Integrated Filing — IndAS



General information about company

Scrip Code 526299
NSE Symbol MPHASIS
MSEI Symbol NOTLISTED
ISIN INE356A01018
Name of company Mphasis 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 24-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-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 24-Jul-2025   18:30:00
End date and time of board meeting 24-Jul-2025   21:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 37324890000
Other income 809480000
Total income 38134370000
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 21444890000
(e) Finance costs 418230000
(f) Depreciation, depletion and amortisation expense 1319220000
(f) Other Expenses
1 Other expenses 8851320000 8851320000
Total other expenses 8851320000
Total expenses 32033660000
3 Total profit before exceptional items and tax 6100710000
4 Exceptional items 0
5 Total profit before tax 6100710000
6 Tax expense
7 Current tax 1763600000
8 Deferred tax -79920000
9 Total tax expenses 1683680000
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 4417030000
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 4417030000
17 Other comprehensive income net of taxes 999200000
18 Total Comprehensive Income for the period 5416230000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 4417030000
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 5416230000
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 1902570000
Face value of equity share capital 10
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 23.22
Diluted earnings (loss) per share from continuing operations 23.14
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 23.22
Diluted earnings (loss) per share from continuing and discontinued operations 23.14
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) For notes on financial results refer the link https://www.mphasis.com



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 and Financial Services 19679280000 19679280000
2 Logistics and Transportation 2170930000 2170930000
3 Technology Media and Telecom 6757200000 6757200000
4 Insurance 5105000000 5105000000
5 Others 3629020000 3629020000
6 Unallocated - hedge -16540000 -16540000
Total Segment Revenue 37324890000
Less: Inter segment revenue
Revenue from operations 37324890000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Banking and Financial Services 6308590000 6308590000
2 Logistics and Transportation 125880000 125880000
3 Technology Media and Telecom 1304540000 1304540000
4 Insurance 1783370000 1783370000
5 Others 1271490000 1271490000
6 Unallocated - hedge -16540000 -16540000
Total Profit before tax 10777330000
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 10777330000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Banking and Financial Services 0 0
2 Logistics and Transportation 0 0
3 Technology Media and Telecom 0 0
4 Insurance 0 0
5 Others 0 0
6 Unallocated - hedge 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Banking and Financial Services 0 0
2 Logistics and Transportation 0 0
3 Technology Media and Telecom 0 0
4 Insurance 0 0
5 Others 0 0
6 Unallocated - hedge 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 Re-measurement gains / (losses) on defined employee benefit plans -65700000 -65700000
Total Amount of items that will not be reclassified to profit and loss -65700000
2 Income tax relating to items that will not be reclassified to profit or loss -16760000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of financial statements of foreign operations 950760000 950760000
2 Net change in fair value of derivatives designated as cash flow hedges 116320000 116320000
3 Net change in fair value of investments in debt instruments carried at fair value through OCI 13810000 13810000
Total Amount of items that will be reclassified to profit and loss 1080890000
4 Income tax relating to items that will be reclassified to profit or loss 32750000
5 Total Other comprehensive income 999200000





Details of Impact of Audit Qualification

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 BSR and Co LLP Yes 31-Jul-2025