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	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	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

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	37100410000	142299870000
	Other income	599550000	2550010000
	Total income	37699960000	144849880000
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	21076180000	81446590000
(e)	Finance costs	360670000	1655010000
(f)	Depreciation, depletion and amortisation expense	1353460000	4763370000
(f)	Other Expenses
1	Other Expenses	8998640000	34383480000
	Total other expenses	8998640000	34383480000
	Total expenses	31788950000	122248450000
3	Total profit before exceptional items and tax	5911010000	22601430000
4	Exceptional items	0	0
5	Total profit before tax	5911010000	22601430000
6	Tax expense
7	Current tax	1137240000	5535160000
8	Deferred tax	308850000	44880000
9	Total tax expenses	1446090000	5580040000
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	4464920000	17021390000
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	4464920000	17021390000
17	Other comprehensive income net of taxes	692200000	570480000
18	Total Comprehensive Income for the period	5157120000	17591870000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	4464920000	17021390000
	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	5157120000	17591870000
	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	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	23.51	89.87
	Diluted earnings (loss) per share from continuing operations	23.41	89.36
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	23.51	89.87
	Diluted earnings (loss) per share from continuing and discontinued operations	23.41	89.36
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	8215820000
	Capital work-in-progress	1820000
	Investment property
	Goodwill	42907060000
	Other intangible assets	6691920000
	Intangible assets under development	0
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	4237770000
	Trade receivables, non-current	3196760000
	Loans, non-current	0
	Other non-current financial assets	1752330000
	Total non-current financial assets	9186860000
	Deferred tax assets (net)	3246100000
	Other non-current assets	8955510000
	Total non-current assets	79205090000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	17844250000
	Trade receivables, current	28407250000
	Cash and cash equivalents	9863450000
	Bank balance other than cash and cash equivalents	6262350000
	Loans, current	385560000
	Other current financial assets	1600390000
	Total current financial assets	64363250000
	Current tax assets (net)
	Other current assets	5497950000
	Total current assets	69861200000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	149066290000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1900840000
	Other equity	94383120000
	Total equity attributable to owners of parent	96283960000
	Non controlling interest	0
	Total equity	96283960000
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	6144740000
	Total non-current financial liabilities	6144740000
	Provisions, non-current	527460000
	Deferred tax liabilities (net)	1623030000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	8295230000
	Current liabilities
	Current financial liabilities
	Borrowings, current	11159430000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	35160000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	9749510000
	Total Trade payable	9784670000
	Other current financial liabilities	15072500000
	Total current financial liabilities	36016600000
	Other current liabilities	2624380000
	Provisions, current	3107870000
	Current tax liabilities (Net)	2738250000
	Deferred government grants, Current	0
	Total current liabilities	44487100000
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	52782330000
	Total equity and liabilites	149066290000
	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	Banking and Financial Services	18589520000	69088580000
2	Logistics and Transportation	4060710000	17717830000
3	Technology Media and Telecom	6599740000	23939110000
4	Insurance	4237980000	16227750000
5	Others	3686940000	15260410000
6	Unallocated - hedge	-74480000	66190000
	Total Segment Revenue	37100410000	142299870000
	Less: Inter segment revenue
	Revenue from operations	37100410000	142299870000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Banking and Financial Services	5432660000	18892860000
2	Logistics and Transportation	1505010000	6108470000
3	Technology Media and Telecom	1366750000	5565160000
4	Insurance	1275320000	5152220000
5	Others	1143920000	4992050000
6	Unallocated - hedge	-74480000	66190000
	Total Profit before tax	10649180000	40776950000
	i. Finance cost	360670000	360670000
	ii. Other Unallocable Expenditure net off Unallocable income	4377500000	4377500000
	Profit before tax	5911010000	22601430000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Banking and Financial Services	0	0
2	Logistics and Transportation	0	0
3	Technology Media and Telecom	0	0
4	Insurance	0	0
5	Others	0	0
6	Unallocated - hedge	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
1	Banking and Financial Services	0	0
2	Logistics and Transportation	0	0
3	Technology Media and Telecom	0	0
4	Insurance	0	0
5	Others	0	0
6	Unallocated - hedge	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	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 gains / (losses) on defined employee benefit plans	-36020000	-95850000
	Total Amount of items that will not be reclassified to profit and loss	-36020000	-95850000
2	Income tax relating to items that will not be reclassified to profit or loss	-9220000	-23760000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of financial statements of foreign operations	280500000	858870000
2	Net change in fair value of derivatives designated as cash flow hedges	591890000	-294320000
3	Net change in fair value of investments in debt instruments carried at fair value through OCI	-5310000	5250000
	Total Amount of items that will be reclassified to profit and loss	867080000	569800000
4	Income tax relating to items that will be reclassified to profit or loss	148080000	-72770000
5	Total Other comprehensive income	692200000	570480000

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			22601430000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1655010000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-5225110000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			559290000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-161450000
	Adjustments for other financial assets, current			1128470000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1651140000
	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			-503840000
	Adjustments for depreciation and amortisation expense			4763370000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			17480000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			1321340000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			239020000
	Adjustments for dividend income			0
	Adjustments for interest income			927230000
	Adjustments for share-based payments			571530000
	Adjustments for fair value losses (gains)			-1527320000
	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			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			3561700000
	Net cash flows from (used in) operations			26163130000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			7111110000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			19052020000
	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			2799750000
	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			19710000
	Purchase of property, plant and equipment			618390000
	Proceeds from sales of investment property			101478520000
	Purchase of investment property			90992090000
	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			463260000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-7110680000
	Net cash flows from (used in) investing activities	440580000
	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			16381840000
	Repayments of borrowings			20836440000
	Payments of lease liabilities			1755040000
	Dividends paid			10400990000
	Interest paid			1521940000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-17557100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1935500000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-121190000
	Net increase (decrease) in cash and cash equivalents			1814310000
	Cash and cash equivalents cash flow statement at beginning of period			8049140000
	Cash and cash equivalents cash flow statement at end of period			9863450000