.02 crore from Rs 0.88 crore. The company said trade receivables and payables are stated at book values and have not been separately independently reconciled or balance-confirmed.

NSB BPO Solutions said it had not prepared a detailed trade-payables classification and ageing schedule, including classification between Micro, Small and Medium Enterprises and other parties, because supplier information was unavailable. It said it is implementing a comprehensive classification system, while bank-account balances remain subject to reconciliation entries.

The company also disclosed certain statutory dues remained outstanding at September 30, 2026. It had not made a gratuity provision under Accounting Standard 15 for the period, had not completed an actuarial valuation of its defined-benefit obligation, and said the provision would be made in financial results for the period ended March 2027.

Conclusion

NSB BPO Solutions' September 2026 half-year filing combines a Rs 5.19 crore profit after tax with Rs 75.10 crore of operating revenue and a Rs 15.87 crore increase in tangible assets since March 2026. Operating cash flow of Rs 9.58 crore did not cover the Rs 12.12 crore investing outflow, while short-term borrowings increased by Rs 4.42 crore on the balance sheet.

The next result to watch is the period ending March 2027, when NSB BPO Solutions says it will recognise a gratuity provision based on actuarial reports and estimates. The company also says it is implementing a trade-payables classification system and is assessing compliance steps for outstanding statutory dues and unspent corporate social responsibility obligations.