Happy Square Outsourcing Services Limited Approves FY26 and Half-Year Financial Results
Happy Square Outsourcing Services Limited has approved the audited standalone financial results for both the half-year ended March 31, 2026, and the full financial year ending March 31, 2026. The company's statutory auditors, M/s Jyoti Asrani & Associates, have issued an unmodified opinion on these results.The board meeting approved the Financial Results based on the recommendation of the Audit Committee. The audited standalone results provide a comprehensive view of the company’s financial health across operational and balance sheet metrics.
Operational and Audit Highlights
M/s Jyoti Asrani & Associates, Chartered Accountants (Firm Registration no. 010126C), conducted the audit in accordance with relevant Standards on Auditing. The auditor confirmed that the financial results give a true and fair view in conformity with applicable accounting standards for both periods.The company's core operations are focused within India, and as such, it has prepared only standalone results, as there are no subsidiaries, associates, or joint ventures reported.
Financial Performance Summary (in Lakhs)
The financial performance metrics, covering the half-year period from October 2025 to March 2026, along with comparative figures for the full fiscal years, are detailed below:| Particulars | Period Oct 2025 to Mar 2026 (Audited) | Period Sept 30, 2025 (Unaudited) | Full Year Ended March 31, 2026 (Audited) | Full Year Ended March 31, 2025 (Audited) |
|---|---|---|---|---|
| Revenue from Operations | 6,583.66 | 4,332.96 | 10,916.62 | 9,741.46 |
| Other Income | - | - | 71.74 | 26.89 |
| Total Income | 6,650.58 | 4,337.78 | 10,988.36 | 2,768.35 |
| Cost of Services consumed | 5,630.17 | 3,905.48 | 9,535.65 | 8,496.00 |
| Employee benefits expenses | 160.22 | 104.19 | 264.40 | 200.58 |
| Finance costs | 43.07 | 51.66 | 94.73 | 115.32 |
| Depreciation and amortisation expenses | 41.63 | 34.56 | 76.19 | 45.19 |
| Other expenses | 349.94 | 51.99 | 401.93 | 113.52 |
| Total Expenses | 6,225.04 | 4,147.88 | 10,372.91 | 8,970.61 |
| Profit before exceptional and extraordinary item and tax | 425.54 | 189.91 | 615.45 | 797.74 |
Balance Sheet Snapshot (as at March 31, 2026)
The company’s assets and liabilities reflect the following structure:| Particulars | As of March 31, 2026 (in Lakhs) | As of March 31, 2025 (in Lakhs) |
|---|---|---|
| Equity and Liabilities | ||
| Shareholders' Funds: Share Capital | 1,160.04 | 841.00 |
| Reserves and Surplus | 3,048.18 | 406.80 |
| Long-Term Borrowings | 189.82 | 310.98 |
| Current Liabilities: Short Term Borrowings | 545.93 | 1,148.42 |
| Other Current Liabilities | 1,105.31 | 1,133.07 |
| TOTAL EQUITY AND LIABILITIES | 6,124.87 | 3,963.99 |
| Assets | ||
| Non-Current Assets: Intangible Assets | 257.20 | 203.89 |
| Non-Current Assets: Long Term Loans and Advances | 116.97 | 129.80 |
| Current Assets: Trade Receivables | 4,249.53 | 2,286.05 |
| Current Assets: Cash and Cash Equivalents | 139.73 | 65.14 |
| TOTAL ASSETS | 6,124.87 | 3,963.99 |
Cash Flow Analysis (in Lakhs)
The cash flow statements detail the movement of cash across operating, investing, and financing activities for the period ending March 31, 2026, compared to March 31, 2025.| Activity | Value as at March 31, 2026 | Value as at March 31, 2025 |
|---|---|---|
| Net Cash Generated by Operating Activities | (1,394.49) | (164.26) |
| Net Cash Used In Investing Activities | (74.58) | (39.00) |
| Net Cash Flow From Financing Activities | 1,543.66 | 245.90 |
| Cash And Cash Equivalents At The End Of The Period | 139.73 | 65.14 |
WHITEFORCE Stock Price Movement
On Wednesday, shares of Happy Square Outsourcing Services Limited settled at ₹35.7, exhibiting complete stability as the stock closed with zero movement. The equity maintained its price, showing no significant deviation from previous trading levels during the session.Disclaimer: Due care and diligence have been taken in compiling and presenting news and market-related content. However, errors or omissions may arise despite such efforts.
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