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 |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
09-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
30-01-2026 |
| 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 |
Standalone |
| 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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
09-02-2026 20:40:00 |
| End date and time of board meeting |
09-02-2026 21:00:00 |
| 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 |
| Whether statement on deviation or variation for proceeds of public issue, rights issue,
preferential issue, qualified institutions placement etc. is applicable to the company for the
current quarter? |
No |
| No. of times funds raised during the quarter |
|
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the
entity? |
Yes |
|
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 |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Standalone |
Standalone |
| 1 |
Income |
|
Revenue from operations |
43,269.00 |
1,26,880.00 |
|
Other income |
1,572.00 |
8,339.00 |
|
Total income |
44,841.00 |
1,35,219.00 |
| 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 |
30,062.00 |
87,795.00 |
| (e) |
Finance costs |
2,330.00 |
7,040.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,292.00 |
3,873.00 |
| (f) |
Other Expenses |
| 1 |
Subcontractor charges |
2,597.00 |
7,224.00 |
| 2 |
Software license cost |
1,913.00 |
4,682.00 |
| 3 |
Travelling and conveyance |
825.00 |
2,649.00 |
| 4 |
Advertising and business promotion expenses |
231.00 |
564.00 |
| 5 |
Legal and professional fees |
353.00 |
1,159.00 |
| 6 |
Recruitment charges |
286.00 |
780.00 |
| 7 |
Rent expenses |
175.00 |
456.00 |
| 8 |
Repairs and maintenance |
0.00 |
0.00 |
| 9 |
Corporate social responsibility expenditure |
173.00 |
489.00 |
| 10 |
Others |
604.00 |
2,035.00 |
|
Total other expenses |
7,157.00 |
20,038.00 |
|
Total expenses |
40,841.00 |
1,18,746.00 |
| 3 |
Total profit before exceptional items and tax |
4,000.00 |
16,473.00 |
| 4 |
Exceptional items |
(2,041.00) |
(2,041.00) |
| 5 |
Total profit before tax |
1,959.00 |
14,432.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
899.00 |
3,775.00 |
| 8 |
Deferred tax |
(343.00) |
(418.00) |
| 9 |
Total tax expenses |
556.00 |
3,357.00 |
| 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 |
1,403.00 |
11,075.00 |
| 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 |
1,403.00 |
11,075.00 |
| 17 |
Other comprehensive income net of taxes |
352.00 |
(999.00) |
| 18 |
Total Comprehensive Income for the period |
1,755.00 |
10,076.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
|
|
|
Total profit or loss, attributable to non-controlling interests |
|
|
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
|
|
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
|
|
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
3,005.00 |
3,005.00 |
|
Face value of equity share capital |
2 |
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 |
0.93 |
7.36 |
|
Diluted earnings (loss) per share from continuing operations |
0.93 |
7.35 |
| 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 |
0.93 |
7.36 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
0.93 |
7.35 |
| 24 |
Debt equity ratio |
0.8500 |
0.8500 |
| 25 |
Debt service coverage ratio |
3.9100 |
4.3800 |
| 26 |
Interest service coverage ratio |
2.7200 |
3.3400 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
Unaudited |
Unaudited |
| Nature of report standalone or
consolidated |
Standalone |
Standalone |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
IMSS |
0.00 |
0.00 |
| 2 |
PDES |
0.00 |
0.00 |
| 3 |
GBS |
0.00 |
0.00 |
|
Total Segment Revenue |
0.00 |
0.00 |
|
Less: Inter segment revenue |
|
|
|
Revenue from operations |
0.00 |
0.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
IMSS |
0.00 |
0.00 |
| 2 |
PDES |
0.00 |
0.00 |
| 3 |
GBS |
0.00 |
0.00 |
|
Total Profit before tax |
0.00 |
0.00 |
|
i. Finance cost |
|
|
|
ii. Other Unallocable Expenditure net off Unallocable income |
|
|
|
Profit before tax |
0.00 |
0.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
IMSS |
0.00 |
0.00 |
| 2 |
PDES |
0.00 |
0.00 |
| 3 |
GBS |
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 |
IMSS |
0.00 |
0.00 |
| 2 |
PDES |
0.00 |
0.00 |
| 3 |
GBS |
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 |
|
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 |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Standalone |
Standalone |
|
Other comprehensive income [Abstract] |
|
| 1 |
Amount of items that will not be reclassified to profit and loss |
|
| 1 |
Re-measurement gains/ (losses) on defined benefit plans |
585.00 |
340.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
585.00 |
340.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
147.00 |
86.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Net movement on effective portion of cash flow hedges |
(115.00) |
(1,675.00) |
|
Total Amount of items that will be reclassified to profit and loss |
(115.00) |
(1,675.00) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(29.00) |
(422.00) |
| 5 |
Total Other comprehensive income |
352.00 |
(999.00) |
Format for Disclosing Outstanding Default on Loans and Debt Securities
Amount in (Lakhs)
<
| Sr. No. |
Particulars |
Amount |
Remarks |
| 1. |
Loans / revolving facilities like cash credit
from banks / financial institutions |
| A |
Total amount outstanding as on date |
1,15,447.00 |
|
| B |
Of the total amount outstanding, amount of default as on date |
0.00 |
|
| 2. |
Unlisted debt securities i.e. NCDs and NCRPS
|
| A |
Total amount outstanding as on date |
8,000.00 |
|
| B |
Of the total amount outstanding, amount of default as on date |
0.00 |
|
| 3. |
Total financial indebtedness of the listed entity including short-term
and long-term debt |
0.00 |
|