Integrated Filing — IndAS

General information about company
Scrip Code	526299
NSE Symbol	MPHASIS
MSEI Symbol	NOTLISTED
ISIN	INE356A01018
Name of company	Mphasis 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	26-Mar-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	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	In accordance with IndAS108,Operating segments,the Company is not required to disclose segment information in standalone financial results. Refer the consolidated financial results for segment information.
Start date and time of board meeting	24-Apr-2025   19:15:00
End date and time of board meeting	24-Apr-2025   22:20:00
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	2022-01-20
Indicate Company website link for updated RPT policy of the Company	https://www.mphasis.com/content/dam/mphasis-com/global/en/investors/governance/policies/mphasis-related-party-policy-2022.pdf
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?	No
NOT APPLICABLE

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	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	22483170000	92710470000
	Other income	440890000	1784790000
	Total income	22924060000	94495260000
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	7328720000	28140850000
(e)	Finance costs	154900000	744560000
(f)	Depreciation, depletion and amortisation expense	444620000	1893900000
(f)	Other Expenses
1	Other Expenses	10464400000	43611860000
	Total other expenses	10464400000	43611860000
	Total expenses	18392640000	74391170000
3	Total profit before exceptional items and tax	4531420000	20104090000
4	Exceptional items	0	0
5	Total profit before tax	4531420000	20104090000
6	Tax expense
7	Current tax	807650000	4735850000
8	Deferred tax	31620000	43390000
9	Total tax expenses	839270000	4779240000
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	3692150000	15324850000
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	3692150000	15324850000
17	Other comprehensive income net of taxes	417290000	-290840000
18	Total Comprehensive Income for the period	4109440000	15034010000
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	1900840000	1900840000
	Face value of equity share capital	10	10
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	19.44	80.92
	Diluted earnings (loss) per share from continuing operations	19.35	80.45
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	19.44	80.92
	Diluted earnings (loss) per share from continuing and discontinued operations	19.35	80.45
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
27	Disclosure of notes on financial results		For notes on financial results refer the link https://www.mphasis.com

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	6176840000
	Capital work-in-progress	1820000
	Investment property	0
	Goodwill	0
	Other intangible assets	12050000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	21579330000
	Trade receivables, non-current	1111130000
	Loans, non-current	0
	Other non-current financial assets	762400000
	Total non-current financial assets	23452860000
	Deferred tax assets (net)	887600000
	Other non-current assets	5817120000
	Total non-current assets	36348290000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	14886340000
	Trade receivables, current	18030420000
	Cash and cash equivalents	6530190000
	Bank balance other than cash and cash equivalents	367200000
	Loans, current	305840000
	Other current financial assets	2278060000
	Total current financial assets	42398050000
	Current tax assets (net)	0
	Other current assets	3719940000
	Total current assets	46117990000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	82466280000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1900840000
	Other equity	61089020000
	Total equity attributable to owners of parent	62989860000
	Non controlling interest
	Total equity	62989860000
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
	Total non-current financial liabilities	0
	Provisions, non-current	0
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	4725320000
	Total non-current liabilities	4725320000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	31030000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	5272740000
	Total Trade payable	5303770000
	Other current financial liabilities	5444510000
	Total current financial liabilities	10748280000
	Other current liabilities	825690000
	Provisions, current	1549150000
	Current tax liabilities (Net)	1627980000
	Deferred government grants, Current	0
	Total current liabilities	14751100000
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	19476420000
	Total equity and liabilites	82466280000
	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		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	Audited	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	Re-measurement gains / (losses) on defined employee benefit plans	-35120000	-97660000
	Total Amount of items that will not be reclassified to profit and loss	-35120000	-97660000
2	Income tax relating to items that will not be reclassified to profit or loss	-8840000	-24580000
3	Amount of items that will be reclassified to profit and loss
1	Net change in fair value of derivatives designated as cash flow hedges	591890000	-294320000
2	Net change in fair values of investments in debt instruments carried at fair value through OCI	860000	3320000
	Total Amount of items that will be reclassified to profit and loss	592750000	-291000000
4	Income tax relating to items that will be reclassified to profit or loss	149180000	-73240000
5	Total Other comprehensive income	417290000	-290840000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			20104090000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			744560000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			131390000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			467390000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-349600000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			386950000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-217890000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1893900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			186440000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			1154370000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			229380000
	Adjustments for dividend income			0
	Adjustments for interest income			381140000
	Adjustments for share-based payments			103930000
	Adjustments for fair value losses (gains)			-968310000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-24950000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			246980000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			3603400000
	Net cash flows from (used in) operations			23707490000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			6050190000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			17657300000
	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			6664090000
	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			21960000
	Purchase of property, plant and equipment			384400000
	Proceeds from sales of investment property			86629990000
	Purchase of investment property			82867710000
	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			81100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-265920000
	Net cash flows from (used in) investing activities	-3449070000
	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			575470000
	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			3200000000
	Repayments of borrowings			3200000000
	Payments of lease liabilities			1202580000
	Dividends paid			10400990000
	Interest paid			744560000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-11772660000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2435570000
	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			2435570000
	Cash and cash equivalents cash flow statement at beginning of period			4094620000
	Cash and cash equivalents cash flow statement at end of period			6530190000