Indo Pacific Software & Entertainment Ltd. restated audited earnings results for the fourth quarter and year ended March 31, 2013 and unaudited first quarter ended June 30, 2013. For the fourth quarter, the company reported loss from operations of INR 7.992 million compared income from operations of INR 48.760 million reported a year ago. Loss before tax was INR 3.112 million against profit before tax of INR 14.096 million a year ago. Net loss for the period was INR 2.889 million or INR 0.03 per basic share against profit for the period of INR 9.347 million or INR 0.09 per basic share a year ago.

For the quarter, the company reported income from operations of INR 88.723 million compared income from operations of INR 103.642 million reported a year ago. Income before tax was INR 15.120 million against profit before tax of INR 27.268 million a year ago. Net income for the period was INR 10.378 million or INR 0.10 per basic share against profit for the period of INR 18.089 million or INR 0.18 per basic share a year ago.

For the first quarter, the company reported income from operations of INR 19.738 million compared income from operations of INR 40.3 million reported a year ago. Profit before tax was INR 5.704 million against profit before tax of INR 18.084 million a year ago. Net profit for the period was INR 3.609 million or INR 0.04 per basic share against profit for the period of INR 12.659 million or INR 0.13 per basic share a year ago.