Integrated Filing — IndAS

General information about company
Scrip Code	532221
NSE Symbol	SONATSOFTW
MSEI Symbol	NOTLISTED
ISIN	INE269A01021
Name of company	Sonata Software 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	07-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	30-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	Geographical
Description of single segment
Start date and time of board meeting	07-May-2025   15:40:00
End date and time of board meeting	07-May-2025   16:50:00
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	26172000000	101572500000
	Other income	112100000	711500000
	Total income	26284100000	102284000000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	18895800000	70310600000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-263600000	507600000
(d)	Employee benefit expense	4193700000	15976700000
(e)	Finance costs	100900000	652500000
(f)	Depreciation, depletion and amortisation expense	230300000	1214900000
(f)	Other Expenses
1	Other Expenses	1619500000	7885100000
	Total other expenses	1619500000	7885100000
	Total expenses	24776600000	96547400000
3	Total profit before exceptional items and tax	1507500000	5736600000
4	Exceptional items	0	0
5	Total profit before tax	1507500000	5736600000
6	Tax expense
7	Current tax	372700000	1728500000
8	Deferred tax	59500000	-238600000
9	Total tax expenses	432200000	1489900000
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	1075300000	4246700000
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	1075300000	4246700000
17	Other comprehensive income net of taxes	-32700000	-90600000
18	Total Comprehensive Income for the period	1042600000	4156100000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1075300000	4246700000
	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	1042600000	4156100000
	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	277600000	277600000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		16781800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.87	15.3
	Diluted earnings (loss) per share from continuing operations	3.87	15.28
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	3.87	15.3
	Diluted earnings (loss) per share from continuing and discontinued operations	3.87	15.28
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	400300000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	11397000000
	Other intangible assets	3601700000
	Intangible assets under development	260100000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	34800000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	253200000
	Total non-current financial assets	288000000
	Deferred tax assets (net)	855300000
	Other non-current assets	3432100000
	Total non-current assets	20234500000
2	Current assets
	Inventories	472400000
	Current financial asset
	Current investments	2450900000
	Trade receivables, current	17409300000
	Cash and cash equivalents	3099800000
	Bank balance other than cash and cash equivalents	1394500000
	Loans, current	0
	Other current financial assets	438500000
	Total current financial assets	24793000000
	Current tax assets (net)	0
	Other current assets	2051600000
	Total current assets	27317000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	47551500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	277600000
	Other equity	16781800000
	Total equity attributable to owners of parent	17059400000
	Non controlling interest	0
	Total equity	17059400000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2279000000
	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	875300000
	Total non-current financial liabilities	3154300000
	Provisions, non-current	0
	Deferred tax liabilities (net)	992700000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	4147000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2136600000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	13900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	15556200000
	Total Trade payable	15570100000
	Other current financial liabilities	5520600000
	Total current financial liabilities	23227300000
	Other current liabilities	1363200000
	Provisions, current	427800000
	Current tax liabilities (Net)	1326800000
	Deferred government grants, Current	0
	Total current liabilities	26345100000
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	30492100000
	Total equity and liabilites	47551500000
	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	India	15952300000	61132500000
2	Other than India	10236200000	40589700000
	Total Segment Revenue	26188500000	101722200000
	Less: Inter segment revenue	16500000	16500000
	Revenue from operations	26172000000	101572500000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	India	662300000	2246600000
2	Other than India	1174200000	5243300000
	Total Profit before tax	1836500000	7489900000
	i. Finance cost	100900000	100900000
	ii. Other Unallocable Expenditure net off Unallocable income	228100000	228100000
	Profit before tax	1507500000	5736600000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	India	13988000000	13988000000
2	Other than India	30210600000	30210600000
	Total Segment Asset	44198600000	44198600000
	Un-allocable Assets	3352900000	3352900000
	Net Segment Asset	47551500000	47551500000
4	Segment Liabilities
	Segment Liabilities
1	India	14370400000	14370400000
2	Other than India	13802200000	13802200000
	Total Segment Liabilities	28172600000	28172600000
	Un-allocable Liabilities	2319500000	2319500000
	Net Segment Liabilities	30492100000	30492100000
	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	Remeasurement of the defined benefit plans	-17400000	-5600000
2	Equity instruments through other comprehensive income	-64900000	-93800000
	Total Amount of items that will not be reclassified to profit and loss	-82300000	-99400000
2	Income tax relating to items that will not be reclassified to profit or loss	-4400000	-1400000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences in translating the financial statements of foreign operations	7700000	48800000
2	The effective portion of gains/ (losses) on hedging instruments in a cash flow hedge	52700000	-38900000
	Total Amount of items that will be reclassified to profit and loss	60400000	9900000
4	Income tax relating to items that will be reclassified to profit or loss	15200000	2500000
5	Total Other comprehensive income	-32700000	-90600000

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			5736600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			652500000
	Adjustments for decrease (increase) in inventories			507600000
	Adjustments for decrease (increase) in trade receivables, current			-1507700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			157300000
	Adjustments for decrease (increase) in other non-current assets			-23300000
	Adjustments for other financial assets, non-current			71900000
	Adjustments for other financial assets, current			128500000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1442700000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-1009300000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1214900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			147800000
	Adjustments for provisions, current			13700000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			1102400000
	Adjustments for other financial liabilities, non-current			146300000
	Adjustments for unrealised foreign exchange losses gains			-194600000
	Adjustments for dividend income			0
	Adjustments for interest income			332000000
	Adjustments for share-based payments			28500000
	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			-192500000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-12500000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			2342200000
	Net cash flows from (used in) operations			8078800000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1635500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			6443300000
	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			0
	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			7500000
	Purchase of property, plant and equipment			425100000
	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			260100000
	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			212500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-3890800000
	Net cash flows from (used in) investing activities	-4356000000
	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			34600000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			169400000
	Repayments of borrowings			2634100000
	Payments of lease liabilities			292700000
	Dividends paid			1225800000
	Interest paid			384400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-4333000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-2245700000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-14700000
	Net increase (decrease) in cash and cash equivalents			-2260400000
	Cash and cash equivalents cash flow statement at beginning of period			5360200000
	Cash and cash equivalents cash flow statement at end of period			3099800000