Intellect Design Arena Limited — Quarter and year ended March 31, 2026
| Particulars | Standalone March 31, 2026 Audited | Standalone March 31, 2025 Audited | Consolidated March 31, 2026 Audited | Consolidated March 31, 2025 Audited |
|---|---|---|---|---|
| ASSETS | ||||
| Non-current assets | ||||
| Property, plant and equipment | 1,131.08 | 1,112.36 | 1,788.36 | 1,624.75 |
| Capital work-in-progress | 149.69 | 4.39 | 149.69 | 18.81 |
| Investment property | 16.97 | 25.41 | 56.10 | 25.41 |
| Goodwill on consolidation | – | – | 614.74 | 557.14 |
| Other intangible assets | 3,535.94 | 2,986.21 | 4,981.61 | 4,279.85 |
| Intangible assets under development | 1,917.31 | 2,183.66 | 2,833.74 | 3,053.16 |
| Right-of-use assets | 199.73 | 286.03 | 1,497.63 | 782.60 |
| Investment in subsidiaries and associates | 1,662.63 | 1,444.70 | 566.91 | 536.01 |
| Financial assets | ||||
| (i) Investments | 2,175.04 | 2,815.26 | 2,175.04 | 2,815.26 |
| (ii) Trade receivables | 1,115.32 | 509.43 | 3,391.83 | 2,045.30 |
| (iii) Loans and deposits | 47.67 | 49.76 | 148.48 | 143.62 |
| (iv) Non current bank balances | 1,697.70 | 1,801.24 | 1,882.20 | 2,085.74 |
| Income tax assets (net) | 491.86 | 550.17 | 519.74 | 586.08 |
| Deferred tax assets (net) | – | – | 401.70 | 394.10 |
| Other non-current assets | 144.47 | 92.52 | 146.83 | 94.24 |
| Total non current assets | 14,285.41 | 13,861.14 | 21,154.60 | 19,042.07 |
| Current assets | ||||
| Financial assets | ||||
| (i) Investments | 3,533.11 | 2,032.87 | 3,603.87 | 2,032.87 |
| (ii) Trade receivables | 1,959.70 | 2,369.57 | 6,786.66 | 4,485.31 |
| (iii) Cash and cash equivalents | 1,600.36 | 715.35 | 4,524.41 | 3,238.99 |
| (iv) Bank balances other than (iii) above | 257.37 | 32.80 | 385.77 | 36.21 |
| (v) Loans and deposits | 36.94 | 30.54 | 43.67 | 34.92 |
| (vi) Derivative instruments | – | 34.82 | – | 34.82 |
| (vii) Other financial assets | 7,031.81 | 7,794.46 | 8,250.62 | 9,058.62 |
| Other current assets | 766.42 | 674.73 | 1,046.95 | 856.61 |
| Total current assets | 15,185.71 | 13,685.24 | 24,641.95 | 19,778.35 |
| Total Assets | 29,471.12 | 27,546.38 | 45,796.55 | 38,820.42 |
| EQUITY AND LIABILITIES | ||||
| EQUITY | ||||
| Equity share capital | 698.39 | 694.26 | 698.39 | 694.26 |
| Other equity | 19,590.37 | 18,678.68 | 31,002.68 | 27,164.05 |
| Total equity attributable to equity holders of the Company | 20,288.76 | 19,372.94 | 31,701.07 | 27,858.31 |
| Non-controlling interest | – | – | 291.21 | 310.23 |
| Total equity | 20,288.76 | 19,372.94 | 31,992.28 | 28,168.54 |
| LIABILITIES | ||||
| Non-current liabilities | ||||
| Financial liabilities | ||||
| (i) Lease liabilities | 129.71 | 202.51 | 1,260.34 | 538.59 |
| (ii) Derivative instruments | 322.21 | 46.33 | 322.21 | 46.33 |
| (iii) Other long term liabilities | 8.76 | 8.76 | 8.76 | 8.76 |
| Deferred tax liabilities (net) | 463.15 | 498.20 | 520.06 | 552.97 |
| Total non-current liabilities | 923.83 | 755.80 | 2,111.37 | 1,146.65 |
| Current liabilities | ||||
| Financial liabilities | ||||
| (i) Borrowings | – | – | 0.02 | – |
| (ii) Lease liabilities | 75.00 | 63.81 | 326.69 | 179.19 |
| (iii) Trade payables | ||||
| A) total outstanding dues of micro enterprises and small enterprises | – | 0.84 | – | 0.90 |
| B) total outstanding dues of creditors other than micro enterprises and small enterprises | 2,137.99 | 1,927.05 | 2,359.87 | 2,111.41 |
| (iv) Other financial liabilities | 1,026.81 | 1,206.69 | 2,208.06 | 2,006.89 |
| (v) Derivative instruments | 307.49 | – | 307.49 | – |
| Other current liabilities | 3,136.50 | 3,048.25 | 3,875.70 | 3,260.80 |
| Provisions | 1,574.74 | 1,171.00 | 2,275.29 | 1,732.02 |
| Current tax liabilities (net) | – | – | 339.78 | 214.02 |
| Total current liabilities | 8,258.53 | 7,417.64 | 11,692 |
| Particulars | Standalone March 31, 2026 Audited | Standalone March 31, 2025 Audited | Consolidated March 31, 2026 Audited | Consolidated March 31, 2025 Audited |
|---|---|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||||
| Profit before tax | 2,611.60 | 2,612.97 | 4,600.65 | 4,437.09 |
| Adjustments to reconcile profit for the year to net cash flows | ||||
| Depreciation and amortisation expenses | 1,351.30 | 1,040.06 | 2,089.00 | 1,564.11 |
| Expense on employee stock option scheme (ESOP) | 262.20 | 471.53 | 533.05 | 471.53 |
| Impairment losses on financial instrument and contract asset | 0.97 | 58.00 | – | 158.00 |
| Bad debts / advances written off | 199.27 | 29.42 | 306.13 | 48.49 |
| Dividend income | (13.96) | (6.79) | – | – |
| Interest income | (400.98) | (388.35) | (635.52) | (552.51) |
| Fair value gain on financial instruments at fair value through profit or loss | (74.29) | (76.47) | (75.05) | (76.47) |
| (Gain) on sale of current investments (net) | (16.17) | (15.94) | (16.17) | (15.94) |
| Unrealised foreign exchange loss / (gain) (net) (Including impact of foreign currency translation) | 23.72 | (3.26) | 752.94 | 129.52 |
| Gain on disposal of property, plant and equipment (net) | (1.69) | (1.13) | (1.53) | (1.73) |
| Finance cost | 18.41 | 23.23 | 63.12 | 41.86 |
| Share of profit / (loss) in associates, net of tax | – | – | (30.90) | 32.68 |
| Operating profit before working capital changes | 3,960.38 | 3,743.27 | 7,585.72 | 6,236.63 |
| Movement in working capital | ||||
| (Increase) / Decrease in trade receivables | (314.87) | 757.83 | (3,656.17) | (590.16) |
| Decrease / (increase) in financial assets and other assets | 889.50 | 974.43 | 732.85 | (796.25) |
| Increase / (Decrease) in financial liabilities, other liabilities and provisions | 284.91 | (2,011.34) | 1,459.09 | 451.43 |
| Cash flow from operations | 4,819.92 | 3,464.19 | 6,121.49 | 5,301.65 |
| Income taxes (paid) / net of refunds | (639.71) | (477.50) | (1,016.54) | (988.04) |
| Net cash generated from operating activities (A) | 4,180.21 | 2,986.69 | 5,104.95 | 4,313.61 |
| B. CASH FLOW USED IN INVESTING ACTIVITIES | ||||
| Purchase of property, plant and equipment and intangible assets (including changes in capital work in progress and capital advances) | (1,754.02) | (1,440.34) | (2,195.26) | (1,718.33) |
| Proceeds from sale of property, plant and equipment | 1.69 | 1.93 | 1.70 | 2.53 |
| Proceeds from sale of Bonds and Mutual funds | 3,282.00 | 2,758.47 | 3,282.00 | 2,758.47 |
| Purchase of Mutual funds | (4,051.55) | (3,590.00) | (4,121.55) | (3,590.00) |
| Investment made in subsidiaries | (217.94) | (99.84) | – | – |
| Deposit made during the year (net) | (121.03) | (295.75) | (146.03) | (287.75) |
| Interest received | 555.94 | 243.09 | 455.79 | 388.59 |
| Dividend received | 13.96 | 6.79 | – | – |
| Net cash used in investing activities (B) | (2,290.95) | (2,415.65) | (2,723.35) | (2,446.49) |
| C. CASH FLOW USED IN FINANCING ACTIVITIES | ||||
| Proceeds from share capital issued on exercise of stock options | 4.13 | 10.14 | 4.13 | 10.14 |
| Proceeds from share premium on exercise of stock options | 7.56 | 20.75 | 7.56 | 20.75 |
| Payment of lease liabilities | (82.21) | (75.80) | (167.26) | (181.57) |
| (Repayment) / proceeds from short term borrowings | – | (0.86) | 0.02 | (0.10) |
| Interest paid | – | – | (0.33) | (0.11) |
| Dividends paid during the year | (962.94) | (475.65) | (962.94) | (482.17) |
| Dividends paid to non-controlling interest of subsidiary | – | – | (13.41) | – |
| Net cash used in financing activities (C) | (1,033.46) | (521.42) | (1,132.23) | (633.06) |
| Net increase in cash and cash equivalents (A+B+C) | 855.80 | 49.62 | 1,249.37 | 1,234.06 |
| Effect of exchange differences on cash & cash equivalents held in foreign currency | 29.21 | (2.39) | 36.05 | 6.02 |
| Cash and cash equivalents at the beginning of the year | 715.35 | 668.12 | 3,238.99 | 1,998 |