Integrated Filing — IndAS



General information about company
Scrip Code 532400
NSE Symbol BSOFT
MSEI Symbol NOTLISTED
ISIN INE836A01035
Name of company Birlasoft 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 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-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 07-Aug-2025   13:30:00
End date and time of board meeting 07-Aug-2025   15:00:00
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 12848980000
Other income 331010000
Total income 13179990000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 168060000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 38480000
(d) Employee benefit expense 7786640000
(e) Finance costs 49620000
(f) Depreciation, depletion and amortisation expense 207720000
(f) Other Expenses
1 Other expenses 3267740000 3267740000
Total other expenses 3267740000
Total expenses 11518260000
3 Total profit before exceptional items and tax 1661730000
4 Exceptional items 0
5 Total profit before tax 1661730000
6 Tax expense
7 Current tax 615280000
8 Deferred tax -17890000
9 Total tax expenses 597390000
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 1064340000
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 1064340000
17 Other comprehensive income net of taxes 303140000
18 Total Comprehensive Income for the period 1367480000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1064340000
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 303140000
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 555780000
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 3.81
Diluted earnings (loss) per share from continuing operations 3.78
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 3.81
Diluted earnings (loss) per share from continuing and discontinued operations 3.78
24 Debt equity ratio 0.0028
25 Debt service coverage ratio 1
26 Interest service coverage ratio 1
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio Debt service coverage ratio is 9.42 times which is 942%.
Interest service coverage ratio Interest service coverage ratio is 27.82 times which is 2782%.


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 Banking, Financial Services and Insurance 3129350000 3129350000
2 Manufacturing 4900940000 4900940000
3 Energy and Utilities 2245300000 2245300000
4 Life Sciences & Services 2573390000 2573390000
Total Segment Revenue 12848980000
Less: Inter segment revenue 0 0
Revenue from operations 12848980000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Banking, Financial Services and Insurance 860150000 860150000
2 Manufacturing 1037170000 1037170000
3 Energy and Utilities 787280000 787280000
4 Life Sciences & Services 428210000 428210000
Total Profit before tax 3112810000
i. Finance cost 49620000 49620000
ii. Other Unallocable Expenditure net off Unallocable income 1401460000 1401460000
Profit before tax 1661730000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Banking, Financial Services and Insurance 0 0
2 Manufacturing 0 0
3 Energy and Utilities 0 0
4 Life Sciences & Services 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Banking, Financial Services and Insurance 0 0
2 Manufacturing 0 0
3 Energy and Utilities 0 0
4 Life Sciences & Services 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 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 Remeasurements of defined benefit plans -4790000 -4790000
Total Amount of items that will not be reclassified to profit and loss -4790000
2 Income tax relating to items that will not be reclassified to profit or loss -1210000
3 Amount of items that will be reclassified to profit and loss
1 (i) Exchange differences in translating of foreign operations 280500000 280500000
2 (ii) Net gains/(losses) on cash flow hedges 34800000 34800000
Total Amount of items that will be reclassified to profit and loss 315300000
4 Income tax relating to items that will be reclassified to profit or loss 8580000
5 Total Other comprehensive income 303140000