šŸ’° Financial Performance

Revenue Growth by Segment

Standalone revenue from operations decreased by 19.37% YoY to INR 8.88 Cr in FY25 from INR 11.01 Cr in FY24. Consolidated revenue for FY21 was INR 115.93 Cr.

Geographic Revenue Split

Not explicitly split by percentage, but the company operates in India (Hyderabad) and the USA (Connecticut, New York) through subsidiaries like GSS Infotech Inc.

Profitability Margins

Standalone Net Profit Margin improved to 12.38% in FY25 from 2.79% in FY24. Consolidated Net Profit Margin in FY21 was -3.17%.

EBITDA Margin

Standalone EBITDA margin improved to 16.98% in FY25 from 14.14% in FY24, driven by a 15.4% reduction in employee benefit expenses.

Capital Expenditure

Standalone capital expenditure on property, plant, and equipment was INR 0.0165 Cr in FY25, down from INR 0.0498 Cr in FY24.

Credit Rating & Borrowing

Rated 'CRISIL B/Stable/CRISIL A4 Issuer Not Cooperating'. Standalone non-current borrowings increased to INR 161.76 Cr as of March 31, 2025, from zero in the previous year.

āš™ļø Operational Drivers

Raw Materials

Human capital (IT professionals) representing 41.5% of standalone revenue (INR 3.69 Cr).

Import Sources

Not applicable for IT services.

Key Suppliers

Not disclosed.

Capacity Expansion

Not disclosed in units; focus is on service delivery capacity through global subsidiaries.

Raw Material Costs

Employee benefit expenses (primary input) were INR 3.69 Cr, a 15.4% YoY decrease from INR 4.36 Cr in FY24.

Manufacturing Efficiency

Not applicable.

Logistics & Distribution

Not applicable.

šŸ“ˆ Strategic Growth

Growth Strategy

Leveraging CMMI Level 5 status to win high-maturity IT/ITES contracts and expanding healthcare IT solutions through specialized subsidiaries like GSS Healthcare IT Solutions Pvt Ltd.

Products & Services

IT-enabled solutions, software development services, and healthcare IT services.

Brand Portfolio

GSS Infotech.

New Products/Services

Not disclosed.

Market Expansion

Targeting global IT markets with a focus on India and the USA.

Market Share & Ranking

Not disclosed.

Strategic Alliances

Subsidiaries include GSS Infotech Inc. (USA), GSS IT Solutions Pvt Ltd (India), and GSS Healthcare IT Solutions Pvt Ltd.

šŸŒ External Factors

Industry Trends

IT industry shifting towards digital transformation and cloud services; GSS's CMMI Level 5 status positions it for high-maturity projects.

Competitive Landscape

Competes with mid-tier IT service providers and global ITES firms.

Competitive Moat

CMMI Level 5 certification provides a process-based moat, though 'Issuer Not Cooperating' status poses a transparency risk that could affect institutional client trust.

Macro Economic Sensitivity

Highly sensitive to global IT spending trends and USD-INR exchange rate fluctuations.

Consumer Behavior

Increased demand for outsourced healthcare IT management and digital-first enterprise solutions.

Geopolitical Risks

Changes in US visa policies or trade barriers could disrupt onsite service delivery and increase operational costs.

āš–ļø Regulatory & Governance

Industry Regulations

Compliance with IT laws, data privacy standards (HIPAA for healthcare), and CMMI process standards.

Environmental Compliance

Not disclosed.

Taxation Policy Impact

Effective tax rate of 24.6% in FY25 (INR 0.36 Cr tax on INR 1.46 Cr PBT).

Legal Contingencies

Pending litigations are disclosed as having a potential impact on the financial position, though specific case values in INR were not provided.

āš ļø Risk Analysis

Key Uncertainties

Information adequacy risk due to non-cooperation with credit rating agencies, which restricts forward-looking credit assessments.

Geographic Concentration Risk

High exposure to the US market through multiple subsidiaries including GSS Infotech CT Inc and Infovision Technologies Inc.

Third Party Dependencies

Reliance on M/s. Rambabu & Co. for statutory auditing and limited review reports.

Technology Obsolescence Risk

Risk of service obsolescence if skills are not continuously upgraded to match shifts in AI and Cloud technology.

Credit & Counterparty Risk

Standalone trade receivables of INR 0.69 Cr as of March 2025.