Scrip Symbol

LATENTVIEW (NSE)

A. Unaudited Financial Results for Q1 FY27

The Board approved the Unaudited Financial Results (Standalone and Consolidated) for the quarter ended June 30, 2026, prepared in accordance with Indian Accounting Standards (Ind AS). The results were reviewed by the statutory auditor, Price Waterhouse Chartered Accountants LLP, who issued a limited review report with an unmodified conclusion.

Consolidated Financial Highlights (Q1 FY27)
  • Revenue from Operations: ₹2,868.76 Million
  • Other Income: ₹212.93 Million
  • Total Income: ₹3,081.69 Million
  • Total Expenses: ₹2,428.77 Million
  • Employee benefits expense: ₹1,969.71 Million
  • Finance costs: ₹14.88 Million
  • Depreciation and amortisation: ₹111.94 Million
  • Other expenses: ₹332.24 Million
  • Profit Before Tax: ₹652.92 Million
  • Tax Expense: ₹181.89 Million
  • Current Tax: ₹180.06 Million
  • Deferred Tax: ₹1.83 Million
  • Profit for the Period (Net Profit): ₹471.03 Million
  • Total Comprehensive Income for the Period: ₹509.17 Million
  • Basic Earnings Per Share (EPS): ₹2.33 (not annualised)
  • Diluted Earnings Per Share (EPS): ₹2.32 (not annualised)
Standalone Financial Highlights (Q1 FY27)
  • Revenue from Operations: ₹1,036.35 Million
  • Other Income: ₹189.07 Million
  • Total Income: ₹1,225.42 Million
  • Total Expenses: ₹758.69 Million
  • Employee benefits expense: ₹599.13 Million
  • Finance costs: ₹6.51 Million
  • Depreciation and amortisation: ₹41.71 Million
  • Other expenses: ₹111.34 Million
  • Profit Before Tax: ₹466.73 Million
  • Tax Expense: ₹117.46 Million
  • Current Tax: ₹101.05 Million
  • Deferred Tax: ₹16.41 Million
  • Profit for the Period (Net Profit): ₹349.27 Million
  • Total Comprehensive Income for the Period: ₹356.20 Million
  • Basic Earnings Per Share (EPS): ₹1.69 (not annualised)
  • Diluted Earnings Per Share (EPS): ₹1.68 (not annualised)

B. Reconstitution of the Corporate Social Responsibility Committee

The Board approved the induction of Mr. Reed Cundiff, an Independent Director, as a member of the Corporate Social Responsibility Committee (CSR Committee) effective August 01, 2026. The revised composition of the CSR Committee is Ms. Pramadwathi Jandhyala (Whole-Time Director) as Chairperson and Mr. Reed Cundiff (Independent Director) as a member.

C. Appointment of Ms. Sonal Ramrakhiani as KMP

Based on the recommendation of the Nomination and Remuneration Committee, the Board 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. Her appointment as Senior Management Personnel was previously approved via a Circular Resolution dated July 15, 2026.

Profile of Ms. Sonal Ramrakhiani: An accomplished business leader with over 24 years of global experience in IT and ITES sales leadership, operations, and P&L management. She recently served as the Market Lead Americas 2 for Wipro Engineering Edge and held pivotal executive roles at Tata Technologies, including COO and President Sales. She is an alumna of the Tata Administrative Service (TAS) leadership program and holds a Post Graduate Diploma in Management from the Nirma Institute of Management.

Key Notes from Financial Statements

Dispute on Decision Point Acquisition (Note 5/4)

A disagreement exists between the Company and the selling shareholders of Decision Point Private Limited (DPPL) regarding the interpretation of the Share Purchase Agreement (SPA) dated March 28, 2024, for the acquisition of the remaining 20% equity interest in DPPL and its subsidiaries.

  • The selling shareholders' interpretation suggests a consideration of ₹2,219 million.
  • Based on management's assessment supported by an external legal opinion, the Company believes the maximum obligation is ₹708.48 million, for which a provision has been made as of June 30, 2026.
  • The matter is subject to legal proceedings. The final outcome and any financial adjustment are currently not determinable, pending resolution as per the SPA process.
  • In the standalone financials, a derivative asset related to this acquisition, initially valued at ₹849 million, was re-measured. A fair value gain of ₹Nil was recognized for Q1 FY27 (compared to gains of ₹61.47 million in Q4 FY26 and ₹101.47 million for FY26).
Strategic Investment (Note 6)

LatentView Analytics Corporation, a wholly-owned subsidiary, executed a Simple Agreement for Future Equity Notes (SAFE Notes) on April 01, 2026, for a strategic investment of ₹279.98 million (USD 3 million) in Healtheon Al INC., a company specializing in Agentic-AI for Revenue Cycle Management services in the US healthcare sector.

Board Meeting Details

The meeting commenced at 12:30 PM IST and concluded at 02:00 PM IST on August 01, 2026.

Auditor

The limited review of the financial results was conducted by Price Waterhouse Chartered Accountants LLP (Firm Registration Number: 012754N / N500016), with Partner ArunKumar R (Membership Number: 211867).

Availability of Results

The financial results are available on the websites of BSE Limited (www.bseindia.com), the National Stock Exchange of India Limited (www.nseindia.com), and the company (www.latentview.com).