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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>RegTech expansion: IRIS posts revenue growth and strategic divestment enabling increased investment in SupTech and SaaS scaling.</h1> IRIS reported sequential revenue growth and quarter on quarter EBITDA improvement contrasted with six month EBITDA pressure from increased sales and marketing spend as it scales SaaS. A significant exceptional inflow from the sale of its TaxTech business materially bolstered cash and investments, enabling intensified investment in product innovation and sales expansion. The company also recorded ARR growth for its disclosure product and secured a first SupTech engagement with a tax authority, underscoring commercial traction in regulatory digital reporting implementations and a strategic shift toward subscription economics.

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