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Shradha AI Technologies FY26: A ₹161 Cr Software Shop Where a Third of Profit Isn’t From Software

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General information and entertainment, not investment advice. The author is not a SEBI-registered adviser or research analyst. No recommendation, no promised returns. Markets carry risk including loss of capital. Figures may not be current. Consult a registered adviser before acting.

1. At a Glance

Here is a company incorporated in 1990 as Shradha Industries, renamed to Shradha AI Technologies in October 2023, that reported FY26 revenue of ₹18.86 Cr and net profit of ₹10.55 Cr. Read those two numbers together: a profit that is 56% of revenue, at a business that trades computer hardware and writes software. The arithmetic only closes because the company also runs an investment and lending book — ₹34 Cr of investments and roughly ₹20 Cr of intercorporate loans sit on a balance sheet whose total is ₹69 Cr.

Revenue grew 27.5% over FY25. Operating margin held at 61%. And yet net worth fell — from ₹87.2 Cr to ₹65.6 Cr — while the company was busy making money. That gap between “profitable year” and “shrinking equity” is the tension this entry sits on, and it has a specific cause on the record.

The market pays 15x earnings here, against an industry median near 20x. A wisdom worth holding early: a P/E only tells you what the market charges, never what it knows.

What made equity fall in a profitable year? Keep that question open.

2. Introduction

The name is the first clue, and the register for reading this one is a detective’s. “AI Technologies” arrived in October 2023; before that it was “Industries,” a Nagpur outfit that had existed since 1990. In FY24 it split its shares, and in October 2024 it subdivided them again — face value walked from ₹10 to ₹5 to ₹2. In October 2024 it also acquired 51% of a company literally named Moodscope AI. The word “AI” is doing a lot of load-bearing work for an entity whose audited segment report shows revenue coming from “Software development” and a sliver of “IT Hardware.”

The promoter structure was rearranged too: Vibrant Infotech (Nagpur) Pvt Ltd became part of the promoter group in 2024 via a scheme of arrangement demerging shares out of SGR Infratech. None of this is hidden — it’s all in the filings — but it’s a lot of corporate motion for a company doing under ₹19 Cr of sales.

The FY26 headline event is plainer: on 26 May 2026 the board approved audited results, recommended a ₹0.60 final dividend, and appointed an internal auditor for FY27.

3. Business Model: WTF Do They Even Do?

Officially, three things: trade IT hardware, develop and maintain software, and offer networking/consultancy services. The About section lists an impressively long menu — LAN products, e-commerce solutions, web design, IT security, training programs, enterprise applications. It reads like a services firm that said yes to every RFP category ever printed.

The audited segment report cuts through the menu. FY26 software-development revenue was ₹18.58 Cr; IT hardware contributed ₹0.27 Cr. So of the ₹18.86 Cr top line, hardware is barely 1%. The “trading of computers and accessories” in the company description is, this year, almost a rounding error. This is a software-services business with a hardware footnote.

Here’s the part the segment table doesn’t advertise loudly: a meaningful chunk of the company’s earnings comes from neither software nor hardware. Other Income was ₹2.81 Cr in FY26 — interest on intercorporate loans, interest on deposits, dividends. Against a pre-tax profit of ₹13.99 Cr, that’s about a fifth of PBT arriving from the treasury desk, not the code desk. A software company that also moonlights as a lender is a specific kind of animal, and the label on the cage says “AI.”

Employee cost jumped to ₹4.66 Cr from ₹3.02 Cr. Management attributes this to restructured compensation under India’s new Labour Codes, accounted for in FY26 — a real, sourced reason, not margin drift.

Reader question: if 66% of the value is software and a fifth of profit is lending, which business is the “AI Technologies” name describing?

4. Financials Overview

Figures are standalone, in ₹ crore. This is

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