Integrated Filing — IndAS

General information about company
Scrip Code	543398
NSE Symbol	LATENTVIEW
MSEI Symbol	NA
ISIN	INE0I7C01011
Name of company	Latent View Analytics 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	02-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	24-Mar-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	Develop and deploy analytics solutions
Start date and time of board meeting	02-May-2025   11:30:00
End date and time of board meeting	02-May-2025   13:40:00
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	2321770000	8478430000
	Other income	211180000	689390000
	Total income	2532950000	9167820000
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	1490860000	5608810000
(e)	Finance costs	47130000	65570000
(f)	Depreciation, depletion and amortisation expense	90710000	293100000
(f)	Other Expenses
1	Other Expenses	281670000	912940000
	Total other expenses	281670000	912940000
	Total expenses	1910370000	6880420000
3	Total profit before exceptional items and tax	622580000	2287400000
4	Exceptional items	0	0
5	Total profit before tax	622580000	2287400000
6	Tax expense
7	Current tax	121530000	563780000
8	Deferred tax	-11520000	-11350000
9	Total tax expenses	110010000	552430000
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	512570000	1734970000
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	512570000	1734970000
17	Other comprehensive income net of taxes	-7240000	95060000
18	Total Comprehensive Income for the period	505330000	1830030000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	534760000	1741830000
	Total profit or loss, attributable to non-controlling interests	-22190000	-22190000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	530351000	1837561000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-25020000	-7530000
21	Details of equity share capital
	Paid-up equity share capital	206470000	206470000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		14793670000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.59	8.45
	Diluted earnings (loss) per share from continuing operations	2.58	8.41
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	2.59	8.45
	Diluted earnings (loss) per share from continuing and discontinued operations	2.58	8.41
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	394610000
	Capital work-in-progress	86830000
	Investment property
	Goodwill	2448820000
	Other intangible assets	1166000000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	4301250000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	617960000
	Total non-current financial assets	4919210000
	Deferred tax assets (net)	820000
	Other non-current assets	64190000
	Total non-current assets	9080480000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	4178610000
	Trade receivables, current	1847910000
	Cash and cash equivalents	694430000
	Bank balance other than cash and cash equivalents	281560000
	Loans, current	0
	Other current financial assets	1488480000
	Total current financial assets	8490990000
	Current tax assets (net)
	Other current assets	314870000
	Total current assets	8805860000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	17886340000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	206470000
	Other equity	14793670000
	Total equity attributable to owners of parent	15000140000
	Non controlling interest	369790000
	Total equity	15369930000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1350000
	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	845990000
	Total non-current financial liabilities	847340000
	Provisions, non-current	21020000
	Deferred tax liabilities (net)	321190000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	1189550000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	18430000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	179340000
	Total Trade payable	197770000
	Other current financial liabilities	185040000
	Total current financial liabilities	382810000
	Other current liabilities	800370000
	Provisions, current	138720000
	Current tax liabilities (Net)	4960000
	Deferred government grants, Current
	Total current liabilities	1326860000
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	2516410000
	Total equity and liabilites	17886340000
	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	Re-Measurement losses/gain on defined benefit plans	11200000	30240000
	Total Amount of items that will not be reclassified to profit and loss	11200000	30240000
2	Income tax relating to items that will not be reclassified to profit or loss	3280000	8810000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences in translating financial statements of foreign companies	-23040000	72220000
2	Effective portion of gains and loss on designated portion of hedging instruments in cashflow hedge	11110000	1980000
	Total Amount of items that will be reclassified to profit and loss	-11930000	74200000
4	Income tax relating to items that will be reclassified to profit or loss	3230000	570000
5	Total Other comprehensive income	-7240000	95060000

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			2287400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			63690000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-433880000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			105920000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			264400000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-111390000
	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			293100000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-16500000
	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			-14540000
	Adjustments for dividend income			0
	Adjustments for interest income			440570000
	Adjustments for share-based payments			6560000
	Adjustments for fair value losses (gains)			-73780000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-97320000
	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)			-454310000
	Net cash flows from (used in) operations			1833090000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			528350000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1304740000
	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			3311990000
	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			4140000
	Purchase of property, plant and equipment			161950000
	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			539130000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			514120000
	Net cash flows from (used in) investing activities	-2416550000
	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			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			50340000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			96090000
	Dividends paid			0
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-45750000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1157560000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			3100000
	Net increase (decrease) in cash and cash equivalents			-1154460000
	Cash and cash equivalents cash flow statement at beginning of period			1848890000
	Cash and cash equivalents cash flow statement at end of period			694430000