Interim report
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August 01, 2026 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 August 01, 2026 In continuation of our intimation dated July 23, 2026, and pursuant to Regulation 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended, we wish to inform you that the Board of Directors at its meeting held on August 01, 2026, has inter alia considered and approved: A. Unaudited Financial Results for the quarter ended June 30, 2026 The Unau dited Financi al Resu lts of th e Compan y (b oth Standalone an d Consolidated) prepared in accordance with Indian Accountin g Standar ds (Ind AS) for the quarter ended June 30, 2026, hav e been approve d together with th e Limited Review Repor t of th e Auditor thereon on August 01, 2026. Copy of the Unaudited Financial Results and the Limited Review Report are enclosed herewith as Annexure - 1. B. Reconstitution of the Corporate Social Responsibility Committee The Board has approved the induction of Mr. Reed Cundiff, Independent Director of the Company, as a member of the Corporate Social Responsibility Committee (“CSR”) effective from August 01, 2026. The revised composition of the CSR Committee is as follows: S. No. Name of Member Position Category 1. Ms. Pramadwathi Jandhyala Chairperson Whole-Time Director lflt~ntUi~W Latent View Analytics Limited Unit 61 7 & 8 1 5th Floor, Neville Tower, Ramanujan IT City SEZ Rajiv Gandhi Salai (OMR), Taramani, Chennai, Tamil Nadu 600113 . CIN No. L72300TN2006PLC05848 l I +91 44 4344 1700 Phone I +91444344 1701 Fax lnvestorcare@latent view.com Email I wvvw.latentview.com Website
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S. No. Name of Member Position Category 2. Mr. A.V. Venkatraman Member Whole-Time Director 3. Mr. Reed Cundiff Member Independent Director C. Appointment of Ms. Sonal Ramrakhiani as KMP of the Company Ms. Sonal Ramrakhiani was appointed as Chief Executive Officer (Senior Management Personnel) of the Company by the Board of Directors vide Circular Resolution dated July 15, 2026. Further, based on the recommendation of the Nomination and Remuneration Committee, the Board at its meeting held on August 01, 2026, considered and approved the appointment of Ms. Sonal Ramrakhiani as Chief Executive Officer (CEO) and Key Managerial Personnel (KMP) of the Company with effect from August 01, 2026. The details pursuant to SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, read with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated 30th January 2026 is enclosed as "Annexure-2" The Board meeting commenced at 12:30 P.M IST and concluded at 02:00 P.M. IST This is for your information and records. Thanking you, For Latent View Analytics Limited _________________ P. Srinivasan Company Secretary and Compliance Officer Membership No. F11519
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Price Waterhouse Chartered Accountants LLP Independent Auditor's Report on Review of Unaudited Consolidated Financial Results To The Board of Directors Latent View Analytics Limited Unit 6, 7 and 8, 5th Floor, Neville Tower, Ramanujam IT City, Rajiv Gandhi Salai (OMR), Taramani, Chennai - 600113 1. We have reviewed the consolidated unaudited financial results of Latent View Analytics Limited (the "Holding Company"), its subsidiaries (the Holding Company and its subsidiaries hereinafter referred to as the "Group", refer Note 3 on the Statement), for the quarter ended June 30, 2026, which are included in the accompanying 'Consolidated Statement of Unaudited Financial Results for the quarter ended June 30, 2026' (the "Statement"). The Statement is being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations, 2015"), which has been initialed 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 would 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. ·1ennai Price Waterhouse Chartered Accountants LLP, 7th & 10th Floor, Menon Eternity, 165, St Mary's Roaa,Alwarpet Chennai - 600018 T:+91 (44)42285278 Registered office and Bead office 11-A., Vishnu Digamber Ivlarg, Sucheta Bhawan, Gate No 2, New Delhi - l l 0002 Pric,: \Va1:ci-!1nusc (a Partnership firm) rnnverled into Price Watc:il1uLbc Clic11lc:1c:J A1.-cou11tanls LLP (a Limited Liability Partnership ·1:virh LLP i(kntilv no LLPJN AAC-50(1 I) with dt'ect from July L'l, .:'.U l 4. 1~ost its conversion lO !'rice Waterhouse Chartered Accountants LLP. its fCAl registration number is O l 2754NiN500016 lfCAf registration number befrlre conversion was O 12754N)
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Price Waterhouse Chartered Accountants LLP 4. The Statement includes the results of the following entities: Holding Company (a) Latent View Analytics Limited Subsidiaries (including step-down subsidiaries): (a) LatentView Analytics Corporation (b) LatentView Analytics B.V (c) LatentView Analytics Pte. Limited (d) LatentView Analytics UK Limited (e) LatentView Analytics GmbH (f) Decision Point Private Limited (g) Decision Point Latam SpA (h) Decision Point Analytics Inc (i) Decision Point LATAM G) 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 7 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 aforesaid 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. We draw attention to Note 5 to the consolidated unaudited financial results, which describes the disagreement between the Holding Company and the selling shareholders of Decision Point Private Limited ("DPPL"), in interpretation of the Share Purchase Agreement ("SPA") dated March 28, 2024, read along with amendment dated July 1, 2024, entered into between the Holding Company and the selling shareholders, relating to the computation of the purchase consideration to be paid by the Holding Company for the proposed acquisition of the remaining 20% equity interest in DPPL and its subsidiaries pursuant to the SP A. Based on management's assessment, which is supported by an external legal opinion obtained by the Holding Company, the outcome of the matter and adjustment in the financial results, if any, is currently not determinable awaiting resolution of the disagreement in accordance with the process set out in the SP A. Our conclusion is not modified with respect to the said matter. 7. The consolidated interim financial results of a subsidiary (including four step-down subsidiaries) reflect total revenues of Rs. 270.14 million, total net loss after tax of Rs. 51.08 million and total comprehensive loss of Rs. 52.36 million, for the quarter ended and for the period from April 1, 2026, to June 30, 2026, as considered in the consolidated unaudited financial results. These interim consolidated 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 July 23, 2026, vide which they have issued an unmodified conclusion, has been furnished to us by the other auditor and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of this subsidiary, is based on the report of the other 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.
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Price Waterhouse Chartered Accountants LLP 8. The consolidated unaudited financial results include the interim financial information of three subsidiaries (including one step-down subsidiary) which have not been reviewed by their auditors, whose interim financial information reflect total revenue of Rs. 53.36 million, total net profit after tax of Rs. 0.07 million and total comprehensive income of Rs. 0.21 million for the quarter ended June 30, 2026, as considered in the consolidated unaudited financial results. According to the information and explanations given to us by the Management, these interim financial information are not material to the Group. Our conclusion on the Statement is not modified in respect of the above matter. Place: Chennai Date: August 01, 2026 For Price Waterhouse Chartered Accountants LLP Firm Registration Number: 012754N / N500016 ArunKumarR Partner Membership Number: 211867 UDIN: 26211867IMJYWV8582
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Latent View Analytics Limited I~~ CIN No: L72300TN2006PLC058481 Registered Office: 5th Floor, Neville Tower, Unit 6, 7 and 8, Ramanujan IT City, lflt~~t:U!.H:! Rajiv Gandhi Salai, Taramani, Chennai - 600 113 ,;:,ZN Website : wvvw.latentview.com Email - investorcare@latentview.com Consolidated statement of Unaudited Financial Results for the quarter ended June 30, 2026 (~ in Millions, except per equity share data) Quarter ended Year ended Particulars 30-Jun-26 31-Mar-26 30-Jun-25 31-Mar-26 (Unaudited) (Refer note 7) (Unaudited) (Audited) Income from operations I Revenue from operations 2,868.76 2,886.18 2,360.23 10,601.92 II Other income 212.93 161.76 234.35 758.11 Ill Total income (I + II) 3,081.69 3,047.94 2,594.58 11,360.03 IV Expenses a)Employee benefits expense 1,969.71 1,919.14 1,599.72 7,061.35 b)Finance costs 14.88 25.25 23.13 99.57 c)Depreciation and amortisation expense 111.94 104.75 96.02 409.48 d)Other expenses 332.24 291.65 256.17 1,177.99 Total expenses (IV) 2,428.77 2,340.79 1,975.04 8,748.39 V Profit before tax (Ill - IV) 652.92 707.15 619.54 2,611.64 VI Tax expenses Current Tax 180.06 192.17 162.28 711.78 Deferred Tax 1.83 (35.64) (48.36) (121.38) VII Profit for the period I year (V - VI) 471.03 550.62 505.62 2,021.24 VIII Other comprehensive income I (loss) Items that will not be reclassified subsequently to profit I (loss) Re-measurement losses/ (gain) on defined benefit plans (0.38) 2.89 (27.40) (17.24) Income tax effect 0.10 (0.73) 6.90 4.34 Net other comprehensive income I (loss) not to be reclassified (0.28) 2.16 (20.50) (12.90) subsequently to profit I (loss) Items that will be reclassified subsequently to profit I (loss) Effective portion of gains and loss on designated portion of hedging 9.64 (5.90) 2.25 (14.31) instruments in cashflow hedge Exchange differences in translating financial statements of foreign 31.21 210.14 18.27 426.46 operations Income tax effect (2.43) 1.49 (0.57) 3.61 Net other comprehensive income to be reclassified subsequently 38.42 205.73 19.95 415.76 to profit I (loss) Other comprehensive income I (loss) for the period I year 38.14 207.89 (0.55) 402.86 IX Total comprehensive income for the period I year (VII+ VIII) 509.17 758.51 505.07 2,424.10 Net profit attributable to -Owners 481.25 527.52 508.35 1,981.22 -Non-Controlling interest (10.22) 23.10 (2.73) 40.02 Other Comprehensive income attributable to -Owners 38.39 206.74 (0.45) 400.44 -Non-Controlling interest (0.25) 1.15 (0.10) 2.42 Total Comprehensive income attributable to -Owners 519.64 734.26 507.90 2,381.66 -Non-Controlling interest (10.47) 24.25 (2.83) 42.44 Paid-up equity share capital (Face value~ 1/- each) 206.92 206.92 206.60 206.92 Reserves (Excluding revaluation reserve) 17,345.10 Basic earnings per share 2.33 2.55 2.46 9.59 Diluted earnings per share 2.32 2.55 2.45 9.56 (not annualised) (not annualised) (not annualised) (annualised) See accompanying notes to financial results
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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 Notes: 1. The above consolidated unaudited financial results for the quarter ended June 30, 2026 in respect of Latent View Analytics Limited ('the Holding Company" or "the Company") has been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on August 01, 2026. The above results has been subject to limited review by the statutory auditor of the Company. 2. These consolidated financial results have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of 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. 3.The above consolidated financial results include the result of the following entities: 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 LAT AM 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. 5. Pursuant to the Share Purchase Agreement (SPA) signed by the Company (the 'acquirer') on March 28, 2024 read along with amendment to the SPA dated July 1, 2024, for the acquisition of Decision Point Private Limited and its subsidiaries (the "DP Group" or the "acquiree"), (a Company in the space of Al- Led Business Transformation and Revenue Growth Management), the Consideration paid in cash (net of working capital) for acquisition on July 01, 2024 (acquisition date) of 70% of the paid-up equity capital of Decision Point Private Limited amounted to INR 3,315 million. During the previous year, based on the conditions and valuation principles mentioned in the SPA, the Company had acquired an additional 10% stake in DP Group and paid a consideration of INR 11.09 million and was expected to acquire remaining 20% stake by April 30, 2026, subject to satisfaction of the conditions and valuation principles mentioned in SPA. The proposed acquisition has not been completed due to differences in the interpretation and computations defined in the SPA, between the Company and the selling shareholders relating to consideration payable as per the SPA, which during the quarter, amongst other things, is subject to legal proceedings. The consideration based on the interpretation and position taken by the selling shareholders in this regard is INR 2,219 million. Based on management's best estimate of the obligation, supported by external legal opinion, the value of redemption liability can be up to a maximum of INR 708.48 million, which has been appropriately provided for as at June 30, 2026. The consequential impact, if any, is currently not determinable and will be recognized in the financial results upon the said resolution, in accordance with the process set out in the SPA. The Company, however, believes that it has a reasonable basis to support its position. 6. LatentView Analytics Corporation, a Material & Wholly Owned Subsidiary of the Holding Company has executed a Simple Agreement for Future Equity Notes (SAFE Notes) on April 01, 2026 for a strategic investment of INR 279.98 million (USO 3 million) in Healtheon Al INC. (a Delaware Corporation), specialized in Agentic-AI framework for Revenue Cycle Management ('RCM') services for healthcare providers in the US. 7. The figures for the quarter ended 31 March 2026 are the balancing figures between audited figures in respect of the full financial years and published unaudited year to date figures upto the end of third quarter of the relevant financial year, which were subject to limited review. 8. The consolidated financial results for the quarter ended June 30, 2026, 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). Date: August 01, 2026 Place: Chennai For and on behalf of the Board of directors For Latent View Analytics Limited AV Venkatraman DIN No: 01240055 Chairperson & Whole time Director
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Price \!\laterhouse Chartered Accountants LLP Independent Auditor's Report on Review of Unaudited Standalone Financial Results To The Board of Directors Latent View Analytics Limited Unit 6, 7 and 8, 5th 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 June 30, 2026, which are included in the accompanying 'Standalone Statement of Unaudited Financial Results for the quarter ended June 30, 2026' (the "Statement"). The Statement has been prepared by the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations, 2015"), which has been initialled 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 accordance 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 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 would become aware of all significant matters 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 material respects in accordance with the recognition and measurement principles laid down in the aforesaid 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. Price Waterhouse Chartered Accountants LLP, 7th & 10th Floor, Menon Eternity, 165, St. Mary's Road, Alwarpet Chennai - 600018 T:+91(44)42285278 Registered offae and Head office· 1 l-i\, Vishnu Digamber l'v1arg. Sucheta Blrnwan, Gate No 2. New Delhi - 1 l 0002 Price \Vaierhouse Partnership Firm) converted into Price \Vaterhouse Chartered Accountants LLP (a Limited Liability Partnership with LLP AAC-5001) with frnm July 25. 2014. Post its c,mvcr,ion to Price \Vaterhouse Chartered Accoumant, LLP. its !CA! rcgistratrnn number is (lCAr registration number btforc conversion \Vas 012754N)
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Price Waterhouse Chartered Accountants LLP 5. We draw attention to Note 4 to the standalone unaudited financial results, which describes the disagreement between the Company and the selling shareholders of Decision Point Private Limited ("DPPL"), in interpretation of the Share Purchase Agreement ("SP A") dated March 28, 2024, read along with amendment dated July 1, 2024 entered into between the Company and the selling shareholders, relating to the computation of the purchase consideration to be paid by the Company for the proposed acquisition of the remaining 20% equity interest in DPPL and its subsidiaries pursuant to the SPA Based on management's assessment, which is supported by an external legal opinion obtained by the Company, the outcome of the matter and adjustment in the financial results, if any, is currently not determinable awaiting resolution of the disagreement in accordance with the process set out in the SP A Our opinion is not modified with respect to the said matter. Place: Chennai Date: August 01, 2026 For Price Waterhouse Chartered Accountants LLP Firm Registration Number: 012754N / N500016 ArunKumarR Partner Membership Number: 211867 UDIN: 26211867IARDTC4673
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Latent View Analytics Limited I~ CIN No: L72300TN2006PLC058481 Registered Office: 5th Floor, Neville Tower,Unit 6,7 and 8, lflt~nt,,.,.," Ramanujan IT City,Rajiv Gandhi Salai,Taramani, Chennai - 600 113 unuu :))\'. \Ii Website:•,•·•.···.,·,.·,.•, ,·:·:,r:·• Email: i11vestorcare(mlatentviev✓. corn Standalone Statement of Unaudited Financial Results for the quarter ended June 30, 2026 (r in Million, except per equity share data) Quarter ended Year ended Particulars 30-Jun-26 31-Mar-26 30-Jun-25 31-Mar-26 (Unaudited) (Refer note 5) (Unaudited) (Audited) Income from operations I Revenue from operations 1,036.35 1,004.70 958.72 3,975.43 II Other income 189.07 193.89 216.29 733.16 Ill Total income (I+ II) 1,225.42 1,198.59 1,175.01 4,708.59 IV Expenses a)Employee benefits expense 599.13 589.97 558.93 2,340.01 b)Finance costs 6.51 4.07 3.90 16.67 c)Depreciation and amortisation expense 41.71 36.14 31.78 137.52 d)Other expenses 111.34 117.33 125.35 502.60 Total expenses (IV) 758.69 747.51 719.96 2,996.80 V Profit before tax (Ill - IV) 466.73 451.08 455.05 1,711.79 VI Tax expenses Current Tax 101.05 97.45 104.43 406.89 Deferred Tax 16.41 4.07 11.47 10.40 VII Profit/(Loss) for the period/year (V - VI) 349.27 349.56 339.15 1,294.50 VIII Other comprehensive income I (loss) Items that will not be reclassified subsequently to profit/ (loss) Re-measurement (losses) I gain on defined benefit plans (0.38) 2.89 (27.40) (17.24) Income tax effect 0.10 (0.73) 6.90 4.34 Net other comprehensive income I (loss) not to be reclassified (0.28) 2.16 (20.50) (12.90) subsequently to profit/ (loss) Items that will be reclassified subsequently to profit/ (loss) Effective portion of gains and loss on designated portion of hedging 9.64 (5.90) 2.25 (14.31) instruments in cashflow hedge Income tax effect (2.43) 1.49 (0.57) 3.61 Net other comprehensive income to be reclassified subsequently 7.21 (4.41) 1.68 (10.70) to profit I (loss) Other comprehensive income/ (loss) for the period / year 6.93 (2.25) (18.82) (23.60) IX Total comprehensive income for the period/year (Vll+VIII) 356.20 347.31 320.33 1,270.90 Paid-up equity share capital (Face value~ 1/- each) 206.92 206.92 206.60 206.92 Reserves (Excluding revaluation reserve) 13,025.84 Basic earnings per share 1.69 1.69 1.64 6.26 Diluted earnings per share 1.68 1.69 1.64 6.25 (not annualised) (not annualised) (not annualised) (annualised) See accompanying notes to financial results
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Notes: 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 1. The above standalone unaudited financial results for the quarter ended June 30, 2026 in respect of Latent View Analytics Limited ('the Company') has been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meetings held on August 01, 2026. The above results has been subject to limited review by the statutory auditor of the Company. 2. These standalone financial results have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of 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. 3. The Company is principally engaged in a single business segment viz., develop and deploy analytics solutions to its customers. 4. Pursuant to the Share Purchase Agreement (SPA) signed by the Company (the 'acquirer') on March 28, 2024 read along with amendment to the SPA dated July 1, 2024 , for the acquisition of Decision Point Private Limited and its subsidiaries (the "DP Group" or the "acquiree"), (a Company in the space of Al- Led Business Transformation and Revenue Growth Management), the Consideration paid in cash (net of working capital) for acquisition on July 01, 2024 (acquisition date) of 70% of the paid-up equity capital of Decision Point Private Limited amounted to INR 3,315 million. During the previous year, based on the conditions and valuation principles mentioned in the SPA, the Company had acquired an additional 10% stake in DP Group and paid a consideration of INR 11.09 million and was expected to acquire remaining 20% stake by April 30, 2026, subject to satisfaction of the conditions and valuation principles mentioned in SPA. The proposed acquisition has not been completed due to differences in the interpretation and computations defined in the SPA, between the Company and the selling shareholders, relating to consideration payable as per the SPA, which during the quarter, amongst other things, is subject to legal proceedings. The consideration based on the interpretation and position taken by the selling shareholders in this regard is INR 2,219 million. Considering the contractual obligations and management's best estimate of the obligation, the Company continues to carry a derivative asset in standalone financial statements. The fair value of such forward contract recognized as a derivative asset in accordance with Ind AS 109 on acquisition date amounted to INR 849 million. The derivative assets are re-measured at each reporting period and accordingly a fair value gain of INR Nil (INR 61.47 million and INR 101.47 million for the quarter and year ended March 31, 2026, respectively) is recognized in the Statement of Profit and Loss for the quarter ended June 30, 2026. Based on management's assessment, supported by external legal opinion, the Company is of the view that the consideration payable can be up to a maximum of INR 708.48 million and has a reasonable basis to support its position.The consequential impact, if any, is currently not determinable and will be recognized in the financial results upon the said resolution, in accordance with the process set out in the SPA. 5. The figures for the quarter ended 31 March 2026 are the balancing figures between audited figures in respect of the full financial years and published unaudited year to date figures upto the end of third quarter of the relevant financial year, which were subject to limited review. 6. The standalone financial results for the quarter ended June 30, 2026, 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). Date: August O 1, 2026 Place: Chennai Purpose Only For and on behalf of the boaoo:Of'.directors For Latent View Anal~i~; 1l..imited, ///c/;::'-:,/ .. ,,-······"s, • ~j~· i;n~~f1~: Chairperson & Whole tim;~oi;i~t;r
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Annexure-2 Disclosures pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015 1. Appointment of Ms. Sonal Ramrakhiani as KMP of the Company: S. No. Particulars Details 1 Reason for change viz. appointment, resignation, removal, death or otherwise Appointment of Ms. Sonal Ramrakhiani as Chief Executive Officer and Key Managerial Personnel of the Company. 2 Effective date of appointment and term of appointment Date of Appointment as KMP: August 01, 2026 Term: Full -time employment, as per the employment agreement with the Company 3 Brief profile Ms. Sonal Ramrakhiani is an accomplished C-suite business leader bringing over 24 years of extensive global experience in IT and ITES sales leadership, operations, and complete P&L management. She recently served as the Market Lead Americas 2 for Wipro Engineering Edge, driving strategic and operational leadership across diverse industry sectors. Prior to Wipro, she held pivotal executive roles at Tata Technologies, including Chief Operating Officer and President Sales for both the Global Automotive Vertical and the Americas territory. Her disting uished career also features senior leadership and management positions across prominent organizations, including Tata lflt~ntUi~W Latent View Analytics Limited Unit 61 7 & 8 1 5th Floor, Neville Tower, Ramanujan IT City SEZ Rajiv Gandhi Salai (OMR), Taramani, Chennai, Tamil Nadu 600113 . CIN No. L72300TN2006PLC05848 l I +91 44 4344 1700 Phone I +91444344 1701 Fax lnvestorcare@latent view.com Email I wvvw.latentview.com Website
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S. No. Particulars Details Consultancy Services, Tata Teleservices, and Titan Industries. She has a proven track record of driving sustainable business growth and leading multicultural teams across major international markets, including North America, India, Europe, and Asia. As an alumnus of the flagship Tata Administrative Service (TAS) leadership program, she possesses robust cross -functional expertise and has served as a Senior Assessor for the Tata Business Excellence Model. In addition to her executive experience, her corporate governance credentials include serving as a Director on the bo ard of TCL North America Inc. and as a Board Director for TechTown, Detroit. Ms. Ramrakhiani holds a Post Graduate Diploma in Management from the Nirma Institute of Management and was recognized among the Top 100 Leading Women in the North American Automotive Industry by Automotive News. 4 Disclosure of relationships between directors Not Applicable