Integrated Filing — IndAS

General information about company
Scrip Code	540005
NSE Symbol	LTIM
MSEI Symbol	NOTLISTED
ISIN	INE214T01019
Name of company	LTIMINDTREE LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	23-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	07-Apr-2025
Description of presentation currency	INR (in Actuals)
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	23-Apr-2025   14:00:00
End date and time of board meeting	23-Apr-2025   16:10:00
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	97717000000	380081000000
	Other income	2512000000	9897000000
	Total income	100229000000	389978000000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	64666000000	246226000000
(e)	Finance costs	673000000	2789000000
(f)	Depreciation, depletion and amortisation expense	2508000000	9915000000
(f)	Other Expenses
1	Subcontracting expenses	6078000000	26312000000
2	Other Expenses	11011000000	42594000000
	Total other expenses	17089000000	68906000000
	Total expenses	84936000000	327836000000
3	Total profit before exceptional items and tax	15293000000	62142000000
4	Exceptional items	0	0
5	Total profit before tax	15293000000	62142000000
6	Tax expense
7	Current tax	3727000000	15784000000
8	Deferred tax	280000000	338000000
9	Total tax expenses	4007000000	16122000000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	11286000000	46020000000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	11286000000	46020000000
17	Other comprehensive income net of taxes	2850000000	-546000000
18	Total Comprehensive Income for the period	14136000000	45474000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	11285000000	45987000000
	Total profit or loss, attributable to non-controlling interests	1000000	1000000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	14132000000	45434000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	4000000	40000000
21	Details of equity share capital
	Paid-up equity share capital	296000000	296000000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		226819000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	38.1	155.29
	Diluted earnings (loss) per share from continuing operations	38.04	155
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	38.1	155.29
	Diluted earnings (loss) per share from continuing and discontinued operations	38.04	155
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	39631000000
	Capital work-in-progress	5818000000
	Investment property	0
	Goodwill	12036000000
	Other intangible assets	1180000000
	Intangible assets under development	996000000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	6000000
	Non-current financial assets
	Non-current investments	24700000000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	4400000000
	Total non-current financial assets	29100000000
	Deferred tax assets (net)	2220000000
	Other non-current assets	5934000000
	Total non-current assets	96921000000
2	Current assets
	Inventories	28000000
	Current financial asset
	Current investments	73740000000
	Trade receivables, current	58676000000
	Cash and cash equivalents	20623000000
	Bank balance other than cash and cash equivalents	15259000000
	Loans, current	0
	Other current financial assets	20942000000
	Total current financial assets	189240000000
	Current tax assets (net)	77000000
	Other current assets	20034000000
	Total current assets	209379000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	306300000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	296000000
	Other equity	226687000000
	Total equity attributable to owners of parent	226983000000
	Non controlling interest	132000000
	Total equity	227115000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	19010000000
	Total non-current financial liabilities	19010000000
	Provisions, non-current	197000000
	Deferred tax liabilities (net)	319000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	19526000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	23000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	295000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	15204000000
	Total Trade payable	15499000000
	Other current financial liabilities	16788000000
	Total current financial liabilities	32310000000
	Other current liabilities	16736000000
	Provisions, current	9691000000
	Current tax liabilities (Net)	922000000
	Deferred government grants, Current	0
	Total current liabilities	59659000000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	79185000000
	Total equity and liabilites	306300000000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts 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	Banking, Financial Services & Insurance	36242000000	137318000000
2	Technology, Media & Communications	22952000000	93125000000
3	Manufacturing & Resources	19486000000	72137000000
4	Consumer Business	13705000000	54420000000
5	Healthcare, Life sciences & Public Services	5332000000	23081000000
	Total Segment Revenue	97717000000	380081000000
	Less: Inter segment revenue
	Revenue from operations	97717000000	380081000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Banking, Financial Services & Insurance	5889000000	21752000000
2	Technology, Media & Communications	4709000000	19694000000
3	Manufacturing & Resources	2628000000	10373000000
4	Consumer Business	2379000000	9768000000
5	Healthcare, Life sciences & Public Services	357000000	3362000000
	Total Profit before tax	15962000000	64949000000
	i. Finance cost	673000000	673000000
	ii. Other Unallocable Expenditure net off Unallocable income	-4000000	-4000000
	Profit before tax	15293000000	62142000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Banking, Financial Services & Insurance	0	0
2	Technology, Media & Communications	0	0
3	Manufacturing & Resources	0	0
4	Consumer Business	0	0
5	Healthcare, Life sciences & Public Services	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
1	Banking, Financial Services & Insurance	0	0
2	Technology, Media & Communications	0	0
3	Manufacturing & Resources	0	0
4	Consumer Business	0	0
5	Healthcare, Life sciences & Public Services	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
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	Defined benefit plan actuarial gain/(loss)	-97000000	21000000
	Total Amount of items that will not be reclassified to profit and loss	-97000000	21000000
2	Income tax relating to items that will not be reclassified to profit or loss	-24000000	5000000
3	Amount of items that will be reclassified to profit and loss
1	Net changes in fair value of cash flow hedges	3626000000	-671000000
2	Foreign Currency Translation Reserve - During the year	209000000	-60000000
	Total Amount of items that will be reclassified to profit and loss	3835000000	-731000000
4	Income tax relating to items that will be reclassified to profit or loss	912000000	-169000000
5	Total Other comprehensive income	2850000000	-546000000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Unaudited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			62142000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2789000000
	Adjustments for decrease (increase) in inventories			2000000
	Adjustments for decrease (increase) in trade receivables, current			-4624000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-3612000000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			3431000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			9915000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-418000000
	Adjustments for dividend income			0
	Adjustments for interest income			3421000000
	Adjustments for share-based payments			588000000
	Adjustments for fair value losses (gains)			-4918000000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-147000000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			105000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-310000000
	Net cash flows from (used in) operations			61832000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			16374000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			45458000000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			269399000000
	Other cash payments to acquire equity or debt instruments of other entities			280946000000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			6000000
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			160000000
	Purchase of property, plant and equipment			9496000000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			3582000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-75000000
	Net cash flows from (used in) investing activities	-17382000000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			35000000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			399000000
	Payments of lease liabilities			3083000000
	Dividends paid			19246000000
	Interest paid			2706000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-345000000
	Net cash flows from (used in) financing activities			-25744000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2332000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			91000000
	Net increase (decrease) in cash and cash equivalents			2423000000
	Cash and cash equivalents cash flow statement at beginning of period			18200000000
	Cash and cash equivalents cash flow statement at end of period			20623000000