Integrated Filing — IndAS

General information about company
Scrip Code	534758
NSE Symbol	CIGNITITEC
MSEI Symbol	NOTLISTED
ISIN	INE675C01017
Name of company	Cigniti 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	05-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	25-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	Software Testing
Start date and time of board meeting	05-May-2025   14:30:00
End date and time of board meeting	05-May-2025   15:15:00
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	5302771000	20143409000
	Other income	167975000	502206000
	Total income	5470746000	20645615000
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	3102608000	12181582000
(e)	Finance costs	842661000	3036733000
(f)	Depreciation, depletion and amortisation expense	82154000	341817000
(f)	Other Expenses
1	Power and fuel	15795000	69948000
2	Rent, Rates and Taxes	19631000	124101000
3	Provision for reversal of export incentive receivable,Insurance, Repairs and maintenance	11233000	343669000
4	Advertising, marketing and sales promotion	62510000	290980000
5	office maintenance, Travelling and conveyance	92450000	374147000
6	Communication costs, provision for expected loss	18572000	44678000
7	Legal and professional fees, Payment to auditor	178008000	797418000
8	Software licencing cost, printing and stationery	54879000	263108000
9	Recruitment expenses, Corporate Social Responsibility expenditure	15347000	52100000
10	Provison for dimunition in the value of investments, Miscellaneous expenses	3291000	4974000
	Total other expenses	471716000	2365123000
	Total expenses	4499139000	17925255000
3	Total profit before exceptional items and tax	971607000	2720360000
4	Exceptional items	0	0
5	Total profit before tax	971607000	2720360000
6	Tax expense
7	Current tax	247397000	815191000
8	Deferred tax	-7292000	-96573000
9	Total tax expenses	240105000	718618000
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	731502000	2001742000
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	731502000	2001742000
17	Other comprehensive income net of taxes	42932000	183963000
18	Total Comprehensive Income for the period	774434000	2185705000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	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	0	0
	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	273970000	273970000
	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	26.55	72.77
	Diluted earnings (loss) per share from continuing operations	26.55	72.77
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	26.55	72.77
	Diluted earnings (loss) per share from continuing and discontinued operations	26.55	72.77
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	203696000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	739683000
	Other intangible assets	262939000
	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	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	101929000
	Total non-current financial assets	101929000
	Deferred tax assets (net)	145268000
	Other non-current assets
	Total non-current assets	1453515000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	1457427000
	Trade receivables, current	4088624000
	Cash and cash equivalents	1993473000
	Bank balance other than cash and cash equivalents	552857000
	Loans, current	1281439000
	Other current financial assets	1078635000
	Total current financial assets	10452455000
	Current tax assets (net)	97221000
	Other current assets	388580000
	Total current assets	10938256000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	12391771000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	273970000
	Other equity	9358448000
	Total equity attributable to owners of parent	9632418000
	Non controlling interest
	Total equity	9632418000
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	132349000
	Total non-current financial liabilities	132349000
	Provisions, non-current	133869000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	266218000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	8976000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1138936000
	Total Trade payable	1147912000
	Other current financial liabilities	419853000
	Total current financial liabilities	1567765000
	Other current liabilities	329972000
	Provisions, current	274432000
	Current tax liabilities (Net)	320966000
	Deferred government grants, Current	0
	Total current liabilities	2493135000
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	2759353000
	Total equity and liabilites	12391771000
	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 gain/(loss) on employee defined benefit plans, net of tax	66886000	146986000
2	Fair value changes on equity instruments through OCI, net of tax	-19073000	-19073000
	Total Amount of items that will not be reclassified to profit and loss	47813000	127913000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of foreign operations	-4881000	56050000
	Total Amount of items that will be reclassified to profit and loss	-4881000	56050000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	42932000	183963000

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			2720360000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			89829000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-908357000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-159034000
	Adjustments for decrease (increase) in other non-current assets			-5584000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-199422000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			438934000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-92293000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			341817000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			189044000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-214924000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-8520000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			38363000
	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			2500000
	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)			-487647000
	Net cash flows from (used in) operations			2232713000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			633696000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1599017000
	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			15434000
	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			5584000
	Purchase of property, plant and equipment			137837000
	Proceeds from sales of investment property			2027074000
	Purchase of investment property			825745000
	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			1281439000
	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			51722000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-176075000
	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			25769000
	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			190036000
	Dividends paid			0
	Interest paid			11553000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-175820000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1247122000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			56050000
	Net increase (decrease) in cash and cash equivalents			1303172000
	Cash and cash equivalents cash flow statement at beginning of period			690301000
	Cash and cash equivalents cash flow statement at end of period			1993473000