Integrated Filing — IndAS

General information about company
Scrip Code	532175
NSE Symbol	CYIENT
MSEI Symbol	NA
ISIN	INE136B01020
Name of company	Cyient 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	24-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	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	24-Apr-2025   10:30:00
End date and time of board meeting	24-Apr-2025   16:00:00
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	Audited	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	19092000000	73604000000
	Other income	410000000	966000000
	Total income	19502000000	74570000000
2	Expenses
(a)	Cost of materials consumed	2824000000	11357000000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	162000000	33000000
(d)	Employee benefit expense	9425000000	36899000000
(e)	Finance costs	191000000	928000000
(f)	Depreciation, depletion and amortisation expense	679000000	2672000000
(f)	Other Expenses
1	Other Expenses	3654000000	13882000000
	Total other expenses	3654000000	13882000000
	Total expenses	16935000000	65771000000
3	Total profit before exceptional items and tax	2567000000	8799000000
4	Exceptional items	0	0
5	Total profit before tax	2567000000	8799000000
6	Tax expense
7	Current tax	737000000	2518000000
8	Deferred tax	-76000000	-251000000
9	Total tax expenses	661000000	2267000000
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	1906000000	6532000000
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	-42000000	-49000000
16	Total profit (loss) for period	1864000000	6483000000
17	Other comprehensive income net of taxes	216000000	299000000
18	Total Comprehensive Income for the period	2080000000	6782000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1704000000	6157000000
	Total profit or loss, attributable to non-controlling interests	160000000	160000000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	2086000000	6612000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-6000000	170000000
21	Details of equity share capital
	Paid-up equity share capital	555000000	555000000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	15.47	55.95
	Diluted earnings (loss) per share from continuing operations	15.35	55.51
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	15.47	55.95
	Diluted earnings (loss) per share from continuing and discontinued operations	15.35	55.51
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	7569000000
	Capital work-in-progress	75000000
	Investment property	0
	Goodwill	18040000000
	Other intangible assets	3678000000
	Intangible assets under development	714000000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	563000000
	Non-current financial assets
	Non-current investments	2798000000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	318000000
	Total non-current financial assets	3116000000
	Deferred tax assets (net)	861000000
	Other non-current assets	875000000
	Total non-current assets	35491000000
2	Current assets
	Inventories	5766000000
	Current financial asset
	Current investments	1654000000
	Trade receivables, current	14067000000
	Cash and cash equivalents	10706000000
	Bank balance other than cash and cash equivalents	2436000000
	Loans, current	0
	Other current financial assets	4345000000
	Total current financial assets	33208000000
	Current tax assets (net)	0
	Other current assets	2481000000
	Total current assets	41455000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	76946000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	555000000
	Other equity	52540000000
	Total equity attributable to owners of parent	53095000000
	Non controlling interest	4509000000
	Total equity	57604000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	982000000
	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	2084000000
	Total non-current financial liabilities	3066000000
	Provisions, non-current	1746000000
	Deferred tax liabilities (net)	734000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	5546000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1156000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	84000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3850000000
	Total Trade payable	3934000000
	Other current financial liabilities	4059000000
	Total current financial liabilities	9149000000
	Other current liabilities	2769000000
	Provisions, current	1355000000
	Current tax liabilities (Net)	523000000
	Deferred government grants, Current	0
	Total current liabilities	13796000000
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	19342000000
	Total equity and liabilites	76946000000
	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		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Digital, Engineering & Technology (DET)	14719000000	58158000000
2	Design Led Manufacturing (DLM)	4280000000	15196000000
3	Others	107000000	360000000
	Total Segment Revenue	19106000000	73714000000
	Less: Inter segment revenue	14000000	14000000
	Revenue from operations	19092000000	73604000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Digital, Engineering & Technology (DET)	1904000000	7865000000
2	Design Led Manufacturing (DLM)	467000000	1058000000
3	Others	-20000000	-77000000
	Total Profit before tax	2351000000	8846000000
	i. Finance cost	191000000	191000000
	ii. Other Unallocable Expenditure net off Unallocable income	-365000000	-365000000
	Profit before tax	2525000000	8750000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Digital, Engineering & Technology (DET)	40353000000	40353000000
2	Design Led Manufacturing (DLM)	16015000000	16015000000
3	Others	620000000	620000000
	Total Segment Asset	56988000000	56988000000
	Un-allocable Assets	19958000000	19958000000
	Net Segment Asset	76946000000	76946000000
4	Segment Liabilities
	Segment Liabilities
1	Digital, Engineering & Technology (DET)	9117000000	9117000000
2	Design Led Manufacturing (DLM)	3697000000	3697000000
3	Others	16000000	16000000
	Total Segment Liabilities	12830000000	12830000000
	Un-allocable Liabilities	6512000000	6512000000
	Net Segment Liabilities	19342000000	19342000000
	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	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	Re-measurement gain/(loss) on defined benefit plans	19000000	12000000
2	Fair value change on financial instruments	-271000000	-271000000
	Total Amount of items that will not be reclassified to profit and loss	-252000000	-259000000
2	Income tax relating to items that will not be reclassified to profit or loss	27000000	24000000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences in translating the financial statements of foreign operations	474000000	597000000
2	Effective portion of gain/(loss) on designated portion of hedging instruments in a cash flow hedge	28000000	-20000000
	Total Amount of items that will be reclassified to profit and loss	502000000	577000000
4	Income tax relating to items that will be reclassified to profit or loss	7000000	-5000000
5	Total Other comprehensive income	216000000	299000000

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			Audited
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			8799000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			928000000
	Adjustments for decrease (increase) in inventories			-127000000
	Adjustments for decrease (increase) in trade receivables, current			-1143000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			605000000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			508000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-1451000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-224000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2672000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			72000000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			178000000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-103000000
	Adjustments for dividend income			0
	Adjustments for interest income			742000000
	Adjustments for share-based payments			345000000
	Adjustments for fair value losses (gains)			-54000000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1464000000
	Net cash flows from (used in) operations			10263000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2554000000
	Other inflows (outflows) of cash			190000000
	Net cash flows from (used in) operating activities			7899000000
	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			2844000000
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	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			18000000
	Purchase of property, plant and equipment			1039000000
	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			662000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1752000000
	Net cash flows from (used in) investing activities	-1451000000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			8736000000
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	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			62000000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			1028000000
	Repayments of borrowings			4469000000
	Payments of lease liabilities			1153000000
	Dividends paid			3297000000
	Interest paid			699000000
	Income taxes paid (refund)			605000000
	Other inflows (outflows) of cash			-185000000
	Net cash flows from (used in) financing activities			-582000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			5866000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			110000000
	Net increase (decrease) in cash and cash equivalents			5976000000
	Cash and cash equivalents cash flow statement at beginning of period			4730000000
	Cash and cash equivalents cash flow statement at end of period			10706000000