Slide 1: iValue Infosolutions Limited – Exchange Disclosure Letter
iValue Infosolutions Limited (Formerly known iValue Infosolutions Private Limited) No. 903/1/1, 19th Main Road, 4th Sector, H.S.R. Layout, Bangalore – 560102, Karnataka, India CIN: L72200KA2008PLC045995|GST: 29AABCI8601B1ZW www.ivaluegroup.com | info@ivalue.co.in Tel: 080-22221143 February 04, 2026
Slide 2: Investor Presentation – Q3 FY26 / 9M FY26
Investor Presentation – Q3 FY26 / 9M FY26 4th February 2026
Slide 3: Disclaimer
Disclaimer This presentation and the accompanying slides (the “Presentation”), which have been prepared by iValue Infosolutions Ltd. (the “Company”), have been prepared solely for information purposes and do not constitute any offer, recommendation or invitation to purchase or subscribe for any secu
Slide 4: Agenda
Agenda 1 Company Overview 2 Financial Overview
Slide 5: iValue – Company Overview & Snapshot of 9M FY26 performance
iValue – Company Overview & Snapshot of 9M FY26 performance Solves for Started in 2008 – 17 years of continues progress; PE backed since 2019 Performance Availability Scalability Security Forms a vital link between OEMs, SIs & Enterprises in technology solutions ecosystem ✓ Business of all sizes are
Slide 6: Journey to an End-to-End Technology Solutions & Services Aggregator
Journey to an End-to-End Technology Solutions & Services Aggregator Orchestrating next-gen technology Specialised and focused offerings Network facilitator to enabler solutions Primary focus on security & data centre solutions Differentiated end-to-end solutioning approach with value Enabling enterp
Slide 7: iValue – Adds value to OEM, Partner and Customers
iValue – Adds value to OEM, Partner and Customers 1 Enterprises Value-Added Distributors (VAD) VAD solves for various challenges faced by ✓ Curated Solution Stacking & Integration: share at system integrator & OEM level enterprises in selecting vendors like Identifying the Right Vendor, Choosing • O
Slide 8: Unique Positioning in the Market: True Technology Enabler
Unique Positioning in the Market: True Technology Enabler Solution led mindset creating value for OEMs, partners and end-customers Pure Play Distributors Value Added Distributors = iValue advantage Differentiated approach towards technology 4 aggregation with focus 1 Centrally managed key on adding
Slide 9: Presence across Four large and fast growing Technology Segments
iValue – Presence across Four large and fast growing Technology Segments Information Lifecycle Data Center ALM, Cloud & 50% Cybersecurity 26% 12% 12% Management Infrastructure^ Others • Cloud security • Application • Storage system solutions • Edge data centers • Application lifecycle management sec
Slide 10: Agenda
Agenda 1 Company Overview 2 Financial Overview
Slide 11: Key Financial Highlights – Q3 FY26 / 9M FY26
Key Financial Highlights – Q3 FY26 / 9M FY26 Without the Labour Code Impact Q3 FY26 9M FY26 • Gross Sales stood at ₹670.1 crore • Gross Sales stood at ₹2,164.2 crore ➢ 3.1% YoY Growth ➢ 22.4% YoY Growth • Total Income (net basis) was ₹227.7 crore • Total Income (net basis) was ₹796.3 crore ➢ 10.0% Y
Slide 12: Financial Performance (Gross Sales Basis)
Financial Performance (Gross Sales Basis, Without the Labour Code Impact) in INR Crore Gross Sales Growth 3.1% Operating EBITDA Growth 7.1% PAT Growth 11.8% Q3 FY26 Performance 650.2 670.1 4.3% 4.5% 2.7% 3.0% 30.1 17.8** 19.9 28.1 Q3 FY25 Q3 FY26 Q3FY25 Q3FY26 Q3 FY25 Q3 FY26 Gross Sales Growth 22.4
Slide 13: Tech Segment Wise Performance & Annuity Business
Tech Segment Wise Performance & Annuity Business % of Gross Sales Growth % Revenue Mix Q3 FY26 9M FY26 9M YoY Cybersecurity 55.6% 50.6% 30.8% Data Centre Infrastructure 11.3% 12.0% 16.3% Information Lifecycle Management 25.6% 25.5% 23.6% ALM, Cloud and Others 7.4% 11.9% (1.5%) Total 100.0% 100.0% 22
Slide 14: Return Ratio - Without the Labour Code Impact
Return Ratio - Without the Labour Code Impact ROCE (Adj.)* % ROE % Q3 FY26 Performance 25.4% 18.1% 21.5% 15.2% Q3 FY25 Q3 FY26 Q3 FY25 Q3 FY26 ROCE (Adj.)* % ROE % 9M FY26 Performance 21.3% 22.2% 15.0% 15.3% 9M FY25 9M FY26 9M FY25 9M FY26 * Adjusted Capital employed is calculated as the sum of Tang
Slide 15: Working Capital Ratio (Gross Sales Basis)
Working Capital Ratio (Gross Sales Basis) in INR Crore and Net working capital is in days Trade Receivables Trade Payables 1,035 648 529 828 9M FY26 Performance 9M FY25 9M FY26 9M FY25 9M FY26 Inventory Net Working Capital Days 17 51 48 10 9M FY25 9M FY26 9M FY25 9M FY26 14
Slide 16: Financials Summary (Gross Sales Basis) – Q3 FY26 / 9M FY26
Financials Summary (Gross Sales Basis) – Q3 FY26 / 9M FY26 Without the Labour Code Impact Particulars (in INR Crore) Q3 FY26 Q2 FY26 QoQ Growth Q3 FY25 YoY Growth 9M FY26 9M FY25 YoY Growth Gross Sales 670.1 887.7 (24.5%) 650.2 3.1% 2,164.2 1,768.7 22.4% Gross Profit 58.9 72.3 (18.5%) 53.7 9.9% 172.
Slide 17: Financials Summary (Net Sales Basis) – Q3 FY26 / 9M FY26
Financials Summary (Net Sales Basis) – Q3 FY26 / 9M FY26 Without the Labour Code Impact Particulars (in INR Crore) Q3 FY26 Q2 FY26 QoQ Growth Q3 FY25 YoY Growth 9M FY26 9M FY25 YoY Growth Revenue from Operations 225.7 329.4 (31.5%) 249.6 (9.6%) 783.0 662.1 18.3% Gross Profit 58.9 72.3 (18.5%) 53.7 9
Slide 18: Financial Highlights – Gross Sales Vs Net Sales
Financial Highlights – Gross Sales Vs Net Sales Particulars (in INR Crore) Q3 FY26 Q2 FY26 Q3 FY25 9M FY25 9M FY26 FY25 Gross Sales billed to the Customers (A) 670.1 887.7 650.2 1,768.7 2,164.2 2,439.4 Purchase Cost in respect of Software and Allied (444.4) (558.4) (400.6) (1,106.7) (1,381.3) (1,516
Slide 19: Shareholding Pattern
Shareholding Pattern Shareholding Pattern as on 31 st December 2025 Key Institutional Holdings Holding % Public 30% ICICI Prudential Innovation Fund 4.6% Promoters + Founding Team UTI Small Cap Fund 2.0% Members 53% DIIs UNIFI Bcad Fund 1.5% 13% Nuvama Crossover Opportunities Fund 1.2% FIIs 4% Promo
Slide 20: Thank You
THANK YOU For Further Information, Please Contact: Asha Gupta – asha.gupta@in.ey.com Pratik Jagtap – pratik.jagtap@in.ey.com Jyoti Gupta – jyoti.gupta2@in.ey.com iValue – investors@ivalue.co.in
Slide 21: Annexure
Annexure
Slide 22: Case Studies
Case Studies
Slide 23: Large-Scale Technology Refresh Program for Mission-Critical Public Platform
Large-Scale Technology Refresh Program for Mission-Critical Public Platform INDUSTRY: GOVERNMENT/PUBLIC SECTOR Overview • Selected as a solution partner for large scale technology refresh program • Mission-critical national digital infrastructure undergoing end-to-end technology modernization • Deli
Slide 24: Multi-Year Strategic Engagement with India's Largest Public Sector Bank
Multi-Year Strategic Engagement with India’s Largest Public Sector Bank INDUSTRY: GOVERNMENT/PUBLIC SECTOR Overview • Won multi-year strategic engagement with a large, complex public sector bank • Initial entry through focused technology domains, followed by systematic expansion • Delivered through
Slide 25: Large Scale Digital Infrastructure Transformation for Public Sector Bank
Large Scale Digital Infrastructure Transformation for one of the Largest Public Sector Bank INDUSTRY: BFSI Overview • Selected as a solution partner by one of the largest public sector bank • Mission - critical core banking, security, and digital infrastructure modernization • Delivered in collabora
Slide 26: Historical Financials
IVALUT Historical Financials
Slide 27: Restated Consolidated Profit & Loss Statement (1/2)
Restated Consolidated Profit & Loss Statement (1/2) (in INR’m, except for share data and if otherwise stated) Particulars FY23 FY24 FY25 Income Revenue from Operations 7,968.25 7,802.30 9,226.80 Other Income 89.62 149.50 196.70 Total Income 8,057.87 7,951.80 9,423.50 Expenses: Purchases of Stock-in-
Slide 28: Restated Consolidated Profit & Loss Statement (2/2)
Restated Consolidated Profit & Loss Statement (2/2) (in INR’m, except for share data and if otherwise stated) Particulars FY23 FY24 FY25 (ii) Income tax relating to these items 0.01 0.17 0.26 Items that will be reclassified to profit or loss (i) Exchange differences on translation of foreign operati
Slide 29: Restated Consolidated Balance Sheet (1/2)
Restated Consolidated Balance Sheet (1/2) (in INR’m, except if otherwise stated) Particulars FY23 FY24 FY25 ASSETS Non-current assets Property, Plant and Equipment 62.62 99.61 95.84 Right-of-use assets 295.60 300.74 249.98 Goodwill 76.43 76.43 76.43 Other Intangible assets 6.25 4.10 3.03 Financial A
Slide 30: Restated Consolidated Balance Sheet (2/2)
Restated Consolidated Balance Sheet (2/2) (in INR’m, except if otherwise stated) Particulars FY23 FY24 FY25 EQUITY AND LIABILITIES Equity Equity Share capital 42.11 42.11 84.22 Instruments entirely equity in nature 12.50 12.50 12.50 Other Equity 2,952.14 3,662.25 4,541.40 Equity attributable to owne
Slide 31: Restated Consolidated Cash flow Statement (1/2)
Restated Consolidated Cash flow Statement (1/2) (in INR’m, except for share data and if otherwise stated) Particulars FY23 FY24 FY25 I. CASH FLOW FROM OPERATING ACTIVITIES Restated profit before tax 803.09 945.68 1,131.93 Adjustment for: Depreciation and Amortisation expenses 41.03 68.99 71.62 Provi
Slide 32: Restated Consolidated Cash flow Statement (2/2)
Restated Consolidated Cash flow Statement (2/2) (in INR’m, except for share data and if otherwise stated) Particulars FY23 FY24 FY25 II. CASH FLOW FROM INVESTING ACTIVITIES Investment made in subsidiary -52.11 - - Payments for purchase of investments -350.00 -20.00 -350.00 Proceeds from sale of inve