Integrated Filing — IndAS



General information about company

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 29-04-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-03-2026
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 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 29-04-2026   19:00:00
End date and time of board meeting 29-04-2026   21:35:00
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 Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 4,24,266.80 15,87,964.70
Other income 10,791.70 32,589.00
Total income 4,35,058.50 16,20,553.70
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 2,30,761.40 8,91,871.00
(e) Finance costs 7,733.80 20,405.80
(f) Depreciation, depletion and amortisation expense 15,279.60 55,527.30
(f) Other Expenses
1 Other Expenses 1,12,979.60 3,97,755.00
2 Share of loss of equity accounted investees, net of tax 172.40 520.40
Total other expenses 1,13,152.00 3,98,275.40
Total expenses 3,66,926.80 13,66,079.50
3 Total profit before exceptional items and tax 68,131.70 2,54,474.20
4 Exceptional items 0.00 (3,547.70)
5 Total profit before tax 68,131.70 2,50,926.50
6 Tax expense
7 Current tax 11,587.00 64,259.00
8 Deferred tax 5,580.70 407.30
9 Total tax expenses 17,167.70 64,666.30
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 50,964.00 1,86,260.20
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 50,964.00 1,86,260.20
17 Other comprehensive income net of taxes 4,257.90 21,395.10
18 Total Comprehensive Income for the period 55,221.90 2,07,655.30
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 50,964.00 1,86,260.20
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 4,257.90 21,395.10
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 19,082.70 19,082.70
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 26.73 97.82
Diluted earnings (loss) per share from continuing operations 26.68 97.54
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 26.73 97.82
Diluted earnings (loss) per share from continuing and discontinued operations 26.68 97.54
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) For notes on financial results, please refer our intimation dated 29 April 2026 filed for approval of financial results. The same is also available on https://www.mphasis.com



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 19,325.40
Capital work-in-progress 5.80
Investment property 0.00
Goodwill 4,76,768.40
Other intangible assets 77,616.40
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 41,544.50
Trade receivables, non-current 27,907.70
Loans, non-current 0.00
Other non-current financial assets
1 Other Financial Assets 21,151.40
Total of other non-current financial assets 21,151.40
Total non-current financial assets 90,603.60
Deferred tax assets (net) 43,478.90
Other non-current assets
1 Right of use assets 69,836.10
2 Equity accounted investees 3,246.60
3 Other tax assets 95,750.90
4 Other assets 74,852.40
Total of other non-current assets 2,43,686.00
Total non-current assets 9,51,484.50
2 Current assets
Inventories 0.00
Current financial asset
Current investments 1,32,116.10
Trade receivables, current 4,19,272.20
Cash and cash equivalents 1,12,292.20
Bank balance other than cash and cash equivalents 62,978.60
Loans, current 1,089.40
Other current financial assets
Total of other current financial assets 14,817.90
Total current financial assets 7,42,566.40
Current tax assets (net) 0.00
Other current assets
1 Other assets 84,141.50
Total of other current assets 84,141.50
Total current assets 8,26,707.90
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 17,78,192.40
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 19,082.70
Other equity 10,55,288.50
Total equity attributable to owners of parent 10,74,371.20
Non controlling interest 0.00
Total equity 10,74,371.20
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 60,998.70
2 Other financial liabilities 16,002.90
Total of other non-current financial liabilities 77,001.60
Total non-current financial liabilities 77,001.60
Provisions, non-current 8,570.10
Deferred tax liabilities (net) 17,294.50
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 1,02,866.20
Current liabilities
Current financial liabilities
Borrowings, current 1,79,288.50
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 547.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,35,131.30
Total Trade payable 1,35,678.30
Other current financial liabilities
1 Lease liabilities 21,680.40
2 Other financial liabilities 1,77,262.20
Total of other current financial liabilities 1,98,942.60
Total current financial liabilities 5,13,909.40
Other current liabilities 30,229.60
1 Other liabilities 30,229.60
Total of other current liabilities 30,229.60
Provisions, current 28,150.80
Current tax liabilities (Net) 28,665.20
Deferred government grants, Current 0.00
Total current liabilities 6,00,955.00
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 7,03,821.20
Total equity and liabilites 17,78,192.40
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) For notes on Assets and liabilities, please refer our intimation dated 29 April 2026 filed for approval of financial results. The same is also available on https://www.mphasis.com



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 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 2,30,328.60 8,37,860.50
2 Logistics and Transportation 21,815.30 87,187.60
3 Technology Media and Telecom 68,937.20 2,86,963.90
4 Insurance 67,910.10 2,34,438.10
5 Others 41,689.60 1,54,562.40
6 Unallocated - hedge (6,414.00) (13,047.80)
Total Segment Revenue 4,24,266.80 15,87,964.70
Less: Inter segment revenue 0.00 0.00
Revenue from operations 4,24,266.80 15,87,964.70
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Banking and Financial Services 78,521.80 2,68,908.40
2 Logistics and Transportation 3,411.60 6,727.10
3 Technology Media and Telecom 11,688.00 61,523.30
4 Insurance 18,570.30 71,975.70
5 Others 14,284.90 54,334.50
6 Unallocated - hedge (6,414.00) (13,047.80)
Total Profit before tax 1,20,062.60 4,50,421.20
i. Finance cost 7,733.80 20,405.80
ii. Other Unallocable Expenditure net off Unallocable income 44,197.10 1,75,541.20
Profit before tax 68,131.70 2,54,474.20
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)



Text Block

Textual Information(2) For notes on financial results, please refer our intimation dated 29 April 2026 filed for approval of financial results. The same is also available on https://www.mphasis.com



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 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 72.00 (227.20)
Total Amount of items that will not be reclassified to profit and loss 72.00 (227.20)
2 Income tax relating to items that will not be reclassified to profit or loss 18.80 (60.70)
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of financial statements of foreign operations 20,481.00 48,383.60
2 Net change in fair value of derivatives designated as cash flow hedges (21,238.50) (35,331.90)
3 Net change in fair value of investments in debt instruments carried at fair value through OCI (512.00) (511.00)
Total Amount of items that will be reclassified to profit and loss (1,269.50) 12,540.70
4 Income tax relating to items that will be reclassified to profit or loss (5,474.20) (9,020.90)
5 Total Other comprehensive income 4,257.90 21,395.10



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 2,50,926.50
Adjustments for reconcile profit (loss)
Adjustments for finance costs 20,405.80
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current (90,485.80)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (80,013.50)
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 7,024.80
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 27,865.20
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 1,592.70
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 55,527.30
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (2,243.30)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 44,396.60
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (13,355.70)
Adjustments for dividend income 0.00
Adjustments for interest income 20,416.70
Adjustments for share-based payments 4,773.10
Adjustments for fair value losses (gains) (9,332.60)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (2.80)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (1,357.70)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (55,622.60)
Net cash flows from (used in) operations 1,95,303.90
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 69,975.80
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 1,25,328.10
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 43,191.80
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 224.40
Purchase of property, plant and equipment 31,850.50
Proceeds from sales of investment property 9,03,168.20
Purchase of investment property 8,48,280.20
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 9,749.40
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (10,885.80)
Net cash flows from (used in) investing activities (21,066.30)
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 3,400.70
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 1,65,855.80
Repayments of borrowings 1,16,081.60
Payments of lease liabilities 20,603.50
Dividends paid 1,08,412.70
Interest paid 18,483.60
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (94,324.90)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 9,936.90
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 3,720.80
Net increase (decrease) in cash and cash equivalents 13,657.70
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 1,12,292.20





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 BSR and Co LLP Yes 31-07-2028