Integrated Filing — IndAS

General information about company
Scrip Code	504067
NSE Symbol	ZENSARTECH
MSEI Symbol	NOTLISTED
ISIN	INE520A01027
Name of company	Zensar Technologies 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	25-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	17-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	25-Apr-2025   16:00:00
End date and time of board meeting	25-Apr-2025   19:15:00
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	13589000000	52806000000
	Other income	460000000	1602000000
	Total income	14049000000	54408000000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	147000000	530000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	8853000000	33904000000
(e)	Finance costs	49000000	173000000
(f)	Depreciation, depletion and amortisation expense	238000000	1019000000
(f)	Other Expenses
1	Other expenses	2464000000	10205000000
	Total other expenses	2464000000	10205000000
	Total expenses	11751000000	45831000000
3	Total profit before exceptional items and tax	2298000000	8577000000
4	Exceptional items	0	0
5	Total profit before tax	2298000000	8577000000
6	Tax expense
7	Current tax	404000000	2027000000
8	Deferred tax	130000000	52000000
9	Total tax expenses	534000000	2079000000
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	1764000000	6498000000
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	1764000000	6498000000
17	Other comprehensive income net of taxes	168000000	303000000
18	Total Comprehensive Income for the period	1932000000	6801000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1764000000	6498000000
	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	1932000000	6801000000
	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	454000000	454000000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		40243000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.77	28.65
	Diluted earnings (loss) per share from continuing operations	7.68	28.43
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	7.77	28.65
	Diluted earnings (loss) per share from continuing and discontinued operations	7.68	28.43
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	1884000000
	Capital work-in-progress	6000000
	Investment property	0
	Goodwill	9144000000
	Other intangible assets	675000000
	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	4600000000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	705000000
	Total non-current financial assets	5305000000
	Deferred tax assets (net)	1079000000
	Other non-current assets	490000000
	Total non-current assets	18583000000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	12537000000
	Trade receivables, current	7901000000
	Cash and cash equivalents	2708000000
	Bank balance other than cash and cash equivalents	4728000000
	Loans, current	0
	Other current financial assets	4029000000
	Total current financial assets	31903000000
	Current tax assets (net)	0
	Other current assets	1243000000
	Total current assets	33146000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	51729000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	454000000
	Other equity	40243000000
	Total equity attributable to owners of parent	40697000000
	Non controlling interest	0
	Total equity	40697000000
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	17000000
	Total Trade payable	17000000
	Other non-current financial liabilities	1577000000
	Total non-current financial liabilities	1594000000
	Provisions, non-current	53000000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	563000000
	Total non-current liabilities	2210000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	123000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3314000000
	Total Trade payable	3437000000
	Other current financial liabilities	2633000000
	Total current financial liabilities	6070000000
	Other current liabilities	2390000000
	Provisions, current	0
	Current tax liabilities (Net)	362000000
	Deferred government grants, Current	0
	Total current liabilities	8822000000
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	11032000000
	Total equity and liabilites	51729000000
	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 and Application Services	10778000000	42265000000
2	Cloud Infrastructure and Security	2811000000	10541000000
	Total Segment Revenue	13589000000	52806000000
	Less: Inter segment revenue	0	0
	Revenue from operations	13589000000	52806000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Digital and Application Services	1751000000	6668000000
2	Cloud Infrastructure and Security	549000000	1910000000
	Total Profit before tax	2300000000	8578000000
	i. Finance cost	49000000	49000000
	ii. Other Unallocable Expenditure net off Unallocable income	-47000000	-47000000
	Profit before tax	2298000000	8577000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Digital and Application Services	17034000000	17034000000
2	Cloud Infrastructure and Security	3990000000	3990000000
	Total Segment Asset	21024000000	21024000000
	Un-allocable Assets	30705000000	30705000000
	Net Segment Asset	51729000000	51729000000
4	Segment Liabilities
	Segment Liabilities
1	Digital and Application Services	303000000	303000000
2	Cloud Infrastructure and Security	137000000	137000000
	Total Segment Liabilities	440000000	440000000
	Un-allocable Liabilities	10592000000	10592000000
	Net Segment Liabilities	11032000000	11032000000
	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 defined employee benefit plans - gain / (loss)	20000000	8000000
2	Equity instruments through other comprehensive income - gain / (loss)	0	0
	Total Amount of items that will not be reclassified to profit and loss	20000000	8000000
2	Income tax relating to items that will not be reclassified to profit or loss	4000000	2000000
3	Amount of items that will be reclassified to profit and loss
1	Effective portion of gain / (loss) on designated portion of hedging instruments in a cash flow hedge (net)	59000000	-70000000
2	Exchange differences in translating the financial statements of foreign operations - gain / (loss)	108000000	350000000
	Total Amount of items that will be reclassified to profit and loss	167000000	280000000
4	Income tax relating to items that will be reclassified to profit or loss	15000000	-17000000
5	Total Other comprehensive income	168000000	303000000

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			8577000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			155000000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-883000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			9000000
	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			198000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			125000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1019000000
	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			67000000
	Adjustments for dividend income			0
	Adjustments for interest income			1067000000
	Adjustments for share-based payments			316000000
	Adjustments for fair value losses (gains)			-305000000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-300000000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-49000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-715000000
	Net cash flows from (used in) operations			7862000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2212000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			5650000000
	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			1197000000
	Other cash receipts from sales of equity or debt instruments of other entities			37217000000
	Other cash payments to acquire equity or debt instruments of other entities			39814000000
	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			16000000
	Purchase of property, plant and equipment			369000000
	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			817000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1468000000
	Net cash flows from (used in) investing activities	-4798000000
	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			2000000
	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			604000000
	Dividends paid			2041000000
	Interest paid			2000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2645000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1793000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			69000000
	Net increase (decrease) in cash and cash equivalents			-1724000000
	Cash and cash equivalents cash flow statement at beginning of period			4432000000
	Cash and cash equivalents cash flow statement at end of period			2708000000