Sagility Limited — year ended 31 March 2026 (quarter ended 31 March 2026; quarter ended 31 December 2025; year ended 31 March 2025)
| Sr. No. | Particulars | As at 31 March 2026 (Audited) | As at 31 March 2025 (Audited) |
|---|---|---|---|
| A. | ASSETS | ||
| 1 | Non-current assets | ||
| Property, plant and equipment | 4,231.22 | 3,699.31 | |
| Capital-work-in-progress | 392.78 | 0.14 | |
| Right-of-use assets | 4,867.68 | 5,521.48 | |
| Goodwill | 64,051.49 | 60,390.11 | |
| Other intangible assets | 20,370.15 | 20,362.34 | |
| Intangible assets under development | 36.74 | – | |
| Financial assets | |||
| Other financial assets | 633.02 | 610.95 | |
| Deferred tax assets (net) | 1,513.91 | 1,337.34 | |
| Other tax assets (net) | 277.37 | 158.19 | |
| Other non-current assets | 191.01 | 219.08 | |
| Total non-current assets | 96,565.37 | 92,298.94 | |
| 2 | Current assets | ||
| Financial assets | |||
| Investments | 3,358.70 | – | |
| Trade receivables | 18,390.31 | 12,667.61 | |
| Cash and cash equivalents | 3,579.16 | 3,437.58 | |
| Bank balances other than cash and cash equivalents | 2,100.00 | – | |
| Other financial assets | 353.86 | 365.51 | |
| Other current assets | 1,663.38 | 1,736.95 | |
| Total current assets | 29,445.41 | 18,207.65 | |
| Total assets | 126,010.78 | 110,506.59 | |
| B. | EQUITY AND LIABILITIES | ||
| 1 | EQUITY | ||
| Equity share capital | 46,792.74 | 46,792.74 | |
| Other equity | |||
| Securities premium | 50,523.72 | 50,523.72 | |
| Common control adjustment deficit account | (28,186.58) | (28,186.58) | |
| Other components of equity | 27,461.09 | 14,230.66 | |
| Total equity | 96,590.97 | 83,360.54 | |
| 2 | LIABILITIES | ||
| Non-current liabilities | |||
| Financial liabilities | |||
| Borrowings | – | 5,670.42 | |
| Lease liabilities | 3,811.12 | 4,564.26 | |
| Other financial liabilities | 261.48 | 4.46 | |
| Provisions | 2,161.13 | 1,737.13 | |
| Deferred tax liabilities (net) | 4,211.07 | 4,278.80 | |
| Total non-current liabilities | 10,444.80 | 16,255.07 | |
| 3 | Current liabilities | ||
| Financial liabilities | |||
| Borrowings | 5,775.73 | 2,499.14 | |
| Lease liabilities | 1,518.50 | 1,285.54 | |
| Trade payables | |||
| Total outstanding dues of micro enterprises and small enterprises | 242.65 | 135.14 | |
| Total outstanding dues of creditors other than micro enterprises and small enterprises | 1,973.96 | 2,001.09 | |
| Other financial liabilities | 7,273.99 | 3,054.33 | |
| Other current liabilities | 586.10 | 559.38 | |
| Provisions | 1,362.53 | 951.50 | |
| Current tax liabilities (net) | 241.55 | 404.86 | |
| Total current liabilities | 18,975.01 | 10,890.98 | |
| Total liabilities | 29,419.81 | 27,146.05 | |
| Total equity and liabilities | 126,010.78 | 110,506.59 |
| Sr. No. | Particulars | Quarter ended 31 March 2026 Unaudited (refer note 4) |
Quarter ended 31 December 2025 Unaudited |
Quarter ended 31 March 2025 Unaudited |
Year ended 31 March 2026 Audited |
Year ended 31 March 2025 Audited (refer note 3) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| Revenue from operations | 20,242.57 | 19,711.53 | 15,684.76 | 71,928.51 | 55,699.18 | |
| Other income | 247.79 | 84.15 | 101.23 | 979.79 | 563.08 | |
| Total income | 20,490.36 | 19,795.68 | 15,785.99 | 72,908.30 | 56,262.26 | |
| 2 | Expenses | |||||
| Employee benefits expense | 12,768.89 | 12,191.58 | 9,740.95 | 45,102.76 | 34,989.01 | |
| Finance costs | 220.99 | 246.63 | 298.32 | 991.62 | 1,271.03 | |
| Depreciation and amortisation expense | 1,241.54 | 1,235.18 | 1,143.38 | 4,873.70 | 4,668.56 | |
| Other expenses | 2,627.10 | 2,408.85 | 2,213.48 | 9,223.00 | 7,731.35 | |
| Total expenses | 16,858.52 | 16,082.24 | 13,396.13 | 60,191.08 | 48,659.95 | |
| 3 | Profit before exceptional items and tax (1-2) | 3,631.84 | 3,713.44 | 2,389.86 | 12,717.22 | 7,602.31 |
| 4 | Exceptional item (refer note 11) | 0.00 | 328.23 | – | 328.23 | – |
| 3 | Profit before tax for the period/year | 3,631.84 | 3,385.21 | 2,389.86 | 12,388.99 | 7,602.31 |
| 4 | Tax expense: | |||||
| Current tax | 810.70 | 883.22 | 720.60 | 3,464.92 | 2,628.76 | |
| Deferred tax | 243.87 | (174.57) | (156.46) | (323.61) | (417.68) | |
| Total tax expense | 1,054.57 | 708.65 | 564.14 | 3,141.31 | 2,211.08 | |
| 5 | Profit for the period/year | 2,577.27 | 2,676.56 | 1,825.72 | 9,247.68 | 5,391.23 |
| 6 | Other comprehensive income | |||||
| Items that will not be reclassified subsequently to profit or loss | ||||||
| – Re-measurement gains/(losses) on defined benefit plans | 95.47 | (58.40) | 0.95 | (52.16) | (75.26) | |
| – Income tax effect of the above | 9.31 | 5.41 | 8.08 | 28.20 | 13.87 | |
| Items that will be reclassified subsequently to profit or loss | ||||||
| – Exchange differences on translation of financial information of foreign operations | 3,027.96 | 690.09 | 137.90 | 5,655.11 | 1,113.56 | |
| – Change in fair value of derivatives designated as cash flow hedges (net) (A) | (1,261.13) | (66.84) | 204.57 | (1,820.85) | (31.09) | |
| – Income tax effect on (A) above | 203.99 | 2.96 | (30.77) | 284.10 | 19.16 | |
| Total other comprehensive income/(loss) for the period/year, net of tax | 2,075.60 | 573.22 | 320.73 | 4,094.40 | 1,040.24 | |
| 7 | Total comprehensive income for the period/year | 4,652.87 | 3,249.78 | 2,146.45 | 13,342.08 | 6,431.47 |
| 8 | Profit for the period/year attributable to: | |||||
| – Owners of the Company | 2,577.27 | 2,676.56 | 1,825.72 | 9,247.68 | 5,391.23 | |
| – Non-controlling interests | – | – | – | – | – | |
| Profit for the period/year | 2,577.27 | 2,676.56 | 1,825.72 | 9,247.68 | 5,391.23 | |
| 9 | Other comprehensive income/(loss) for the period/year attributable to: | |||||
| – Owners of the Company | 2,075.60 | 573.22 | 320.73 | 4,094.40 | 1,040.24 | |
| – Non-controlling interests | – | – | – | – | – | |
| Other comprehensive income for the period/year | 2,075.60 | 573.22 | 320.73 | 4,094.40 | 1,040.24 | |
| 10 | Total comprehensive income for the period/year attributable to: | |||||
| – Owners of the Company | 4,652.87 | 3,249.78 | 2,146.45 | 13,342.08 | 6,431.47 | |
| – Non-controlling interests | – | – | – | – | – | |
| Total comprehensive income for the period/year | 4,652.87 | 3,249.78 | 2,146.45 | 13,342.08 | 6,431.47 | |
| 11 | Paid up equity share capital (face value of Rs. 10 each) | 46,792.74 | 46,792.74 | 46,792.74 | 46,792.74 | 46,792.74 |
| 12 | Other equity | – | – | – | – | 36,567.80 |
| 13 | Earnings per equity share (face value of Rs. 10 each) (Not annualised except for the year ended 31 March 2026 and 31 March 2025) | |||||
| – Basic (Rs) | 0.56 | 0.57 | 0.39 | 1.98 | 1.17 | |
| – Diluted (Rs) | 0.56 | 0.57 | 0.39 | 1.98 | 1.17 |
| Particulars | For the year ended 31 March 2026 (Audited) | For the year ended 31 March 2025 (Audited) |
|---|---|---|
| Cash flows from operating activities | ||
| Profit before tax for the year | 12,388.99 | 7,602.31 |
| Adjustments: | ||
| Depreciation and amortisation expense | 4,873.69 | 4,668.56 |
| Finance costs | 991.62 | 1,271.03 |
| Interest income | (203.90) | (258.81) |
| Provision for expected credit loss | 16.64 | 21.84 |
| Loss on sale/ disposal of property, plant and equipment | 44.60 | 91.12 |
| Gain on modification of leases | (2.61) | (106.89) |
| Expense relating to Share based payment awards | 122.42 | 1,134.38 |
| Gain on investments measured through FVTPL | (68.56) | – |
| Unrealised foreign exchange loss/ (gain), net | (503.39) | 160.43 |
| Operating Profit before working capital changes | 17,659.50 | 14,583.97 |
| Working capital adjustments: | ||
| Trade receivables | (4,672.16) | 347.08 |
| Non-current financial assets | 3.87 | (186.70) |
| Other non-current assets | 29.00 | (151.12) |
| Current financial assets | (160.01) | 12.97 |
| Other current assets | 133.24 | 6.67 |
| Trade payables | (36.25) | (1,186.63) |
| Provision for employee benefit obligations | 688.87 | 446.34 |
| Other current financial liabilities | 2,118.24 | 142.09 |
| Other current liabilities | 0.38 | (140.37) |
| Cash flows generated from operating activities | 15,764.68 | 13,874.31 |
| Income taxes paid (net of refunds) | (3,734.99) | (1,733.64) |
| Net cash flows generated from operating activities (A) | 12,029.69 | 12,140.67 |
| Cash flows from investing activities | ||
| Acquisition of property, plant and equipment and other intangible assets | (1,922.11) | (1,244.37) |
| Proceeds from sale of property, plant and equipment and other intangible assets | 5.59 | 21.35 |
| Payment for business combination, net of cash acquired Nil (31 March 2025: Rs. 5.51 million) | – | (4,825.36) |
| Purchase consideration paid for previous acquisitions | – | (3,756.25) |
| Proceeds from maturity of derivative assets/liabilities, (net) | – | 3.37 |
| Working capital adjustment on account of business combination | 42.53 | – |
| Investments in fixed deposits | (2,700.00) | – |
| Proceeds from maturity of fixed deposits | 600.00 | – |
| Investments in mutual funds | (12,209.26) | – |
| Proceeds from sale of mutual funds | 8,939.34 | – |
| Interest received | 137.00 | 159.17 |
| Net cash flows used in investing activities (B) | (7,106.91) | **(9,642 |