Scrip Symbol

LATENTVIEW (NSE)

Key Decisions and Approvals

The Board of Directors meeting, held from 06:15 P.M. to 09:00 P.M. IST on October 31, 2026, approved the following items:

A. Unaudited Financial Results:

  • Approved the Unaudited Financial Results (Standalone and Consolidated) for the quarter and half year ended September 30, 2026.
  • The results were prepared in accordance with Indian Accounting Standards (Ind AS).
  • The Statutory Auditors, M/s. Price Waterhouse Chartered Accountants LLP, issued a Limited Review Report on the results.

B. Reconstitution of the Risk Management Committee:

  • Effective October 31, 2026, Mr. Rajan Sethuraman ceased to be a member of the committee.
  • The revised committee composition is:
  • Dr. R. Raghuttama Rao (Independent Director) - Chairperson
  • Mr. Reed Cundiff (Independent Director) - Member
  • Dr. Anindya Ghose (Independent Director) - Member

Trading Window Closure

The trading window for dealing in the company's securities was closed and will reopen on Tuesday, November 03, 2026, which is 48 hours after the declaration of the financial results.

Detailed Financial Performance (Consolidated)

Income Statement Highlights (₹ in Millions)

For the Quarter Ended September 30, 2026 (Q2 FY2027):

  • Revenue from Operations: ₹2,940.68
  • Other Income: ₹175.26
  • Total Income: ₹3,115.94
  • Total Expenses: ₹2,461.87
  • Profit Before Tax: ₹654.07
  • Tax Expense: ₹169.39 (Current Tax: ₹195.77; Deferred Tax: ₹(26.38))
  • Profit for the Period: ₹484.68
  • Other Comprehensive Income: ₹66.12
  • Total Comprehensive Income: ₹550.80

Net Profit Attributable to:

  • Owners of the Company: ₹486.08
  • Non-Controlling Interest: ₹(1.40)

Earnings Per Share (EPS):

  • Basic EPS: ₹2.35
  • Diluted EPS: ₹2.35

For the Half Year Ended September 30, 2026 (H1 FY2027):

  • Revenue from Operations: ₹5,809.44
  • Other Income: ₹388.19
  • Total Income: ₹6,197.63
  • Total Expenses: ₹4,890.64
  • Profit Before Tax: ₹1,306.99
  • Tax Expense: ₹351.28 (Current Tax: ₹375.83; Deferred Tax: ₹(24.55))
  • Profit for the Period: ₹955.71
  • Other Comprehensive Income: ₹104.26
  • Total Comprehensive Income: ₹1,059.97

Net Profit Attributable to:

  • Owners of the Company: ₹967.33
  • Non-Controlling Interest: ₹(11.62)

Earnings Per Share (EPS):

  • Basic EPS: ₹4.68
  • Diluted EPS: ₹4.67

Balance Sheet Highlights (Consolidated, as of September 30, 2026)

  • Total Assets: ₹21,561.66 Million
  • Non-Current Assets: ₹11,611.65 Million (including Goodwill: ₹2,448.82M, Investments: ₹7,005.97M)
  • Current Assets: ₹9,950.01 Million (including Cash & Cash Equivalents: ₹2,316.39M, Trade Receivables: ₹2,472.13M)
  • Total Equity: ₹18,902.94 Million
  • Equity Attributable to Owners: ₹18,628.21 Million
  • Non-Controlling Interest: ₹274.73 Million
  • Total Liabilities: ₹2,658.72 Million
  • Paid-up Equity Share Capital: ₹207.08 Million

Cash Flow Highlights (Consolidated, H1 FY2027)

  • Net Cash from Operating Activities: ₹249.63 Million
  • Net Cash from Investing Activities: ₹496.19 Million
  • Net Cash used in Financing Activities: ₹(38.31) Million
  • Net Increase in Cash: ₹707.51 Million

Detailed Financial Performance (Standalone)

For the Quarter Ended September 30, 2026 (Q2 FY2027):

  • Revenue from Operations: ₹1,123.21
  • Profit for the Period: ₹300.23
  • Basic EPS: ₹1.45

For the Half Year Ended September 30, 2026 (H1 FY2027):

  • Revenue from Operations: ₹2,159.56
  • Profit for the Period: ₹649.50
  • Basic EPS: ₹3.14

Material Legal Contingency: Decision Point Acquisition Dispute

A significant disclosure relates to the acquisition of Decision Point Private Limited (DPPL) and its subsidiaries.

  • The company acquired an 80% stake in DPPL for a cash consideration of ₹3,326.09 million (70% on July 1, 2024, for ₹3,315M and 10% on June 2, 2025, for ₹11.09M).
  • The acquisition of the remaining 20% stake, due by April 30, 2026, is disputed.
  • A disagreement exists with the selling shareholders regarding the computation of the purchase consideration as per the Share Purchase Agreement (SPA) dated March 28, 2024.
  • The selling shareholders have 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 last hearing was on August 6, 2026; the order is awaited.
  • The consideration claimed by the selling shareholders is ₹2,246.19 million.
  • Based on management's assessment and an external legal opinion, the company estimates its potential obligation between a minimum of ₹69.53 million and a maximum of ₹717.16 million.
  • The company has provided for the maximum liability of ₹717.16 million as of September 30, 2026.
  • The final financial impact is not yet determinable and will be recognized upon resolution of the dispute.

The statutory auditors, Price Waterhouse, have drawn attention to this matter in their review report but have issued an unmodified conclusion.

Entities Included in Consolidation

The consolidated results include the following entities:

  • Holding Company: Latent View Analytics Limited
  • Subsidiaries: LatentView Analytics Corporation, LatentView Analytics B.V., LatentView Analytics Pte. Limited, LatentView Analytics UK Limited, LatentView Analytics GmbH, Decision Point Private Limited, Decision Point Latam SpA, Decision Point Analytics Inc, Decision Point LATAM, Decision Point Analytics L.L.C. - FZ.