Integrated Filing — IndAS



General information about company

Scrip Code 533179
NSE Symbol PERSISTENT
MSEI Symbol NOTLISTED
ISIN INE262H01021
Name of company Persistent Systems Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 02-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 17-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 02-08-2026   08:00:00
End date and time of board meeting 02-08-2026   14:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 4,30,322.70 4,30,322.70
Other income 7,063.60 7,063.60
Total income 4,37,386.30 4,37,386.30
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 2,86,596.80 2,86,596.80
(e) Finance costs 2,914.30 2,914.30
(f) Depreciation, depletion and amortisation expense 11,528.70 11,528.70
(f) Other Expenses
1 Travelling and conveyance 6,708.60 6,708.60
2 Electricity expenses (net) 348.70 348.70
3 Internet link expenses 335.60 335.60
4 Communication expenses 179.30 179.30
5 Recruitment expenses 1,027.60 1,027.60
6 Training and seminars 569.90 569.90
7 Royalty expenses (267.50) (267.50)
8 Purchase of software licenses 40,286.30 40,286.30
9 Bad debts 607.00 607.00
10 Other Expenses 24,240.90 24,240.90
Total other expenses 74,036.40 74,036.40
Total expenses 3,75,076.20 3,75,076.20
3 Total profit before exceptional items and tax 62,310.10 62,310.10
4 Exceptional items 0.00 0.00
5 Total profit before tax 62,310.10 62,310.10
6 Tax expense
7 Current tax 14,566.60 14,566.60
8 Deferred tax (560.80) (560.80)
9 Total tax expenses 14,005.80 14,005.80
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 48,304.30 48,304.30
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 48,304.30 48,304.30
17 Other comprehensive income net of taxes 10,315.40 10,315.40
18 Total Comprehensive Income for the period 58,619.70 58,619.70
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
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 58,619.70 58,619.70
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 7,887.50 7,887.50
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 30.88 30.88
Diluted earnings (loss) per share from continuing operations 30.51 30.51
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 30.88 30.88
Diluted earnings (loss) per share from continuing and discontinued operations 30.51 30.51
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Due to character limitation in filling the notes in this tab, please refer to our submission under Ref. No. NSE & BSE / 2026-27 / 093 dated August 2, 2026, which covers the consolidated financial results under Regulation 33 of the SEBI (LODR) Regulations, 2015 including notes thereto.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 BFSI 1,46,308.60 1,46,308.60
2 Healthcare & Life Sciences 1,09,105.10 1,09,105.10
3 Software, Hi-Tech and Emerging Industries 1,74,909.00 1,74,909.00
Total Segment Revenue 4,30,322.70 4,30,322.70
Less: Inter segment revenue 0.00 0.00
Revenue from operations 4,30,322.70 4,30,322.70
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 BFSI 52,134.00 52,134.00
2 Healthcare & Life Sciences 40,138.00 40,138.00
3 Software, Hi-Tech and Emerging Industries 60,436.00 60,436.00
Total Profit before tax 1,52,708.00 1,52,708.00
i. Finance cost 2,914.30 2,914.30
ii. Other Unallocable Expenditure net off Unallocable income 87,483.60 87,483.60
Profit before tax 62,310.10 62,310.10
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 BFSI 93,509.40 93,509.40
2 Healthcare & Life Sciences 91,401.80 91,401.80
3 Software, Hi-Tech and Emerging Industries 2,15,911.20 2,15,911.20
Total Segment Asset 4,00,822.40 4,00,822.40
Un-allocable Assets 8,19,595.90 8,19,595.90
Net Segment Asset 12,20,418.30 12,20,418.30
4 Segment Liabilities
Segment Liabilities
1 BFSI 0.00 0.00
2 Healthcare & Life Sciences 0.00 0.00
3 Software, Hi-Tech and Emerging Industries 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 3,78,704.70 3,78,704.70
Net Segment Liabilities 3,78,704.70 3,78,704.70
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 Remeasurements of the defined benefit liabilities / (asset) (1,312.40) (1,312.40)
Total Amount of items that will not be reclassified to profit and loss (1,312.40)
2 Income tax relating to items that will not be reclassified to profit or loss (330.30) (330.30)
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of cash flow hedge 13,513.20 13,513.20
2 Exchange differences in translating the financial statements of foreign operations 1,185.30 1,185.30
Total Amount of items that will be reclassified to profit and loss 14,698.50
4 Income tax relating to items that will be reclassified to profit or loss 3,401.00 3,401.00
5 Total Other comprehensive income 10,315.40 10,315.40