Integrated Filing — IndAS



General information about company
Scrip Code 532400
NSE Symbol BSOFT
MSEI Symbol NOTLISTED
ISIN INE836A01035
Name of company Birlasoft 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-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 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 28-May-2025   18:15:00
End date and time of board meeting 28-May-2025   19:30:00
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 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 13168880000 53752390000
Other income 198710000 1085370000
Total income 13367590000 54837760000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 202550000 1493900000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 98750000 -103940000
(d) Employee benefit expense 7781210000 32007940000
(e) Finance costs 55090000 234380000
(f) Depreciation, depletion and amortisation expense 216340000 857090000
(f) Other Expenses
1 Other expenses 3350620000 13380050000
Total other expenses 3350620000 13380050000
Total expenses 11704560000 47869420000
3 Total profit before exceptional items and tax 1663030000 6968340000
4 Exceptional items 0 0
5 Total profit before tax 1663030000 6968340000
6 Tax expense
7 Current tax 340020000 1726080000
8 Deferred tax 101960000 74660000
9 Total tax expenses 441980000 1800740000
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 1221050000 5167600000
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 1221050000 5167600000
17 Other comprehensive income net of taxes 127730000 349530000
18 Total Comprehensive Income for the period 1348780000 5517130000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1221050000 5167600000
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 127730000 349530000
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 555750000 555750000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 34226530000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.38 18.64
Diluted earnings (loss) per share from continuing operations 4.34 18.48
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 4.38 18.64
Diluted earnings (loss) per share from continuing and discontinued operations 4.34 18.48
24 Debt equity ratio 0.0033 0.0033
25 Debt service coverage ratio 1 1
26 Interest service coverage ratio 1 1
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio Debt service coverage ratio is 12.36 times which is 1236%.
Interest service coverage ratio Interest service coverage ratio is 26.10 times which is 2610%


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 2305660000
Capital work-in-progress 48860000
Investment property 0
Goodwill 5071840000
Other intangible assets 61450000
Intangible assets under development 176330000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 2971800000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 822280000
Total non-current financial assets 3794080000
Deferred tax assets (net) 1001530000
Other non-current assets 531800000
Total non-current assets 12991550000
2 Current assets
Inventories 103940000
Current financial asset
Current investments 14570560000
Trade receivables, current 9801600000
Cash and cash equivalents 3270840000
Bank balance other than cash and cash equivalents 1177980000
Loans, current 0
Other current financial assets 249100000
Total current financial assets 29070080000
Current tax assets (net) 0
Other current assets 2458330000
Total current assets 31632350000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 44623900000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 555750000
Other equity 34226530000
Total equity attributable to owners of parent 34782280000
Non controlling interest 0
Total equity 34782280000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 82410000
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 60180000
Total Trade payable 60180000
Other non-current financial liabilities 1087830000
Total non-current financial liabilities 1230420000
Provisions, non-current 757340000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 1987760000
Current liabilities
Current financial liabilities
Borrowings, current 31660000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 3450000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2349870000
Total Trade payable 2353320000
Other current financial liabilities 2035770000
Total current financial liabilities 4420750000
Other current liabilities 2566140000
Provisions, current 671940000
Current tax liabilities (Net) 195030000
Deferred government grants, Current 0
Total current liabilities 7853860000
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 9841620000
Total equity and liabilites 44623900000
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, Financial Services and Insurance 3170850000 12786290000
2 Manufacturing 5190180000 21314740000
3 Energy and Utilities 2224200000 8671560000
4 Life Sciences & Services 2583650000 10979800000
Total Segment Revenue 13168880000 53752390000
Less: Inter segment revenue 0 0
Revenue from operations 13168880000 53752390000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Banking, Financial Services and Insurance 839010000 3409410000
2 Manufacturing 1086730000 4244900000
3 Energy and Utilities 745800000 2652680000
4 Life Sciences & Services 320110000 1730770000
Total Profit before tax 2991650000 12037760000
i. Finance cost 55090000 55090000
ii. Other Unallocable Expenditure net off Unallocable income 1273530000 1273530000
Profit before tax 1663030000 6968340000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Banking, Financial Services and Insurance 0 0
2 Manufacturing 0 0
3 Energy and Utilities 0 0
4 Life Sciences & Services 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Banking, Financial Services and Insurance 0 0
2 Manufacturing 0 0
3 Energy and Utilities 0 0
4 Life Sciences & Services 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 Remeasurements of defined benefit plans -14660000 39080000
Total Amount of items that will not be reclassified to profit and loss -14660000 39080000
2 Income tax relating to items that will not be reclassified to profit or loss -3690000 9840000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences in translating of foreign operations 39960000 376240000
2 Net gains/(losses) on cash flow hedges 131950000 -74760000
Total Amount of items that will be reclassified to profit and loss 171910000 301480000
4 Income tax relating to items that will be reclassified to profit or loss 33210000 -18810000
5 Total Other comprehensive income 127730000 349530000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 6968340000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 234380000
Adjustments for decrease (increase) in inventories -103940000
Adjustments for decrease (increase) in trade receivables, current 505940000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -748910000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -349740000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 840390000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 857090000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
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 142800000
Adjustments for dividend income 0
Adjustments for interest income 696030000
Adjustments for share-based payments 514060000
Adjustments for fair value losses (gains) -305230000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -113320000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 7320000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 784810000
Net cash flows from (used in) operations 7753150000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 1877940000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 5875210000
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 49100730000
Other cash payments to acquire equity or debt instruments of other entities 52717000000
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 19810000
Purchase of property, plant and equipment 485880000
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 471320000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -759270000
Net cash flows from (used in) investing activities -4370290000
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 105660000
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 140340000
Repayments of borrowings 29350000
Payments of lease liabilities 445850000
Dividends paid 1795820000
Interest paid 129680000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -2154700000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -649780000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents -5080000
Net increase (decrease) in cash and cash equivalents -654860000
Cash and cash equivalents cash flow statement at beginning of period 3925700000
Cash and cash equivalents cash flow statement at end of period 3270840000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S R B C & CO LLP Yes 28-Feb-2026