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Solutions LimitedMain BoardEquity2026-04-012027-03-312026-10-292026-10-13INRMillionsQuarterlySecond quarterMulti segment2026-10-2915:00:002026-10-2916:00:00trueCash Flow IndirectDeclaration of unmodified opinion2026-07-012026-09-30AuditedConsolidated28255990000-179400002823805000000015785690000509930000118405000077648800002524455000029935000000299350000063118000037920000669100000023244000000000232440000013082000024552200002328230000-38300002458970000-37500006969910000103.373.31003.373.31 <br /> 1. The audited consolidated financial results for the quarter and six months ended September 30, 2026 have been approved by the Board of Directors at its meeting held on October 29, 2026. The statutory auditors have expressed an unmodified audit opinion. The financial results presented above is extracted from the audited condensed interim consolidated financial statements for the quarter and six months ended September 30, 2026. These condensed interim consolidated financial statements are prepared in accordance with the Indian Accounting Standards 34 ('Ind AS 34') 'Interim Financial Reporting', as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment rules issued thereunder. <br /> <br /> 2.Revenue from operations includes Other operating income, net. <br /> 2026-04-012026-09-30AuditedConsolidated555047500004316000055547910000000311013600001027470000233041000015184900000496441400005903770000-71686000051869100001140590000627500001203340000039835700000000398357000057912000045626900003987410000-38400004566640000-39500006969910000105.775.66005.775.66Services rendered by business associates and others2333110000Legal and professional fees1167040000Technology and applications support cost1027970000Communication expenses779750000Repairs, maintenance and upkeep364870000Rent, net364570000Marketing and support fees198760000Travel and conveyance287380000Car hire charges217180000Miscellaneous expenses, net1024250000Services rendered by business associates and others4500460000Legal and professional fees2158130000Technology and applications support cost1977960000Communication expenses1515400000Repairs, maintenance and upkeep722160000Rent, net680230000Marketing and support fees608450000Travel and conveyance557300000Car hire charges393620000Miscellaneous expenses, net207119000034739600005908000084746000004308765000010883900002327700000069256000000106041000017529700003782980000287375000064826150000057166000023471130000351826000072650000015383500002917205000003490560000326626100000097488760000696991000041805290000487752000000487752000000000908661000090866100001152000000188109000001211970000019414090000068158800006815880000739584000033625810000170149000010398900002266700000365938600000048713560000974887600001.Investment property includes Right-of-use assets Rs. 8474.60 Million.Deposits879330000Other advances recoverable181080000Capital advances22520000Deferred contract cost1581210000Prepaid expenses236640000Income tax assets (net)1033380000Accrued interest1800000Loans and advances to employees62300000Recoverable on contract settlement1304760000Other receivables169490000Deferred contract cost420130000Prepaid expenses1658930000Indirect tax recoverable908820000Other advances502680000Lease liabilities7027820000Foreign currency forward contracts (net)2010880000Contingent Consideration47910000Lease liabilities2764050000Book credit in bank account89730000Foreign currency forward contracts (net)1499950000Interest accrued but not due82260000Employee benefits payable2187560000Creditors for capital goods78320000Unclaimed dividends33790000Contingent considerations660180000Value added tax712800000Tax deducted at source222630000Advance from customer246160000Other Statutory Dues502260000Other liabilities17640000Banking and Financial Services10047020000Healthcare8952500000Communication, Media and Technology5818620000Diverse Industries3488230000Banking and Financial Services19184780000Healthcare18032990000Communication, Media and Technology11480650000Diverse Industries712546000028306370000558238800002830637000055823880000Banking and Financial Services1947630000Healthcare1324520000Communication, Media and Technology1419490000Diverse Industries147070000Banking and Financial Services3977770000Healthcare2340400000Communication, Media and Technology2845530000Diverse Industries3994400004838710000956314000050993000010274700001335280000334876000029935000005186910000Banking and Financial Services0Healthcare0Communication, Media and Technology0Diverse Industries0000Banking and Financial Services0Healthcare0Communication, Media and Technology0Diverse Industries0000Note on segment information <br /> <br /> Operating segments are defined as components of an enterprise for which discrete financial information is available that is evaluated regularly by the Chief Operating Decision Maker (‘CODM’), in deciding how to allocate resources and in assessing performance. Operating segments are identified based on the internal organization at the Balance Sheet date. With the objective of internal financial reporting and decision making of the Group, the CODM has reviewed the manner in which the Group views the business risks and returns and monitors its operations. Accordingly, the group has identified business segment which comprises of Banking and Financial Services, Healthcare, Communication, Media and Technology and Diverse Industries. <br /> <br /> Revenues and expenses directly attributable to the segments are reported under each reportable segment. The accounting principles used in the preparation of the segment information are consistently applied to record revenue and expenditure in individual business segments. <br /> <br /> Assets and liabilities used in the Group’s business are not directly identified to any of the operating segments, as these are used interchangeably between segments. Allocation of such assets and liabilities is not practicable and any forced allocation would not result in any meaningful segregation. Hence assets and liabilities have not been identified to any of the reportable segments by the Group. <br /> <br /> <br /> Cashflow notes <br /> <br /> 1.Other adjustments for which cash effects are investing or financing cash flow: includes Profit on sale / redemption of investments Rs. (33.22) million, and Loss on sale of property,plant and equipment,net Rs. (7.98) million. <br /> 2.Cash flows used in obtaining control of subsidiaries or other businesses: includes Payment of contingent consideration towards acquisition Rs. 514.09 million. <br /> 3.Other cash payments to acquire equity or debt instruments of other entities: includes Purchase of current investments Rs. 16754.04 million and Purchase of non-current investment Rs. 27.71 million <br /> 4.Other inflows (outflows) of cash: includes Earmarked balances with banks Rs. 73.23 million and Investment in short term fixed deposits (39.00) million. <br /> <br /> <br /> <br /> <br /> 10274700000-27622900000-137590000000000-4902400000233041000007705000000014387000002150000034219000000-41200000071686000001185030000637194000000014030700000496887000005140900001671716000016781750000000054760000104547000000000000000000000019700000034230000-1515460000000000174700000-199970000013192200000102908000000-2530800000922610000981000093242000025858400003518260000Net changes in fair value on derivatives designated as cash flow hedges-339800000Exchange difference on translation of foreign operations38510000045300000Net changes in fair value on derivatives designated as cash flow hedges259770000Exchange difference on translation of foreign operations360500000620270000-8552000041150000130820000579120000AuditedtrueDeloitte Haskins Sells LLPtrue2027-07-31