Integrated Filing — IndAS



General information about company

Scrip Code 544172
NSE Symbol INDGN
MSEI Symbol NOTLISTED
ISIN INE065X01017
Name of company Indegene 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 29-04-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth 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 Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 29-04-2026   17:30:00
End date and time of board meeting 29-04-2026   19:10:00
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



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Unaudited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,00,340.00 3,51,050.00
Other income 1,080.00 7,200.00
Total income 1,01,420.00 3,58,250.00
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 63,240.00 2,19,770.00
(e) Finance costs 720.00 1,930.00
(f) Depreciation, depletion and amortisation expense 4,180.00 12,640.00
(f) Other Expenses
1 Other expenses 20,740.00 69,380.00
Total other expenses 20,740.00 69,380.00
Total expenses 88,880.00 3,03,720.00
3 Total profit before exceptional items and tax 12,540.00 54,530.00
4 Exceptional items (2,030.00) (2,030.00)
5 Total profit before tax 10,510.00 52,500.00
6 Tax expense
7 Current tax 2,260.00 17,630.00
8 Deferred tax 280.00 (5,240.00)
9 Total tax expenses 2,540.00 12,390.00
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 7,970.00 40,110.00
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 7,970.00 40,110.00
17 Other comprehensive income net of taxes 5,500.00 13,940.00
18 Total Comprehensive Income for the period 13,470.00 54,050.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 7,970.00 40,110.00
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 5,500.00 13,940.00
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 4,810.00 4,810.00
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 3,09,060.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.32 16.72
Diluted earnings (loss) per share from continuing operations 3.3 16.62
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 3.32 16.72
Diluted earnings (loss) per share from continuing and discontinued operations 3.3 16.62
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Earnings per share is not annualised for quarter and nine months ended All amounts in INR millions except share data and where otherwise stated 1 The above Consolidated Financial Results of Indegene Limited the Company or the Parent or the Holding Company together with its affiliates collectively the Group have been prepared in accordance with Indian Accounting Standards Ind AS 34 Interim Financial Reporting recognition and measurement principles of Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Act 2013 as amended read with the relevant rules issued thereunder and in terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 the Regulations Due to rounding off the numbers presented throughout may not add up precisely to the totals Caret Symbol in the financial information denote amounts less than INR 50 Lakh 2 The above Consolidated Financial Results have been reviewed by the Audit Committee in the meeting held on 28 April 2026 and approved by the Board of Directors at its meeting held on 29 April 2026 The figures for the quarter ended 31 March 2026 and 31 March 2025 are the balancing figures between audited figures in respect of full financial year and pubished unaudited year to date figures upto the end of the third quarter of the current financial year which were subject to limited review 3The Consolidated Financial Results for the quarter and year ended 31 March 2026 are available on the National Stock Exchange of India Limited URL wwwnseindiacom the BSE Limited website URL wwwbseindiacom and on the Company s website URL wwwindegenecom investor relations 4 During the year ended 31 March 2025 the Company had completed Initial Public Offer IPO of 40766550 equity shares of face value of INR 2 each at an issue price of INR 452 per share Issue price of INR 422 including a share premium of INR 420 per share for employee quota towards fresh issue comprising fresh issue of 16833818 shares aggregating to INR 7600 and offer for sale of 23932732 shares by selling shareholders aggregating to INR 10818 The equity shares of the Company are listed in National Stock Exchange of India Limited NSE and BSE Limited BSE on 13 May 2024 The Company has received an amount of INR 7246 net of Company s share of IPO expenses of INR 354 retained in the Public Offer Account to the extent unpaid from the proceeds of the fresh issue Out of the Company s shares of IPO expenses INR 319 has been adjusted to securities premium The utilization of IPO proceeds of INR 7246 Repayment or prepayment of indebtedness of one of the material subsidiary ILSL Holdings Inc The amount to be utilised as per the offer document is 3950 The amount utilized up to 31 March 2026 is 3950 The amount unutilized as of 31 March 2026 is nil Funding the capital expenditure requirements of the Company and one of the material subsidiary Indegene Inc The amount to be utilised as per the offer document is 644 The amount utilized up to 31 March 2026 is 577 The amount unutilized as of 31 March 2026 is 67 Technology cybersecurity and cloud infrastructure related cost The amount to be utilised as per the offer document is 350 The amount utilized up to 31 March 2026 is 253 The amount unutilized as of 31 March 2026 is 97 General corporate purposes and inorganic growth The amount to be utilised as per the offer document is 2302 The amount utilized up to 31 March 2026 is 2294 The amount unutilized as of 31 March 2026 is 8 The total amount to be utilised as per the offer document is 7246 The total amount utilized up to 31 March 2026 is 7074 The total amount unutilized as of 31 March 2026 is 172



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 19,400.00
Capital work-in-progress 1,180.00
Investment property
Goodwill 1,13,430.00
Other intangible assets 48,330.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other financial assets 8,040.00
Total of other non-current financial assets 8,040.00
Total non-current financial assets 8,040.00
Deferred tax assets (net) 7,680.00
Other non-current assets
1 Non-current tax assets (net) 1,720.00
2 Other non-current assets 410.00
Total of other non-current assets 2,130.00
Total non-current assets 2,00,190.00
2 Current assets
Inventories 0.00
Current financial asset
Current investments 1,09,950.00
Trade receivables, current 98,180.00
Cash and cash equivalents 30,080.00
Bank balance other than cash and cash equivalents 8,110.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 1,030.00
Total current financial assets 2,47,350.00
Current tax assets (net) 650.00
Other current assets
1 Other current assets 13,840.00
Total of other current assets 13,840.00
Total current assets 2,61,840.00
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 4,62,030.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 4,810.00
Other equity 3,09,060.00
Total equity attributable to owners of parent 3,13,870.00
Non controlling interest 0.00
Total equity 3,13,870.00
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
1 Lease liabilities 10,500.00
2 Other financial liabilities 20,310.00
Total of other non-current financial liabilities 30,810.00
Total non-current financial liabilities 30,810.00
Provisions, non-current 8,730.00
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 39,540.00
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 260.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 17,810.00
Total Trade payable 18,070.00
Other current financial liabilities
1 Lease liabilities 3,940.00
2 Other financial liabilities 30,550.00
Total of other current financial liabilities 34,490.00
Total current financial liabilities 52,560.00
Other current liabilities 43,250.00
1 Other current liabilities 43,250.00
Total of other current liabilities 43,250.00
Provisions, current 7,980.00
Current tax liabilities (Net) 4,830.00
Deferred government grants, Current
Total current liabilities 1,08,620.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 1,48,160.00
Total equity and liabilites 4,62,030.00
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) 1 Pursuant to the Special Resolution passed at the Shareholders Meeting held on 12 August 2025 the Company has revised the objects as per offer document As per the revised objects an amount of INR 37 is adjusted from funding capital expenditure requirements towards repayment of indebtedness of ILSL Holdings Inc for the difference arising due to exchange rate fluctuation as on the date of offer document and as on the date of repayment Further an amount of INR 350 is reclassified from funding capital expenditure requirement towards utilization for services including cloud infrastructure and security services productivity tools cybersecurity and support services availed by the Company and Indegene Inc Further the Board of Directors of the Company has approved the transfer of unutilized IPO expense towards funding capital expenditure requirement by way of Board Resolution passed on 29 January 2026 The unutilized amount of INR 2 has been transferred to the net IPO proceeds thereby increasing it from INR 7244 to INR 7246 and earmarked for funding capital expenditure requirements at the Company s office premises 2 During the year ended 31 March 2025 the Company has repaid loan of USD 47 Million INR 3950 outstanding in the books of ILSL Holdings Inc material subsidiary in line with Object 1 of the offer document The amount of INR 37 utilised over and above the maximum amount specified as per the original amount as per offer document of INR 3913 was due to exchange rate fluctuation as on the date of offer document and as on the date of payment The Special Resolution passed on 12 August 2025 revises the object amount to adjust this difference Out of the net proceeds which were unutilised as at 31 March 2026 INR 151 31 March 2025 INR 980 are temporarily invested in fixed deposits INR 19 31 March 2025 INR 41 is held in the Company s monitoring account while the balance amount of INR 2 31 March 2025 Nil is held in the public offer account 5 During the year ended 31 March 2026 613772 options have been granted under Employee Restricted Stock Unit plan 2020 RSU 2020 318251 options have been granted under Employee Stock Option Plan 2020 ESOP 2020 and 56462 options have been granted under Company Share Option Plan 2022 CSOP 2022 to the eligible employee of the Company 670418 options under RSU 2020 plan 215192 options under ESOP 2020 plan and 7782 options under ESOP 2020 planhave been exercised during the year 6 Acquisition of MJL Communications Group Ltd On 25 March 2025 the Group had obtained control of MJL Communications Group Ltd MJL by acquiring 100 percent of its shares The acquisition was consummated for a consideration of INR 411 which includes earnout payment of INR 150 The contingent consideration is based on the performance of MJL during the fiscal year beginning 01 April 2025 and ending 31 March 2027 and range of contingent consideration payable is between Nil to INR 172 The Group has concluded that the acquisition is business and did the provisional PPA for the same during year ended 31 March 2025 which was finalised during the year ended 31 March 2026 The fair value of net assets acquired on the acquisition date as a part of the transaction amounted to INR 98 The excess of purchase consideration over the fair value of net assets acquired has been attributed towards the identifiable intangible assets aggregating to INR 174 and goodwill aggregating to INR 139 7 Acquisition of Biopharm Parent Holdings Inc On 30 September 2025 the Group has entered into a stock purchase agreement with BioPharm Parent Holding Inc BioPharm and Engage Acquisition Corp Seller to acquire 100 percent interest in BioPharm a specialized marketing services agency part of Omnicom Health Group for an aggregate purchase consideration of INR 8 821 million USD 99 point 77 million including deferred and contingent earn out consideration Further On 01 October 2025 the Group had obtained control of BioPharm The Company is a full service healthcare marketing agency which helps brand teams at pharmaceutical and biotech companies execute customized marketing campaigns through a comprehensive portfolio of proprietary program offerings The acquisition was consummated for a consideration of INR 8821 million which includes earnout payment of INR 2134 million The contingent consideration is based on the performance of Biopharm during the fiscal year 2025 and 2026 and range of contingent consideration payable is between Nil to INR 707 million USD 8 million for the year 2025 and Nil to INR 1680 USD 19 million for the year 2026 The Group believes that the acquisition will strengthen the Group s commercialization portfolio by integrating advanced AI and digital advertising technologies enabling pharmaceutical companies to achieve more precise scalable and measurable marketing outcomes The Group has concluded that the acquired set is a business The fair value of net assets acquired including the identified intangibles as on the acquisition date as a part of the transaction amounted to INR 2392 The excess of purchase consideration over the fair value of net assets acquired has been attributed towards goodwill The goodwill of INR 6429 comprises value of acquired workforce and expected synergies arising from the acquisition Net assets acquired included INR 222 INR 620 INR 984 INR 60 INR 557 and INR 1095 of Cash and cash equivalents trade receivable unbilled revenue other assets accounts payable and other liabilities respectively None of the trade receivables have been impaired and it is expected that its full contractual amount can be collected Goodwill is allocated to Enterprise Commercial Solutions segment and is not deductible for income tax purposes of respective country tax laws The aggregate cost incurred for the acquisition is INR 123 If the acquisition had occurred on 01 April 2025 management estimates that the annual consolidated revenue for the Group would have been INR 38343 and the annual profit before taxes for the year for the Group would have been INR 6369 The pro forma amounts are not necessarily indicative of the results that would have occurred if the acquisitions had occurred on date indicated or that may result in the future 8 Acquisition of Warn & Co Limited On 16 October 2025 the Group acquired 100 percent interest in Warn & Co Limited a specialized transformation consulting firm for an aggregate purchase consideration of INR 464 GBP 4 million including an earnout component The acquisition has been accounted for as a business combination under Ind AS 103 The fair value of net assets acquired on the acquisition date as part of the transaction amounted to INR 219 GBP 2 million The excess of purchase consideration over the fair value of net assets acquired has been attributed towards the indentifiable intangible assets aggregating to INR 136 GBP 1 and goodwill aggregating to INR 109 GBP 1 million 9 Acquisition of Cake Kommunikations Holdings GmbH On 10 November 2025 the Group had entered into a stock purchase agreement to acquire Cake Kommunikations Holdings GmbH an SPV created to hold 70percent in Cake Kommunikations GmbH AT 100 percent in CAKE Kommunikations GmbH DE and 100 percent in CAKE Kommunikations AG Switzerland and 30 percent in Cake Kommunikations GmbH AT from Werner Hinterberger [Collectively Cake Group ] an advertising agency specialized in healthcare and pharmaceutical communication for an aggregate purchase consideration of INR 904 EUR 9 million including earnout consideration The Group believes that the acquisition will enable the Group to expand its healthcare marketing and communication capabilities in Europe specifically targeting the DACH region Germany Austria and Switzerland thereby strengthening the Group s footprint by offering specialized high touch marketing services Further on 30 January 2026 the Group had obtained control of Cake Group and has carried out the provisional purchase price allocation for the acquisition during the quarter ended 31 March 2026 and the same will be finalised within the measurement period but in no event later than one year following the date of acquisition 30 January 2026 10 Exceptional item Litigation expenses During the year 2020 21 Indegene Inc a subsidiary of the Company was named in a class action lawsuit filed in the US District Court of New Jersey alleging non compliance with the Telephone Consumer Protection Act of 1991 TCPA by sending unsolicited fax advertisements without the recipient s prior express invitation or permission Plaintiff initiated this matter through the filing of its Class Action Complaint against Indegene Inc Indegene Encima Inc Indegene Wincere Inc and Indegene Healthcare LLC collectively Indegene or Defendants seeking the Court to award actual monetary loss from the alleged TCPA violations in an amount to be proven in Court or the sum of USD 500 for each violation whichever is greater and that the Court award treble damages of USD 1500 if the violations are deemed wilful or knowing Additionally the Plaintiff seeks the Court award pre judgment interest and costs to be determined upon presentation of suitable evidentiary support During the year ended 31 March 2026 the matter progressed to mediation and the Group agreed in principle to a mediator proposed settlement framework providing for a maximum settlement amount of Rs 417 USD 5 million The proposed settlement is structured as a claims made arrangement whereby the actual outflow is contingent upon valid claims submitted by eligible class members and unclaimed amounts if any revert to the Group The proposed settlement remains subject to execution of definitive agreements and approval by the Court Based on the current status of the proceedings and Groups assessment supported by external legal advice the Group has concluded that a present obligation exists and that an outflow of economic resources is probable and can be reliably estimated Accordingly the Group has recognised a provision of Rs 203 USD 2 million including estimated legal costs representing best estimate of the expenditure required to settle the obligation as at the reporting date 11 On 31 December 2025 Indegene Inc and Trilogy Writing and Consulting GmbH the step down subsidiaries of the Company signed a Share Purchase Agreement to acquire 100 percent equity shares of Trilogy Writing & Consulting Inc formerly Trilogy Writing and Consulting ULC a wholly owned subsidiary of Trilogy Writing and Consulting GmbH for a cash consideration of EURO 329014 Subsequently on 01 January 2026 the Company s step down subsidiaries Indegene Aptilon Services Inc and Trilogy Writing & Consulting Inc both wholly owned by Indegene Inc USA amalgamated to form Indegene Healthcare Canada Inc During the current year the Group realigned its organisation structure by way of sale of investment in DT Associates Research and Consulting Services Limited subsidiary of ILSL Holding Inc and Trilogy Writing and Consulting Limited subsidiary of Trilogy Writing & Consulting GmbH to Indegene Healthcare UK Limited subsidiary of Indegene Ireland Limited for a consideration of GBP 2001000 and GBP 702348 respectively pursuant to a Share Purchase Agreement dated 01 March 2026 12 On 21 November 2025 the Government of India notified provisions of the Code on Wages 2019 the Industrial Relations Code 2020 the Code on Social Security 2020 and the Occupational Safety Health and Working Conditions Code 2020 Labour Codes which consolidate twenty nine existing labour laws into a unified framework governing employee benefits during employment and post employment The Labour Codes amongst other things introduces changes including a uniform definition of wages and enhanced benefits relating to leave The Company has considered restructured compensation of its employees with effect from 01 April 2026 and assessed the impact of the changes consistent with the Labour Codes draft rules FAQs and legal opinion The Company based on the evaluation of the labour code has concluded that these changes do not have any material impact on the Company s Consolidated Financial Results In case of any further clarification from the Government on other aspects of the New Labour Codes the Company will evaluate and account for differential impact if any in subsequent periods on the Consolidated Financial Results 13Contingencies During the year the Company received a draft transfer pricing order dated 18 March 2026 pertaining to Assessment Year 2023 24 issued by the Transfer Pricing Officer under the provisions of the Income tax Act 1961 proposing adjustments to the Company s returned income in respect of international transactions with associated enterprises The proposed transfer pricing adjustment in the draft order aggregates to INR 1114 the amount of tax demand will be as per the final order which is not received as on date The Company has exercised its option to seek resolution of the proposed adjustment through the Mutual Agreement Procedure MAP in accordance with the applicable tax treaty provisions between India and the relevant treaty jurisdiction s The MAP application has been filed within the prescribed timelines Based on management s assessment supported by external tax advice and considering the merits of the case including the Company s transfer pricing documentation economic analyses and relevant judicial precedents management believes that the matter is effectively contestable and that it is not probable that an outflow of resources will be required to settle the obligation Accordingly no provision has been recognised in the financial statements as at the reporting date and the proposed exposure has been disclosed as a contingent liability pending resolution under the MAP process



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Unaudited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Enterprise Medical Solutions 25,370.00 92,980.00
2 Enterprise Commercial Solutions 71,930.00 2,46,050.00
3 Others 3,040.00 12,020.00
Total Segment Revenue 1,00,340.00 3,51,050.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 1,00,340.00 3,51,050.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Enterprise Medical Solutions 6,720.00 24,350.00
2 Enterprise Commercial Solutions 12,120.00 44,920.00
3 Others (1,630.00) (3,270.00)
Total Profit before tax 17,210.00 66,000.00
i. Finance cost 710.00 1,930.00
ii. Other Unallocable Expenditure net off Unallocable income 5,990.00 11,570.00
Profit before tax 10,510.00 52,500.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Enterprise Medical Solutions 0.00 0.00
2 Enterprise Commercial Solutions 0.00 0.00
3 Others 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 Enterprise Medical Solutions 0.00 0.00
2 Enterprise Commercial Solutions 0.00 0.00
3 Others 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)



Text Block

Textual Information(2) 14 Segment information Effective 01 October 2025 the Group has reorganised its segments by merging Brand Activation Segment as part of Enterprise Commercial Solutions in line with the manner in which the Chief operating decision maker reviews and evaluates performance of the business of the Group Pursuant to the above in accordance with the requirement specified in Ind AS 108 the comparative period information has been recasted to give the effect of this change Subsequent to the above change the Group will now have only 2 reportable segment ie Enterprise Commercial Solutions and Enterprise Medical Solutions Segment wise revenue and results are as followsOthers mainly comprises of consultancy and clinical business Notes on Segment information Operating segments are identified as components of an enterprise for which discrete financials information is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and assessing performance The Group s chief operating decision maker is the Chief Executive Officer and Executive Director Assets and liabilities used in the Group s business are not identified to any of the operating segments as these are used interchangeably between segments Management believes that it is currently not practicable to provide segment disclosures relating to total assets and liabilities since a meaningful segregation of the available data is onerous 15 The Board of Directors in its meeting on 29 April 2026 have proposed a final dividend of INR 225 per equity shares for the financial year ended 31 March 2026 The proposal is subject to the approval of shareholders at the ensuing Annual General Meeting and if approved would result in a cash outflow of approximately INR 542 Notes to Assets and Liabilites: a Property plant and equipment includes Right-of-use assets of INR 1354 b Trade receivables current consists Billed Revenue INR 7702 and Unbilled revenue of INR 2116 Statement of Cash Flow includes following aggregations 1 Cash flows from Operating Activities Other adjustments for non-cash items a Exceptional items - Provision for litigation expenses 203 b Net gain on disposal / fair valuation of investments Negative 300 c Gain on termination of lease negative 9 d Loss on sale of fixed assets Negative 1 e Bad debts written off 8 2 Cash flows from Investing Activities Other Inflow Outflows of cash includes a Payment for acquisition of business, net of cash acquired negative INR 7235 a Purchase of investments accounted using FVTPL negative INR 35616 b Proceeds from redemption of investments INR 38090 c Investments in fixed deposits negative INR negative 3663 d Redemption or maturity of fixed deposit INR 3617 3 Cash flows from Financing Activities Proceeds from issuing shares is net of share issue expenses



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Unaudited 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 Remeasurement of defined benefit obligation (10.00) 410.00
Total Amount of items that will not be reclassified to profit and loss (10.00) 410.00
2 Income tax relating to items that will not be reclassified to profit or loss (10.00) 100.00
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translating the financial statements of foreign operations 5,990.00 14,120.00
2 Net change in fair value of forward contracts designated as cash flow hedges (660.00) (660.00)
Total Amount of items that will be reclassified to profit and loss 5,330.00 13,460.00
4 Income tax relating to items that will be reclassified to profit or loss (170.00) (170.00)
5 Total Other comprehensive income 5,500.00 13,940.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
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 52,500.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,590.00
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current 350.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (2,310.00)
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 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 0.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 14,370.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 12,650.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 2,210.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 540.00
Adjustments for dividend income 1,920.00
Adjustments for interest income 1,710.00
Adjustments for share-based payments 2,560.00
Adjustments for fair value losses (gains) 0.00
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 (990.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 27,340.00
Net cash flows from (used in) operations 79,840.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 14,760.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 65,080.00
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 0.00
Purchase of property, plant and equipment 4,430.00
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 1,260.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (48,070.00)
Net cash flows from (used in) investing activities (51,240.00)
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 530.00
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 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 3,990.00
Dividends paid 4,800.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (8,260.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 5,580.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 400.00
Net increase (decrease) in cash and cash equivalents 5,980.00
Cash and cash equivalents cash flow statement at beginning of period 24,100.00
Cash and cash equivalents cash flow statement at end of period 30,080.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 Deloitte Haskins & Sells Yes 30-04-2028