PERSISTENT2023-07-012023-09-30 PERSISTENT2023-07-012023-09-30 PERSISTENT2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member PERSISTENT2023-07-012023-09-30in-bse-fin:OneOperatingExpenses02Member PERSISTENT2023-07-012023-09-30in-bse-fin:OneOperatingExpenses03Member PERSISTENT2023-07-012023-09-30in-bse-fin:OneOperatingExpenses04Member PERSISTENT2023-07-012023-09-30in-bse-fin:OneOperatingExpenses05Member PERSISTENT2023-07-012023-09-30in-bse-fin:OneOperatingExpenses06Member PERSISTENT2023-07-012023-09-30in-bse-fin:OneOperatingExpenses07Member PERSISTENT2023-07-012023-09-30in-bse-fin:OneOperatingExpenses08Member PERSISTENT2023-07-012023-09-30in-bse-fin:OneOperatingExpenses09Member PERSISTENT2023-07-012023-09-30in-bse-fin:OneOperatingExpenses10Member PERSISTENT2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member PERSISTENT2023-07-012023-09-30in-bse-fin:FourOperatingExpenses02Member PERSISTENT2023-07-012023-09-30in-bse-fin:FourOperatingExpenses03Member PERSISTENT2023-07-012023-09-30in-bse-fin:FourOperatingExpenses04Member PERSISTENT2023-07-012023-09-30in-bse-fin:FourOperatingExpenses05Member PERSISTENT2023-07-012023-09-30in-bse-fin:FourOperatingExpenses06Member PERSISTENT2023-07-012023-09-30in-bse-fin:FourOperatingExpenses07Member PERSISTENT2023-07-012023-09-30in-bse-fin:FourOperatingExpenses08Member PERSISTENT2023-07-012023-09-30in-bse-fin:FourOperatingExpenses09Member PERSISTENT2023-07-012023-09-30in-bse-fin:FourOperatingExpenses10Member PERSISTENT2023-09-30 PERSISTENT2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue01Member PERSISTENT2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue02Member PERSISTENT2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue03Member PERSISTENT2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue01Member PERSISTENT2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue02Member PERSISTENT2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue03Member PERSISTENT2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults01Member PERSISTENT2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults02Member PERSISTENT2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults03Member PERSISTENT2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults01Member PERSISTENT2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults02Member PERSISTENT2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults03Member PERSISTENT2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets01Member PERSISTENT2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets02Member PERSISTENT2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets03Member PERSISTENT2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member PERSISTENT2023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member PERSISTENT2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member PERSISTENT2023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member PERSISTENT2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member PERSISTENT2023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 533179 PERSISTENT NOTLISTED Persistent Systems Limited Equity 2023-04-01 2024-03-31 2023-10-18 2023-09-20 INR Millions Half yearly 08:00:00 15:15:00 2023-10-18 2023-10-18 true Cash Flow Indirect Not applicable Multi segment 2023-07-01 2023-09-30 Audited Consolidated 24116700000.00 372820000.00 24489520000.00 0.00 0.00 0.00 17759150000.00 122830000.00 743970000.00 2305940000.00 20931890000.00 3557630000.00 0.00 3557630000.00 971260000.00 -46310000.00 924950000.00 0.00 2632680000.00 0.00 0.00 0.00 0.00 2632680000.00 1418150000.00 4050830000.00 2632680000.00 0.00 1418150000.00 0.00 769250000.00 10 35.00 34.22 0.00 0.00 35.00 34.22 0.00 0.02 0.00 1.The audited condensed interim standalone financial statements for the quarter and half year ended September 30, 2023, have been taken on record by the Board of Directors at its meeting held on October 18, 2023 as recommended by the Audit Committee at its meeting held on October 17, 2023. The statutory auditors have expressed an unmodified audit opinion. The information presented above is extracted from the audited condensed interim standalone financial statements. 2.The above standalone financial results have been prepared from the condensed interim standalone financial statements, which are prepared in accordance with Indian Accounting Standards ( Ind AS ), the provisions of the Companies Act, 2013 ( the Companies Act ), as applicable and guidelines issued by the Securities and Exchange Board of India ( SEBI ). The Ind AS are prescribed under Section 133 of the Companies Act read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and amendments issued thereafter. All amounts included in the standalone financial results (including notes) are reported in millions of Indian rupees ( in Rs Millions) except share and per share data, unless otherwise stated. 3.Pursuant to the order received from the Commercial Register Courts in Germany, Youperience GmbH, (Step Down Subsidiary) merged into Persistent Systems Germany, GmbH (Wholly Owned Subsidiary) with effect from August 21, 2023. 4.Pursuant to the order received from the Commercial Register Courts in Germany, Parx Consulting GmbH, (Step Down Subsidiary) merged into Persistent Systems Germany, GmbH (Wholly Owned Subsidiary) with effect from August 25, 2023. 5.The members at the 33rd Annual General Meeting held on July 18, 2023, approved the payment of final dividend of Rs 12 per equity share and special dividend of Rs 10 Per equity share on achieving USD 1 Billion in annual revenue on the face value of Rs 10 each for the Financial Year 2022-23 (‘the Final Dividend’). Accordingly, an amount of Rs 1,692.10 Million was paid towards the Final Dividend as of September 30, 2023, out of the total dividend amount of Rs 1,692.35 Million. The remaining amount of Rs 0.25 Million was unclaimed and the Company has issued Demand Drafts to shareholders against this amount. The Company will make additional due efforts to pay the same to the respective Shareholders. 6.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. 7.The investors are requested to visit the following website of the Company and stock exchanges for further details: Company's website: https://www.persistent.com/investors BSE Ltd: www.bseindia.com National Stock Exchange of India Ltd.: www.nseindia.com Multi segment 2023-04-01 2023-09-30 Audited Consolidated 47328450000.00 589290000.00 47917740000.00 0.00 0.00 0.00 34071230000.00 248800000.00 1507250000.00 5462340000.00 41289620000.00 6628120000.00 0.00 6628120000.00 1885280000.00 -177520000.00 1707760000.00 0.00 4920360000.00 0.00 0.00 0.00 0.00 4920360000.00 1372080000.00 6292440000.00 4920360000.00 0.00 1372080000.00 0.00 769250000.00 10 65.52 63.97 0.00 0.00 65.52 63.97 0.00 0.02 0.00 Advertisement, conference and sponsorship fees 70720000.00 Allowance for expected credit loss (net) 34840000.00 Legal and professional fees 279250000.00 Miscellaneous expenses 187300000.00 Other Expenses -4480000.00 Purchase of software licenses 1273690000.00 Recruitment expenses 51850000.00 Rent 47300000.00 Training and seminars 44550000.00 Travelling and conveyance 320920000.00 Advertisement, conference and sponsorship fees 105800000.00 Allowance for expected credit loss (net) 100900000.00 Legal and professional fees 626500000.00 Miscellaneous expenses 415040000.00 Other Expenses 313140000.00 Purchase of software licenses 2794370000.00 Recruitment expenses 121250000.00 Rent 78580000.00 Training and seminars 83700000.00 Travelling and conveyance 823060000.00 0.00 4457940000.00 415680000.00 0.00 10865270000.00 7338600000.00 0.00 0.00 0.00 4554240000.00 741490000.00 0.00 626370000.00 5922100000.00 1310060000.00 1025310000.00 31334960000.00 0.00 3284770000.00 15797870000.00 4394720000.00 3235240000.00 0.00 6166150000.00 32878750000.00 389410000.00 3835970000.00 37104130000.00 0.00 0.00 68439090000.00 769250000.00 43417350000.00 44186600000.00 44186600000.00 931440000.00 1627030000.00 0.00 2558470000.00 481550000.00 0.00 0.00 25630000.00 3065650000.00 2242080000.00 6425760000.00 6451210000.00 15119050000.00 2168380000.00 3245660000.00 653750000.00 0.00 21186840000.00 24252490000.00 68439090000.00 Banking, Financial Services and Insurance (BFSI) 7791180000.00 Healthcare & Life Sciences 4657410000.00 Software, Hi-Tech and Emerging Industries 11668110000.00 Banking, Financial Services and Insurance (BFSI) 15528120000.00 Healthcare & Life Sciences 8966650000.00 Software, Hi-Tech and Emerging Industries 22833680000.00 24116700000.00 47328450000.00 0.00 0.00 24116700000.00 47328450000.00 Banking, Financial Services and Insurance (BFSI) 2990290000.00 Healthcare & Life Sciences 2178120000.00 Software, Hi-Tech and Emerging Industries 2939290000.00 Banking, Financial Services and Insurance (BFSI) 5985210000.00 Healthcare & Life Sciences 4245790000.00 Software, Hi-Tech and Emerging Industries 5522800000.00 8107700000.00 15753800000.00 122830000.00 248800000.00 4427240000.00 8876880000.00 3557630000.00 6628120000.00 Banking, Financial Services and Insurance (BFSI) 5800700000.00 Healthcare & Life Sciences 4080110000.00 Software, Hi-Tech and Emerging Industries 12753930000.00 22634740000.00 45804350000.00 68439090000.00 Banking, Financial Services and Insurance (BFSI) 0.00 Healthcare & Life Sciences 0.00 Software, Hi-Tech and Emerging Industries 0.00 0.00 68439090000.00 68439090000.00 248800000.00 0.00 -728200000.00 0.00 -417710000.00 2920000.00 0.00 -1313330000.00 0.00 860100000.00 0.00 0.00 0.00 1507250000.00 20400000.00 -1295060000.00 0.00 0.00 0.00 144760000.00 0.00 300330000.00 705850000.00 -75170000.00 0.00 0.00 0.00 -271360000.00 0.00 -911080000.00 5717040000.00 0.00 0.00 0.00 1458760000.00 0.00 4258280000.00 0.00 390900000.00 0.00 0.00 0.00 0.00 0.00 0.00 6630000.00 1670740000.00 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 319560000.00 0.00 49510000.00 0.00 -1685940000.00 0.00 0.00 1394500000.00 0.00 0.00 0.00 0.00 0.00 0.00 1111520000.00 0.00 364550000.00 1652120000.00 248860000.00 0.00 0.00 -1982550000.00 589790000.00 -14340000.00 575450000.00 3819270000.00 4394720000.00 0.00 0.00 0.00 0.00