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	Standalone
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	Single segment
Description of single segment	IT & ITES
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2023-01-20
Indicate Company website link for updated RPT policy of the Company	https://www.ltimindtree.com/investors/corporate-governance/
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?	Yes

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	Standalone	Standalone
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	94231000000	366825000000
	Other income	2271000000	9738000000
	Total income	96502000000	376563000000
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	59263000000	225961000000
(e)	Finance costs	658000000	2707000000
(f)	Depreciation, depletion and amortisation expense	2287000000	9043000000
(f)	Other Expenses
1	Subcontracting expenses	8908000000	36271000000
2	Other Expenses	10870000000	42894000000
	Total other expenses	19778000000	79165000000
	Total expenses	81986000000	316876000000
3	Total profit before exceptional items and tax	14516000000	59687000000
4	Exceptional items	0	0
5	Total profit before tax	14516000000	59687000000
6	Tax expense
7	Current tax	3544000000	15057000000
8	Deferred tax	186000000	165000000
9	Total tax expenses	3730000000	15222000000
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	10786000000	44465000000
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	10786000000	44465000000
17	Other comprehensive income net of taxes	2641000000	-486000000
18	Total Comprehensive Income for the period	13427000000	43979000000
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	296000000	296000000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		218045000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	36.41	150.15
	Diluted earnings (loss) per share from continuing operations	36.36	149.87
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	36.41	150.15
	Diluted earnings (loss) per share from continuing and discontinued operations	36.36	149.87
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	38456000000
	Capital work-in-progress	5632000000
	Investment property	0
	Goodwill	6286000000
	Other intangible assets	866000000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	29827000000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	4202000000
	Total non-current financial assets	34029000000
	Deferred tax assets (net)	2018000000
	Other non-current assets	5667000000
	Total non-current assets	92954000000
2	Current assets
	Inventories	28000000
	Current financial asset
	Current investments	73740000000
	Trade receivables, current	56718000000
	Cash and cash equivalents	14451000000
	Bank balance other than cash and cash equivalents	15196000000
	Loans, current	351000000
	Other current financial assets	20039000000
	Total current financial assets	180495000000
	Current tax assets (net)	74000000
	Other current assets	18616000000
	Total current assets	199213000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	292167000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	296000000
	Other equity	218045000000
	Total equity attributable to owners of parent	218341000000
	Non controlling interest
	Total equity	218341000000
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	18254000000
	Total non-current financial liabilities	18254000000
	Provisions, non-current	197000000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	18451000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	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	14858000000
	Total Trade payable	15153000000
	Other current financial liabilities	15814000000
	Total current financial liabilities	30967000000
	Other current liabilities	14676000000
	Provisions, current	9066000000
	Current tax liabilities (Net)	666000000
	Deferred government grants, Current	0
	Total current liabilities	55375000000
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	73826000000
	Total equity and liabilites	292167000000
	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		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
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	Standalone	Standalone
	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
	Total Amount of items that will be reclassified to profit and loss	3626000000	-671000000
4	Income tax relating to items that will be reclassified to profit or loss	912000000	-169000000
5	Total Other comprehensive income	2641000000	-486000000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			59687000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2707000000
	Adjustments for decrease (increase) in inventories			2000000
	Adjustments for decrease (increase) in trade receivables, current			-5228000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-3735000000
	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			1600000000
	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			9043000000
	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			-283000000
	Adjustments for dividend income			0
	Adjustments for interest income			3383000000
	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			-212000000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			78000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-3741000000
	Net cash flows from (used in) operations			55946000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			15549000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			40397000000
	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			1033000000
	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			280374000000
	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			169000000
	Purchase of property, plant and equipment			8685000000
	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			118000000
	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			3542000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-10000000
	Net cash flows from (used in) investing activities	-16880000000
	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			0
	Payments of lease liabilities			2969000000
	Dividends paid			19246000000
	Interest paid			2623000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-345000000
	Net cash flows from (used in) financing activities			-25148000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1631000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			135000000
	Net increase (decrease) in cash and cash equivalents			-1496000000
	Cash and cash equivalents cash flow statement at beginning of period			15947000000
	Cash and cash equivalents cash flow statement at end of period			14451000000