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Particulars KPIT TECHNOLOGIES LIMITED Registered & Corporate Office : Plot - 17 , Rajiv Gandhi Infotech Park , MIDC - SEZ , Phase - III , Maan , Hinjawadi , Taluka Mulshi , Pune - 411057 Phone : +91 20 6770 6000 | grievances@kpit.com | www.kpit.com | CIN : L74999PN2018PLC174192 PART I : STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30 SEPTEMBER 2021 30 September 2021 ( Unaudited ) in million ( except per share data ) Half Year ended Year ended Quarter ended 30 June 2021 ( Unaudited ) 30 September 2020 30 September 2021 ( Unaudited ) ( Refer note 8 ) ( Unaudited ) 30 September 2020 ( Unaudited ) ( Refer note 8 ) 31 March 2021 ( Audited ) ( Refer note B ) Revenue from operations 2,904.95 2,533.87 1,903.22 5,438.82 3,652.49 Other income : Net gain on investments carried at fair value through profit and loss 21.39 21.60 0.68 42.99 3.89 8,028.48 18.33 Bank interest , dividend income and realised gain on mutual fund investments 51.68 39.10 18.91 90.78 28.77 91.22 Others ( Refer note 3 ) Total Income 44.78 3,022.80 72.00 2,666.57 7.22 1,930.03 116.78 5,689.37 14.23 3,699.38 66.35 8,204.38 Expenses Cost of materials consumed Employee benefits expense Finance costs ( Refer note 4 ) 1,777.54 16.97 1,517.58 16.39 1,093.01 21.33 3,295.12 33.36 Depreciation and amortization expense 200.84 196.07 Other expenses ( Refer note 3 ) 387.60 304.81 Total expenses 2,382.95 2,034.85 240.29 383.43 1,738.06 396.91 0.52 2,189.33 52.22 471.31 0.52 4,875.68 86.40 911.12 692.41 4,417.80 690.06 3,403.44 1,369.18 7,242.90 Profit before exceptional items and tax 639.85 631.72 Exceptional items ( Refer note 7 ) Profit before tax 639.85 631.72 191.97 32.03 224.00 1,271.57 295.94 32.03 961.48 32.03 1,271.57 327.97 993.51 Tax expense Current tax Deferred tax ( benefit ) / charge Total tax expense 112.84 2.70 115.54 157.14 ( 48.87 ) 108.27 81.31 ( 62.28 ) 19.03 269.98 118.64 193.50 ( 46.17 ) 223.81 ( 85.14 ) 33.50 ( 135.25 ) 58.25 524.31 523.45 204.97 1,047.76 294.47 935.26 Profit for the period / year Other comprehensive income / ( loss ) Items that will not be reclassified to profit or loss Remeasurements of defined benefit plans Income tax on items that will not be reclassified to profit or loss ( 67.10 ) 23.85 14.25 ( 4.98 ) 1.70 ( 1.11 ) ( 52.85 ) 18.87 ( 3.74 ) 1.83 21.55 ( 6.40 ) Items that will be reclassified to profit or loss Effective portion of gains / ( losses ) on hedging instruments in cash flow hedges 31.52 ( 42.39 ) 51.55 ( 10.87 ) 116.12 155.46 Income tax on items that will be reclassified to profit or loss ( 11.01 ) 14.81 ( 18.01 ) 3.80 ( 40.57 ) ( 54.33 ) Total other comprehensive income / ( loss ) ( 22.74 ) ( 18.31 ) 34.13 ( 41.05 ) 73.64 116.28 Total comprehensive income for the period / year 501.57 505.14 239.10 1,006.71 368.11 1,051.54 Paid up equity capital ( face value 10 per share ) Other equity 2,696.18 2,691.54 2,689.63 2,696.18 2,689.63 2,690.44 7,792.21 Earnings per equity share ( face value per share * 10 each ) * Basic Diluted 1.95 1.92 1.95 1.92 0.76 3.89 1.10 3.48 0.76 3.84 1.09 3.46 * EPS are not annualised for the interim periods . Notes : 1 The above unaudited standalone financial results have been reviewed by the Audit Committee and thereafter approved and taken on record by the Board of Directors in their meetings held on 29 October 2021 and 1 November 2021 respectively . These unaudited standalone financial results have been prepared in accordance with the Indian Accounting Standards ( " Ind - AS " ) as specified under Section 133 of the Companies Act , 2013 read with Rule 3 of the Companies ( Indian Accounting Standards ) Rules , 2015 and Companies ( Indian Accounting Standards ) Amendment Rules , 2016 and provisions of the Companies Act , 2013 . 2 The statutory auditors of the Company have conducted a limited review of the above unaudited standalone financial results of the Company for the quarter and half year ended 30 September 2021. An unqualified opinion has been issued by them thereon . Pra 缅