v3.26.1
Revenue
12 Months Ended
Mar. 31, 2026
Revenue from Contract with Customer [Abstract]  
Revenue

18 Revenue

 

The following table summarizes revenue by the Company’s service offerings:

 

  

For the

year ended

  

For the

year ended

 
   March 31, 2026   March 31, 2025 
Revenue from services          
Commission and Distribution Income   27,746,336    23,447,282 
Income from Insurance as a Service   27,275,456    20,848,816 
Revenues   55,021,792    44,296,098 

 

There were three customers that individually represented 13%, 10% and 8% of the Company’s revenue for the period ended March 31, 2026 and one customer that individually represents 8% of the Company’s accounts receivable balance as of March 31, 2026.

 

There were three customers that individually represented 14%, 13% and 10% of the Company’s revenue for the year ended March 31, 2025 and one customer that individually represented 23% of the Company’s accounts receivable balance as of March 31, 2025.

 

Contract balances

 

The following table provides information about receivables and contract liabilities from contracts with customers:

 

  

As of

March 31, 2026

  

As of

March 31, 2025

 
Contract liabilities          
Deferred revenue   921,050    1,149,019 
Total contract liabilities   921,050    1,149,019 
Contract assets          
Unbilled revenue   6,626,705    6,201,942 
Total contract assets   6,626,705    6,201,942 

 

The Company records deferred revenues when cash payments are received or due in advance of Company’s performance. Deferred revenues primarily relate to commission and distribution income and insurance as a service. The amount of revenue recognized for the period ended March 31, 2026 that was included in the deferred revenue balance as of March 31, 2025 was $893,822. The amount of revenue recognized in the year ended March 31, 2025 that was included in the deferred revenue balance as of March 31, 2024 was $656,988.

 

Contract assets represent a conditional right to consideration for satisfied performance obligations that become a receivable when the conditions are satisfied. Contract assets are generated when contractual billing schedules differ from the timing of revenue recognition or cash collection and are included in “prepayments and other current assets” in the consolidated balance sheets which will be billed in the month subsequent to the period in which performance obligations were satisfied.

 

The following table provides information about the geographical segregation of the revenue of the Company:

 

   For the
year ended
March 31, 2026
   For the
year ended
March 31, 2025
 
India   32,024,797    23,424,135 
United States of America   11,943,271    11,564,374 
United kingdom   6,340,221    9,307,589 
China   4,713,503    - 
Total   55,021,792    44,296,098 

 

 

Roadzen Inc.

Notes to the consolidated financial statements

(in US $, except share count)