Interim report
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October 31, 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 October 31, 2026 In continuation of our intimation dated September 28, 2026, and pursuant to Regulations 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, we wish to inform you that the Board of Directors of the Company at i ts meeting held today, i.e. on October 31, 2026, has inter alia considered and approved: A. Unaudited Financial Results for the quarter and half year ended September 30, 2026 The Unaudited Financial Results of the Company (both Standalone and Consolidated) prepared in accordance with Indian Accounting Standards (Ind AS) for the quarter and half year ended September 30, 2026, have been approved, together with the Limited Review Report of M/s. Price Waterhouse Chartered Accountants LLP, Statutory Auditors of the Company, thereon. Copies of the Unaudited Financial Results and the Limited Review Report are enclosed herewith as “Annexure – 1”. B. Reconstitution of the Risk Management Committee The Board has approved the reconstitution of the Risk Management Committee with effect from October 31, 2026, pursuant to which Mr. Rajan Sethuraman ceases to be a member of the Committee. The revised composition of the Risk Management Committee is as follows: Latent View Analytics Limited Unit 6, 7 & 8, 5th Floor, Neville Tower, Ramanujan IT City SEZ Rajiv Gand hi Salai (OMR), Taramani, Chennai, Tamil Nadu 600 11 3. CIN No . L72300TN2006PLC05848 1 I +9 1 44 4344 1700 Phone I +91 44 4344 170 1 Fax lnveslarcare@lalent view.com Email I www.latentview.com Website
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S. No. Name of Member Position Category 1. Dr. R. Raghuttama Rao Chairperson Independent Director 2. Mr. Reed Cundiff Member Independent Director 3. Dr. Anindya Ghose Member Independent Director The Board meeting commenced at 06:15 P.M. IST and concluded at 09:00 P.M. IST. Further, in continuation of our communication dated September 28, 2026, the trading window for dealing in the securities of the Company shall remain closed till 48 hours after the declaration of the aforesaid financial results, and shall accordingly reopen on Tuesday, November 03, 2026. This is for your information and records. Thanking you, For Latent View Analytics Limited _________________ P. Srinivasan Company Secretary and Compliance Officer Membership No. FCS 11519
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Price Waterhouse Chartered Accountants LLP Review Report 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 September 30, 2026 and the year to date results for the period April 01, 2026 to September 30, 2026 and the 'Statement of Unaudited Consolidated Assets and Liabilities' as on that date and the 'Statement of Unaudited Consolidated Cash Flows' for the half-year ended on that date, which are included in the accompanying 'Statement of Unaudited Consolidated Financial Results for the quarter and half-year ended September 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 initialled 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. Price Waterhouse Chartered Accountants LLP, 7th & 10th Floor, Menon Eternity, 165, St. Mary's Road, Alwarpet Chennai-600018 T: +91 (44) 42285278 Registered office and Head office: 11-A, Vishnu Digamber Marg, Sucheta Bhawan, New Delhi - 110002 Price Waterhouse (a Partnership Firm) converted into Price Waterhouse Chartered Accountants LLP (a limited liability Partnership with LLP identity no: LLPIN AAC-5001) with effect from July 25, 2014. Post its conversion to Price Waterhouse Chartered Accountants LLP, its !CAI registration number is 012754N/N500016 (!CAI registration number before conversion was 012754N)
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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) Latent View 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 the 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 ("SP A") 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.
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Price Waterhouse Chartered Accountants LLP 7. The consolidated interim financial results of a subsidiary (including four step-down subsidiaries) reflect total assets of Rs. 928.12 million and net assets of Rs. 625. 73 million as at September 30, 2026 and total revenues of Rs. 493.01 million and Rs. 222.87 million, total net loss after tax of Rs. 58.12 million and Rs. 7.04 million and total comprehensive income/(loss) of Rs. (60.97) million and Rs. (8.61) million, for the quarter ended and for the period from April 01, 2026 to September 30, 2026, respectively, and cash flows (net) of Rs. 67.88 million for the period from April 01, 2026 to September 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 reports dated October 27, 2026, vide which they have issued an unmodified conclusion, have 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 (including four step-down subsidiaries), is based on the reports 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. Place: Chennai Date: October 31, 2026 For Price Waterhouse Chartered Accountants LLP Firm Registration Number: 012754N / N500016 ArunKumarR Partner Membership Number: 211867 UDIN:2b2
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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, tat~nt 1.1 H1u1 Rajiv Gandhi Salai, Taramani, Chennai - 600 113 .<\: <:,r.n-./~ lr,eft, •.:._,..,.,., •. i)~r~~ Website : www.latentview.com Email - investorcare@latentview.com Statement of Unaudited Consolidated Financial Results for the quarter and half year ended September 30, 2026 (r in Millions, except per equity share data) Quarter ended Period ended Year ended Particulars 30-Sep-26 30-Jun-26 30-Sep-25 30-Sep-26 30-Sep-25 31-Mar-26 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) Income from operations I Revenue from operations 2,940.68 2,868.76 2,575.42 5,809.44 4,935.65 10,601.92 II Other income 175.26 212.93 185.90 388.19 420.25 758.11 Ill Total income (I + II) 3,115.94 3,081.69 2,761.32 6,197.63 5,355.90 11,360.03 IV Expenses a)Employee benefits expense 2,025.11 1,969.71 1,679.31 3,994.82 3,279.03 7,061.35 b)Finance costs 8.29 14.88 26.40 23.17 49.53 99.57 c)Depreciation and amortisation expense 110.58 111.94 103.74 222.52 199.76 409.48 d)Other expenses 317.89 332.24 334.73 650.13 590.90 1,177.99 Total expenses (IV) 2,461.87 2,428.77 2,144.18 4,890.64 4,119.22 8,748.39 V Profit before tax (Ill - IV) 654.07 652.92 617.14 1,306.99 1,236.68 2,611.64 VI Tax expenses Current Tax 195.77 180.06 178.55 375.83 340.83 711.78 Deferred Tax (26.38) 1.83 (18.70) (24.55) (67.06) (121.38) VII Profit for the period/ year (V - VI) 484.68 471.03 457.29 955.71 962.91 2,021.24 VIII Other comprehensive income/ (loss) Items that will not be reclassified subsequently to profit/ (loss) Re-measurement losses I (gain) on defined benefit plans 1.98 (0.38) 2.37 1.60 (25.03) (17.24) Income tax effect (0.50) 0.10 (0.60) (0.40) 6.30 4.34 Net other comprehensive income/ (loss) not to be reclassified 1.48 (0.28) 1.77 1.20 (18.73) (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 0.99 9.64 (11.25) 10.63 (9.00) (14.31) instruments in cashflow hedge Exchange differences in translating financial statements of foreign operations 63.90 31.21 144.94 95.11 163.21 426.46 Income tax effect (0.25) (2.43) 2.84 (2.68) 2.27 3.61 Net other comprehensive income to be reclassified subsequently to 64.64 38.42 136.53 103.06 156.48 415.76 profit/ (loss) Other comprehensive income/ (loss) for the period/ year 66.12 38.14 138.30 104.26 137.75 402.86 IX Total comprehensive income/ (loss) for the period/ year (VII+ VIII) 550.80 509.17 595.59 1,059.97 1,100.66 2,424.10 Net profit attributable to -Owners 486.08 481.25 443.93 967.33 952.28 1,981.22 -Non-Controlling interest (1.40) (10.22) 13.36 (11.62) 10.63 40.02 Other Comprehensive income/ (loss) attributable to -Owners 66.44 38.39 137.72 104.83 137.27 400.44 -Non-Controlling interest (0.32) (0.25) 0.58 (0.57) 0.48 2.42 Total Comprehensive income/ (loss) attributable to -Owners 552.52 519.64 581.65 1,072.16 1,089.55 2,381.66 -Non-Controlling interest (1.72) (10.47) 13.94 (12.19) 11.11 42.44 Paid-up equity share capital (Face value~ 1/- each) 207.08 206.92 206.60 207.08 206.60 206.92 Reserves (Excluding revaluation reserve) 17,345.10 Basic earnings per share 2.35 2.33 2.15 4.68 4.61 9.59 Diluted earnings per share 2.35 2.32 2.14 4.67 4.60 9.56 (not annualised) (not annualised) (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 Website :www.latentview.com Email :investorcare@latentview.com Statement of Unaudited Consolidated assets and liabilities S. No. Particulars A ASSETS 1 Non-current assets (a) Property, plant and equipment (b) Right-of-use assets (c) Goodwill (d) Intangible assets (e) Financial assets Investments Deposit with Financial Institutions Other financial assets (f) Deferred tax assets (net) (g) Other tax assets (net) (h) Other non-current assets Total non-current assets 2 Current assets (a) Financial assets Investments Trade receivables Cash and cash equivalents Bank balance other than cash and cash equivalents Other financial assets (b) Contract assets (c) Other current assets Total current assets Total assets (1+2) 8 EQUITY AND LIABILITIES 1 Equity (a) Equity share capital (b) Other equity Equity attributable to shareholders of the Company Non-Controlling interest Total equity Liabilities 2 Non-current liabilities (a) Financial liabilities Borrowings Lease liabilities (b) Deferred tax Liabilities (c) Provisions Total non-current liabilities 3 Current liabilities (a) Financial liabilities Lease liabilities Trade payables total outstanding dues of micro and small enterprises total outstanding dues of creditors other than micro and small medium enterprises Other Financial Liabilities (b) Contrnct lisbilities (c) Other current liabilities (d) Provisions (e) Current tax liabilities (net) Total current liabilities Total equity and liabilities (1 +2+3) (tin Million) As at As at 30 September 2026 31 March 2026 (Unaudited) (Audited) 265.23 297.07 231.03 267.59 2,448.82 2,448.82 847.14 953.43 7,005.97 5,992.82 300.00 300.00 227.55 404.82 118.47 113.95 136.39 193.71 31.05 21.81 11,611.65 10,994.02 3,200.73 3,176.67 2,472.13 2,311.80 2,316.39 1,585.14 774.31 1,752.64 807.18 764.31 138.65 187.68 240.62 171.61 9,950.01 9,949.85 21,561.66 20,943.87 207.08 206.92 18,421.13 17,345.10 18,628.21 17,552.02 274.73 286.92 18,902.94 17,838.94 - 0.19 185.02 215.28 283.78 301.48 165.58 133.35 634.38 650.30 120.95 116.94 9.86 20.42 198.57 177.45 721.60 742.80 191.07 ;:',10 :J:J 633.97 872.72 118.06 146.65 30.26 129.32 2,024.34 2,454.63 21,561.66 20,943.87
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'¾! 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 trn~umrn Website :www.latentview.com Email investorcare@latentview.com Statement of Unaudited Consolidated Cash Flows Particulars Cash flow from operating activities Profit before tax Adjustments for: Depreciation and amortisation expense Amortisation of premium I (discounts) paid on bonds Share based compensation expense Financial assets measured at FVTPL - net change in fair value Interest income on deposits with banks, financial institutions Gain on sale of investments Gain on sale of property, plant and equipment Interest expense Interest income on security deposits Bad debts / unbilled revenue written off Unrealised gain on foreign exchange differences Operating profit before working capital I other changes Adjustments for changes in working capital: (Increase) in trade receivables (lncrease)/Decrease in current and non current assets (lncrease)/Decrease in other financial assets (Decrease)/lncrease in provisions Decrease in trade payables and other financial liabilities Cash generated from operations Less: Income tax paid (net) Net cash generated from operating activities Cash flows from investing activities Purchase of property, plant and equipment Sale of property, plant and equipment Proceeds from sale of investments Purchase of investments Proceeds from investments in deposits with banks and financial institutions (net) Interest income on deposits with banks and financial institutions Payment for acquisition of subsidiary Net cash generated/(used in) from investing activities (b) Cash flow from financing activities Payment of lease liability- Principal portion Payment of lease liability- Interest portion Proceeds from exercise of share options Net cash used in financing activities (c) Net increase/(decrease) in cash and cash equivalents (a) + (b) + (c) Cash and cash equivalents at the beginning of the year Adjustment on intiial application of amendments on 1 April 2026 Effect of exchange rate fluctuations on cash held Cash and cash equivalents at the end of the year Components of cash and cash equivalents Cash on hand Bank balances Deposits (with original maturity of 3 months or less) Cash and cash equivalents as per Statement of consolidated assets and liabilities For the half year ended 30 September 2026 (Unaudited) 1,306.99 222.52 1.67 6.74 (59.68) (291.72) (22.94) - 21.50 (1.69) 0.63 (15.56) 1,168.46 (136.43) (14.68) 7.42 (0.72) (357.61) 666.44 (416.81) 249.63 (46.17) - 1,578.71 (2,423.97) 1,177.53 210.09 - 496.19 (27.43) (21.51) 10.63 (38.31) 707.51 1,585.14 (6.70) 30.44 2,316.39 - 2,051.21 265.18 2,316.39 (~ in Million) For the half year ended 30 September 2025 (Unaudited) 1,236.68 199.76 (0.10) 0.42 (57.74) (252.83) (29.76) (0.02) 47.57 - - (31.07) 1,112.91 (291.85) 89.31 (26.60) 149.01 (103.95) 928.83 (354.42) 574.41 (152.61) 0.02 4,832.89 (5,014.13) 219.21 209.45 (11.09) 83.73 (49.62) (11.61) 7.03 (54.20) 603.94 694.43 - (26.32) 1,272.05 0.01 738.80 533.24 1,272.05
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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 Statement of Unaudited Consolidated Financial Results for the quarter and half year ended September 30, 2026 including the Statement of Unaudited Consolidated Assets and Liabilities and the Statement of Unaudited Consolidated Cash Flows for the year then ended were reviewed by the Audit Committee and approved by the Board of Directors of Latent View Analytics Limited ("the Company") at their meeting held on October 31, 2026. The statutory auditors of the Company have carried out a limited review of the Consolidated Financial Results for the quarter and half year ended September 30, 2026. 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 Company paid in cash consideration amounting to INR 3,326.09 million to acquire 80% stake (70% for INR 3,315 million on July 01, 2024 and 10% for INR 11.09 million on June 02, 2025) in DP Group 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 computations and interpretation 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 Selling Shareholders of DP Group had filed an application before the Hon'ble Madras High Court under Section 11 of the Arbitration and Conciliation Act, 1996, seeking appointment of an arbitrator. The said application was last heard by the Hon'ble Madras High Court on August 06, 2026 and the order is still awaited. In parallel, the dispute resolution process envisaged under the SPA has continued to progress. The consideration based on the interpretation and position taken by the selling shareholders in this regard is INR 2,246.19 million. Based on management's best estimate of the obligation, supported by external legal opinion, the value of redemption liability can be minimum of INR 69.53 million and maximum of INR 717.16 million, of which maximum liability has been appropriately provided as at September 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 and is committed to enforcing its contractual rights and completing the acquisition in accordance with the terms of the SPA. 6. The consolidated financial results for the quarter and half year ended September 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: October 31, 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 Waterhouse Chartered Accountants LLP Review Report 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 September 30, 2026 and the year to date results for the period April 01, 2026 to September 30, 2026, and 'Statement of Unaudited Standalone assets and liabilities' as on that date and 'Statement of Unaudited Standalone Cash Flows' for the half-year ended on that date, which are included in the accompanying 'Statement of Unaudited Standalone Financial Results for the quarter and half year ended September 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 office and Head office: 11-A, Vishnu Digamber Marg, Sucheta Bhawan, New Delhi - 110002 Price Waterhouse (a Partnership Firm) converted into Price Waterhouse Chartered Accountants LLP (a Limited Liability Partnership with LLP identity no: LLPIN AAC-5001) with effect from July 25, 2014. Post its conversion to Price Waterhouse Chartered Accountants LLP, its !CAI registration number is 012754N/N500016 (!CAI registration number before conversion was 012754N)
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Price Waterhouse Chartered Accountants LLP 5. We draw attention to Note 4 to the unaudited standalone 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 ("SPA") 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 SP A. 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: October 31, 2026 For Price Waterhouse Chartered Accountants LLP Firm Registration Number: 012754N / N500016 ArunKumarR Partner Membership Number: UDIN: 2"2
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Latent View Analytics Limited '{~ CIN No: L72300TN2006PLC058481 Registered Office: 5th Floor, Neville Tower.Unit 6,7 and 8, l~t~~tu,c, Ramanujan IT City,Rajiv Gandhi Salai, Taramani, Chennai - 600 113 U!FU) .l.(·,~.ro1--.I. ,~-,~r. ♦ A ·r·~-, .-1),-c .. oa•. Website: www.latentview.com Email: investorcare@latentview.com Statement of Unaudited Standalone Financial Results for the quarter and half year ended September 30, 2026 (~ in Million, except per equity share data) I II Ill IV V VI VII VIII IX Particulars Income from operations Revenue from operations Other income Total income (I + II) Expenses a)Employee benefits expense b)Finance costs c)Depreciation and amortisation expense d)Other expenses Total expenses (IV) Profit before tax (Ill - IV) Tax expenses Current Tax Deferred Tax Profit for the period/year (V - VI) Other comprehensive income/ (loss) !tome that will not bo rc0Jm39ificd :Jubscqucntly to profit I (loss) Re-measurement (losses) I gain on defined benefit plans Income tax effect Net other comprehensive income/ (loss) not to be reclassified subsequently to profit/ (loss) Items that will be reclassified subsequently to profit/ (loss) Effective portion of gains and loss on designated portion of hedging instruments in cashflow hedge Income tax effect Net other comprehensive income to be reclassified subsequently to profit I (loss) Other comprehensive income/ (loss) for the period/ year Total comprehensive income/ (loss) for the period/year (Vll+VIII) Paid-up equity share capital (Face value i 1/- each) Reserves (Excluding revaluation reserve) Basic earnings per share Diluted earnings per share See accompanying notes to financial results lnitiai!ed For ldcmtmcat.icm ~~J1!ri?'H'\•,"1,::, Only Quarter ended 30-Sep-26 30-Jun-26 (Unaudited) (Unaudited) 1,123.21 1,036.35 141.47 189.07 1,264.68 1,225.42 672.12 599.13 6.49 6.51 40.50 41.71 136.25 111.34 855.36 758.69 409.32 466.73 119.60 101.05 (10.51) 16.41 300.23 349.27 1.98 (0.38) /0.50) 0.10 1.48 (0.28) 0.99 9.64 /025) 12.43) 0.74 7.21 2.22 6.93 302.45 356.20 207.08 206.92 1.45 1.69 1.45 1.68 (not annualised) (not annualised) Half-year ended Year ended 30-Sep-25 30-Sep-26 30-Sep-25 31-Mar-26 (Unaudited) (Unaudited) (Unaudited) (Audited) 961.51 2,159.56 1,920.23 3,975.43 179.31 330.54 395.60 733.16 1,140.82 2,490.10 2,315.83 4,708.59 569.37 1,271.25 1,128.30 2,340.01 4.27 1300 8.17 16.67 33.98 82.21 65.76 137.52 137.30 247.59 262.65 502.60 744.92 1,614.05 1,464.88 2,996.80 395.90 876.05 850.95 1,711.79 102.47 220.65 206.90 406.89 (2.22) 5.90 9.25 10.40 295.65 649.50 634.80 1,294.50 2.37 1.60 (25.03) (17.24) (0.60) (0.40) 6.30 4.34 1.77 1.20 (18.73) (12.90) (1125) 10.63 (9.00) (14.31) 2.84 (268) 2.27 3.61 (8.41) 7.95 (6.73) (10.70) (6.64) 9.15 (25.46) (23.60) 289.01 658.65 609.34 1,270.90 206.60 207.08 206.60 206.92 13,025.84 1.43 3.14 3.07 6.26 1.43 3.13 3.06 6.25 (not annualised) (not annualised) (not annualised) (annualised) I t ~A,,,'X.::ttL;A.;'. ,-,, "
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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 Website: www.latentview.com Email: investorcare@latentview.com S. No. A ASSETS 1 Non-current assets (a) Property, plant and equipment (b) Right-of-use assets (c) Financial assets Investments Loans Deposit with Financial Institutions Other financial assets (d) Other tax assets (net) (e) Other non-current assets Total non-current assets 2 Current assets (a) Financial assets Investments Trade receivables Cash and cash equivalents Statement of Unaudited Standalone assets and liabilities Particulars Bank balance other than cash and cash equivalents Loans Other financial assets (b) Contract assets (c) Other current assets Total current assets Total assets (1+2) B EQUITY AND LIABILITIES 1 Equity (a) Equity share capital (b) Other equity Total equity Liabilities 2 Non-current liabilities (a) Financial liabilities Lease liabilities (b) Provisions (c)Deferred tax liabilities (net) Total non-current liabilities 3 Current liabilities (a) Financial liabilities Lease liabilities Trade payables total outstanding dues of micro and small enterprises total outstanding dues of creditors other than micro and small enterprises Other financial liabilities (b) Contract liabilities (c) Provisions (d) Other current liabilities (e) Current tax liabilities (net) Total current liabilities Total equity and liabilities (1+2+3) As at 30 September 2026 (Unaudited) 203.67 172.18 7,547.64 65.31 300.00 160.35 46.54 22.18 8,517.87 3,200.73 1,194.48 284.47 151.48 201.77 1,009.78 14.11 99.60 6,156.42 14,674.29 207.08 13,702.11 13,909.19 159.94 64.63 23.88 248.45 75.91 9.02 75.61 4.44 1.05 41.21 294.78 14.63 516.65 14,674.29 (tin Million) As at 31 March 2026 (Audited) 244.76 209.97 6,845.56 64.70 300.00 390.24 46.55 14.69 8,116.47 3,176.67 1,184.79 65.24 151 .48 197.12 1,008.35 8.32 78.84 5,870.81 13,987.28 206.92 13,025.84 13,232.76 179.91 42.39 14.90 237.20 83.77 18.75 7:l n1 12.33 27.01 29.59 272.26 - 517.32 13,987.28
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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 Website :www.latentview.com Email - investorcare@latentview.com Statement of Unaudited Standalone Cash Flows Particulars Cash flow from operating activities Profit before tax Adjustments for: Depreciation and amortisation expense Amortisation of premium/ (discounts) paid on bonds Share based compensation expense Financial assets measured at FVTPL - net change in fair value Interest income on financial assets measured at amortised cost Gain on sale of investments Gain on sale of Property,plant and equipments Interest expense on lease obligation (Gain) on Derivatives Interest income on security deposits Unrealised gain on foreign exchange differences Operating profit before working capital changes Working capital adjustments: (lncrease)/Decrease in trade receivables Increase in other assets Increase in other financial assets Increase in provisions (Decrease) in trade payables and other liabilities (Incl financial liabilities) Cash generated from operating activities Less: Income tax paid (net) Net cash generated from operating activities (a) Cash flow from investing activities Purchase of property, plant and equipment Sale of property, plant and equipment Proceeds from sale of investments Proceeds from repayment of loan given to subsidiaries (Purchase)/Proceeds from investment in bank deposits and deposits with financial institutions (net) Interest income on bonds, deposits with banks and financial instituitions and related parties Purchase of investments Payment for acquisition of subsidiary Net cash used in investing activities (b) Cash flow from financing activities Payment of lease liability- Principal portion Payment of lease liability- Interest portion Proceeds from exercise of share options Net cash used in financing activities (c) Net increase in cash and cash equivalents (a)+ (b) + (c) Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year Components of cash and cash equivalents Cash on hand Bank balances - in current accounts - in exchange earners foreign currency accounts - in deposit accounts(with original maturity of 3 months or less) Cash and cash equivalents as per Statement of assets and liabilities For the half year ended 30 September 2026 (Unaudited) 876.05 82.21 1.67 (3.35) (59.68) (233.68) (22.94) 11.33 (1.33) (1.18) 649.10 13.94 (28.25) (6.12) 32.26 (8.43) 652.50 (206.01) 446.49 (3.33) 1,578.71 218.58 144.97 (2,137.66) (198.73) (27.83) (11.33) 10.63 (28.53) 219.23 65.24 284.47 212.69 1.78 70.00 284.47 (~ in Million) For the half year ended 30 September 2025 (Unaudited) 850.95 65.76 (0.10) 0.42 (57.74) (199.99) (29.76) (0.02) 8.14 (40.00) (33.72) 563.94 (88.35) (26.87) (1.22) 30.97 (137.47) 341.00 (226.14) 114.86 (129.46) 0.02 1,540.57 503.59 (154.97) 160.63 (1,961.56) (11.09) (52.27) (32.02) (8.14) 7.03 (33.13) 29.46 112.72 142.18 0.01 62.15 0.02 80.00 142.18
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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 Statement of Unaudited Standalone Financial Results for the quarter and half year ended September 30, 2026 including the Statement of Unaudited Standalone Assets and Liabilities and the Statement of Unaudited Standalone Cash Flows for the year then ended were reviewed by the Audit Committee and approved by the Board of Directors of Latent View Analytics Limited ("the Company") at their meeting held on October 31, 2026. The statutory auditors of the Company have carried out a limited review of the Standalone Financial Results for the quarter and half year ended September 30, 2026. 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 Company paid in cash consideration amounting to INR 3,326.09 million to acquire 80% stake (70% for INR 3,315 million on July 01, 2024 and 10% for INR 11.09 million on June 02, 2025) in DP Group 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 Selling Shareholders of DP Group had filed an application before the Hon'ble Madras High Court under Section 11 of the Arbitration and Conciliation Act, 1996, seeking appointment of an arbitrator. The said application was last heard by the Hon'ble Madras High Court on August 06, 2026 and the order is still awaited. In parallel, the dispute resolution process envisaged under the SPA has continued to progress. The consideration based on the interpretation and position taken by the selling shareholders in this regard is INR 2,246.19 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 is recognized in the Statement of Profit and Loss for the quarter ended September 30, 2026. Based on management's best estimate of the obligation, supported by external legal opinion, the value of consideration payable can be minimum of INR 69.53 million and maximum of INR 717.16 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 standalone financial results for the quarter and half year ended September 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: October 31, 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