Integrated Filing — IndAS



General information about company

Scrip Code 533179
NSE Symbol PERSISTENT
MSEI Symbol NOTLISTED
ISIN INE262H01016
Name of company Persistent Systems 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 23-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 Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 23-Jul-2025   08:00:00
End date and time of board meeting 23-Jul-2025   16:16:00
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 Audited
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 33335870000
Other income 546620000
Total income 33882490000
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 23057160000
(e) Finance costs 170640000
(f) Depreciation, depletion and amortisation expense 937840000
(f) Other Expenses
1 Purchase of software licenses 2297470000 2297470000
2 Legal and professional fees 603150000 603150000
3 Travelling and conveyance 563970000 563970000
4 Miscellaneous expenses 124710000 124710000
5 Recruitment expenses 73510000 73510000
6 Advertisement, conference and sponsorship fees 36990000 36990000
7 Rent 37930000 37930000
8 Allowance for expected credit loss (net) 24820000 24820000
9 Training and seminars 42750000 42750000
10 Other Expenses 357480000 357480000
Total other expenses 4162780000
Total expenses 28328420000
3 Total profit before exceptional items and tax 5554070000
4 Exceptional items 0
5 Total profit before tax 5554070000
6 Tax expense
7 Current tax 1345940000
8 Deferred tax -41230000
9 Total tax expenses 1304710000
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 4249360000
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 4249360000
17 Other comprehensive income net of taxes 233130000
18 Total Comprehensive Income for the period 4482490000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 4482490000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 4482490000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 782000000
Face value of equity share capital 5
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 27.43
Diluted earnings (loss) per share from continuing operations 27.21
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 27.43
Diluted earnings (loss) per share from continuing and discontinued operations 27.21
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Due to character limitation in filling the notes in this tab, please refer to our submission under Ref. No. NSE & BSE / 2025-26 / 094 dated July 23, 2025, which covers the financial results under Regulation 33 of the SEBI (LODR) Regulations, 2015 including notes thereto.



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 Audited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Banking, Financial Services and Insurance (BFSI) 11301440000 11301440000
2 Healthcare & Life Sciences 8426900000 8426900000
3 Software, Hi-Tech and Emerging Industries 13607530000 13607530000
Total Segment Revenue 33335870000
Less: Inter segment revenue 0 0
Revenue from operations 33335870000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Banking, Financial Services and Insurance (BFSI) 3885200000 3885200000
2 Healthcare & Life Sciences 3041490000 3041490000
3 Software, Hi-Tech and Emerging Industries 4900370000 4900370000
Total Profit before tax 11827060000
i. Finance cost 170640000 170640000
ii. Other Unallocable Expenditure net off Unallocable income 7195590000 7195590000
Profit before tax 4460830000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Banking, Financial Services and Insurance (BFSI) 8427080000 8427080000
2 Healthcare & Life Sciences 7556810000 7556810000
3 Software, Hi-Tech and Emerging Industries 13036760000 13036760000
Total Segment Asset 29020650000 29020650000
Un-allocable Assets 65166840000 65166840000
Net Segment Asset 94187490000 94187490000
4 Segment Liabilities
Segment Liabilities
1 Banking, Financial Services and Insurance (BFSI) 0 0
2 Healthcare & Life Sciences 0 0
3 Software, Hi-Tech and Emerging Industries 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
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 Audited
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 Remeasurements of the defined benefit liabilities / asset 34720000 34720000
Total Amount of items that will not be reclassified to profit and loss 34720000
2 Income tax relating to items that will not be reclassified to profit or loss 8740000
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of cash flow hedge (net of tax) 163840000 163840000
2 Exchange differences in translating the financial statements of foreign operations 84540000 84540000
Total Amount of items that will be reclassified to profit and loss 248380000
4 Income tax relating to items that will be reclassified to profit or loss 41230000
5 Total Other comprehensive income 233130000