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 28-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-05-2026
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 28-05-2026   20:45:00
End date and time of board meeting 28-05-2026   21:30:00
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



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 60,408.00 2,31,511.00
Other income 1,761.00 8,497.00
Total income 62,169.00 2,40,008.00
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 40,444.00 1,56,095.00
(e) Finance costs 2,261.00 9,736.00
(f) Depreciation, depletion and amortisation expense 2,156.00 8,819.00
(f) Other Expenses
1 Subcontractor charges 3,975.00 14,169.00
2 Software license cost 1,968.00 7,043.00
3 Travelling and conveyance 870.00 4,088.00
4 Advertising and business promotion expenses 270.00 1,056.00
5 Legal and professional fees 316.00 1,775.00
6 Recruitment charges 371.00 1,327.00
7 Rent expenses 255.00 771.00
8 Repairs and maintenance 291.00 1,020.00
9 Corporate social responsibility expenditure 177.00 736.00
10 Others 1,111.00 3,093.00
Total other expenses 9,604.00 35,078.00
Total expenses 54,465.00 2,09,728.00
3 Total profit before exceptional items and tax 7,704.00 30,280.00
4 Exceptional items 344.00 (1,859.00)
5 Total profit before tax 8,048.00 28,421.00
6 Tax expense
7 Current tax 1,644.00 7,952.00
8 Deferred tax 287.00 (793.00)
9 Total tax expenses 1,931.00 7,159.00
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 6,117.00 21,262.00
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 6,117.00 21,262.00
17 Other comprehensive income net of taxes (813.00) (1,043.00)
18 Total Comprehensive Income for the period 5,304.00 20,219.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 6,115.00 21,262.00
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 5,302.00 20,219.00
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 3,005.00 3,005.00
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 1,65,943.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.06 14.12
Diluted earnings (loss) per share from continuing operations 4.06 14.11
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 4.06 14.12
Diluted earnings (loss) per share from continuing and discontinued operations 4.06 14.11
24 Debt equity ratio 0.8800 0.8800
25 Debt service coverage ratio 5.1900 5.2600
26 Interest service coverage ratio 4.6100 4.2600
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. In terms of Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, this Statement of Unaudited Consolidated Financial Results for the quarter and year ended March 31, 2026 (Unaudited Consolidated Financial Results) of Happiest Minds Technologies Limited (the “Holding Company” or the Company) and its subsidiaries (together referred to as “the Group”) has been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on May 28, 2026. 2. The figures for the quarter ended March 31, 2026 are balancing figures between audited figures in respect of full financial year up to March 31, 2026 and the published year-to-date results up to December 31, 2025 being the date of the end of the third quarter of the financial year. The published year-to-date results up to December 31, 2025 was subjected to a limited review by the Statutory Auditors of the Company. 3. The Consolidated Financial Results of the Group have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards (Ind AS) as prescribed under section 133 of the Companies Act 2013, and as amended, read with relevant rules thereunder and in terms of Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended and SEBI Circular No.CIR/CFD/CMD1/44/2019 dated March 29, 2019. 4.The Board of Directors of the Group at their meeting held on May 28, 2026 for the financial year ended March 31, 2026, recommended the payout of a final dividend of Rs.3.65/- per equity share of face value Rs.2/- each. This recommendation is subject to approval of Shareholders at the 15th Annual General Meeting of the Company scheduled to be held on July 28, 2026. 5. On November 21, 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 (collectively, the “Labour Codes”) which consolidate twenty-nine existing labour laws into a unified framework governing employee benefits during employment and post-employment The Labour Codes, introduce changes including a uniform definition of wages and enhanced benefits relating to leave. The Group has assessed the financial implications of these changes, which have resulted in an increase in gratuity liability arising from past service cost and increase in leave liability by INR 2,203 lakhs. Considering that the impact arising from the enactment of the new legislation is non-recurring in nature, the Group has presented this incremental amount of INR 2,203 lakhs as “Impact of Labour Codes” under “Exceptional Items” in the Statement of Profit and Loss for the quarter ended December 31, 2025 and year ended March 31, 2026. The Group continues to monitor developments pertaining to the Labour Codes and will evaluate any further impact on the measurement of liabilities relating to employee benefits. 6. On May 22, 2024, the Group acquired 100% equity interest of PureSoftware Technologies Private Limited (‘PSTPL’). The Group paid a total cash consideration of INR 64,229 lakhs towards the acquisition. As a result of this acquisition, the Group has recorded goodwill of INR 56,740 lakhs and other intangible assets of INR 15,718 lakhs, and a contingent considerations of INR 10,814 lakhs. Costs incurred on the acquisition of about INR 605 Lakhs has been grouped under Other expenses. The Group has re-measured the fair value of the first-year earn-out contingent consideration and the change in fair value of INR 2,344 Lakhs has been recognised as a loss in the statement of profit and loss and disclosed as an ‘Exceptional Item’ for the quarter and year ended March 31, 2025. Further, the Group re-measured the fair value of the second-year earn-out contingent consideration, and the change in fair value of INR 1,247 Lakhs has been recognised as a loss in the Statement of Profit and Loss and disclosed as an ‘Exceptional Item’ for the current quarter and year ended March 31, 2026 7. On May 24, 2024, the Group acquired 100% membership interest in Aureus Tech Systems LLC ('Aureus'). The Group paid a total cash consideration of INR 7,149 lakhs towards the acquisition. As a result of this acquisition, the Group has recorded goodwill of INR 4,783 lakhs and other intangible assets of INR 4,398 lakhs, and a contingent considerations of INR 2,425 lakhs. The Group incurred acquisition cost of INR 38 Lakhs and it is grouped under Other expenses. The Group has re-measured the fair value of the first year earn-out contingent consideration and the change in fair value of INR 1,128 Lakhs has been recognised as a gain in the statement of profit and loss and disclosed as an ‘Exceptional Item’ for the quarter and year ended March 31, 2025. Further, the Group re-measured the second-year earn-out contingent consideration, and the change in fair value amounting to INR 1,591 Lakhs as at March 31, 2026 has been recognised as a gain in the Statement of Profit and Loss and disclosed as an ‘Exceptional Item’ for the quarter and year ended March 31, 2026. 8. The Board of Directors of the Group at its meeting held on July 29, 2025 had approved the Scheme of Amalgamation of Aureustech Systems Private Limited (Wholly Owned Subsidiary of the Company) with the Company and their respective Shareholders and Creditors, pursuant to Sections 230 to 232 and other relevant provisions of the Companies Act, 2013 read with Regulation 37 of SEBI (LODR) Regulation, 2015. The Scheme of Amalgmation is filed with Hon’ble National Company Law Tribunal (“NCLT”) on September 02, 2025. 9. The Board of Directors of the Group at its meeting held on February 04, 2025 had approved the Scheme of Amalgamation of PureSoftware Technologies Private Limited (Wholly Owned Subsidiary of the Company) with the Company and their respective Shareholders and Creditors, pursuant to Sections 230 to 232 and other relevant provisions of the Companies Act, 2013 read with Regulation 37 of SEBI (LODR) Regulation, 2015. The Scheme of Amalgmation is filed with Hon’ble National Company Law Tribunal (“NCLT”) on May 09 2025. 10. The Scheme of Amalgamation of Happiest Minds Edutech Pvt. Ltd (HMEPL), a wholly-owned subsidiary, with and into the Holding Company was approved by the Hon’ble National Company Law Tribunal (“NCLT”) on September 22, 2025, with an appointed date of April 18, 2024. The resultant merger has no impact on the consolidated financial results of the Group , as HMEPL was a wholly-owned subsidiary. 11. The Scheme of Amalgamation of Sri Mookambika Infosolutions Privtate Limited (SMI), a wholly-owned subsidiary, with and into the Holding Company was approved by the Hon’ble National Company Law Tribunal (“NCLT”) on September 25, 2025 and a corrigendum dated October 13, 2025, with an appointed date of April 1, 2025. The resultant merger has no impact on the consolidated financial results of the Group , as SMI was a wholly-owned subsidiary. 12. The financial results of the Company on standalone basis is as follows: Total revenue (including other income) Quarter ended: March 31, 2026 (Refer Note 2): 54,895, December 31, 2025 (Unaudited): 44,841, March 31, 2025 (Unaudited ): 45,006 Year ended: March 31, 2026 (Audited):1,90,115, March 31, 2025 (Audited):1,73,097 Profit before tax Quarter ended: March 31, 2026 (Refer Note 2): 12,599, December 31, 2025 (Unaudited): 1,959, March 31, 2025 (Unaudited ): 3,693 Year ended: March 31, 2026 (Audited):27,031, March 31, 2025 (Audited):20,740 Profit for the period / year Quarter ended: March 31, 2026 (Refer Note 2): 11,338, December 31, 2025 (Unaudited): 1,403, March 31, 2025 (Unaudited ): 3,050 Year ended: March 31, 2026 (Audited):22,412, March 31, 2025 (Audited):15,543 Total comprehensive income for the period / year ended Quarter ended: March 31, 2026 (Refer Note 2): 9,860, December 31, 2025 (Unaudited): 1,755, March 31, 2025 (Unaudited ): 3,559 Year ended: March 31, 2025 (Audited):19,936 , March 31, 2024 (Audited):14,938 13. The above Unaudited Consolidated Financial Results of the Group are available on the Company's website www.happiestminds.com and also that of BSE (www.bseindia.com) and NSE (www.nseindia.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 13,476.00
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 77,728.00
Other intangible assets 19,939.00
Intangible assets under development 165.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
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 Right-of-use assets 6,056.00
2 Fixed deposit with maturity of more than 12 months 20,027.00
3 Margin money deposits 6,292.00
4 Security deposit 1,182.00
5 - 0.00
Total of other non-current financial assets 33,557.00
Total non-current financial assets 33,557.00
Deferred tax assets (net) 4,408.00
Other non-current assets
1 Income tax assets (net) 5,389.00
2 Prepaid expenses 174.00
3 Balances with government authorities 120.00
4 - 0.00
5 - 0.00
Total of other non-current assets 5,683.00
Total non-current assets 1,54,956.00
2 Current assets
Inventories 0.00
Current financial asset
Current investments 50,352.00
Trade receivables, current 39,027.00
Cash and cash equivalents 11,966.00
Bank balance other than cash and cash equivalents 79,305.00
Loans, current 33.00
Other current financial assets
Total of other current financial assets 16,684.00
Total current financial assets 1,97,367.00
Current tax assets (net) 0.00
Other current assets
1 Prepaid expenses 3,124.00
2 Balances with statutory / government authorities 842.00
3 Advance to employees against expenses 79.00
4 Advance to suppliers 736.00
5 Contract assets 5,407.00
Total of other current assets 10,188.00
Total current assets 2,07,555.00
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 3,62,511.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,005.00
Other equity 1,65,944.00
Total equity attributable to owners of parent 1,68,949.00
Non controlling interest 0.00
Total equity 1,68,949.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 34,292.00
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 4,106.00
2 Interest rate swaps 416.00
3 Cross currency interest rate swap 1,715.00
4 - 0.00
5 - 0.00
Total of other non-current financial liabilities 6,237.00
Total non-current financial liabilities 40,529.00
Provisions, non-current 8,914.00
Deferred tax liabilities (net) 3,940.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 - 0.00
2 - 0.00
3 - 0.00
4 - 0.00
5 - 0.00
Total of other non-current liabilities 0.00
Total non-current liabilities 53,383.00
Current liabilities
Current financial liabilities
Borrowings, current 1,06,974.00
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 9,104.00
Total Trade payable 9,651.00
Other current financial liabilities
1 Lease liabilities 3,293.00
2 Employee related liabilities 4,578.00
3 Unpaid dividend 41.00
4 Capital creditors 262.00
5 Accrued interest payable 322.00
6 Contingent consideration 144.00
7 Optionally Convertible Redeemable Preference Shares (OCRPS) 754.00
8 Interest rate swaps 22.00
9 Foreign currency forward contracts 2,552.00
Total of other current financial liabilities 11,968.00
Total current financial liabilities 1,28,593.00
Other current liabilities 7,775.00
1 Contract liabilities 3,401.00
2 Income tax liabilities (net) 315.00
3 Statutory dues payable 4,055.00
4 Other payables 4.00
5 - 0.00
Total of other current liabilities 7,775.00
Provisions, current 3,811.00
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 1,40,179.00
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 1,93,562.00
Total equity and liabilites 3,62,511.00
Disclosure of notes on assets and liabilities



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 IMSS 10,256.00 38,909.00
2 PDES 47,622.00 1,84,736.00
3 GBS 2,530.00 7,866.00
Total Segment Revenue 60,408.00 2,31,511.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 60,408.00 2,31,511.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 IMSS 2,925.00 10,554.00
2 PDES 13,280.00 46,876.00
3 GBS 332.00 1,099.00
Total Profit before tax 16,537.00 58,529.00
i. Finance cost 1,338.00 5,238.00
ii. Other Unallocable Expenditure net off Unallocable income 7,151.00 24,870.00
Profit before tax 8,048.00 28,421.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 IMSS 10,979.00 10,979.00
2 PDES 1,56,817.00 1,56,817.00
3 GBS 1,926.00 1,926.00
Total Segment Asset 1,69,722.00 1,69,722.00
Un-allocable Assets 1,92,789.00 1,92,789.00
Net Segment Asset 3,62,511.00 3,62,511.00
4 Segment Liabilities
Segment Liabilities
1 IMSS 2,613.00 2,613.00
2 PDES 74,522.00 74,522.00
3 GBS 246.00 246.00
Total Segment Liabilities 77,381.00 77,381.00
Un-allocable Liabilities 1,16,181.00 1,16,181.00
Net Segment Liabilities 1,93,562.00 1,93,562.00
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 01-01-2026 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 Re-measurement of defined benefit plans 105.00 563.00
Total Amount of items that will not be reclassified to profit and loss 105.00 563.00
2 Income tax relating to items that will not be reclassified to profit or loss 27.00 142.00
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference on translation of foreign operation 756.00 1,444.00
2 Net change in fair value of derivatives designated as cash flow hedges (2,201.00) (3,886.00)
Total Amount of items that will be reclassified to profit and loss (1,445.00) (2,442.00)
4 Income tax relating to items that will be reclassified to profit or loss (554.00) (978.00)
5 Total Other comprehensive income (813.00) (1,043.00)



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 28,421.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 9,736.00
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current (2,602.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (4,542.00)
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 859.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (1,228.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 1,207.00
Adjustments for increase (decrease) in other non-current liabilities (311.00)
Adjustments for depreciation and amortisation expense 8,819.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 734.00
Adjustments for provisions, current 3,754.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (549.00)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 135.00
Adjustments for dividend income 0.00
Adjustments for interest income 6,112.00
Adjustments for share-based payments 611.00
Adjustments for fair value losses (gains) (2,515.00)
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 (372.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 7,624.00
Net cash flows from (used in) operations 36,045.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 9,904.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 26,141.00
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 41.00
Purchase of property, plant and equipment 291.00
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 425.00
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 6,734.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (18,188.00)
Net cash flows from (used in) investing activities (12,129.00)
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 0.00
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 47.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 24,977.00
Repayments of borrowings 999.00
Payments of lease liabilities 4,061.00
Dividends paid 9,391.00
Interest paid 8,456.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (16,489.00)
Net cash flows from (used in) financing activities (14,372.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (360.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 414.00
Net increase (decrease) in cash and cash equivalents 54.00
Cash and cash equivalents cash flow statement at beginning of period 11,912.00
Cash and cash equivalents cash flow statement at end of period 11,966.00





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 and Sells Yes 30-04-2028