Income Statement California Software Company Limited

Stocks

CALSOFT

INE526B01014

Software

Market Closed - NSE India S.E. 07:05:08 2026-10-01 EDT			5-day change	1st Jan Change
36.41 ^INR	+3.70%		+0.80%	+115.06%

07-29	Spel Semiconductor Limited, California Software Company Limited and Natronix-India Approve Strategic Tripartite Memorandum of Understanding	CI
07-20	California Software Company Limited Reports Earnings Results for the First Quarter Ended June 30, 2026	CI

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Published financial data: CALIFORNIA SOFTWARE COMPANY LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Revenues	109M	27.64M	42.8M	54.46M	197M
Other Revenues, Total	1K	-	-	-	-
Total Revenues	109M	27.64M	42.8M	54.46M	197M
Cost of Goods Sold, Total	13.46M	10.06M	18.33M	24.36M	38.48M
Gross Profit	95.12M	17.58M	24.47M	30.11M	158M
Selling General & Admin Expenses, Total	2.56M	2.51M	2.52M	2.06M	3.05M
Provision for Bad Debts	-	-	-	-	-
Depreciation & Amortization - (IS)	11.13M	8.97M	7.16M	5.67M	5.64M
Other Operating Expenses	18.28M	3.11M	6.3M	12.39M	6.17M
Other Operating Expenses, Total	31.98M	14.59M	15.98M	20.13M	14.86M
Operating Income	63.14M	2.99M	8.49M	9.98M	143M
Currency Exchange Gains (Loss)	-	-	-	-	-
Other Non Operating Income (Expenses)	1	-1	1K	1K	1
EBT, Excl. Unusual Items	63.14M	2.99M	8.49M	9.98M	143M
Other Unusual Items	-	-	-	-	-
EBT, Incl. Unusual Items	63.14M	2.99M	8.49M	9.98M	143M
Income Tax Expense	19.72M	777K	2.26M	2.79M	36.97M
Earnings From Continuing Operations	43.42M	2.21M	6.24M	7.19M	106M
Net Income to Company	43.42M	2.21M	6.24M	7.19M	106M
Net Income - (IS)	43.42M	2.21M	6.24M	7.19M	106M
Net Income to Common Incl Extra Items	43.42M	2.21M	6.24M	7.19M	106M
Net Income to Common Excl. Extra Items	43.42M	2.21M	6.24M	7.19M	106M
Per Share Items
Net EPS - Basic	2.81	0.14	0.4	0.12	1.72
Basic EPS - Continuing Operations	2.81	0.14	0.4	0.12	1.72
Basic Weighted Average Shares Outstanding	15.46M	15.46M	15.46M	61.83M	61.83M
Net EPS - Diluted	2.81	0.14	0.4	0.12	1.72
Diluted EPS - Continuing Operations	2.81	0.14	0.4	0.12	1.72
Diluted Weighted Average Shares Outstanding	15.46M	15.46M	15.46M	61.83M	61.83M
Normalized Basic EPS	2.55	0.12	0.34	0.1	1.45
Normalized Diluted EPS	2.55	0.12	0.34	0.1	1.45
Payout Ratio	-	-	-	-	-
Supplemental Items
EBITDA	74.27M	14.12M	15.65M	15.65M	149M
EBITA	63.14M	2.99M	8.49M	9.98M	143M
EBIT	63.14M	2.99M	8.49M	9.98M	143M
EBITDAR	76.17M	15.82M	18.14M	17.71M	152M
Total Revenues (As Reported)	109M	27.64M	42.8M	54.46M	197M
Effective Tax Rate - (Ratio)	31.22	26	26.57	27.94	25.81
Current Domestic Taxes	20.11M	1.3M	2.58M	2.97M	-
Total Current Taxes	20.11M	1.3M	2.58M	2.97M	36.41M
Deferred Domestic Taxes	-400K	-519K	-328K	-178K	-
Total Deferred Taxes	-400K	-519K	-328K	-178K	566K
Normalized Net Income	39.46M	1.87M	5.31M	6.24M	89.52M
Supplemental Operating Expense Items
Advertising Expense	670K	815K	34K	8K	137K
Selling and Marketing Expenses	670K	815K	34K	8K	137K
Net Rental Expense, Total	1.89M	1.7M	2.48M	2.06M	2.91M
Maintenance & Repair Expenses, Total	-	-	6K	-	-

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Assets
Cash And Equivalents	-	529K	504K	20.49M	60.15M
Total Cash And Short Term Investments	-	529K	504K	20.49M	60.15M
Accounts Receivable, Total	-	171M	147M	184M	168M
Other Receivables	-	41.07M	41.9M	43.08M	44.3M
Notes Receivable	-	1.21M	658K	1.52M	1.84M
Total Receivables	-	214M	189M	229M	214M
Other Current Assets, Total	-	280K	-	921K	200M
Total Current Assets	-	214M	190M	250M	474M
Gross Property Plant And Equipment	-	-	28.14M	28.14M	26.07M
Accumulated Depreciation	-	-	-	-5.67M	-5.64M
Net Property Plant And Equipment	-	35.31M	28.14M	22.47M	20.43M
Long-term Investments	-	-	-	-	-
Deferred Tax Assets Long-Term	-	918K	1.25M	1.42M	859K
Other Long-Term Assets, Total	-	-1	-	-	-
Total Assets	-	251M	219M	274M	496M
Liabilities
Accounts Payable, Total	-	3.52M	4.08M	4.71M	1.84M
Accrued Expenses, Total	-	7.99M	9.33M	15.66M	60.8M
Short-term Borrowings	-	63.66M	83.14M	8.02M	16.12M
Current Income Taxes Payable	-	-	-	-	-
Other Current Liabilities	-	59.71M	363K	209K	4.29M
Total Current Liabilities	-	135M	96.91M	28.61M	83.04M
Deferred Tax Liability Non Current	-	-	-	-	-
Other Non Current Liabilities	-	-	-1K	-	-
Total Liabilities	-	135M	96.91M	28.61M	83.04M
Preferred Stock Convertible	-	4.19M	4.19M	4.19M	4.19M
Total Preferred Equity	-	4.19M	4.19M	4.19M	4.19M
Common Stock, Total	-	155M	155M	270M	332M
Additional Paid In Capital	-	-	-	-	-
Retained Earnings	-	-	-	-	-
Comprehensive Income and Other	-	-42.96M	-36.68M	-29.38M	76.89M
Total Common Equity	-	112M	118M	241M	409M
Total Equity	-	116M	122M	245M	413M
Total Liabilities And Equity	-	251M	219M	274M	496M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	15.46M	15.46M	15.46M	61.83M	61.83M
ECS Total Common Shares Outstanding	15.46M	15.46M	15.46M	61.83M	61.83M
Book Value / Share	-	7.22	7.63	3.9	6.61
Tangible Book Value	-	112M	118M	241M	409M
Tangible Book Value Per Share	-	7.22	7.63	3.9	6.61
Total Debt	-	63.66M	83.14M	8.02M	16.12M
Net Debt	-	63.13M	82.64M	-12.46M	-44.03M
Debt Equivalent Oper. Leases	15.16M	13.6M	19.86M	16.45M	23.31M
Account Code - Inventory Valuation	-	6	6	6	3
Machinery, Total	-	-	28.14M	28.14M	26.07M
Full Time Employees	15	-	32	42	45

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Net Income	-	-	6.24M	7.19M	106M
Depreciation & Amortization - CF	-	-	7.16M	5.67M	5.64M
Depreciation & Amortization, Total	-	-	7.16M	5.67M	5.64M
Other Operating Activities, Total	-	-	-281K	-179K	566K
Change In Accounts Receivable	-	-	24.83M	-37.48M	15.84M
Change In Accounts Payable	-	-	557K	632K	-2.87M
Change in Other Net Operating Assets	-	-	-58.08M	3.38M	-152M
Cash from Operations	-	-	-19.57M	-20.78M	-26.1M
Capital Expenditure	-	-	-	-	-3.6M
Cash Acquisitions	-	-	-	-	-
Other Investing Activities, Total	-	-	-	-	-
Cash from Investing	-	-	-	-	-3.6M
Short Term Debt Issued, Total	-	-	19.48M	7.37M	8.09M
Total Debt Issued	-	-	19.48M	7.37M	8.09M
Issuance of Preferred Stock	-	-	-	-	-
Preferred Dividends Paid	-	-	-	-	-
Common & Preferred Stock Dividends Paid	-	-	-	-	-
Other Financing Activities, Total	-	-	-	33.49M	61.17M
Cash from Financing	-	-	19.48M	40.86M	69.26M
Miscellaneous Cash Flow Adjustments	-	-	-	1K	-14
Net Change in Cash	-	-	-89K	20.09M	39.56M
Supplemental Items
Cash Income Tax Paid (Refund)	-	-	2.54M	2.97M	36.41M
Levered Free Cash Flow	-	-	-20.16M	-21.71M	-46.9M
Unlevered Free Cash Flow	-	-	-20.16M	-21.71M	-46.9M
Change In Net Working Capital	87.28M	25.1M	32.62M	33.62M	138M
Net Debt Issued / Repaid	-	-	19.48M	7.37M	8.09M

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Profitability
Return on Assets	20.72	0.73	2.26	2.53	23.26
Return on Total Capital	31.87	1	2.76	2.72	26.25
Return On Equity %	47.81	1.7	5.24	3.92	32.3
Return on Common Equity	48.94	1.75	5.43	4.01	32.71
Margin Analysis
Gross Profit Margin %	87.61	63.61	57.18	55.28	80.43
SG&A Margin	2.36	9.1	5.88	3.79	1.55
EBITDA Margin %	68.41	51.09	36.57	28.74	75.74
EBITA Margin %	58.15	10.81	19.84	18.33	72.87
EBIT Margin %	58.15	10.81	19.84	18.33	72.87
Income From Continuing Operations Margin %	40	8	14.57	13.21	54.06
Net Income Margin %	40	8	14.57	13.21	54.06
Net Avail. For Common Margin %	40	8	14.57	13.21	54.06
Normalized Net Income Margin	36.35	6.76	12.4	11.46	45.54
Levered Free Cash Flow Margin	-	-	-47.09	-39.86	-23.86
Unlevered Free Cash Flow Margin	-	-	-47.09	-39.86	-23.86
Asset Turnover
Asset Turnover	0.57	0.11	0.18	0.22	0.51
Fixed Assets Turnover	2.19	0.7	1.35	2.15	9.16
Receivables Turnover (Average Receivables)	1.2	0.17	0.27	0.33	1.12
Short Term Liquidity
Current Ratio	1.59	1.59	1.96	8.74	5.71
Quick Ratio	1.56	1.58	1.95	8.65	3.28
Operating Cash Flow to Current Liabilities	-	-	-0.2	-0.73	-0.31
Days Sales Outstanding (Average Receivables)	303.87	2.09K	1.36K	1.11K	326.97
Average Days Payable Outstanding	84.06	125.54	75.91	65.88	31.06
Long Term Solvency
Total Debt/Equity	43.11	54.97	68.1	3.27	3.9
Total Debt / Total Capital	30.13	35.47	40.51	3.17	3.76
Total Liabilities / Total Assets	50.83	53.81	44.25	10.44	16.75
Total Debt / EBITDA	0.66	4.51	5.31	0.51	0.11
Net Debt / EBITDA	0.65	4.47	5.28	-0.8	-0.3
Total Debt / (EBITDA - Capex)	0.66	4.51	5.31	0.51	0.11
Net Debt / (EBITDA - Capex)	0.65	4.47	5.28	-0.8	-0.3
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	646.2	-74.54	54.85	27.24	260.93
Gross Profit, 1 Yr. Growth %	870.83	-81.51	39.19	23.02	425.09
EBITDA, 1 Yr. Growth %	1.07K	-80.99	30.93	-0.01	851.07
EBITA, 1 Yr. Growth %	1.76K	-95.27	184.11	17.56	1.33K
EBIT, 1 Yr. Growth %	1.76K	-95.27	184.11	17.56	1.33K
Earnings From Cont. Operations, 1 Yr. Growth %	2.13K	-95.14	181.92	15.36	1.38K
Net Income, 1 Yr. Growth %	2.13K	-95.14	181.92	15.36	1.38K
Normalized Net Income, 1 Yr. Growth %	2.3K	-95.27	184.14	17.56	1.33K
Diluted EPS Before Extra, 1 Yr. Growth %	2.13K	-95.24	185.71	-70.91	1.38K
Accounts Receivable, 1 Yr. Growth %	300.24	18.48	-14.49	25.57	-8.61
Net Property, Plant and Equip., 1 Yr. Growth %	-19.57	-20.14	-20.29	-20.15	-9.09
Total Assets, 1 Yr. Growth %	54.14	-4.34	-12.64	25.08	81
Tangible Book Value, 1 Yr. Growth %	77.81	-20.61	5.63	104.52	69.44
Common Equity, 1 Yr. Growth %	77.81	-20.61	5.63	104.52	69.44
Cash From Operations, 1 Yr. Growth %	-	-	34.15	6.17	25.63
Levered Free Cash Flow, 1 Yr. Growth %	-	-	41.33	7.71	116.05
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-	41.33	7.71	116.05
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	203.98	37.83	-37.21	40.37	114.3
Gross Profit, 2 Yr. CAGR %	240.98	33.96	-49.27	30.86	154.16
EBITDA, 2 Yr. CAGR %	-	49.11	-54.09	14.42	208.39
EBITA, 2 Yr. CAGR %	771.45	-6.14	-63.33	82.75	310.7
EBIT, 2 Yr. CAGR %	771.45	-6.14	-63.33	82.75	310.7
Earnings From Cont. Operations, 2 Yr. CAGR %	729.79	6.67	-62.99	80.34	312.8
Net Income, 2 Yr. CAGR %	729.79	6.67	-62.99	80.34	312.8
Normalized Net Income, 2 Yr. CAGR %	760.62	6.67	-63.32	82.76	310.67
Diluted EPS Before Extra, 2 Yr. CAGR %	649.58	5.51	-63.11	-8.84	107.29
Accounts Receivable, 2 Yr. CAGR %	154.36	117.76	0.65	3.62	7.13
Net Property, Plant and Equip., 2 Yr. CAGR %	1.87K	-19.85	-20.21	-20.22	-14.8
Total Assets, 2 Yr. CAGR %	67.44	29.34	-8.59	4.53	50.46
Tangible Book Value, 2 Yr. CAGR %	91.37	32.18	-8.42	46.98	86.16
Common Equity, 2 Yr. CAGR %	91.37	32.18	-8.42	46.98	86.16
Cash From Operations, 2 Yr. CAGR %	-	-	-	19.34	15.49
Capital Expenditures, 2 Yr. CAGR %	-	-	-	-	-
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	-	23.38	52.55
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	-	23.38	52.55
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	95.64	33	43.29	-20.54	92.31
Gross Profit, 3 Yr. CAGR %	97.83	29.05	35.69	-31.85	107.94
EBITDA, 3 Yr. CAGR %	-	-	35.07	-40.49	131.78
EBITA, 3 Yr. CAGR %	111.86	53.19	35.77	-45.93	263.22
EBIT, 3 Yr. CAGR %	111.86	53.19	35.77	-45.93	263.22
Earnings From Cont. Operations, 3 Yr. CAGR %	175.89	51.93	47.48	-45.93	263.52
Net Income, 3 Yr. CAGR %	175.89	51.93	47.48	-45.93	263.52
Normalized Net Income, 3 Yr. CAGR %	111.86	51.92	47.87	-45.92	263.22
Diluted EPS Before Extra, 3 Yr. CAGR %	154.71	40.95	47.06	-65.92	130.69
Accounts Receivable, 3 Yr. CAGR %	118.18	97.17	59.46	8.36	-0.62
Net Property, Plant and Equip., 3 Yr. CAGR %	630.16	576.57	-20	-20.19	-16.67
Total Assets, 3 Yr. CAGR %	46.03	44.91	13.48	1.49	25.52
Tangible Book Value, 3 Yr. CAGR %	55.14	53.24	22.66	19.7	54.12
Common Equity, 3 Yr. CAGR %	55.14	53.24	22.66	19.7	54.12
Cash From Operations, 3 Yr. CAGR %	-	-	-27.9	-	21.4
Levered Free Cash Flow, 3 Yr. CAGR %	-	-	51.61	-	48.71
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	-	51.61	-	48.71
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	23.75	24.17	35.9	68.32
Gross Profit, 5 Yr. CAGR %	138.31	25.55	14.78	29.77	74.41
EBITDA, 5 Yr. CAGR %	-	-	-	-	87.92
EBITA, 5 Yr. CAGR %	29.55	-11.03	5.04	64.4	111.39
EBIT, 5 Yr. CAGR %	29.55	-11.03	5.04	64.4	111.39
Earnings From Cont. Operations, 5 Yr. CAGR %	19.97	-12.69	24.7	62.72	122.61
Net Income, 5 Yr. CAGR %	19.97	-12.69	24.7	62.72	122.61
Normalized Net Income, 5 Yr. CAGR %	29.3	-11.02	5.05	63.58	122.5
Diluted EPS Before Extra, 5 Yr. CAGR %	14.78	-16.74	18.66	18.4	68.71
Accounts Receivable, 5 Yr. CAGR %	-	89.97	60.11	52.44	36.01
Net Property, Plant and Equip., 5 Yr. CAGR %	-	-	201.18	187.71	-17.96
Total Assets, 5 Yr. CAGR %	30.85	30.26	24.17	27.16	27.04
Tangible Book Value, 5 Yr. CAGR %	-17.35	34.18	31.12	50.71	44.94
Common Equity, 5 Yr. CAGR %	-17.35	34.18	31.12	50.71	44.94
Cash From Operations, 5 Yr. CAGR %	-	-	54.97	28.94	-12.95
Capital Expenditures, 5 Yr. CAGR %	-	-	-	-	-42.62
Levered Free Cash Flow, 5 Yr. CAGR %	-	-	47.22	25.47	51.99
Unlevered Free Cash Flow, 5 Yr. CAGR %	-	-	47.22	25.47	51.99