Integrated Filing — IndAS



General information about company
Scrip Code 543227
NSE Symbol HAPPSTMNDS
MSEI Symbol NOTLISTED
ISIN INE419U01012
Name of company HAPPIEST MINDS TECHNOLOGIES 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 29-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-Jul-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 Multi segment
Description of single segment
Start date and time of board meeting 29-Jul-2025   12:00:00
End date and time of board meeting 29-Jul-2025   12:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 5499000000
Other income 300300000
Total income 5799300000
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 3754500000
(e) Finance costs 248200000
(f) Depreciation, depletion and amortisation expense 223600000
(f) Other Expenses
1 Subcontractor charges 365400000 365400000
2 Software license cost 139300000 139300000
3 Travelling and conveyance 97300000 97300000
4 Advertising and business promotion expenses 19600000 19600000
5 Legal and professional fees 54600000 54600000
6 Recruitment charges 22600000 22600000
7 Rent expenses 15400000 15400000
8 Repairs and maintenance 25100000 25100000
9 Corporate social responsibility expenditure 18100000 18100000
10 Others 46900000 46900000
Total other expenses 804300000
Total expenses 5030600000
3 Total profit before exceptional items and tax 768700000
4 Exceptional items 0
5 Total profit before tax 768700000
6 Tax expense
7 Current tax 218400000
8 Deferred tax -21000000
9 Total tax expenses 197400000
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 571300000
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 571300000
17 Other comprehensive income net of taxes 7700000
18 Total Comprehensive Income for the period 579000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 571300000
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 579000000
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 300300000
Face value of equity share capital 2
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 3.79
Diluted earnings (loss) per share from continuing operations 3.79
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 3.79
Diluted earnings (loss) per share from continuing and discontinued operations 3.79
24 Debt equity ratio 0.0078
25 Debt service coverage ratio 0.0532
26 Interest service coverage ratio 0.0424
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)
1 IMSS 944500000 944500000
2 PDES 4419100000 4419100000
3 GBS 135400000 135400000
Total Segment Revenue 5499000000
Less: Inter segment revenue
Revenue from operations 5499000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 IMSS 266600000 266600000
2 PDES 1025800000 1025800000
3 GBS 2400000 2400000
Total Profit before tax 1294800000
i. Finance cost 116600000 116600000
ii. Other Unallocable Expenditure net off Unallocable income 409500000 409500000
Profit before tax 768700000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 IMSS 1113000000 1113000000
2 PDES 14925700000 14925700000
3 GBS 49500000 49500000
Total Segment Asset 16088200000 16088200000
Un-allocable Assets 17268500000 17268500000
Net Segment Asset 33356700000 33356700000
4 Segment Liabilities
Segment Liabilities
1 IMSS 156800000 156800000
2 PDES 9525200000 9525200000
3 GBS 800000 800000
Total Segment Liabilities 9682800000 9682800000
Un-allocable Liabilities 7330800000 7330800000
Net Segment Liabilities 17013600000 17013600000
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 Exchange difference on translation of foreign operation -2300000 -2300000
2 Net movement on effective portion of cash flow hedges [gains/ (losses)] 12700000 12700000
Total Amount of items that will not be reclassified to profit and loss 10400000
2 Income tax relating to items that will not be reclassified to profit or loss 3200000
3 Amount of items that will be reclassified to profit and loss
1 Re-measurement of defined benefit plans 700000 700000
Total Amount of items that will be reclassified to profit and loss 700000
4 Income tax relating to items that will be reclassified to profit or loss 200000
5 Total Other comprehensive income 7700000