Integrated Filing — IndAS



General information about company

Scrip Code 533179
NSE Symbol PERSISTENT
MSEI Symbol NOTLISTED
ISIN INE262H01021
Name of company Persistent Systems 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 20-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 20-01-2026   08:30:00
End date and time of board meeting 20-01-2026   15:30:00
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

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 3,77,820.50 10,69,251.20
Other income 4,049.60 14,693.40
Total income 3,81,870.10 10,83,944.60
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 2,60,059.10 7,38,988.90
(e) Finance costs 1,896.40 5,400.70
(f) Depreciation, depletion and amortisation expense 10,058.00 29,441.10
(f) Other Expenses
1 Purchase of software licenses 24,972.90 69,499.80
2 Legal and professional fees 3,257.10 14,316.80
3 Travelling and conveyance 6,127.90 16,793.90
4 Miscellaneous expenses 1,918.70 5,377.50
5 Recruitment expenses 932.50 2,363.30
6 Advertisement, conference and sponsorship fees 666.60 1,483.50
7 Rent 322.80 816.60
8 Allowance for expected credit loss (net) 1,568.90 2,592.00
9 Training and seminars 530.70 1,311.20
10 Other Expenses 4,156.80 12,933.70
Total other expenses 44,454.90 1,27,488.30
Total expenses 3,16,468.40 9,01,319.00
3 Total profit before exceptional items and tax 65,401.70 1,82,625.60
4 Exceptional items (8,902.50) (8,902.50)
5 Total profit before tax 56,499.20 1,73,723.10
6 Tax expense
7 Current tax 14,040.60 44,605.20
8 Deferred tax (1,486.80) (4,468.10)
9 Total tax expenses 12,553.80 40,137.10
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 43,945.40 1,33,586.00
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 43,945.40 1,33,586.00
17 Other comprehensive income net of taxes 1,258.90 3,999.30
18 Total Comprehensive Income for the period 45,204.30 1,37,585.30
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 43,945.40 1,33,586.00
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 45,204.30 1,37,585.30
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 7,887.50 7,887.50
Face value of equity share capital 5 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 28.15 85.89
Diluted earnings (loss) per share from continuing operations 27.94 85.29
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 28.15 85.89
Diluted earnings (loss) per share from continuing and discontinued operations 27.94 85.29
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)



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 / 193 dated January 20, 2026, which covers the consolidated 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 Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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, Financial Services and Insurance (BFSI) 1,32,131.70 3,69,702.10
2 Healthcare & Life Sciences 96,046.70 2,70,588.90
3 Software, Hi-Tech and Emerging Industries 1,49,642.10 4,28,960.20
Total Segment Revenue 3,77,820.50 10,69,251.20
Less: Inter segment revenue 0.00 0.00
Revenue from operations 3,77,820.50 10,69,251.20
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Banking, Financial Services and Insurance (BFSI) 44,833.70 1,27,168.50
2 Healthcare & Life Sciences 35,321.20 1,00,337.10
3 Software, Hi-Tech and Emerging Industries 49,574.70 1,51,021.70
Total Profit before tax 1,29,729.60 3,78,527.30
i. Finance cost 1,896.40 5,400.70
ii. Other Unallocable Expenditure net off Unallocable income 71,334.00 1,99,403.50
Profit before tax 56,499.20 1,73,723.10
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Banking, Financial Services and Insurance (BFSI) 86,911.40 86,911.40
2 Healthcare & Life Sciences 58,741.40 58,741.40
3 Software, Hi-Tech and Emerging Industries 2,04,314.70 2,04,314.70
Total Segment Asset 3,49,967.50 3,49,967.50
Un-allocable Assets 7,40,707.20 7,40,707.20
Net Segment Asset 10,90,674.70 10,90,674.70
4 Segment Liabilities
Segment Liabilities
1 Banking, Financial Services and Insurance (BFSI) 0.00 0.00
2 Healthcare & Life Sciences 0.00 0.00
3 Software, Hi-Tech and Emerging Industries 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 3,13,919.10 3,13,919.10
Net Segment Liabilities 3,13,919.10 3,13,919.10
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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 Remeasurements of the defined benefit liabilities / asset (811.50) 279.40
Total Amount of items that will not be reclassified to profit and loss (811.50) 279.40
2 Income tax relating to items that will not be reclassified to profit or loss (189.20) 70.30
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of cash flow hedge (net of tax) (725.10) (8,401.00)
2 Exchange differences in translating the financial statements of foreign operations 2,423.80 10,076.80
Total Amount of items that will be reclassified to profit and loss 1,698.70 1,675.80
4 Income tax relating to items that will be reclassified to profit or loss (182.50) (2,114.40)
5 Total Other comprehensive income 1,258.90 3,999.30