| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 30-10-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 25-09-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Audited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 30-10-2025 21:45:00 |
| End date and time of board meeting | 30-10-2025 22:30:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 3,90,191.10 | 7,63,440.00 | |
| Other income | 7,464.30 | 15,559.10 | |
| Total income | 3,97,655.40 | 7,78,999.10 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 |
| (d) | Employee benefit expense | 2,24,269.20 | 4,38,718.10 |
| (e) | Finance costs | 4,377.10 | 8,559.40 |
| (f) | Depreciation, depletion and amortisation expense | 12,770.30 | 25,962.50 |
| (f) | Other Expenses | ||
| 1 | other expenses | 93,564.00 | 1,82,077.20 |
| 2 | Share of profit (loss) of equity accounted investees (net of tax) | 196.60 | 196.60 |
| Total other expenses | 93,760.60 | 1,82,273.80 | |
| Total expenses | 3,35,177.20 | 6,55,513.80 | |
| 3 | Total profit before exceptional items and tax | 62,478.20 | 1,23,485.30 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 62,478.20 | 1,23,485.30 |
| 6 | Tax expense | ||
| 7 | Current tax | 18,766.30 | 36,402.30 |
| 8 | Deferred tax | (3,195.50) | (3,994.70) |
| 9 | Total tax expenses | 15,570.80 | 32,407.60 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 46,907.40 | 91,077.70 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 46,907.40 | 91,077.70 |
| 17 | Other comprehensive income net of taxes | 3,058.90 | 13,050.90 |
| 18 | Total Comprehensive Income for the period | 49,966.30 | 1,04,128.60 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 46,907.40 | 91,077.70 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 49,966.30 | 1,04,128.60 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 19,026.90 | 19,026.90 | |
| Face value of equity share capital | 10 | 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 | 24.65 | 47.87 | |
| Diluted earnings (loss) per share from continuing operations | 24.54 | 47.67 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 24.65 | 47.87 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 24.54 | 47.67 | |
| 24 | Debt equity ratio | 0 | 0 |
| 25 | Debt service coverage ratio | 0 | 0 |
| 26 | Interest service coverage ratio | 0 | 0 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | For notes on financial results, please refer our intimation dated October 30, 2025 filed for approval of financial results. The same is also available on https://www.mphasis.com |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Non-current assets | ||
| Property, plant and equipment | 19,083.70 | ||
| Capital work-in-progress | 79.60 | ||
| Investment property | 0.00 | ||
| Goodwill | 4,46,834.10 | ||
| Other intangible assets | 1,27,670.50 | ||
| Intangible assets under development | 15,475.50 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Investments accounted for using equity method | 3,355.10 | ||
| Non-current financial assets | |||
| Non-current investments | 45,775.80 | ||
| Trade receivables, non-current | 43,855.30 | ||
| Loans, non-current | 0.00 | ||
| Other non-current financial assets | 25,711.80 | ||
| Total non-current financial assets | 1,15,342.90 | ||
| Deferred tax assets (net) | 40,481.50 | ||
| Other non-current assets | 1,56,145.00 | ||
| Total non-current assets | 9,24,467.90 | ||
| 2 | Current assets | ||
| Inventories | 0.00 | ||
| Current financial asset | |||
| Current investments | 1,00,596.10 | ||
| Trade receivables, current | 3,12,318.40 | ||
| Cash and cash equivalents | 1,09,961.90 | ||
| Bank balance other than cash and cash equivalents | 51,616.40 | ||
| Loans, current | 1,827.80 | ||
| Other current financial assets | 20,252.30 | ||
| Total current financial assets | 5,96,572.90 | ||
| Current tax assets (net) | 0.00 | ||
| Other current assets | 1,06,259.20 | ||
| Total current assets | 7,02,832.10 | ||
| 3 | Non-current assets classified as held for sale | 0.00 | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 | |
| Total assets | 16,27,300.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 19,026.90 | ||
| Other equity | 9,43,213.60 | ||
| Total equity attributable to owners of parent | 9,62,240.50 | ||
| Non controlling interest | 0.00 | ||
| Total equity | 9,62,240.50 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 0.00 | ||
| Trade payables, non-current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | ||
| Total Trade payable | 0.00 | ||
| Other non-current financial liabilities | 61,614.70 | ||
| Total non-current financial liabilities | 61,614.70 | ||
| Provisions, non-current | 5,445.50 | ||
| Deferred tax liabilities (net) | 15,880.70 | ||
| Deferred government grants, Non-current | 0.00 | ||
| Other non-current liabilities | 0.00 | ||
| Total non-current liabilities | 82,940.90 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 1,22,058.40 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 392.60 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 1,18,475.50 | ||
| Total Trade payable | 1,18,868.10 | ||
| Other current financial liabilities | 2,41,561.60 | ||
| Total current financial liabilities | 4,82,488.10 | ||
| Other current liabilities | 25,959.60 | ||
| Provisions, current | 40,896.70 | ||
| Current tax liabilities (Net) | 32,774.20 | ||
| Deferred government grants, Current | 0.00 | ||
| Total current liabilities | 5,82,118.60 | ||
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 | |
| Total liabilities | 6,65,059.50 | ||
| Total equity and liabilites | 16,27,300.00 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) | For notes on financial results, please refer our intimation dated October 30, 2025 filed for approval of financial results. The same is also available on https://www.mphasis.com |
|---|
| 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 | 01-07-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |||||
| Whether results are audited or unaudited | Audited | Audited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Banking and Financial Services | 2,01,614.20 | 3,98,407.00 | ||||
| 2 | Logistics and Transportation | 21,838.10 | 43,547.40 | ||||
| 3 | Technology Media and Telecom | 76,224.60 | 1,43,796.60 | ||||
| 4 | Insurance | 55,078.70 | 1,06,128.70 | ||||
| 5 | Others | 38,408.60 | 74,698.80 | ||||
| 6 | Unallocated - hedge | (2,973.10) | (3,138.50) | ||||
| Total Segment Revenue | 3,90,191.10 | 7,63,440.00 | |||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | 3,90,191.10 | 7,63,440.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Banking and Financial Services | 62,768.80 | 1,25,854.70 | ||||
| 2 | Logistics and Transportation | (1,157.20) | 101.60 | ||||
| 3 | Technology Media and Telecom | 19,004.10 | 32,049.50 | ||||
| 4 | Insurance | 17,870.30 | 35,704.00 | ||||
| 5 | Others | 14,257.00 | 26,971.90 | ||||
| 6 | Unallocated - hedge | (2,973.10) | (3,138.50) | ||||
| Total Profit before tax | 1,09,769.90 | 2,17,543.20 | |||||
| i. Finance cost | 4,377.10 | 8,559.40 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 42,914.60 | 85,498.50 | |||||
| Profit before tax | 62,478.20 | 1,23,485.30 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Banking and Financial Services | 0.00 | 0.00 | ||||
| 2 | Logistics and Transportation | 0.00 | 0.00 | ||||
| 3 | Technology Media and Telecom | 0.00 | 0.00 | ||||
| 4 | Insurance | 0.00 | 0.00 | ||||
| 5 | Others | 0.00 | 0.00 | ||||
| 6 | Unallocated - hedge | 0.00 | 0.00 | ||||
| Total Segment Asset | 0.00 | 0.00 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 0.00 | 0.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Banking and Financial Services | 0.00 | 0.00 | ||||
| 2 | Logistics and Transportation | 0.00 | 0.00 | ||||
| 3 | Technology Media and Telecom | 0.00 | 0.00 | ||||
| 4 | Insurance | 0.00 | 0.00 | ||||
| 5 | Others | 0.00 | 0.00 | ||||
| 6 | Unallocated - hedge | 0.00 | 0.00 | ||||
| Total Segment Liabilities | 0.00 | 0.00 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 0.00 | 0.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | For notes on financial results, please refer our intimation dated October 30, 2025 filed for approval of financial results. The same is also available on https://www.mphasis.com |
|---|
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | 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 | 437.30 | (219.70) |
| Total Amount of items that will not be reclassified to profit and loss | 437.30 | (219.70) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 108.10 | (59.50) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Net change in fair value of derivatives designated as cash flow hedges | (14,040.90) | (12,877.70) |
| 2 | Net change in fair value of investments in debt instrument carried at fair value through OCI | (113.10) | 25.00 |
| 3 | Exchange differences on translation of financial statements of foreign operations | 13,321.40 | 22,829.00 |
| Total Amount of items that will be reclassified to profit and loss | (832.60) | 9,976.30 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | (3,562.30) | (3,234.80) |
| 5 | Total Other comprehensive income | 3,058.90 | 13,050.90 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 30-09-2025 | ||||
| C | Whether results are audited or unaudited | Audited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 1,23,485.30 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 8,559.40 | |||||
| Adjustments for decrease (increase) in inventories | 0.00 | |||||
| Adjustments for decrease (increase) in trade receivables, current | (24,563.30) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (1,31,544.90) | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | (2,297.50) | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 17,263.80 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | (1,519.40) | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 25,962.50 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 8,856.90 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 82,273.10 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | (864.70) | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 9,066.90 | |||||
| Adjustments for share-based payments | 2,769.80 | |||||
| Adjustments for fair value losses (gains) | (5,380.50) | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | (1,626.20) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (31,177.90) | |||||
| Net cash flows from (used in) operations | 92,307.40 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 25,333.70 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 66,973.70 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 103.00 | |||||
| Purchase of property, plant and equipment | 4,511.80 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 0.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 0.00 | |||||
| Proceeds from sales of other long-term assets | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 0.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 0.00 | |||||
| Interest received | 4,132.20 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 61,673.70 | |||||
| Net cash flows from (used in) investing activities | 61,397.10 | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 955.90 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 28,665.40 | |||||
| Repayments of borrowings | 22,784.20 | |||||
| Payments of lease liabilities | 12,661.40 | |||||
| Dividends paid | 1,08,449.00 | |||||
| Interest paid | 4,768.80 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (1,19,042.10) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 9,328.70 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 1,998.70 | |||||
| Net increase (decrease) in cash and cash equivalents | 11,327.40 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 98,634.50 | |||||
| Cash and cash equivalents cash flow statement at end of period | 1,09,961.90 | |||||
| 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 | 31-07-2028 | ||
|---|---|---|---|---|---|