Latent View Analytics Limited — Quarter ended March 31, 2026 (reporting period: quarter and year ended March 31, 2026)
| Particulars | Quarter ended 31-Mar-26 (Refer note 8) | Quarter ended 31-Dec-25 (Unaudited) | Quarter ended 31-Mar-25 (Refer note 8) | Year ended 31-Mar-26 (Audited) | Year ended 31-Mar-25 (Audited) |
|---|---|---|---|---|---|
| Income from operations | |||||
| I Revenue from operations | 2,886.18 | 2,780.09 | 2,321.77 | 10,601.92 | 8,478.43 |
| II Other income | 161.76 | 176.10 | 211.18 | 758.11 | 689.39 |
| III Total income (I + II) | 3,047.94 | 2,956.19 | 2,532.95 | 11,360.03 | 9,167.82 |
| IV Expenses | |||||
| a) Employee benefits expense | 1,919.14 | 1,863.18 | 1,490.86 | 7,061.35 | 5,608.81 |
| b) Finance costs | 25.25 | 24.79 | 47.13 | 99.57 | 65.57 |
| c) Depreciation and amortisation expense | 104.75 | 104.97 | 90.71 | 409.48 | 293.10 |
| d) Other expenses | 291.65 | 295.44 | 281.67 | 1,177.99 | 912.94 |
| Total expenses (IV) | 2,340.79 | 2,288.38 | 1,910.37 | 8,748.39 | 6,880.42 |
| V Profit before tax (III – IV) | 707.15 | 667.81 | 622.58 | 2,611.64 | 2,287.40 |
| VI Tax expenses | |||||
| Current Tax | 192.17 | 178.78 | 121.53 | 711.78 | 563.78 |
| Deferred Tax | (35.64) | (18.68) | (11.52) | (121.38) | (11.35) |
| VII Profit for the period / year (V – VI) | 550.62 | 507.71 | 512.57 | 2,021.24 | 1,734.97 |
| VIII Other comprehensive income / (loss) | |||||
| Items that will not be reclassified subsequently to profit / (loss) | |||||
| Re-measurement losses / (gain) on defined benefit plans | 2.89 | 4.90 | 11.20 | (17.24) | 30.24 |
| Income tax effect | (0.73) | (1.23) | (3.28) | 4.34 | (8.81) |
| Net other comprehensive income / (loss) not to be reclassified subsequently to profit / (loss) | 2.16 | 3.67 | 7.92 | (12.90) | 21.43 |
| Items that will be reclassified subsequently to profit / (loss) | |||||
| Effective portion of gains and loss on designated portion of hedging instruments in cashflow hedge | (5.90) | 0.59 | 11.11 | (14.31) | 1.98 |
| Exchange differences in translating financial statements of foreign operations | 210.14 | 53.11 | (23.04) | 426.46 | 72.22 |
| Income tax effect | 1.49 | (0.15) | (3.23) | 3.61 | (0.57) |
| Net other comprehensive income to be reclassified subsequently to profit / (loss) | 205.73 | 53.55 | (15.16) | 415.76 | 73.63 |
| Other comprehensive income / (loss) for the period / year | 207.89 | 57.22 | (7.24) | 402.86 | 95.06 |
| IX Total comprehensive income for the period / year (VII + VIII) | 758.51 | 564.93 | 505.33 | 2,424.10 | 1,830.03 |
| Net profit attributable to | |||||
| – Owners | 527.52 | 501.42 | 534.76 | 1,981.22 | 1,741.83 |
| – Non-Controlling interest | 23.10 | 6.29 | (22.19) | 40.02 | (6.86) |
| Other Comprehensive income attributable to | |||||
| – Owners | 206.74 | 56.43 | (4.41) | 400.44 | 95.73 |
| – Non-Controlling interest | 1.15 | 0.79 | (2.83) | 2.42 | (0.67) |
| Total Comprehensive income attributable to | |||||
| – Owners | 734.26 | 557.85 | 530.35 | 2,381.66 | 1,837.56 |
| – Non-Controlling interest | 24.25 | 7.08 | (25.02) | 42.44 | (7.53) |
| Paid-up equity share capital (Face value ₹ 1/- each) | 206.92 | 206.92 | 206.47 | 206.92 | 206.47 |
| Reserves (Excluding revaluation reserve) | 17,345.10 | 14,793.67 | |||
| Basic earnings per share | 2.55 (not annualised) | 2.43 (not annualised) | 2.59 (not annualised) | 9.59 (annualised) | 8.45 (annualised) |
| Diluted earnings per share | 2.55 (not annualised) | 2.42 (not annualised) | 2.58 (not annualised) | 9.56 (annualised) | 8.41 (annualised) |
| S. No. | Particulars | As at 31 March 2026 (Audited) | As at 31 March 2025 (Audited) |
|---|---|---|---|
| A | ASSETS | ||
| 1 | Non-current assets | ||
| (a) Property, plant and equipment | 297.07 | 169.41 | |
| (b) Right-of-use assets | 267.59 | 225.20 | |
| (c) Goodwill | 2,448.82 | 2,448.82 | |
| (d) Intangible assets | 953.43 | 1,166.00 | |
| (e) Capital Work-in-progress | – | 86.83 | |
| (f) Financial assets | |||
| – Investments | 5,992.82 | 4,301.25 | |
| – Deposit with Financial Institutions | 300.00 | – | |
| – Other financial assets | 404.82 | 617.96 | |
| (g) Deferred tax assets (net) | 113.95 | 0.82 | |
| (h) Other tax assets (net) | 193.71 | 47.44 | |
| (i) Other non-current assets | 21.81 | 16.75 | |
| Total non-current assets | 10,994.02 | 9,080.48 | |
| 2 | Current assets | ||
| (a) Financial assets | |||
| – Investments | 3,176.67 | 4,178.61 | |
| – Trade receivables | 2,311.80 | 1,847.91 | |
| – Cash and cash equivalents | 1,585.14 | 694.43 | |
| – Bank balance other than cash and cash equivalents | 1,752.64 | 281.56 | |
| – Other financial assets | 764.31 | 1,488.48 | |
| (b) Contract assets | 187.68 | 73.31 | |
| (c) Other current assets | 171.61 | 241.56 | |
| Total current assets | 9,949.85 | 8,805.86 | |
| Total assets (1+2) | 20,943.87 | 17,886.34 | |
| B | EQUITY AND LIABILITIES | ||
| 1 | Equity | ||
| (a) Equity share capital | 206.92 | 206.47 | |
| (b) Other equity | 17,345.10 | 14,793.67 | |
| Equity attributable to shareholders of the Company | 17,552.02 | 15,000.14 | |
| Non-Controlling interest | 286.92 | 369.79 | |
| Total equity | 17,838.94 | 15,369.93 | |
| 2 | Liabilities | ||
| Non-current liabilities | |||
| (a) Financial liabilities | |||
| – Borrowings | 0.19 | 1.35 | |
| – Lease liabilities | 215.28 | 188.99 | |
| – Other Financial liabilities | – | 657.00 | |
| (b) Deferred tax Liabilities | 301.48 | 321.19 | |
| (c) Provisions | 133.35 | 21.02 | |
| Total non-current liabilities | 650.30 | 1,189.55 | |
| 3 | Current liabilities | ||
| (a) Financial liabilities | |||
| – Lease liabilities | 116.94 | 97.26 | |
| – Trade payables | |||
| — total outstanding dues of micro and small enterprises | 20.42 | 18.43 | |
| — total outstanding dues of creditors other than micro and small medium enterprises | 177.45 | 179.34 | |
| – Other Financial Liabilities | 742.80 | 87.78 | |
| (b) Contract liabilities | 248.33 | 275.20 | |
| (c) Other current liabilities | 872.72 | 525.17 | |
| (d) Provisions | 146.65 | 138.72 | |
| (e) Current tax liabilities (net) | 129.32 | 4.96 | |
| Total current liabilities | 2,454.63 | 1,326.86 | |
| Total equity and liabilities (1+2+3) | 20,943.87 | 17,886.34 |
| Particulars | For the Period ended 31 March 2026 (Audited) | For the year ended 31 March 2025 (Audited) |
|---|---|---|
| Cash flow from operating activities | ||
| Profit before tax | 2,611.64 | 2,287.40 |
| Adjustments for: | ||
| Depreciation and amortisation expense | 409.48 | 293.10 |
| Amortisation of premium / (discounts) paid on bonds | 1.68 | 2.17 |
| Share based compensation expense | (0.60) | 6.56 |
| Financial assets measured at FVTPL – net change in fair value | (94.17) | (73.78) |
| Interest income on deposits with banks, financial institutions | (525.43) | (440.57) |
| Gain on sale of investments | (33.07) | (95.35) |
| Gain on sale of property, plant and equipment | (3.11) | (4.14) |
| Interest expense | 97.89 | 63.69 |
| Interest income on security deposits | (1.40) | – |
| Bad debts / unbilled revenue written off | 2.83 | – |
| Unrealised gain on foreign exchange differences | (101.57) | (14.54) |
| Operating profit before working capital / other changes | 2,364.17 | 2,024.54 |
| Adjustments for changes in working capital: | ||
| (Increase)/Decrease in trade receivables | (384.21) | (433.88) |
| Decrease in current and non current assets | 87.94 | 105.92 |
| (Increase)/Decrease in other financial assets | (0.06) | 264.40 |
| (Decrease)/Increase in provisions | 85.79 | (16.50) |
| Decrease in trade payables and other financial liabilities | 227.91 | (111.39) |
| Cash generated from operations | 2,381.54 | 1,833.09 |
| Less: Income tax paid (net) | (736.22) | (528.35) |
| Net cash generated from operating activities | 1,645.32 | 1,304.74 |
| Cash flows from investing activities | ||
| Purchase of property, plant and equipment | (224.87) | (161.94) |
| Sale of property, plant and equipment | 3.20 | 4.14 |
| Proceeds from sale of investments | 10,834.12 | 7,119.51 |
| Purchase of investments | (11,172.02) | (8,593.18) |
| Proceeds from investments in deposits with banks and financial institutions (net) | (653.09) | 1,987.79 |
| Interest income on deposits with banks and financial institutions | 496.76 | 539.13 |
| Payment for acquisition of subsidiary | (11.09) | (3,311.99) |
| Net cash generated/(used in) from investing activities (b) | (726.99) | (2,416.55) |
| Cash flow from financing activities | ||
| Payment of lease liability – Principal portion | (81.91) | (67.86) |
| Payment of lease liability – Interest portion | (21.31) | (28.23) |
| Proceeds from exercise of share options | 35.24 | 50.34 |
| Net cash used in financing activities (c) | (67.98) | (45.75) |
| Net increase/(decrease) in cash and cash equivalents (a) + (b) + (c) | 850.35 | (1,157.56) |
| Cash and cash equivalents at the beginning of the year | 694.43 | 1,648.64 |
| Cash from business combination | – | 200.25 |
| Effect of exchange rate fluctuations on cash held | 40.36 | 3.10 |
| Cash and cash equivalents at the end of the year | 1,585.14 | 694.43 |
| Components of cash and cash equivalents | ||
| Cash on hand | – | 0.01 |
| Bank balances | 1,555.14 | 654.42 |
| Deposits (with original maturity of 3 months or less) | 30.00 | 40.00 |
| Cash and cash equivalents as per Statement of consolidated assets and liabilities | 1,585.14 | 694.43 |
| Particulars | Quarter ended 31-Mar-26 (Refer note 6) | Quarter ended 31-Dec-25 (Unaudited) | Quarter ended 31-Mar-25 (Refer note 6) | Year ended 31-Mar-26 (Audited) | Year ended 31-Mar-25 (Audited) |
|---|---|---|---|---|---|
| Income from operations | |||||
| I Revenue from operations | 1,004.70 | 1,050.50 | 978.68 | 3,975.43 | 3,471.25 |
| II Other income | 193.89 | 143.67 | 181.98 | 733.16 | 607.95 |
| III Total income (I + II) | 1,198.59 | 1,194.17 | 1,160.66 | 4,708.59 | 4,079.20 |
| IV Expenses | |||||
| a) Employee benefits expense | 589.97 | 621.74 | 453.67 | 2,340.01 | 1,844.90 |
| b) Finance costs | 4.07 | 4.43 | 4.67 | 16.67 | 21.91 |
| c) Depreciation and amortisation expense | 36.14 | 35.62 | 26.21 | 137.52 | 97.88 |
| d) Other expenses | 117.33 | 122.62 | 576.94 | 502.60 | 844.13 |
| Total expenses (IV) | 747.51 | 784.41 | 1,061.49 | 2,996.80 | 2,808.82 |
| V Profit before tax (III – IV) | 451.08 | 409.76 | 99.17 |