Financial Results – Ind-AS |
| Particulars | 3 months/ 6 months ended
(dd-mm-yyyy) | Year to date figures for current period ended
(dd-mm-yyyy) | |
| Date of start of reporting period | 01-07-2026 | 01-04-2026 |
| Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| Whether results are audited or unaudited | Unaudited | Unaudited |
| Nature of report standalone or consolidated | Consolidated | Consolidated |
| Part I | Blue color marked fields are non-mandatory.
For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column. |
| 1 | Income |
| Revenue from operations | 8656.26 | 17914.06 | |
| Other income | 147.63 | 276.6 |
| Total income | 8803.89 | 18190.66 |
| 2 | Expenses |
| (a) | Cost of materials consumed | 0 | 0 | |
| (b) | Purchases of stock-in-trade | 0 | 0 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0 | 0 |
| (d) | Employee benefit expense | 1907.17 | 3700.84 |
| (e) | Finance costs | 169.62 | 315.4 |
| (f) | Depreciation, depletion and amortisation expense | 338.37 | 668.76 |
| (g) | Other Expenses |
| 1 | Service fees | 3045.51 | 6779.6 | |
| 2 | Net loss on foreign exchange differences | 88.71 | 143.73 |
| 3 | Other expenses | 2257.73 | 4552.62 |
| Total other expenses | 5391.95 | 11475.95 |
| Total expenses | 7807.11 | 16160.95 |
| 3 | Total profit before exceptional items and tax | 996.78 | 2029.71 |
| 4 | Exceptional items | -81.4 | -81.4 |
| 5 | Total profit before tax | 915.38 | 1948.31 |
| 6 | Tax expense |
| 7 | Current tax | 194.65 | 383.55 | |
| 8 | Deferred tax | -39.21 | -28.76 |
| 9 | Total tax expenses | 155.44 | 354.79 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0 | 0 |
| 11 | Net Profit Loss for the period from continuing operations | 759.94 | 1593.52 |
| 12 | Profit (loss) from discontinued operations before tax | 0 | 0 |
| 13 | Tax expense of discontinued operations | 0 | 0 |
| 14 | Net profit (loss) from discontinued operation after tax | 0 | 0 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0 | 0 |
| 16 | Total profit (loss) for period | 759.94 | 1593.52 |
| 17 | Other comprehensive income net of taxes | 88.99 | 123.09 |
| 18 | Total Comprehensive Income for the period | 848.93 | 1716.61 |
| 19 | Total profit or loss, attributable to |
| Profit or loss, attributable to owners of parent | 759.94 | 1593.52 | |
| Total profit or loss, attributable to non-controlling interests | 0 | 0 |
| 20 | Total Comprehensive income for the period attributable to |
| Comprehensive income for the period attributable to owners of parent | 848.93 | 1716.61 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0 | 0 |
| 21 | Details of equity share capital |
| Paid-up equity share capital | 108.59 | 108.59 | |
| Face value of equity share capital | 1 | 1 |
| 22 | Reserves excluding revaluation reserve | | |
| 23 | Earnings per share |
| i | Earnings per equity share for continuing operations |
| Basic earnings (loss) per share from continuing operations | 7.08 | 14.85 | |
| Diluted earnings (loss) per share from continuing operations | 7.05 | 14.79 |
| ii | Earnings per equity share for discontinued operations |
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 |
| iii | Earnings per equity share (for continuing and discontinued operations) |
| Basic earnings (loss) per share from continuing and discontinued operations | 7.08 | 14.85 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 7.05 | 14.79 |
| 24 | Debt equity ratio | | | Textual Information( 1) |
| 25 | Debt service coverage ratio | | | Textual Information( 2) |
| 26 | Interest service coverage ratio | | | Textual Information( 3) |
| 27 | Disclosure of notes on financial results | Textual Information(4) |
Statement of Asset and Liabilities |
| Particulars | Half Year ended (dd-mm-yyyy) |
| Date of start of reporting period | 01-04-2026 |
| Date of end of reporting period | 30-09-2026 |
| Whether results are audited or unaudited | Unaudited |
| Nature of report standalone or consolidated | Consolidated |
| Assets |
| 1 | Non-current assets |
| Property, plant and equipment | 1058.6 |
| Capital work-in-progress | 0 |
| Investment property | 0 |
| Goodwill | 5634.83 |
| Other intangible assets | 9428.01 |
| Intangible assets under development | 157.75 |
| Biological assets other than bearer plants | 0 |
| Investments accounted for using equity method | 0 |
| Non-current financial assets | |
| Non-current investments | 20.37 |
| Trade receivables, non-current | 0 |
| Loans, non-current | 0 |
| Other non-current financial assets | |
| 1 | Other financial assets | 286.09 |
| 2 | | |
| 3 | | |
| 4 | | |
| 5 | | |
| Details of other non-current financial assets | |
| Total of other non-current financial assets | 286.09 |
| Total non-current financial assets | 306.46 |
| Deferred tax assets (net) | 222.62 |
| Other non-current assets | |
| 1 | Other non-current assets | 81.14 |
| 2 | | |
| 3 | | |
| 4 | | |
| 5 | | |
| Details of other non-current assets | |
| Total of other non-current assets | 81.14 |
| Total non-current assets | 16889.41 |
| 2 | Current assets | |
| Inventories | 0 |
| Current financial asset | |
| Current investments | 2705.79 |
| Trade receivables, current | 57371.97 |
| Cash and cash equivalents | 13937.19 |
| Bank balance other than cash and cash equivalents | 3120.66 |
| Loans, current | 30.62 |
| Other current financial assets | |
| 1 | Other financial assets | 1086.51 |
| 2 | | |
| 3 | | |
| 4 | | |
| 5 | | |
| Details of other current financial assets | |
| Total of Other current financial assets | 1086.51 |
| Total current financial assets | 78252.74 |
| Current tax assets (net) | 16.4 |
| Other current assets | |
| 1 | Other current assets | 4161.61 |
| 2 | | |
| 3 | | |
| 4 | | |
| 5 | | |
| Details of other current assets | |
| Total of other current assets | 4161.61 |
| Total current assets | 82430.75 |
| 3 | Non-current assets classified as held for sale | 0 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0 |
| Total assets | 99320.16 |
| Equity and liabilities | |
| 1 | Equity | |
| Equity attributable to owners of parent | |
| Equity share capital | 108.59 |
| Other equity | 17264.7 |
| Total equity attributable to owners of parent | 17373.29 |
| Non controlling interest | 0 |
| Total equity | 17373.29 |
| 2 | Liabilities | |
| Non-current liabilities | |
| Non-current financial liabilities | |
| Borrowings, non-current | 4117.86 |
| Trade Payables, non-current | |
| (A) Total outstanding dues of micro enterprises and small enterprises | 0 |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0 |
| Total Trade payable | 0 |
| Other non-current financial liabilities | |
| 1 | Lease liabilities | 897.26 |
| 2 | | |
| 3 | | |
| 4 | | |
| 5 | | |
| Details of other non-current financial liabilities | |
| Total of other non-current financial liabilities | 897.26 |
| Total non-current financial liabilities | 5015.12 |
| Provisions, non-current | 0 |
| Deferred tax liabilities (net) | 46.63 |
| Deferred government grants, Non-current | 0 |
| Other non-current liabilities | |
| 1 | Employee benefit obligations | 241.76 |
| 2 | Contract liabilities | 140.97 |
| 3 | | |
| 4 | | |
| 5 | | |
| Details of other non-current liabilities | |
| Total of other non-current liabilities | 382.73 |
| Total non-current liabilities | 5444.48 |
| Current liabilities | |
| Current financial liabilities | |
| Borrowings, current | 1536.82 |
| Trade Payables, current | |
| (A) Total outstanding dues of micro enterprises and small enterprises | 31.98 |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 60674.67 |
| Total Trade payable | 60706.65 |
| Other current financial liabilities | |
| 1 | Lease liabilities | 156.44 |
| 2 | Other financial liabilities | 1292.37 |
| 3 | | |
| 4 | | |
| 5 | | |
| Details of other current financial liabilities | |
| Total of other current financial liabilities | 1448.81 |
| Total current financial liabilities | 63692.28 |
| Other current liabilities | |
| 1 | Employee benefit obligations | 197.06 |
| 2 | Contract liabilities | 11817.04 |
| 3 | Other current liabilities | 439.26 |
| 4 | | |
| 5 | | |
| Details of other current liabilities | |
| Total of other current liabilities | 12453.36 |
| Provisions, current | 0 |
| Current tax liabilities (Net) | 356.75 |
| Deferred government grants, Current | 0 |
| Total current liabilities | 76502.39 |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0 |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0 |
| Total liabilities | 81946.87 |
| Total equity and liabilities | 99320.16 |
| Disclosure of notes on assets and liabilities | |
Cash flow statement, indirect |
| Particulars | Half Year ended (dd-mm-yyyy) |
| Date of start of reporting period | 01-04-2026 |
| Date of end of reporting period | 30-09-2026 |
| Whether results are audited or unaudited | Unaudited |
| Nature of report standalone or consolidated | Consolidated |
| Part I | Blue color marked fields are non-mandatory. |
| 1 | Statement of cash flows | |
| Cash flows from used in operating activities | |
| Profit before tax | 1948.31 |
| 2 | Adjustments for reconcile profit (loss) | |
| Adjustments for finance costs | 315.4 |
| Adjustments for decrease (increase) in inventories | 0 |
| Adjustments for decrease (increase) in trade receivables, current | -3685.21 |
| Adjustments for decrease (increase) in trade receivables, non-current | 0 |
| Adjustments for decrease (increase) in other current assets | 1921.29 |
| Adjustments for decrease (increase) in other non-current assets | 0 |
| Adjustments for other financial assets, non-current | 0 |
| Adjustments for other financial assets, current | 810.71 |
| Adjustments for other bank balances | 0 |
| Adjustments for increase (decrease) in trade payables, current | 5611.8 |
| Adjustments for increase (decrease) in trade payables, non-current | 0 |
| Adjustments for increase (decrease) in other current liabilities | -1739.65 |
| Adjustments for increase (decrease) in other non-current liabilities | 0 |
| Adjustments for depreciation and amortisation expense | 668.76 |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0 |
| Adjustments for provisions, current | 11.13 |
| Adjustments for provisions, non-current | 0 |
| Adjustments for other financial liabilities, current | -152 |
| Adjustments for other financial liabilities, non-current | 0 |
| Adjustments for unrealised foreign exchange losses gains | 48.23 |
| Adjustments for dividend income | 0 |
| Adjustments for interest income | 189.63 |
| Adjustments for share-based payments | 142.4 |
| Adjustments for fair value losses (gains) | -58.15 |
| Adjustments for undistributed profits of associates | 0 |
| Other adjustments for which cash effects are investing or financing cash flow | 0 |
| Other adjustments to reconcile profit (loss) | 0 |
| Other adjustments for non-cash items | 203.79 |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0 |
| Total adjustments for reconcile profit (loss) | 3908.87 |
| Net cash flows from (used in) operations | 5857.18 |
| Dividends received | 0 |
| Interest paid | 0 |
| Interest received | 0 |
| Income taxes paid (refund) | 232.23 |
| Other inflows (outflows) of cash | 0 |
| Net cash flows from (used in) operating activities | 5624.95 |
| 3 | Cash flows from used in investing activities | |
| Cash flows from losing control of subsidiaries or other businesses | 0 |
| Cash flows used in obtaining control of subsidiaries or other businesses | 0 |
| Other cash receipts from sales of equity or debt instruments of other entities | 0 |
| Other cash payments to acquire equity or debt instruments of other entities | 0 |
| Other cash receipts from sales of interests in joint ventures | 0 |
| Other cash payments to acquire interests in joint ventures | 0 |
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0 |
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0 |
| Proceeds from sales of property, plant and equipment | 0.4 |
| Purchase of property, plant and equipment | 22.09 |
| Proceeds from sales of investment property | 0 |
| Purchase of investment property | 0 |
| Proceeds from sales of intangible assets | 0 |
| Purchase of intangible assets | 315.87 |
| Proceeds from sales of intangible assets under development | 0 |
| Purchase of intangible assets under development | 0 |
| Proceeds from sales of goodwill | 0 |
| Purchase of goodwill | 0 |
| Proceeds from biological assets other than bearer plants | 0 |
| Purchase of biological assets other than bearer plants | 0 |
| Proceeds from government grants | 0 |
| Proceeds from sales of other long-term assets | 0 |
| Purchase of other long-term assets | 0 |
| Cash advances and loans made to other parties | -3.42 |
| Cash receipts from repayment of advances and loans made to other parties | 0 |
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0 |
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0 |
| Dividends received | 0 |
| Interest received | 205.96 |
| Income taxes paid (refund) | 0 |
| Other inflows (outflows) of cash | -963.38 |
| Net cash flows from (used in) investing activities | -1091.56 |
| 4 | Cash flows from used in financing activities | |
| Proceeds from changes in ownership interests in subsidiaries | 0 |
| Payments from changes in ownership interests in subsidiaries | 0 |
| Proceeds from issuing shares | 0 |
| Proceeds from issuing other equity instruments | 0 |
| Payments to acquire or redeem entity's shares | 0 |
| Payments of other equity instruments | 0 |
| Proceeds from exercise of stock options | 14.56 |
| Proceeds from issuing debentures notes bonds etc | 0 |
| Proceeds from borrowings | 659.5 |
| Repayments of borrowings | 1612.29 |
| Payments of lease liabilities | 78.61 |
| Dividends paid | 0 |
| Interest paid | 266.43 |
| Income taxes paid (refund) | 0 |
| Other inflows (outflows) of cash | 329.56 |
| Net cash flows from (used in) financing activities | -953.71 |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 3579.68 |
| 5 | Effect of exchange rate changes on cash and cash equivalents | |
| Effect of exchange rate changes on cash and cash equivalents | 141.31 |
| Net increase (decrease) in cash and cash equivalents | 3720.99 |
| Cash and cash equivalents cash flow statement at beginning of period | 10216.2 |
| Cash and cash equivalents cash flow statement at end of period | 13937.19 |