PERSISTENT2018-07-012018-09-30in-bse-fin:OneOperatingExpenses01Member PERSISTENT2018-07-012018-09-30in-bse-fin:OneOperatingExpenses02Member PERSISTENT2018-07-012018-09-30in-bse-fin:OneOperatingExpenses03Member PERSISTENT2018-07-012018-09-30in-bse-fin:OneOperatingExpenses04Member PERSISTENT2018-07-012018-09-30in-bse-fin:OneOperatingExpenses05Member PERSISTENT2018-07-012018-09-30in-bse-fin:OneOperatingExpenses06Member PERSISTENT2018-07-012018-09-30in-bse-fin:OneOperatingExpenses07Member PERSISTENT2018-07-012018-09-30in-bse-fin:OneOperatingExpenses08Member PERSISTENT2018-07-012018-09-30in-bse-fin:OneOperatingExpenses09Member PERSISTENT2018-07-012018-09-30in-bse-fin:OneOperatingExpenses10Member PERSISTENT2018-07-012018-09-30in-bse-fin:FourOperatingExpenses01Member PERSISTENT2018-07-012018-09-30in-bse-fin:FourOperatingExpenses02Member PERSISTENT2018-07-012018-09-30in-bse-fin:FourOperatingExpenses03Member PERSISTENT2018-07-012018-09-30in-bse-fin:FourOperatingExpenses04Member PERSISTENT2018-07-012018-09-30in-bse-fin:FourOperatingExpenses05Member PERSISTENT2018-07-012018-09-30in-bse-fin:FourOperatingExpenses06Member PERSISTENT2018-07-012018-09-30in-bse-fin:FourOperatingExpenses07Member PERSISTENT2018-07-012018-09-30in-bse-fin:FourOperatingExpenses08Member PERSISTENT2018-07-012018-09-30in-bse-fin:FourOperatingExpenses09Member PERSISTENT2018-07-012018-09-30in-bse-fin:FourOperatingExpenses10Member PERSISTENT2018-07-012018-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member PERSISTENT2018-07-012018-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member PERSISTENT2018-07-012018-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member PERSISTENT2018-07-012018-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares PERSISTENT 2018-04-01 2019-03-31 2018-09-27 INR Millions Half yearly Single segment Segment information is disclosed at consolidated level 2018-07-01 2018-09-30 Audited Standalone 4936300000.00 369390000.00 5305690000.00 0.00 0.00 0.00 2875080000.00 160000.00 113890000.00 1010330000.00 3999460000.00 1306230000.00 0.00 1306230000.00 405700000.00 3710000.00 409410000.00 0.00 896820000.00 0.00 0.00 0.00 0.00 896820000.00 -151720000.00 745100000.00 745100000.00 0.00 800000000.00 10 11.21 11.21 0.00 0.00 11.21 11.21 0.00 1.00 1.00 1. Debt and interest service coverage ratios: nDebt service coverage ratio (DSCR) for QE Sep 18: 1,539.77 nDebt service coverage ratio for YTD Sep 18: 1,596.17 n nInterest service coverage ratio (ISCR) for QE Sep 18: 374800 nInterest service coverage ratio for YTD Sep 18: 389538 n nDSCR computed as = Annualised EBITDA / Debt Service of principal amount during a year nISCR computed as = Annualised EBIT / Debt Service of interest amount during a year n nDue to validation checks, these amounts have been provided in the notes. n n2. Notes: n1. The audited condensed financial statements for the quarter and half year ended September 30, 2018, have been taken on record by the Board of Directors at its meeting concluded on October 21, 2018 as recommended by the Audit Committee at its meeting held on October 20, 2018. The statutory auditors have expressed an unqualified audit opinion. n n2.Adoption of Ind AS 115 - Revenue from contracts with customers: nEffective April 1, 2018, the Company adopted Ind AS 115 “Revenue from Contracts with Customers” using the cumulative catch-up transition method which is applied to contracts that were not completed as of April 1, 2018. Accordingly, the comparatives have not been retrospectively adjusted. The effect on adoption of Ind AS 115 was insignificant on the financial statements. n n3. As of September 30, 2018, Persistent Systems Limited had deposits of Rs. 430.00 million with the financial institutions (refer Schedule 37) viz. Infrastructure Leasing & Financial Services Ltd. (IL&FS) and IL&FS Financial Services Ltd. (referred to as “IL&FS Group”). These are due for maturity from January 2019 to June 2019. In August 2018, credit rating agency – ICRA, has significantly downgraded the IL& FS Group’s rating and subsequently it is noted that the Government of India and various regulators have intervened in the matter. As of September 30, 2018, there have been no defaults in payment of interest on the aforesaid deposits. Accordingly, the management of the Company believes that there is no immediate need to recognize any impairment on the above deposits as of September 30, 2018. The Company will continue to monitor the developments in this matter for the purpose of determining the financial reporting impact, if any. n 2018-04-01 2018-09-30 Audited Standalone 9556210000.00 564210000.00 10120420000.00 0.00 0.00 0.00 5642050000.00 270000.00 231080000.00 1735390000.00 7608790000.00 2511630000.00 0.00 2511630000.00 746500000.00 -54940000.00 691560000.00 0.00 1820070000.00 0.00 0.00 0.00 0.00 1820070000.00 -323760000.00 1496310000.00 1496310000.00 0.00 800000000.00 10 22.75 22.75 0.00 0.00 22.75 22.75 0.00 1.00 1.00 Communication expenses 18170000.00 Donations 18710000.00 Electricity expenses (net) 22410000.00 Internet link expenses 12960000.00 Legal and professional fees 61390000.00 Other Expenses 109250000.00 Purchase of software licenses and support expenses 201430000.00 Rent 61650000.00 Selling and marketing expenses 417310000.00 Travelling and conveyance 87050000.00 Communication expenses 37180000.00 Donations 36690000.00 Electricity expenses (net) 47960000.00 Internet link expenses 27180000.00 Legal and professional fees 116710000.00 Other Expenses 237920000.00 Purchase of software licenses and support expenses 335490000.00 Rent 122530000.00 Selling and marketing expenses 596880000.00 Travelling and conveyance 176850000.00 0.00 0.00 0.00