Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026 (Q2 FY27, H1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting pursuant to Regulation 30 of SEBI LODR Regulations

Date of Board Meeting / Approval: November 14, 2026

Audit Opinion: Unmodified review conclusion (Clean)

Auditor’s Comment: Statutory auditors (Deloitte Haskins & Sells) expressed that nothing has come to their attention to believe the statements contain any material misstatement.

Key Financial Highlights [Rs. in Millions]

Standalone Results:

Revenue from Operations:

  • Q2 FY27: ₹2,599.35 (vs. Q2 FY26: ₹2,556.66; vs. Q1 FY27: ₹2,372.64)
  • H1 FY27: ₹5,156.01 (vs. H1 FY26: ₹4,585.47)

Total Income:

  • Q2 FY27: ₹2,678.30
  • H1 FY27: ₹5,284.08

Net Profit:

  • Q2 FY27: ₹314.60 (vs. Q2 FY26: ₹291.40; vs. Q1 FY27: ₹335.86)
  • H1 FY27: ₹606.00 (vs. H1 FY26: ₹483.54)

EPS (Face value of ₹10 each):

  • Q2 FY27 - Basic: ₹20.27; Diluted: ₹20.27
  • H1 FY27 - Basic: ₹39.05; Diluted: ₹39.05

Other Equity:

  • As of September 30, 2026 (Unaudited): ₹5,439.29
  • As of March 31, 2026 (Audited): ₹6,522.77

Cash and Cash Equivalents:

  • As of September 30, 2026 (Unaudited): ₹2,384.43
  • As of March 31, 2026 (Audited): ₹3,236.83

Debt: Not explicitly disclosed as a line item. Finance Cost for H1 FY27 was ₹16.74 million.

Consolidated Results:

Revenue from Operations:

  • Q2 FY27: ₹3,010.64 (vs. Q2 FY26: ₹2,936.81; vs. Q1 FY27: ₹2,756.20)
  • H1 FY27: ₹5,766.84 (vs. H1 FY26: ₹5,100.63)

Total Income:

  • Q2 FY27: ₹3,112.56
  • H1 FY27: ₹5,922.23

Net Profit (Profit for the period attributable to owners of the parent):

  • Q2 FY27: ₹363.20
  • H1 FY27: ₹704.26

EPS (Face value of ₹10 each):

  • Q2 FY27 - Basic: ₹23.41; Diluted: ₹23.41
  • H1 FY27 - Basic: ₹45.38; Diluted: ₹45.38

Other Equity:

  • As of September 30, 2026 (Unaudited): ₹6,647.51
  • As of March 31, 2026 (Audited): ₹7,607.92

Cash and Cash Equivalents:

  • As of September 30, 2026 (Unaudited): ₹2,650.02
  • As of March 31, 2026 (Audited): ₹3,542.52

Segment-wise Performance:

The Chief Operating Decision Maker (CODM) evaluates the Company/Group based on one segment: Software Validation, Verification, Development and Engineering/Consultancy & other services. Accordingly, no segment-wise breakdown is provided.

Corporate Actions:

Dividend: A dividend of ₹1,707.17 million was paid during H1 FY27. No new dividend was declared in this board meeting.

Other Significant Information:

Exceptional Items: A charge of ₹147.28 million related to the 'Impact of New Labour Codes' was recorded in the year ended March 31, 2026. No exceptional items were reported for the current periods (Q2 FY27, H1 FY27).

Forex Impact: Net foreign exchange gain/(loss) was included in Other Income and Other Expenses for both standalone and consolidated results.

Cash Flow:

  • Standalone H1 FY27 Net Cash from Operating Activities: ₹737.83 million (vs. H1 FY26: ₹665.68 million). Net decrease in cash & cash equivalents was ₹863.19 million, primarily due to dividend payment of ₹1,707.17 million.
  • Consolidated H1 FY27 Net Cash from Operating Activities: ₹656.65 million (vs. H1 FY26: ₹756.42 million). Net decrease in cash & cash equivalents was ₹904.06 million, primarily due to dividend payment of ₹1,707.17 million.