Nature of the Event

This is a regulatory disclosure pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company provides an update on its ongoing, multi-tranche acquisition of Decision Point Private Limited, specifically noting a delay in completing the final tranche.

Key Quantitative Figures and Transaction History

The acquisition was structured to acquire up to 100% of the equity share capital of Decision Point Private Limited on a fully diluted basis. The transaction history is as follows:

  • Tranche 1: 70% acquisition completed on July 01, 2024.
  • Tranche 2: An additional 10% acquisition completed on June 02, 2025, bringing the aggregate holding to 80%.
  • The remaining stake to be acquired is 20%.

Reason for Delay and Current Status

The acquisition of the remaining 20% stake is delayed beyond the originally indicated timeline. The delay is due to a disagreement between Latent View Analytics Limited, Decision Point Private Limited, and the selling shareholders on two key points:

1. The computation of the consideration payable to the selling shareholders as determined in the Share Purchase Agreement (SPA).

2. The interpretation of certain clauses of the SPA on determining the consideration payable.

The parties are currently in discussions to resolve these issues and determine the final consideration payable in accordance with the SPA framework.

Previous Disclosure and Financial Impact

This matter has already been disclosed in two prior contexts:

1. In the company's financial results for the financial year ended March 31, 2026.

2. In the Auditors' report for FY26 under the 'Emphasis of Matter' section.

The disclosure states that any consequential financial impact will be recognized in the company's financial statements only upon the final resolution of this matter. Financial impact is not quantified in this disclosure.

Regulatory and Compliance Information

  • The document references previous intimations dated March 28, 2024, July 01, 2024, and June 02, 2025.
  • The transaction is governed by a Share Purchase Agreement (SPA) and a Shareholders Agreement (SHA) executed between Latent View Analytics Limited, Decision Point Private Limited, and the selling shareholders.
  • As required by Regulation 30(8), this disclosure will be made available on the company's website at https://www.latentview.com/.

Parties Involved

  • Disclosing Entity: Latent View Analytics Limited (Scrip Code: 543398 (BSE), Symbol: LATENTVIEW (NSE))
  • Target Company: Decision Point Private Limited
  • Other Parties: The selling shareholders of Decision Point Private Limited (not named).