| 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 | 15-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 07-10-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | 15-10-2026 08:00:00 |
| End date and time of board meeting | 15-10-2026 15:45:00 |
| 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 | Not applicable |
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 4,66,390.40 | 8,96,713.10 | |
| Other income | 2,444.50 | 9,508.10 | |
| Total income | 4,68,834.90 | 9,06,221.20 | |
| 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 | 3,09,581.60 | 5,96,178.40 |
| (e) | Finance costs | 3,756.90 | 6,671.20 |
| (f) | Depreciation, depletion and amortisation expense | 16,667.30 | 28,196.00 |
| (f) | Other Expenses | ||
| 1 | Travelling and conveyance | 7,442.80 | 14,151.40 |
| 2 | Electricity expenses (net) | 388.60 | 737.30 |
| 3 | Internet link expenses | 418.50 | 754.10 |
| 4 | Communication expenses | 115.00 | 294.30 |
| 5 | Recruitment expenses | 1,293.90 | 2,321.50 |
| 6 | Training and seminars | 523.50 | 1,093.40 |
| 7 | Royalty expenses | (516.00) | (783.50) |
| 8 | Purchase of software licenses | 53,110.20 | 93,396.50 |
| 9 | Bad debts | 0.00 | 607.00 |
| 10 | Other Expenses | 30,684.20 | 54,925.10 |
| Total other expenses | 93,460.70 | 1,67,497.10 | |
| Total expenses | 4,23,466.50 | 7,98,542.70 | |
| 3 | Total profit before exceptional items and tax | 45,368.40 | 1,07,678.50 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 45,368.40 | 1,07,678.50 |
| 6 | Tax expense | ||
| 7 | Current tax | 17,745.70 | 32,312.30 |
| 8 | Deferred tax | (7,528.70) | (8,089.50) |
| 9 | Total tax expenses | 10,217.00 | 24,222.80 |
| 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 | 35,151.40 | 83,455.70 |
| 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 | 35,151.40 | 83,455.70 |
| 17 | Other comprehensive income net of taxes | 5,717.50 | 16,032.90 |
| 18 | Total Comprehensive Income for the period | 40,868.90 | 99,488.60 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 35,151.40 | 83,455.70 | |
| 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 | 40,868.90 | 99,488.60 | |
| 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 | 22.42 | 53.29 | |
| Diluted earnings (loss) per share from continuing operations | 22.22 | 52.83 | |
| 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 | 22.42 | 53.29 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 22.22 | 52.83 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| 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 / 159 dated October 15, 2026, which covers the financial results under Regulation 33 of the SEBI (LODR) Regulations, 2015 including notes thereto. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2026 | |
| Date of end of reporting period | 30-09-2026 | |
| Whether results are audited or unaudited | Audited | |
| Nature of report standalone or consolidated | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 40,612.00 | |
| Capital work-in-progress | 879.70 | |
| Investment property | 63,701.60 | |
| Goodwill | 1,39,473.70 | |
| Other intangible assets | 1,45,435.20 | |
| Intangible assets under development | 7,838.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 73,113.40 | |
| Trade receivables, non-current | 5,857.10 | |
| Loans, non-current | 0.00 | |
| Other non-current financial assets | ||
| 1 | Other non-current financial assets | 7,219.00 |
| Total of other non-current financial assets | 7,219.00 | |
| Total non-current financial assets | 86,189.50 | |
| Deferred tax assets (net) | 38,804.50 | |
| Other non-current assets | ||
| 1 | Income Tax asset | 6,391.40 |
| 2 | Other non-current assets | 4,113.50 |
| Total of other non-current assets | 10,504.90 | |
| Total non-current assets | 5,33,439.10 | |
| 2 | Current assets | |
| Inventories | 0.00 | |
| Current financial asset | ||
| Current investments | 62,263.90 | |
| Trade receivables, current | 3,56,615.50 | |
| Cash and cash equivalents | 1,63,118.50 | |
| Bank balance other than cash and cash equivalents | 10,512.80 | |
| Loans, current | 0.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 2,128.60 | |
| Total current financial assets | 5,94,639.30 | |
| Current tax assets (net) | ||
| Other current assets | ||
| 1 | Other current assets | 1,74,973.10 |
| Total of other current assets | 1,74,973.10 | |
| Total current assets | 7,69,612.40 | |
| 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 | 13,03,051.50 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 7,887.50 | |
| Other equity | 8,51,055.80 | |
| Total equity attributable to owners of parent | 8,58,943.30 | |
| Non controlling interest | 0.00 | |
| Total equity | 8,58,943.30 | |
| 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 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | ||
| Total Trade payable | ||
| Other non-current financial liabilities | ||
| 1 | Lease liabilities | 35,905.60 |
| 2 | Other Financial liabilities | 1,479.20 |
| Total of other non-current financial liabilities | 37,384.80 | |
| Total non-current financial liabilities | 37,384.80 | |
| Provisions, non-current | 23,045.40 | |
| Deferred tax liabilities (net) | 3,367.10 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| 1 | Other non-current liabilities | 47.10 |
| Total of other non-current liabilities | 47.10 | |
| Total non-current liabilities | 63,844.40 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 0.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 799.30 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 1,37,646.50 | |
| Total Trade payable | 1,38,445.80 | |
| Other current financial liabilities | ||
| 1 | Other current financial liabilities | 1,25,456.80 |
| 2 | Lease liabilities | 21,610.70 |
| Total of other current financial liabilities | 1,47,067.50 | |
| Total current financial liabilities | 2,85,513.30 | |
| Other current liabilities | 78,817.90 | |
| 1 | Other current liabilities | 78,817.90 |
| Total of other current liabilities | 78,817.90 | |
| Provisions, current | 8,822.20 | |
| Current tax liabilities (Net) | 7,110.40 | |
| Deferred government grants, Current | ||
| Total current liabilities | 3,80,263.80 | |
| 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 | 4,44,108.20 | |
| Total equity and liabilites | 13,03,051.50 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | 01-07-2026 | 01-04-2026 | |||||
| Date of end of reporting period | 30-09-2026 | 30-09-2026 | |||||
| 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 | 1,57,147.70 | 3,03,456.30 | ||||
| 2 | Healthcare & Life Sciences | 1,09,804.10 | 2,18,909.20 | ||||
| 3 | Software, Hi-Tech and Emerging Industries | 1,99,438.60 | 3,74,347.60 | ||||
| Total Segment Revenue | 4,66,390.40 | 8,96,713.10 | |||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | 4,66,390.40 | 8,96,713.10 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | BFSI | 54,891.50 | 1,07,025.50 | ||||
| 2 | Healthcare & Life Sciences | 38,553.90 | 78,691.90 | ||||
| 3 | Software, Hi-Tech and Emerging Industries | 63,825.20 | 1,24,261.20 | ||||
| Total Profit before tax | 1,57,270.60 | 3,09,978.60 | |||||
| i. Finance cost | 3,756.90 | 6,671.20 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 1,10,589.80 | 2,05,137.00 | |||||
| Profit before tax | 42,923.90 | 98,170.40 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | BFSI | 68,940.50 | 68,940.50 | ||||
| 2 | Healthcare & Life Sciences | 71,718.90 | 71,718.90 | ||||
| 3 | Software, Hi-Tech and Emerging Industries | 2,40,319.50 | 2,40,319.50 | ||||
| Total Segment Asset | 3,80,978.90 | 3,80,978.90 | |||||
| Un-allocable Assets | 9,22,072.60 | 9,22,072.60 | |||||
| Net Segment Asset | 13,03,051.50 | 13,03,051.50 | |||||
| 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 | 4,44,108.20 | 4,44,108.20 | |||||
| Net Segment Liabilities | 4,44,108.20 | 4,44,108.20 | |||||
| Disclosure of notes on segments | |||||||
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| 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) | 775.30 | (537.10) |
| Total Amount of items that will not be reclassified to profit and loss | 775.30 | (537.10) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 195.10 | (135.20) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | - Effective portion of cash flow hedge | 3,156.90 | 16,670.10 |
| 2 | - Exchange differences in translating the financial statements of foreign operations | 2,774.90 | 3,960.20 |
| Total Amount of items that will be reclassified to profit and loss | 5,931.80 | 20,630.30 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 794.50 | 4,195.50 |
| 5 | Total Other comprehensive income | 5,717.50 | 16,032.90 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2026 | ||||
| B | Date of end of reporting period | 30-09-2026 | ||||
| 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 | 1,07,678.50 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 6,671.20 | |||||
| Adjustments for decrease (increase) in inventories | 0.00 | |||||
| Adjustments for decrease (increase) in trade receivables, current | (19,649.30) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (11,926.90) | |||||
| Adjustments for decrease (increase) in other non-current assets | 807.20 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | (537.10) | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 4,007.30 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 29,002.80 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | (1.20) | |||||
| Adjustments for provisions, current | (699.70) | |||||
| Adjustments for provisions, non-current | (247.10) | |||||
| Adjustments for other financial liabilities, current | 0.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 6,563.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 2,524.80 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| 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 | (333.70) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 11,131.70 | |||||
| Net cash flows from (used in) operations | 1,18,810.20 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 26,009.60 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 92,800.60 | |||||
| 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 | 4,179.20 | |||||
| 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 | 13.70 | |||||
| Purchase of property, plant and equipment | 24,675.70 | |||||
| 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 | 2,845.50 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 33,531.70 | |||||
| Net cash flows from (used in) investing activities | 7,536.00 | |||||
| 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 | 6,629.40 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 0.00 | |||||
| Repayments of borrowings | 0.00 | |||||
| Payments of lease liabilities | 0.00 | |||||
| Dividends paid | 28,213.70 | |||||
| Interest paid | 3,890.40 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (18,748.10) | |||||
| Net cash flows from (used in) financing activities | (44,222.80) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 56,113.80 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | (486.80) | |||||
| Net increase (decrease) in cash and cash equivalents | 55,627.00 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 1,07,491.50 | |||||
| Cash and cash equivalents cash flow statement at end of period | 1,63,118.50 | |||||