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	Standalone
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	Single segment
Description of single segment	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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
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	Standalone	Standalone
1	Income
	Revenue from operations	4,11,780.10	4,11,780.10
	Other income	4,994.60	4,994.60
	Total income	4,16,774.70	4,16,774.70
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	2,66,479.60	2,66,479.60
(e)	Finance costs	2,719.90	2,719.90
(f)	Depreciation, depletion and amortisation expense	7,625.90	7,625.90
(f)	Other Expenses
1	Travelling and conveyance	3,160.40	3,160.40
2	Purchase of software licenses and support expenses	30,324.10	30,324.10
3	Selling and marketing expenses	33,435.20	33,435.20
4	Internet link expenses	212.40	212.40
5	Recruitment expenses	872.50	872.50
6	Legal and professional fees	3,418.10	3,418.10
7	Rent	143.30	143.30
8	Corporate social responsibility expenditure	622.10	622.10
9	Training and seminars	518.70	518.70
10	Others	12,655.40	12,655.40
	Total other expenses	85,362.20	85,362.20
	Total expenses	3,62,187.60	3,62,187.60
3	Total profit before exceptional items and tax	54,587.10	54,587.10
4	Exceptional items	0.00	0.00
5	Total profit before tax	54,587.10	54,587.10
6	Tax expense
7	Current tax	14,166.90	14,166.90
8	Deferred tax	217.80	217.80
9	Total tax expenses	14,384.70	14,384.70
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	40,202.40	40,202.40
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	40,202.40	40,202.40
17	Other comprehensive income net of taxes	9,130.10	9,130.10
18	Total Comprehensive Income for the period	49,332.50	49,332.50
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	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	25.7	25.7
	Diluted earnings (loss) per share from continuing operations	25.39	25.39
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	25.7	25.7
	Diluted earnings (loss) per share from continuing and discontinued operations	25.39	25.39
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 standalone 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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	- Remeasurements of the defined benefit liabilities	(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
	Total Amount of items that will be reclassified to profit and loss	13,513.20
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	9,130.10	9,130.10