Integrated Filing — IndAS

General information about company
Scrip Code	544282
NSE Symbol	SAGILITY
MSEI Symbol	NOTLISTED
ISIN	INE0W2G01015
Name of company	Sagility India 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	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	06-May-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	Unaudited
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	Business Process Management Services
Start date and time of board meeting	14-May-2025   18:45:00
End date and time of board meeting	14-May-2025   20:30:00
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	Unaudited	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	15684760000	55699180000
	Other income	101230000	563080000
	Total income	15785990000	56262260000
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	9740950000	34989010000
(e)	Finance costs	298320000	1271030000
(f)	Depreciation, depletion and amortisation expense	1143380000	4668560000
(f)	Other Expenses
1	Other Expenses	2213480000	7731350000
	Total other expenses	2213480000	7731350000
	Total expenses	13396130000	48659950000
3	Total profit before exceptional items and tax	2389860000	7602310000
4	Exceptional items	0	0
5	Total profit before tax	2389860000	7602310000
6	Tax expense
7	Current tax	720600000	2628760000
8	Deferred tax	-156460000	-417680000
9	Total tax expenses	564140000	2211080000
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	1825720000	5391230000
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	1825720000	5391230000
17	Other comprehensive income net of taxes	320730000	1040240000
18	Total Comprehensive Income for the period	2146450000	6431470000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1825720000	5391230000
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	2146450000	6431470000
	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	46792740000	46792740000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		21578460000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.39	1.17
	Diluted earnings (loss) per share from continuing operations	0.39	1.17
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	0.39	1.17
	Diluted earnings (loss) per share from continuing and discontinued operations	0.39	1.17
24	Debt equity ratio	0.0017	0.0017
25	Debt service coverage ratio	0.0222	0.0214
26	Interest service coverage ratio	0.1284	0.1065
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	9220790000
	Capital work-in-progress	140000
	Investment property	0
	Goodwill	60390110000
	Other intangible assets	20362340000
	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	610950000
	Total non-current financial assets	610950000
	Deferred tax assets (net)	1495530000
	Other non-current assets	219080000
	Total non-current assets	92298940000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	0
	Trade receivables, current	12667610000
	Cash and cash equivalents	3437580000
	Bank balance other than cash and cash equivalents	0
	Loans, current	0
	Other current financial assets	365510000
	Total current financial assets	16470700000
	Current tax assets (net)
	Other current assets	1736950000
	Total current assets	18207650000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	110506590000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	46792740000
	Other equity	36567800000
	Total equity attributable to owners of parent	83360540000
	Non controlling interest
	Total equity	83360540000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	10234680000
	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	4460000
	Total non-current financial liabilities	10239140000
	Provisions, non-current	1737130000
	Deferred tax liabilities (net)	4278800000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	16255070000
	Current liabilities
	Current financial liabilities
	Borrowings, current	3784680000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	135140000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2001090000
	Total Trade payable	2136230000
	Other current financial liabilities	3054330000
	Total current financial liabilities	8975240000
	Other current liabilities	559380000
	Provisions, current	951500000
	Current tax liabilities (Net)	404860000
	Deferred government grants, Current
	Total current liabilities	10890980000
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	27146050000
	Total equity and liabilites	110506590000
	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		Unaudited	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	Unaudited	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 benefit plans	950000	-75260000
	Total Amount of items that will not be reclassified to profit and loss	950000	-75260000
2	Income tax relating to items that will not be reclassified to profit or loss	-8080000	-13870000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of financial information of foreign operations	137900000	1113560000
2	Change in fair value of derivatives designated as cash flow hedges (net) (A)	204570000	-31090000
	Total Amount of items that will be reclassified to profit and loss	342470000	1082470000
4	Income tax relating to items that will be reclassified to profit or loss	30770000	-19160000
5	Total Other comprehensive income	320730000	1040240000

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			Unaudited
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			7602310000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1271030000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			358080000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			6670000
	Adjustments for decrease (increase) in other non-current assets			-151120000
	Adjustments for other financial assets, non-current			-186700000
	Adjustments for other financial assets, current			12970000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-1186630000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-140370000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			4668560000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			21840000
	Adjustments for provisions, current			435340000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			142090000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			160430000
	Adjustments for dividend income			0
	Adjustments for interest income			258810000
	Adjustments for share-based payments			1134380000
	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			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-15770000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			6271990000
	Net cash flows from (used in) operations			13874300000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1733640000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			12140660000
	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			8581610000
	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			21350000
	Purchase of property, plant and equipment			1244370000
	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			3370000
	Dividends received			0
	Interest received			159170000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-9642090000
	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			3707960000
	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			3698790000
	Payments of lease liabilities			1321780000
	Dividends paid			0
	Interest paid			1320070000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			71980000
	Net cash flows from (used in) financing activities			-2560700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-62130000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			58450000
	Net increase (decrease) in cash and cash equivalents			-3680000
	Cash and cash equivalents cash flow statement at beginning of period			3441260000
	Cash and cash equivalents cash flow statement at end of period			3437580000