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The statutory auditors have expressed an unmodified audit opinion. The information presented above is extracted from the audited condensed interim consolidated FS. 2 The above consolidated financial results have been prepared from the condensed interim consolidated FS, which are prepared in accordance with Ind AS, the provisions of the Companies Act, 2013 as applicable and guidelines issued by the SEBI. The Ind AS are prescribed under Sec. 133 of the Companies Act read with Rule 3 of the Companies (IAS) Rules, 2015, and amendments issued thereafter. All amounts included in the consolidated financial results (including notes) are reported in M of Indian rupees except share and per share data, unless otherwise stated 3 Based on the Board’s approval of the Company the following Equity Shares were allotted to the ESOP Trust: 600,000 Equity Shares of INR 5 each were allotted on Jul 10, 2024, at INR 643.50 per share, aggregating to INR 386.10 M 1,200,000 Equity Shares of INR 5 each were allotted on Sep. 6, 2024, at INR 1216.5 per share, aggr. to INR 1,459.80 M Consequent to this, the paid-up share capital of the Company increased to 155,850,000 Equity Shares of INR 5 each aggr. to INR 779,250,000 4 Mr. Sapre relinquished his position as the CFO of the Company with effect from May 15, 2024, and Mr. Teredesai has been appointed as the CFO of the Company w.e.f. May 15, 2024 5 The re-appointment of Mr. Sapre as the ED of the Company was confirmed at the 34th AGM to hold office for 3 months w.e.f. Oct. 1, 2024, to Dec. 31, 2024 6 The re-appointment of Mr. Kadle as the ID of the Company, was approved and recommended by the Board to the Members for their approval to hold the office w.e.f. Apr. 23, 2025, to Apr. 22, 2030, which was confirmed at the 34th AGM 7 Ms. Bakshi ID of the Company retired effective from the conclusion of the 34th AGM 8 The appointment of Ms. Joshi was confirmed at the 34th AGM as the ID of the Company to hold office from Jun. 12, 2024, to Jun. 11, 2029 9 During the half year ended Sep. 30, 2024, the Group has recognized a gain on remeasurement of earnout payable towards acquisition of business to the erstwhile shareholders of Data Glove Incorporated, Media Agility, Software Corporation International & SCI Fusion 360, LLC amounting to INR 1097.05M based on settlement agreement and expected payout assessed by management 10 Persistent India Foundation was incorporated under Sec 8 of the Companies Act, 2013 w.e.f. May 1, 2024, as a WOS of the Company 11 SCI, LLC SDS has been dissolved w.e.f. Jun 27, 2024 12 Starfish Associates, LLC, USA has become a WOS of PSI, USA WOS w.e.f. Aug. 1, 2024. For the half year ended Sep. 30, 2024, the transaction is accounted for using the acquisition method of accounting under Ind AS 103 on provisional basis 13 PSL and PSI, USA WOS collectively have entered into an APA with SoHo Dragon Inc. on Sep 10, 2024, for the acquisition of its identified assets subject to closing conditions 14 PSL has entered into a SPA for the acquisition of Arrka Infosec Private Limited on Sep 30, 2024, subject to the conditions 15 The members at the 34th AGM, approved the payment of a final dividend of INR 10 per equity share for the FY2023-24. Accordingly, an amount of INR 1,534.68 M was paid towards the Final Dividend as of Sep 30, 2024, out of the total dividend amount of INR 1,540.50 M. The remaining amount of INR 5.82M was unclaimed, and the Company has issued Demand Drafts to shareholders against this amount 16 In accordance with para 4 of notified Ind AS-108 ‘Operating Segments’, the Company has disclosed segment information only on the basis of consolidated financial results Multi segment 2024-04-01 2024-09-30 Audited Consolidated 56343210000.00 771600000.00 57114810000.00 0.00 0.00 0.00 41460860000.00 323470000.00 1456930000.00 5522930000.00 48764190000.00 8350620000.00 0.00 8350620000.00 2049010000.00 -12510000.00 2036500000.00 0.00 6314120000.00 0.00 0.00 0.00 0.00 6314120000.00 788340000.00 7102460000.00 6314120000.00 0.00 7102460000.00 0.00 779250000.00 5 41.28 40.87 0.00 0.00 41.28 40.87 0.00 0.04 0.00 Advertisement, conference and sponsorship fees 27600000.00 Allowance for expected credit loss (net) 49880000.00 Legal and professional fees 353980000.00 Miscellaneous expenses 205180000.00 Other Expenses -125480000.00 Purchase of software licenses 1718760000.00 Recruitment expenses 51720000.00 Rent 30200000.00 Training and seminars 30080000.00 Travelling and conveyance 313300000.00 Advertisement, conference and sponsorship fees 115370000.00 Allowance for expected credit loss (net) 77080000.00 Legal and professional fees 749200000.00 Miscellaneous expenses 347220000.00 Other Expenses -440540000.00 Purchase of software licenses 3644260000.00 Recruitment expenses 107760000.00 Rent 66400000.00 Training and seminars 65540000.00 Travelling and conveyance 790640000.00 0.00 4553760000.00 151890000.00 0.00 10967390000.00 8844970000.00 361790000.00 0.00 0.00 6283240000.00 577230000.00 0.00 786780000.00 7647250000.00 1508690000.00 1375450000.00 35411190000.00 0.00 1758240000.00 21221660000.00 5999640000.00 3870770000.00 0.00 8031690000.00 40882000000.00 0.00 6497040000.00 47379040000.00 0.00 0.00 82790230000.00 779250000.00 54863930000.00 55643180000.00 55643180000.00 0.00 0.00 541060000.00 541060000.00 2180000.00 133490000.00 0.00 2221120000.00 2897850000.00 2632380000.00 10370380000.00 1984280000.00 14987040000.00 6017640000.00 2912710000.00 331810000.00 0.00 24249200000.00 0.00 0.00 27147050000.00 82790230000.00 Banking, Financial Services and Insurance (BFSI) 9117370000.00 Healthcare & Life Sciences 8065270000.00 Software, Hi-Tech and Emerging Industries 11788870000.00 Banking, Financial Services and Insurance (BFSI) 17548960000.00 Healthcare & Life Sciences 15376240000.00 Software, Hi-Tech and Emerging Industries 23418000000.00 28971510000.00 56343200000.00 0.00 0.00 28971510000.00 56343200000.00 Banking, Financial Services and Insurance (BFSI) 3387630000.00 Healthcare & Life Sciences 3108660000.00 Software, Hi-Tech and Emerging Industries 3233940000.00 Banking, Financial Services and Insurance (BFSI) 6168410000.00 Healthcare & Life Sciences 5807250000.00 Software, Hi-Tech and Emerging Industries 6022640000.00 9730230000.00 17998300000.00 182330000.00 323470000.00 5202700000.00 9324210000.00 4345200000.00 8350620000.00 Banking, Financial Services and Insurance (BFSI) 7682200000.00 Healthcare & Life Sciences 6496330000.00 Software, Hi-Tech and Emerging Industries 15612830000.00 29791360000.00 52998870000.00 82790230000.00 Banking, Financial Services and Insurance (BFSI) 0.00 Healthcare & Life Sciences 0.00 Software, Hi-Tech and Emerging Industries 0.00 0.00 27147050000.00 27147050000.00 192640000.00 0.00 -4394630000.00 0.00 -1266550000.00 25240000.00 -1327410000.00 0.00 0.00 4938070000.00 0.00 0.00 0.00 1456930000.00 77080000.00 -442850000.00 0.00 130830000.00 0.00 -37060000.00 0.00 281370000.00 1246770000.00 -271100000.00 0.00 0.00 -244220000.00 -1097050000.00 0.00 -1294680000.00 7055940000.00 0.00 0.00 0.00 2027150000.00 0.00 5028790000.00 0.00 181660000.00 0.00 0.00 0.00 0.00 0.00 0.00 452790000.00 4000520000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 254820000.00 0.00 361380000.00 0.00 -3113190000.00 0.00 0.00 1845900000.00 0.00 0.00 0.00 0.00 0.00 1675750000.00 1116540000.00 0.00 659280000.00 1518360000.00 192660000.00 0.00 0.00 34810000.00 1950410000.00 22900000.00 1973310000.00 4026330000.00 5999640000.00 Remeasurements of the defined benefit liabilities / asset -4880000.00 Remeasurements of the defined benefit liabilities / asset 127450000.00 -4880000.00 127450000.00 0.00 0.00 Effective portion of cash flow hedge (net of tax) -86510000.00 Exchange differences in translating the financial statements of foreign operations 563100000.00 Effective portion of cash flow hedge (net of tax) -34450000.00 Exchange differences in translating the financial statements of foreign operations 695340000.00 476590000.00 660890000.00 0.00 0.00