Interim report
Page 1
October 24, 2025 BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai-400 001. Scrip Code: 543398 National Stock Exchange of India Limited Exchange Plaza, C-1, Block G, Bandra Kurla Complex Bandra East, Mumbai 400 051 Scrip Symbol: LATENTVIEW Dear Sir/Madam, Sub: Outcome of the Board Meeting held on October 24, 2025 In continuation to our intimation dated September 25, 2025, and pursuant to Regulation 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended, we wish to inf orm you that the Board of Directors of the Company at its meeting held today i.e. on October 24, 2025, has inter alia, considered and approved the Unaudited Financial Results of the Company (Standa lone and Consolidated) prepared in accordance with Indian Accounting Standards (Ind AS) for the quarter and half year ended September 30, 2025, together with the Limited Review Report of the Auditor’s thereon. Copy of the Unaudited Financial Results and the Limited review reports are enclosed herewith for your reference. The Board Meet ing commenced at 6:00 PM (IST) , and th e Unaudited financia l results were approved at 07:30 PM (IST). The meeting is continuing to consider other agenda items. Further, in continuation to our communication dated September 25, 2025, the trading window for dealing in the equity shares of the Company will be open from October 27, 2025. This is for your information and records. Thanking you, For Latent View Analytics Limited P. Srinivasan Company Secretary and Compliance Officer
Page 2
Price Waterhouse Chartered Accountants LLP ǡƬͳͲ ǡǡͳͷǡǤ̵ǡ ǦͲͲͲͳͺ ǣΪͻͳȋͶͶȌͶʹʹͺͷʹͺ Registered office and Head office: 11-A, Vishnu Digamber Marg, Sucheta Bhawan, Gate No 2, New Delhi - 110002 Price Waterhouse (a Partnership Firm) converted into Price Water house Chartered Accountants LLP (a Limited Liability Partnershi p with LLP identity no: LLPIN AAC-5001) with effect from July 25, 2014. Post its conversion to Price Waterhouse Chartered Accountants LLP, its ICAI registration number is 012754N/N500016 (ICAI registration number before conversion was 012754N) Independent Auditors’ Report on Review of Unaudited Consolidated Financial Results To The Board of Directors Latent View Analytics Limited Unit 6, 7 and 8, 5 th Floor, Neville Tower, Ramanujam IT City, Rajiv Gandhi Salai (OMR), Taramani, Chennai – 600113. 1. We have reviewed the unaudited consolidated financial results of Latent View Analytics Limited (the “Holding Company”), its subsidiaries (the Holding Company and its subsidiaries) hereinafter referred to as the “Group”, for the quarter ended September 30, 2025 and the year to date results for the period April 01, 2025 to September 30, 2025 which are included in the accompanying ‘Statement of Un audited Consolidated Financia l Results for the Quarter and half-year ended September 30, 2025, the Statem ent of Unaudited Consolidated Assets and Liabilities as at September 30, 2025 and the Statement of Unaudited Consolidated Cash Flows for the half-year ended September 30, 2025’ (the “Statement”). The Statement is being submitted by the Holding Company pursuant to th e requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations, 2015”), which has been signed by us for identification purposes. 2. This Statement, which is the responsibility of the Holding Company’s Management and has been approved by the Holding Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting”, prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (‘SRE’) 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” , issued by the Institute of Chartered Accountants of India. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we woul d become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable.
Page 3
Price Waterhouse Chartered Accountants LLP 4. The Statement includes the results of the following entities: Subsidiaries (including step-down subsidiaries): (i) LatentView Analytics Corporation, USA (ii) LatentView Analytics Pte. Limited, Singapore (iii) LatentView Analytics UK Limited, United Kingdom (iv) LatentView Analytics B.V., Netherlands (v) LatentView Analytics GmbH, Germany (vi) Decision Point Private Limited (vii) Decision Point Latam SpA (viii) Decision Point Analytics Inc (ix) Decision Point LATAM (x) Decision Point Analytics L.L.C- FZ 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review report of other auditor referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement has not been prepared in all material respects in accordance with the recognition and measurement principles laid down in the afor esaid Indian Accounting Standard and other accounting principles generally accepted in India and has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. The interim financial results of a subsidiary (inclu ding its four subsidiaries) reflect total assets of Rs. 877.83 million and net assets of Rs. 532. 28 million as at September 30, 2025 and total revenues of Rs. 325.79 million and Rs. 557.10 million, total net profit after tax of Rs. 66.78 million and Rs. 56.55 million and total comprehensive income of Rs. 69.69 million and Rs. 58.94 million, for the quarter ended and for the period from April 01, 2025 to September 30, 2025, respectively, and cash flows (net) of Rs. (38.04) million for th e period from April 01, 2025 to September 30, 2025, as considered in the consolidated unaudi ted financial results. These interim financial results have been reviewed by other auditor in accordance with SRE 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” and their report dated October 17, 2025, vide which they have issued an unmodified conclusion, have been furnished to us by the other auditor and our conclu sion on the Statement, in so far as it relates to the amounts and disclosures included in resp ect of the subsidiary (including its four subsidiaries), is based on the report of the othe r auditor and the procedures performed by us as stated in paragraph 3 above. Our conclusion on the Statement is not modified in respect of the above matter.
Page 4
Price Waterhouse Chartered Accountants LLP 7. The consolidated unaudited financial results include the interim financial results of three subsidiaries and one step-down subsidiary whic h have not been reviewed by their auditors, whose interim financial results reflect total assets of Rs. 546.21 million and net assets of Rs. 134.12 million as at September 30, 2025, and to tal revenue of Rs. 124.73 million and Rs. 242 million, total net profit after tax of Rs. 10.56 million and Rs. 19.95 million and total comprehensive income of Rs. 20.99 million and Rs. 30.36 million for the quarter ended September 30, 2025 and for the period from April 01, 2025 to September 30, 2025, respectively, and cash flows (net) of Rs. 45.19 million for the period from April 01, 2025, to September 30, 2025, as considered in the consolidated unaudited financial results. According to the information and explanations given to us by the Management, these interim financial results are not material to the Group. Our conclusion on the Statement is not modified in respect of the above matter. For Price Waterhouse Chartered Accountants LLP Firm Registration Number: 012754N / N500016 Arun Kumar R Partner Place: Chennai Membership Number: 211867 Date: October 24, 2025 UDIN: 25211867BMOPSG3523 R Arun Kumar Digitally signed by R Arun Kumar Date: 2025.10.24 20:27:32 +05'30'
Page 5
Website : www.latentview.com Email - investorcare@latentview.com (₹ in Millions, except per equity share data) 30-Sep-25 30-Jun-25 30-Sep-24 30-Sep-25 30-Sep-24 31-Mar-25 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) Income from operations I Revenue from operations 2,575.42 2,360.23 2,089.50 4,935.65 3,878.30 8,478.43 II Other income 185.90 234.35 225.86 420.25 400.19 689.39 III Total income (I + II) 2,761.32 2,594.58 2,315.36 5,355.90 4,278.49 9,167.82 IV Expenses a)Employee benefits expense 1,679.31 1,599.72 1,432.90 3,279.03 2,648.63 5,608.81 b)Finance costs 26.40 23.13 7.67 49.53 14.28 65.57 c)Depreciation and amortisation expense 103.74 96.02 88.19 199.76 117.46 293.10 d)Other expenses 334.73 256.17 203.87 590.90 394.33 912.94 Total expenses (IV) 2,144.18 1,975.04 1,732.63 4,119.22 3,174.70 6,880.42 V Profit before tax (III - IV) 617.14 619.54 582.73 1,236.68 1,103.79 2,287.40 VI Tax expenses Current Tax 178.55 162.28 186.60 340.83 313.99 563.78 Deferred Tax (18.70) (48.36) (10.90) (67.06) (6.49) (11.35) VII Profit for the period / year (V - VI) 457.29 505.62 407.03 962.91 796.29 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 2.37 (27.40) 12.81 (25.03) 15.17 30.24 Income tax effect (0.60) 6.90 (3.71) 6.30 (4.40) (8.81) Net other comprehensive income / (loss) not to be reclassified subsequently to profit / (loss) 1.77 (20.50) 9.10 (18.73) 10.77 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 (11.25) 2.25 - (9.00) - 1.98 Exchange differences in translating financial statements of foreign operations 144.94 18.27 8.86 163.21 8.94 72.22 Income tax effect 2.84 (0.57) - 2.27 - (0.57) Net other comprehensive income to be reclassified subsequently to profit / (loss) 136.53 19.95 8.86 156.48 8.94 73.63 Other comprehensive income / (loss) for the period / year 138.30 (0.55) 17.96 137.75 19.71 95.06 IX Total comprehensive income for the period / year (VII + VIII) 595.59 505.07 425.00 1,100.66 816.01 1,830.03 Net profit attributable to -Owners 443.93 508.35 398.86 952.28 788.12 1,741.83 -Non-Controlling interest 13.36 (2.73) 8.17 10.63 8.17 (6.86) Other Comprehensive income attributable to -Owners 137.72 (0.45) 20.27 137.27 22.02 95.73 -Non-Controlling interest 0.58 (0.10) (2.30) 0.48 (2.30) (0.67) Total Comprehensive income attributable to -Owners 581.65 507.90 419.13 1,089.55 810.14 1,837.56 -Non-Controlling interest 13.94 (2.83) 5.87 11.11 5.87 (7.53) Paid-up equity share capital (Face value ₹ 1/- each) 206.60 206.60 206.00 206.60 206.00 206.47 Reserves (Excluding revaluation reserve) 14,793.67 Basic earnings per share 2.15 2.46 1.94 4.61 3.83 8.45 Diluted earnings per share 2.14 2.45 1.92 4.60 3.80 8.41 (not annualised) (not annualised) (not annualised) (not annualised) (not annualised) (annualised) See accompanying notes to financial results Statement of Unaudited Consolidated Financial Results for the quarter and half-year ended September 30, 2025 Latent View Analytics Limited CIN No : L72300TN2006PLC058481 Registered Office: 5th Floor, Neville Tower, Unit 6, 7 and 8, Ramanujan IT City, Rajiv Gandhi Salai, Taramani, Chennai - 600 113 Quarter ended Particulars Period ended Year ended
Page 6
Website :www.latentview.com Email :investorcare@latentview.com (₹ in Million) As at 30 September 2025 As at 31 March 2025 (Unaudited) (Audited) A ASSETS 1 Non-current assets (a) Property, plant and equipment 298.13 169.41 (b) Right-of-use assets 191.28 225.20 (c) Goodwill 2,448.82 2,448.82 (d) Intangible assets 1,059.71 1,166.00 (e) Capital Work-in-progress - 86.83 (f) Financial assets Investments 5,068.69 4,301.25 Deposit with Financial Institutions 200.00 - Other financial assets 243.75 617.96 (g) Deferred tax assets (net) 36.59 0.82 (h) Other tax assets (net) 91.68 47.44 (i) Other non-current assets 17.93 16.75 Total non-current assets 9,656.58 9,080.48 2 Current assets (a) Financial assets Investments 3,851.03 4,178.61 Trade receivables 2,244.66 1,847.91 Cash and cash equivalents 1,272.05 694.43 Bank balance other than cash and cash equivalents 596.87 281.56 Other financial assets 1,122.34 1,488.48 (b) Contract assets 21.64 73.31 (c) Other current assets 193.42 241.56 Total current assets 9,302.01 8,805.86 Total assets (1+2) 18,958.59 17,886.34 B EQUITY AND LIABILITIES 1E q u i t y (a) Equity share capital 206.60 206.47 (b) Other equity 16,057.58 14,793.67 Equity attributable to shareholders of the Company 16,264.18 15,000.14 Non-Controlling interest 255.59 369.79 Total equity 16,519.77 15,369.93 Liabilities 2 Non-current liab ilities (a) Financial liabilities Borrowings 0.82 1.35 Lease liabilities 168.96 188.99 Other Financial liabilities - 657.00 (b) Deferred tax Liabilities 279.96 321.19 (c) Provisions 63.56 21.02 Total non-current liabilities 513.30 1,189.55 3 Current liab ilities (a) Financial liabilities Lease liabilities 80.86 97.26 Trade payables total outstanding dues of micro and small enterprises 1.21 18.43 total outstanding dues of creditors other than micro, small and medium enterprises 248.69 179.34 Other Financial Liabilities 674.52 87.78 (b) Contract liabilities 310.09 275.20 (c) Other current liabilities 460.54 525.17 (d) Provisions 134.37 138.72 (e) Current tax liabilities (net) 15.24 4.96 Total current liabilities 1,925.52 1,326.86 Total equity and liabilities (1+2+3) 18,958.59 17,886.34 S. No. Particulars Latent View Analytics Limited CIN No : L72300TN2006PLC058481 Registered Office: 5th Floor, Neville Tower,Unit 6,7 and 8, Ramanujan IT City, Rajiv Gandhi Salai,Taramani, Chennai - 600 113 Statement of Unaudited Consolidated assets and liabilities as at September 30, 2025
Page 7
Website :www.latentview.com Email investorcare@latentview.com (₹ in Million) For the half-year ended 30 September 2025 For the year ended 31 March 2025 (Unaudited) (Audited) Cash flow from operating activities Profit before tax 1,236.68 2,287.40 Adjustments for: Depreciation and amortisation expense 199.76 293.10 Amortisation of premium / (discounts) paid on bonds (0.10) 2.17 Share based compensation expense 0.42 6.56 Financial assets measured at FV TPL - net change in fair value (57.74) (73.78) Interest income on deposits with banks, financial institutions and related party (252.83) (440.57) Gain on sale of investments (29.76) (95.35) Gain on sale of property, plant and equipment (0.02) (4.14) Finance costs 47.57 63.69 Unrealised gain on foreign exchange differences (31.07) (14.54) Operating profit before working capital / other changes 1,112.91 2,024.54 Adjustments for changes in working capital: (Increase)/Decrease in trade receivables (291.85) (433.88) Decrease in current and non current assets 89.31 105.92 (Increase)/Decrease in other financial assets (26.60) 264.40 (Decrease)/Increase in provisions 149.01 (16.50) Decrease in trade payables and other financial liabilities (incl. financial liabilities) (103.95) (111.39) Cash generated from operations 928.83 1,833.09 Less: Income tax paid (net) (354.42) (528.35) Net cash generated from operating activities 574.41 1,304.74 Cash flows from investing activities Purchase of property, plant and equipment (152.61) (161.94) Sale of property, plant and equipment 0.02 4.14 Proceeds from sale of investments 4,832.89 7,119.51 Purchase of investments (5,014.13) (8,593.18) Proceeds from investments in deposits with ba nks and financial institutions (net) 219.21 1,987.79 Interest income on deposits with banks and financial institutions 209.45 539.13 Payment for acquisition of subsidiary (11.09) (3,311.99) Net cash generated/(used in) from investing activities (b) 83.73 (2,416.55) Cash flow from financing activities Payment of lease liability- Principal portion (49.62) (67.86) Payment of lease liability- Interest portion (11.61) (28.23) Proceeds from exercise of share options 7.03 50.34 Net cash used in financing activities (c) (54.20) (45.75) Net increase/(decrease) in cash and cash equivalents (a) + (b) + (c) 603.94 (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 (26.32) 3.10 Cash and cash equivalents at the end of the year 1,272.05 694.43 Components of cash and cash equivalents Cash on hand 0.01 0.01 Bank balances 738.80 654.42 Deposits (with original maturity of 3 months or less) 533.24 40.00 Cash and cash equivalents as per Statement of consolidated assets and liabilities 1,272.05 694.43 Particulars Latent View Analytics Limited CIN No : L72300TN2006PLC058481 Registered Office: 5th Floor, Neville Tower,Unit 6,7 and 8, Ramanujan IT City, Rajiv Gandhi Salai,Taramani, Chennai - 600 113 Statement of Unaudited Consolidated Cashflows for the half-year ended September 30, 2025
Page 8
Notes: Parent: Latent View Analytics Limited Subsidiaries (including step down subsidiaries): LatentView Analytics Pte. Ltd., Singapore LatentView Analytics Corporation, USA LatentView Analytics UK limited, United Kingdom LatentView Analytics B.V. Netherlands LatentView Analytics GmbH, Germany Decision Point Private Limited Decision Point Latam SPA Decision Point Analytics Inc Decision Point LATAM Decision Point Analytics L.L.C - FZ 4. The Group is principally engaged in a single business segment viz., develop and deploy analytics solutions to its customers. For and on behalf of the Board of directors For Latent View Analytics Limited A V Venkatraman DIN No: 01240055 Chairperson & Whole time Director Latent View Analytics Limited CIN No : L72300TN2006PLC058481 Registered Office: 5th Floor, Neville Tower, Unit 6, 7 and 8, Ramanujan IT City, Rajiv Gandhi Salai, Taramani, Chennai - 600 113 2. These consolidated financial resul ts have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 o f the Companies Act, 2013 and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 1. The above consolidated financial results for the quarter and half-year ended September 30, 2025 in respect of Latent View Analytics Limited ('the Holding Company") has been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on October 24, 2025. The above results has been subject to limited review by the statutory auditor of the Company. 3.The above consolidated financial results include the result of the following entities: 7. The consolidated financial results for the quarter and half-year ended September 30, 2025, are available on the BSE Limited website (URL : www.bseindia.com), the National Stock Exchange of India Limited website (URL : www.nseindia.com) and on the company's website (URL : www.latentview.com). 6. On June 02, 2025, the Company in accordance with the terms of the Share Purchase Agreement (SPA) acquired an additional 10% stake in Decision Point an d its subsidiaries (collectively referred to as the DP Group). The Company paid a consideration of INR 11.09 mi llion to acquire the said additional stake, adhering to the stipulated conditions and valuation principles outlined in the SPA. 5. The Company opted to transition to the new corporate tax regime, which resulted in a reduced tax rate. The change in tax rate has resulted in a net decre ase in deferred tax liability, consequent to which a deferred tax credit of INR 48.7 million has been recognised in the Consolidated Financial Results for the quarter ended June 30, 2025. Date: October 24, 2025 Place: Goa A V VENKATRAMA N Digitally signed by A V VENKATRAMAN Date: 2025.10.24 19:48:14 +05'30' R Arun Kumar Digitally signed by R Arun Kumar Date: 2025.10.24 20:30:09 +05'30'
Page 9
Price Waterhouse Chartered Accountants LLP ǡƬͳͲ ǡǡͳͷǡǤ̵ǡ ǦͲͲͲͳͺ ǣΪͻͳȋͶͶȌͶʹʹͺͷʹͺ Registered office and Head office: 11-A, Vishnu Digamber Marg, Sucheta Bhawan, Gate No 2, New Delhi - 110002 Price Waterhouse (a Partnership Firm) converted into Price Water house Chartered Accountants LLP (a Limited Liability Partnershi p with LLP identity no: LLPIN AAC-5001) with effect from July 25, 2014. Post its conversion to Price Waterhouse Chartered Accountants LLP, its ICAI reg istration number is 012754N/N500016 (ICAI registration number before conversion was 012754N) Independent Auditors’ Report on Review of Unaudited Standalone Financial Results To The Board of Directors Latent View Analytics Limited Unit 6, 7 and 8, 5 th Floor, Neville Tower, Ramanujam IT City, Rajiv Gandhi Salai (OMR), Taramani, Chennai - 600113. 1. We have reviewed the unaudited financial results of Latent View Analytics Limited (the “Company”) for the quarter ended September 30, 2025 and the year to date results for the period April 01, 2025 to September 30, 2025, which are included in the accompanying ‘Statement of Unaudited Standalone Financial Results for the quarter and half-year ended September 30, 2025, ‘the Statement of Unaudited Standalone Assets and Liabilities as at September 30, 2025 and the Statement of Unaudited Standalone Cash Flows fo r the half-year ended September 30, 2025’ (the “Statement”). The Statement has been prepared by the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requir ements) Regulations, 2015, as amended (the “Listing Regulations, 2015”), which has been signed by us for identification purposes. 2. This Statement, which is the responsibility of the Company’s Management and approved by the Board of Directors, has been prepared in ac cordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. Our responsibility is to ex press a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 “Review of Interim Financial Informat ion Performed by the Independent Auditor of the Entity”, issued by the Institute of Chartered Accoun tants of India. This Standard requires that we plan and perform the review to obtain moderate as surance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and conseq uently does not enable us to obtain assurance that we would become aware of all significant ma tters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the Statement has not been prepared in all mate rial respects in accordance with the recognition and measurement principles laid down in the af oresaid Indian Accounting Standard and other accounting principles generally accepted in India and has not disclosed the information required to be disclosed in terms of Regulation 33 of the Li sting Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. For Price Waterhouse Chartered Accountants LLP Firm Registration Number: 012754N / N500016 Arun Kumar R Partner Place: Chennai Membership Number: 211867 Date: October 24, 2025 UDIN: 25211867BMOPSF4664 R Arun Kumar Digitally signed by R Arun Kumar Date: 2025.10.24 20:28:23 +05'30'
Page 10
(₹ in Million, except per equity share data) 30-Sep-25 30-Jun-25 30-Sep-24 30-Sep-25 30-Sep-24 31-Mar-25 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) Income from operations I Revenue from operations 961.51 958.72 824.86 1,920.23 1,614.35 3,471.25 II Other income 179.31 216.29 209.44 395.60 372.35 607.95 III Total income (I + II) 1,140.82 1,175.01 1,034.30 2,315.83 1,986.70 4,079.20 IV Expenses a)Employee benefits expense 569.37 558.93 454.16 1,128.30 897.48 1,844.90 b)Finance costs 4.27 3.90 5.87 8.17 12.33 21.91 c)Depreciation and amortisation expense 33.98 31.78 24.92 65.76 48.89 97.88 d)Other expenses 137.30 125.35 82.89 262.65 172.47 844.13 Total expenses (IV) 744.92 719.96 567.84 1,464.88 1,131.17 2,808.82 V Profit before tax (III - IV) 395.90 455.05 466.46 850.95 855.53 1,270.38 VI Tax expenses Current Tax 102.47 104.43 139.12 206.90 247.74 432.83 Deferred Tax (2.22) 11.47 (5.11) 9.25 (3.32) 11.76 VII Profit for the period/year (V - VI) 295.65 339.15 332.45 634.80 611.11 825.79 VIII Other comprehensive income / (loss) Items that will not be reclassified subsequently to profit / (loss) Re-measurement (losses) / gain on defined benefit plans 2.37 (27.40) 12.79 (25.03) 15.15 30.24 Income tax effect (0.60) 6.90 (3.71) 6.30 (4.40) (8.81) Net other comprehensive income / (loss) not to be reclassified subsequently to profit / (loss) 1.77 (20.50) 9.08 (18.73) 10.75 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 (11.25) 2.25 - (9.00) - 1.98 Income tax effect 2.84 (0.57) - 2.27 - (0.57) Net other comprehensive income to be reclassified subsequently to profit / (loss) (8.41) 1.68 - (6.73) - 1.41 Other comprehensive income / (loss) for the period / year (6.64) (18.82) 9.08 (25.46) 10.75 22.84 IX Total comprehensive income for the period/year (VII+VIII) 289.01 320.33 341.53 609.34 621.86 848.63 Paid-up equity share capital (Face value ₹ 1/- each) 206.60 206.60 206.00 206.60 206.00 206.47 Reserves (Excluding revaluation reserve) 11,721.05 Basic earnings per share 1.43 1.64 1.61 3.07 2.97 4.01 Diluted earnings per share 1.43 1.64 1.60 3.06 2.95 3.99 (not annualised) (not annualised) (not annualised) (not annualised) (not annualised) (annualised) See accompanying notes to financial results Latent View Analytics Limited CIN No : L72300TN2006PLC058481 Registered Office: 5th Floor, Neville Tower,Unit 6,7 and 8, Ramanujan IT City,Rajiv Gandhi Salai,Taramani, Chennai - 600 113 Website : www.latentview.com Email: investorcare@latentview.com Statement of Unaudited Standalone Financial Results for the quarter and half-year ended September 30, 2025 Particulars Quarter ended Half-year ended Year ended
Page 11
(₹ in Million) As at 30 September 2025 As at 31 March 2025 (Unaudited) (Audited) A ASSETS 1 Non-current assets (a) Property, plant and equipment 259.21 145.78 (b) Right-of-use assets 113.57 141.18 (c) Capital Work-in-progress - 87.54 (d) Financial assets Investments 6,046.57 5,359.86 Loans 289.71 254.52 Deposit with Financial Institutions 200.00 - Other financial assets 194.90 756.01 (e) Other tax assets (net) 51.12 31.88 (f) Other non-current assets 15.86 18.19 Total non-current assets 7,170.94 6,794.96 2 Current assets (a) Financial assets Investments 3,328.95 3,097.70 Trade receivables 1,071.58 976.26 Cash and cash equivalents 142.18 112.72 Loans - 513.04 Other financial assets 1,260.28 1,061.85 (b) Other current assets 94.98 65.78 Total current assets 5,897.97 5,827.35 Total assets (1+2) 13,068.91 12,622.31 B EQUITY AND LIABILITIES 1 Equity (a) Equity share capital 206.60 206.47 (b) Other equity 12,337.43 11,721.05 Total equity 12,544.03 11,927.52 Liabilities 2 Non-current liabilities (a) Financial liabilities Lease liabilities 93.79 124.80 (b) Provisions 52.87 13.69 (c )Deferred tax liabilities (net) 13.12 12.49 Total non-current liabilities 159.78 150.98 3 Current liabilities (a) Financial liabilities Lease liabilities 68.38 69.39 Trade payables total outstanding dues of micro and small enterprises 0.61 17.93 total outstanding dues of creditors other than micro, small and medium enterprises 100.20 262.81 Other financial liabilities 33.55 74.38 (b) Provisions 16.82 - (c) Other current liabilities 145.54 119.30 Total current liabilities 365.10 543.81 Total equity and liabilities (1+2+3) 13,068.91 12,622.31 S. No. Particulars Latent View Analytics Limited CIN No : L72300TN2006PLC058481 Registered Office: 5th Floor, Neville Tower,Unit 6,7 and 8, Ramanujan IT City,Rajiv Gandhi Salai,Taramani, Chennai - 600 113 Website : www.latentview.com Email: investorcare@latentview.com Statement of Unaudited Standalone assets and liabilities as at September 30, 2025
Page 12
Website :www.latentview.com Email - investorcare@latentview.com (₹ in Million) For the Period ended 30 September 2025 For the year ended 31 March 2025 (Unaudited) (Audited) Cash flow from operating activities Profit before tax 850.95 1,270.38 Adjustments for: Depreciation and amortisation expense 65.76 97.88 Amortisation of premium / (discounts) paid on bonds (0.10) 2.17 Share based compensation expense 0.42 6.56 Financial assets measured at FVTPL - net change in fair value (57.74) (73.78) Interest income on deposits with banks and financial institutions (199.99) (391.52) Gain on sale of investments (29.76) (95.35) Gain on sale of Property,plant and equipments (0.02) (4.14) Finance costs 8.14 19.73 (Gain)/Loss on Derivatives (40.00) 290.61 Unrealised gain on foreign exchange differences (33.72) (14.22) Operating profit before working capital changes 563.94 1,108.32 Working capital adjustments: (Increase)/Decrease in trade receivables (88.35) 34.52 Increase in other assets (26.87) (36.73) (Increase)/Decrease in other financial assets (1.22) 34.20 (Decrease)/Increase in provisions 30.97 (16.50) (Decrease)/Increase in trade payables and other liabilities (incl. financial liabilities) (137.47) 271.89 341.00 1,395.70 Cash generated from operating activities Less: Income tax paid (net) (226.14) (398.30) Net cash generated from operating activities (a) 114.86 997.40 Cash flow from investing activities Purchase of property, plant and equipment (129.46) (151.20) Sale of property, plant and equipment 0.02 4.14 Proceeds from sale of investments 1,540.57 5,187.03 Proceeds from repayment of loan given to subsidiaries 503.59 863.55 (Purchase)/Proceeds from investment in bank deposits and deposits with financial institutions (net) (154.97) 1,064.03 Interest income on deposits with banks, financial institutions and related party 160.63 471.81 Purchase of investments (1,961.56) (5,451.83) Payment for acquisition of subsidiary (11.09) (3,311.99) Net cash used in investing activities (b) (52.27) (1,324.47) Cash flow from financing activities Payment of lease liability- Principal portion (32.02) (53.26) Payment of lease liability- Interest portion (8.14) (19.73) Proceeds from exercise of share options 7.03 50.35 Net cash used in financing activities (c) (33.13) (22.64) Net (decrease)/increase in cash and cash equivalents (a) + (b) + (c) 29.46 (349.70) Cash and cash equivalents at the beginning of the year 112.72 462.42 Cash and cash equivalents at the end of the year 142.18 112.72 Components of cash and cash equivalents Cash on hand 0.01 0.01 Bank balances - in current accounts 62.15 70.83 - in exchange earners foreign currency accounts 0.02 1.88 - in deposit accounts(with original maturity of 3 months or less) 80.00 40.00 Cash and cash equivalents as per Statement of assets and liabilities 142.18 112.72 Particulars Latent View Analytics Limited CIN No : L72300TN2006PLC058481 Registered Office: 5th Floor, Neville Tower,Unit 6,7 and 8, Ramanujan IT City, Rajiv Gandhi Salai,Taramani, Chennai - 600 113 Statement of Unaudited Standalone Cash Flows for the half-year ended September 30, 2025
Page 13
Notes: 3. The Company is principally engaged in a single business segment viz., develop and deploy analytics solutions to its customer s. 6. On June 02, 2025, the Company in accordance with the terms of the Share Purchase Agreement ( SPA) acquired an additional 10% stake in Decision Point and its subsidiaries (collectively referred to as the DP Group). The Company paid a consideration of INR 11.09 million to acquire the said additi onal stake, adhering to the stipulated conditions and valuation principles outlined in the SPA. Chairperson & Whole time Director 2. These standalone financial results have been prepared in accordance with I ndian Accounting Standards ('Ind AS') prescribed under Section 133 of t he Companies Act, 2013 and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulat ions, 2015. 7. The standalone financial results for the quarter ended September 30, 2025, are available on the BSE Limited website (URL : www.bseindia.com), the Nati onal Stock Exchange of India Limited website (URL : www.nseindia.com) and on the company's website (URL : www.latentview.com). For and on behalf of the board of directors For Latent View Analytics Limited A.V. Venkatraman DIN No: 01240055 Rajiv Gandhi Salai,Taramani, Chennai - 600 113 CIN No : L72300TN2006PLC058481 1. The above standalone financial results for the half-year ended September 30, 2025 in respect of Latent View Analytics Limited ('the Company') has b een reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meetings held on October 24, 2025. The above results has been subject to limited review by the statutory auditor of the Company. Latent View Analytics Limited Registered Office: 5th Floor, Neville Towe r,Unit 6,7 and 8, Ramanujan IT City, 4. During the quarter ended June 30, 2025, the Company re-assessed its salary structure of its employees to align with industry standards. This resulted in recognition of experience adjustment (actuarial loss) under Other Comprehensive Income, amounting to INR 24.39 million, in accordance with "Ind AS 19 - Employee Benefits". 5. Other expenses for the year ended March 31, 2025 includes arms length determi nation with respect to all international transactions within the grou p amounting to INR 184 million and loss due to changes in fair value of derivative asset amounting to INR 290.61 M illion, towards commitment to purchase the remaining shar eholding in Decision Point Private Limited (subsidiary), in accordance with Share Purchase Agreement (SPA). The Company has carried out the fair valuation of the deriva tive asset as at September 30, 2025 and accordingly, recognised a gain of INR 40 Million under Other Income. Date: October 24, 2025 Place: Goa A V VENKATRAMAN Digitally signed by A V VENKATRAMAN Date: 2025.10.24 19:48:35 +05'30' R Arun Kumar Digitally signed by R Arun Kumar Date: 2025.10.24 20:29:40 +05'30'