CyRAACS Management Information System

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Position as at 31 July 2026 · Year to date covers April to July 2026 (FY 2026-27)

Total Bank Balance

₹254.3L

Net of OD drawn ₹212.3L

▲ 6.8% MoM vs ₹238.1L

Revenue · Year to Date

₹723.8L

July ₹192.5L

▲ 8.6% MoM vs ₹177.2L

Expenses · Year to Date

₹508.6L

July ₹131.6L

▲ 4.5% MoM vs ₹125.9L

Net Profit (PBT) · YTD

₹215.2L

July ₹60.9L · 31.6%

▲ 18.7% MoM vs ₹51.3L

Key Metrics

Year to date unless stated

Revenue, Expenses and Net Profit

Rolling 12 months · Aug 2025 to Jul 2026

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Bank Position

As at 31 July 2026

Bank Balances

Operating accounts and deposits

Bank	Account	Type	Balance	Share

Cash Position

Available funds after overdraft utilisation

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Management Watchlist

Items flagged automatically from this period

Customer concentration above threshold. Northwind Capital contributes 19.0% of year to date revenue, above the 15% board limit. The top five customers together account for 54.0%.

Revenue is 2.7% behind budget for the year to date. Actual ₹723.8L against a plan of ₹744.0L, driven by a slipped Q1 renewal. July itself closed 3.5% ahead of plan.

Sales commission is running 17.7% over budget. ₹30.6L spent against ₹26.0L planned, tracking the higher share of new logo wins in the mix.

Profitability ahead of plan. EBITDA of ₹256.0L is 4.3% above budget and PBT of ₹215.2L is 5.3% above, on tighter indirect costs and improved delivery margins.

Debt servicing is comfortable. Monthly obligations of ₹4.79L are covered 14.8 times by July EBITDA, with a blended cost of debt of 9.07%.

Revenue

All revenue is India based and reported in ₹ Lakhs

Revenue Trend

Monthly revenue with growth over the prior month

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● Revenue has compounded at 2.4% per month across the trailing twelve months. March 2026 reflects the usual financial year close billing peak, and July recovered strongly at ₹192.5L, the second highest month on record.

Revenue by Service Line

Technical Services, GRC and Product (COMPASS)

Monthly Revenue by Service Line

Stacked · ₹ Lakhs

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Year to Date Mix

April to July 2026

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Service Line Detail

Year to date, with growth over the prior quarter

Service Line	July	Revenue YTD	Share	Gross Margin %	Trend

Expenses

Total cost base split across direct delivery, indirect operations and below EBITDA charges

Cost Base Trend

Monthly cost stack against revenue

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Where the Money Goes

Year to date, April to July 2026

Cost Structure

Total ₹508.6L

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Top Expense Categories

Ranked by year to date spend

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Expense Ledger

Year to date actual against budget · under budget is favourable

Category	Budget YTD	Actual YTD	Variance	% of Revenue	Flag

⚠ Total spend of ₹508.6L is 5.7% below the year to date budget of ₹539.6L. The two categories running over plan are sales commission (₹30.6L against ₹26.0L) and staff insurance, both volume linked. Stipend is materially underspent at ₹11.4L against ₹20.0L as the intern intake was deferred to Q2.

Profitability

Margin performance from revenue through to profit before tax

Profitability Trend

Revenue Gross Margin EBITDA PBT

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Margin Percentages

Gross margin, EBITDA and PBT as a percentage of revenue

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● EBITDA margin has expanded from 31.8% to 36.9% over twelve months while revenue grew, which means the operating leverage is real rather than a one off. Salary cost as a share of revenue fell from 49.0% to 46.4% over the same period.

Profit and Loss Summary

July 2026 and year to date · ₹ Lakhs

Particulars	July 2026	% of Rev	YTD	% of Rev

Customers

Revenue concentration and account level performance, year to date

Concentration

Share of total revenue held by the largest cohorts

Revenue Concentration

April to July 2026

Concentration Curve

Cumulative revenue share by customer cohort

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A steep early curve signals dependency on a small number of accounts. The FY27 target is to bring top five concentration below 50%.

⚠ Concentration risk flagged. Northwind Capital contributes 19.0% of year to date revenue, above the 15% board threshold. Bluestone Payments at 12.0% is on watch. Together the top two accounts represent 31.0% of revenue.

Top 10 Customers

Year to date revenue · ₹ Lakhs

Customer	Sector	Primary Service	Revenue YTD	% of Total	Status

People and Payroll

Employment cost base, headcount and productivity

Salary Cost

Monthly cost by category with salary as a share of revenue

Salary Cost by Category

Stacked bars ₹ Lakhs (left) · Salary as % of revenue (right)

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Cost Mix, July 2026

Total ₹89.3L

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● Salary cost fell to 46.4% of revenue in July from 48.4% in June and 49.0% a year ago. Capitalised salary relates to COMPASS product development and is carried to the balance sheet rather than charged to the profit and loss account.

Headcount by Function

Full time equivalents as at 31 July 2026

Distribution

118 full time equivalents

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Function Detail

Headcount, cost and productivity

Function	FTE	Share	Salary Cost YTD	Cost per FTE	Type

Banking and Loans

Cash position, borrowings and debt servicing as at 31 July 2026

Borrowings

Outstanding by facility · ₹ Lakhs

Loan and EMI Schedule

All facilities current, no covenant breaches

Lender	Facility	Sanctioned	Outstanding	Monthly EMI	Rate	Tenure Left	Status

Debt Mix

Outstanding ₹240.3L

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Director loans of ₹90.0L carry the lowest rate at 8.00% and have no fixed repayment schedule, which softens the effective servicing burden.

● Monthly debt servicing of ₹4.79L equates to 2.5% of July revenue and is covered 14.8 times by monthly EBITDA. Blended cost of debt is 9.07%. The Sterling Bank overdraft is drawn at ₹42.0L against a ₹150.0L sanction, leaving ₹108.0L of undrawn headroom.

Bank Balances

Operating accounts and deposits

Bank	Account	Type	Balance	Share

Budget vs Actuals

July 2026 and year to date April to July 2026 · ₹ Lakhs

Performance Against Plan

July 2026

Month to date

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April to July 2026

Year to date

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Variance Detail

Metric	Budget	Actual	Variance	Variance %	Flag

⚠ Revenue is 2.7% behind plan for the year to date at ₹723.8L against ₹744.0L, following a renewal that slipped out of Q1. Despite that, EBITDA and PBT are both ahead of plan at 4.3% and 5.3% respectively, because the cost base came in 5.7% under budget. July closed favourably on every line.

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CyRAACS · MIS v1.0 · PREPARED FOR MANAGEMENT REVIEW