Integrated Filing — IndAS

General information about company
Scrip Code	532790
NSE Symbol	TANLA
MSEI Symbol	NOTLISTED
ISIN	INE483C01032
Name of company	Tanla Platforms 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	15-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	Single segment
Description of single segment	CpaaS provider
Start date and time of board meeting	24-Apr-2025   14:30:00
End date and time of board meeting	24-Apr-2025   17:45:00
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	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	10243648000	40277215000
	Other income	109539000	402241000
	Total income	10353187000	40679456000
2	Expenses
(a)	Cost of materials consumed	7655602000	29769823000
(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	573637000	2156005000
(e)	Finance costs	14365000	59783000
(f)	Depreciation, depletion and amortisation expense	270549000	977743000
(f)	Other Expenses
1	Other Expenses	288044000	1109168000
2	Connectivity & bandwidth charges	91779000	333877000
	Total other expenses	379823000	1443045000
	Total expenses	8893976000	34406399000
3	Total profit before exceptional items and tax	1459211000	6273057000
4	Exceptional items	0	0
5	Total profit before tax	1459211000	6273057000
6	Tax expense
7	Current tax	366441000	1249682000
8	Deferred tax	-80565000	-49453000
9	Total tax expenses	285876000	1200229000
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	1173335000	5072828000
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	1173335000	5072828000
17	Other comprehensive income net of taxes	-59307000	3803000
18	Total Comprehensive Income for the period	1114028000	5076631000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1114028000	5076631000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-59307000	3803000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	134617000	134617000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		22548325000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	8.74	37.76
	Diluted earnings (loss) per share from continuing operations	8.72	37.68
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	8.74	37.76
	Diluted earnings (loss) per share from continuing and discontinued operations	8.72	37.68
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes: n1. The above audited consolidated and standalone financial results of Tanla Platforms Limited (‘the Company’) for the quarter and year ended March 31, 2025, which have been prepared in accordance with the Indian AccountingStandards prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder, other accounting principles generally accepted in India and guidelines issued by Securities and Exchange Board of India, were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on April 24, 2025. The statutory auditors have expressed an un-modified opinion on these results. n n2. The Board of Directors have declared interim dividend of Rs. 6 per equity share (Face value Re. 1 per equity share) amounting to Rs. 8,077.04 lakhs in the board meeting held on April 24, 2025 for the financial year 2024-25. n n3. Pursuant to the Share Purchase Agreement (SPA) dated January 21, 2025, the Company transferred its entire shareholding in Gamooga Softtech Private Limited (“Wholly owned subsidiary”) to Karix Mobile Private Limited (“Wholly owned subsidiary”), for a purchase consideration of Rs. 12,280.86 lakhs, resulting in Gamooga Softtech Private Limited becoming a Step down subsidiary. This transaction resulted in a gain of Rs. 8,337.12 lakhs, which has been recognised under ‘Other Income’ in the standalone financial statements of the Company. n n4. The Consolidated financial results for the year ended March 31, 2024 do not include the results for the quarter ended June 30, 2023 for ValueFirst and its subsidiaries. Hence, the figures for the year ended March 31, 2025 and March 31, 2024 are not comparable. n n5. The Company operates in a single segment as “CPaaS” provider”. n n6. The basic EPS and diluted EPS for the quarters have not been annualised. n n7. The financials results for the quarter and year ended March 31, 2025 are available on the Company’s website (www.tanla.com) and on the websites of BSE (www.bseindia.com) and NSE (www.nseindia.com) n nKey standalone information is given below : Rs. in Lakhs nParticulars Quarter Ended n Mar 31, 2025 Dec 31, 2024 Mar 31, 2024 n (Refer note 9) (Unaudited) (Refer note 9) n nRevenue from operations 18,678.27 20,433.24 26,358.98 nProfit before tax 20,036.15 818.42 8,807.12 nProfit after tax 19,896.05 517.14 8,092.40 n n8. During the year, the ESOP Trust acquired 319,600 shares from the open market (classified as Treasury Shares) at a total cost of Rs. 3,002 lakhs (Rs. 300.2 million). These shares are included in the Company’s total equity. n n9. The financial results for the quarter ended March 31, 2025 (PY: March 31, 2024) are arrived as the balancing figures after deducting the un-audited results for the nine months ended December 31, 2024 (PY: December 31, 2023) from the audited results for the year ended March 31, 2025 (PY: March 31, 2024)

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	2289110000
	Capital work-in-progress	49946000
	Investment property	16465000
	Goodwill	2645515000
	Other intangible assets	1917046000
	Intangible assets under development	845462000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	270595000
	Total non-current financial assets	270595000
	Deferred tax assets (net)	463439000
	Other non-current assets	1349613000
	Total non-current assets	9847191000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	1198671000
	Trade receivables, current	8377806000
	Cash and cash equivalents	5015030000
	Bank balance other than cash and cash equivalents	3791579000
	Loans, current	0
	Other current financial assets	4850490000
	Total current financial assets	23233576000
	Current tax assets (net)	0
	Other current assets	296300000
	Total current assets	23529876000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	33377067000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	134617000
	Other equity	22548325000
	Total equity attributable to owners of parent	22682942000
	Non controlling interest	0
	Total equity	22682942000
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	481041000
	Total non-current financial liabilities	481041000
	Provisions, non-current	31516000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	12968000
	Total non-current liabilities	525525000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	3760000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	5741854000
	Total Trade payable	5745614000
	Other current financial liabilities	3726833000
	Total current financial liabilities	9472447000
	Other current liabilities	255995000
	Provisions, current	143220000
	Current tax liabilities (Net)	296938000
	Deferred government grants, Current	0
	Total current liabilities	10168600000
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	10694125000
	Total equity and liabilites	33377067000
	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)
	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	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 net defined benefit liability/asset, net of taxes	-69304000	-69304000
	Total Amount of items that will not be reclassified to profit and loss	-69304000	-69304000
2	Income tax relating to items that will not be reclassified to profit or loss	-16828000	-16828000
3	Amount of items that will be reclassified to profit and loss
1	Exchange difference in translating financial statements of foreign operations	-6831000	56279000
	Total Amount of items that will be reclassified to profit and loss	-6831000	56279000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-59307000	3803000

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			6273057000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-2058000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			326605000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1096534000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-1110164000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			977743000
	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			17181000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			101063000
	Adjustments for fair value losses (gains)			0
	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			-38182000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1368722000
	Net cash flows from (used in) operations			7641779000
	Dividends received			0
	Interest paid			-59822000
	Interest received			-389262000
	Income taxes paid (refund)			891290000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			6421049000
	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			0
	Other cash payments to acquire equity or debt instruments of other entities			1119752000
	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			0
	Purchase of property, plant and equipment			1276343000
	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			134088000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			58977000
	Net cash flows from (used in) investing activities	-2203030000
	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			157000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			298269000
	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			109920000
	Dividends paid			1614463000
	Interest paid			59822000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2082317000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2135702000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			2135702000
	Cash and cash equivalents cash flow statement at beginning of period			6670908000
	Cash and cash equivalents cash flow statement at end of period			8806610000