Integrated Filing — IndAS



General information about company

Scrip Code 543398
NSE Symbol LATENTVIEW
MSEI Symbol NA
ISIN INE0I7C01011
Name of company Latent View Analytics Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 21-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-Jun-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Develop and deploy analytics solutions
Start date and time of board meeting 21-Jul-2025   12:15:00
End date and time of board meeting 21-Jul-2025   14:40:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or 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 2360230000
Other income 234350000
Total income 2594580000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 1599720000
(e) Finance costs 23130000
(f) Depreciation, depletion and amortisation expense 96020000
(f) Other Expenses
1 Other Expenses 256170000 256170000
Total other expenses 256170000
Total expenses 1975040000
3 Total profit before exceptional items and tax 619540000
4 Exceptional items 0
5 Total profit before tax 619540000
6 Tax expense
7 Current tax 162280000
8 Deferred tax -48360000
9 Total tax expenses 113920000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 505620000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 505620000
17 Other comprehensive income net of taxes -550000
18 Total Comprehensive Income for the period 505070000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 508348000
Total profit or loss, attributable to non-controlling interests -2728000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 507902000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -2832000
21 Details of equity share capital
Paid-up equity share capital 206600000
Face value of equity share capital 1
27 Details of debt securities
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 2.46
Diluted earnings (loss) per share from continuing operations 2.45
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.46
Diluted earnings (loss) per share from continuing and discontinued operations 2.45
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement (losses) / gain on defined benefit plans -27400000 -27400000
Total Amount of items that will not be reclassified to profit and loss -27400000
2 Income tax relating to items that will not be reclassified to profit or loss -6900000
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of gains and loss on designated portion of hedging instruments in cashflow hedge 2250000 2250000
2 Exchange differences in translating financial statements of foreign operations 18270000 18270000
Total Amount of items that will be reclassified to profit and loss 20520000
4 Income tax relating to items that will be reclassified to profit or loss 570000
5 Total Other comprehensive income -550000