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Latent View Analytics Limited — Interim / Quarterly Report 2026
Oct 24, 2025
59599_rns_2025-10-24_cedd2524-036f-4e78-804b-81cd26581a59.pdf
Interim / Quarterly Report
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October 24, 2025
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BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, C-1, Block G, Dalal Street, Mumbai-400 001. Bandra Kurla Complex Bandra East, Mumbai Scrip Code: 543398 400 051 Scrip Symbol: LATENTVIEW
Dear Sir/Madam,
Sub: Outcome of the Board Meeting held on October 24, 2025
In continuation to our intimation dated September 25, 2025, and pursuant to Regulation 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 its meeting held today i.e. on October 24, 2025, has inter alia, considered and approved the Unaudited Financial Results of the Company (Standalone and Consolidated) prepared in accordance with Indian Accounting Standards (Ind AS) for the quarter and half year ended September 30, 2025, together with the Limited Review Report of the Auditor’s thereon. Copy of the Unaudited Financial Results and the Limited review reports are enclosed herewith for your reference.
The Board Meeting commenced at 6:00 PM (IST), and the Unaudited financial results were approved at 07:30 PM (IST). The meeting is continuing to consider other agenda items.
Further, in continuation to our communication dated September 25, 2025, the trading window for dealing in the equity shares of the Company will be open from October 27, 2025.
This is for your information and records.
Thanking you,
For Latent View Analytics Limited
PARTHASARAT Digitally signed by PARTHASARATHY SRINIVASAN HY SRINIVASAN Date: 2025.10.24 21:01:17 +05'30' P. Srinivasan
Company Secretary and Compliance Officer
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Price Waterhouse Chartered Accountants LLP
Independent Auditors’ Report on Review of Unaudited Consolidated Financial Results
To The Board of Directors Latent View Analytics Limited Unit 6, 7 and 8, 5[th] Floor, Neville Tower, Ramanujam IT City, Rajiv Gandhi Salai (OMR), Taramani, Chennai – 600113.
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We have reviewed the unaudited consolidated financial results of Latent View Analytics Limited (the “Holding Company”), its subsidiaries (the Holding Company and its subsidiaries) hereinafter referred to as the “Group”, for the quarter ended September 30, 2025 and the year to date results for the period April 01, 2025 to September 30, 2025 which are included in the accompanying ‘Statement of Unaudited Consolidated Financial Results for the Quarter and half-year ended September 30, 2025, the Statement of Unaudited Consolidated Assets and Liabilities as at September 30, 2025 and the Statement of Unaudited Consolidated Cash Flows for the half-year ended September 30, 2025’ (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 signed by us for identification purposes.
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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.
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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.
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Registered office and Head office: 11-A, Vishnu Digamber Marg, Sucheta Bhawan, Gate No 2, 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 ICAI registration number is 012754N/N500016 (ICAI registration number before conversion was 012754N)
Price Waterhouse Chartered Accountants LLP
- The Statement includes the results of the following entities:
Subsidiaries (including step-down subsidiaries):
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(i) LatentView Analytics Corporation, USA
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(ii) LatentView Analytics Pte. Limited, Singapore
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(iii) LatentView Analytics UK Limited, United Kingdom
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(iv) LatentView Analytics B.V., Netherlands
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(v) LatentView Analytics GmbH, Germany
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(vi) Decision Point Private Limited
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(vii) Decision Point Latam SpA
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(viii) Decision Point Analytics Inc
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(ix) Decision Point LATAM
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(x) Decision Point Analytics L.L.C- FZ
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Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review report of other auditor referred to in paragraph 6 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.
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The interim financial results of a subsidiary (including its four subsidiaries) reflect total assets of Rs. 877.83 million and net assets of Rs. 532.28 million as at September 30, 2025 and total revenues of Rs. 325.79 million and Rs. 557.10 million, total net profit after tax of Rs. 66.78 million and Rs. 56.55 million and total comprehensive income of Rs. 69.69 million and Rs. 58.94 million, for the quarter ended and for the period from April 01, 2025 to September 30, 2025, respectively, and cash flows (net) of Rs. (38.04) million for the period from April 01, 2025 to September 30, 2025, as considered in the consolidated unaudited financial results. These interim 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 report dated October 17, 2025, 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 the subsidiary (including its four subsidiaries), is based on the report 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.
Price Waterhouse Chartered Accountants LLP
- The consolidated unaudited financial results include the interim financial results of three subsidiaries and one step-down subsidiary which have not been reviewed by their auditors, whose interim financial results reflect total assets of Rs. 546.21 million and net assets of Rs. 134.12 million as at September 30, 2025, and total revenue of Rs. 124.73 million and Rs. 242 million, total net profit after tax of Rs. 10.56 million and Rs. 19.95 million and total comprehensive income of Rs. 20.99 million and Rs. 30.36 million for the quarter ended September 30, 2025 and for the period from April 01, 2025 to September 30, 2025, respectively, and cash flows (net) of Rs. 45.19 million for the period from April 01, 2025, to September 30, 2025, as considered in the consolidated unaudited financial results. According to the information and explanations given to us by the Management, these interim financial results are not material to the Group.
Our conclusion on the Statement is not modified in respect of the above matter.
For Price Waterhouse Chartered Accountants LLP Firm Registration Number: 012754N / N500016
R Arun Digitally signed by R Arun Kumar Date: 2025.10.24 Kumar 20:27:32 +05'30'
Arun Kumar R Partner Place: Chennai Membership Number: 211867 Date: October 24, 2025 UDIN: 25211867BMOPSG3523
Email - [email protected]
Latent View Analytics Limited
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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
| Latent View Analytics Limited | Latent View Analytics Limited | Latent View Analytics Limited | Latent View Analytics Limited | Latent View Analytics Limited | Latent View Analytics Limited | Latent View Analytics Limited | Latent View Analytics Limited |
|---|---|---|---|---|---|---|---|
| Website : www.latentview.com Email [email protected] CIN No : L72300TN2006PLC058481 Registered Office: 5th Floor, Neville Tower, Unit 6, 7 and 8, Ramanujan IT City, Rajiv Gandhi Salai, Taramani, Chennai - 600 113 |
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| Statement of Unaudited Conso | lidated Financial Results for thequarter and half-year ended September 30, 2025 | ||||||
| (₹ in Millions, except per equity share data) | |||||||
| Particulars | Quarter ended | Period ended | Year ended | ||||
| 30-Sep-25 (Unaudited) |
30-Jun-25 (Unaudited) |
30-Sep-24 (Unaudited) |
30-Sep-25 (Unaudited) |
30-Sep-24 (Unaudited) |
31-Mar-25 (Audited) |
||
| I II III IV V VI VII VIII IX |
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 (III - IV) Tax expenses Current Tax Deferred Tax Profit for the period / year (V - VI) Other comprehensive income / (loss) Items that will not be reclassified subsequently to profit / (loss) Re-measurement losses / (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 Exchange differences in translating financial statements of foreign operations Income tax effect Net other comprehensive income to be reclassified subsequently to profit / (loss) Other comprehensive income / (loss) for the period / year Total comprehensive income for the period / year (VII + VIII) Net profit attributable to -Owners -Non-Controlling interest Other Comprehensive income attributable to -Owners -Non-Controlling interest Total Comprehensive income attributable to -Owners -Non-Controlling interest Paid-up equity share capital (Face value ₹ 1/- each) Reserves (Excluding revaluation reserve) Basic earnings per share Diluted earnings per share See accompanying notes to financial results |
2,575.42 185.90 |
2,360.23 234.35 |
2,089.50 225.86 |
4,935.65 420.25 |
3,878.30 400.19 |
8,478.43 689.39 |
| 2,761.32 1,679.31 26.40 103.74 334.73 |
2,594.58 1,599.72 23.13 96.02 256.17 |
2,315.36 1,432.90 7.67 88.19 203.87 |
5,355.90 3,279.03 49.53 199.76 590.90 |
4,278.49 2,648.63 14.28 117.46 394.33 |
9,167.82 5,608.81 65.57 293.10 912.94 |
||
| 2,144.18 617.14 178.55 (18.70) |
1,975.04 619.54 162.28 (48.36) |
1,732.63 582.73 186.60 (10.90) |
4,119.22 1,236.68 340.83 (67.06) |
3,174.70 1,103.79 313.99 (6.49) |
6,880.42 2,287.40 563.78 (11.35) |
||
| 457.29 | 505.62 | 407.03 | 962.91 | 796.29 | 1,734.97 | ||
| 2.37 (0.60) |
(27.40) 6.90 |
12.81 (3.71) |
(25.03) 6.30 |
15.17 (4.40) |
30.24 (8.81) |
||
| 1.77 | (20.50) | 9.10 | (18.73) | 10.77 | 21.43 | ||
| (11.25) 144.94 2.84 |
2.25 18.27 (0.57) |
- 8.86 - |
(9.00) 163.21 2.27 |
- 8.94 - |
1.98 72.22 (0.57) |
||
| 136.53 | 19.95 | 8.86 | 156.48 | 8.94 | 73.63 | ||
| 138.30 | (0.55) | 17.96 | 137.75 | 19.71 | 95.06 | ||
| 595.59 | 505.07 | 425.00 | 1,100.66 | 816.01 | 1,830.03 | ||
| 443.93 13.36 137.72 0.58 581.65 13.94 206.60 2.15 2.14 (not annualised) |
508.35 (2.73) (0.45) (0.10) 507.90 (2.83) 206.60 2.46 2.45 (not annualised) |
398.86 8.17 20.27 (2.30) 419.13 5.87 206.00 1.94 1.92 (not annualised) |
952.28 10.63 137.27 0.48 1,089.55 11.11 206.60 4.61 4.60 (not annualised) |
788.12 8.17 22.02 (2.30) 810.14 5.87 206.00 3.83 3.80 (not annualised) |
1,741.83 (6.86) 95.73 (0.67) 1,837.56 (7.53) 206.47 14,793.67 8.45 8.41 (annualised) |
Latent View Analytics Limited
| Latent View Analytics Limited | Latent View Analytics Limited | Latent View Analytics Limited | Latent View Analytics Limited |
|---|---|---|---|
| Website :www.latentview.com Email : CIN No : L72300TN2006PLC058481 Registered Office: 5th Floor, Neville Tower,Unit 6,7 and 8, Ramanujan IT City, Rajiv Gandhi Salai,Taramani, Chennai - 600 113 |
[email protected] | ||
| Statement of Unaudited Consolidated assets and liabilities as at September 30, 2025 | |||
| (₹ in Million) | |||
| S. No. | Particulars | As at 30 September 2025 |
As at 31 March 2025 |
| (Unaudited) | (Audited) | ||
| A 1 2 |
ASSETS Non-current assets (a) Property, plant and equipment (b) Right-of-use assets (c) Goodwill (d) Intangible assets (e) Capital Work-in-progress (f) Financial assets Investments Deposit with Financial Institutions Other financial assets (g) Deferred tax assets (net) (h) Other tax assets (net) (i) Other non-current assets Total non-current assets 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) |
298.13 191.28 2,448.82 1,059.71 - 5,068.69 200.00 243.75 36.59 91.68 17.93 |
169.41 225.20 2,448.82 1,166.00 86.83 4,301.25 - 617.96 0.82 47.44 16.75 |
| 9,656.58 | 9,080.48 | ||
| 3,851.03 2,244.66 1,272.05 596.87 1,122.34 21.64 193.42 |
4,178.61 1,847.91 694.43 281.56 1,488.48 73.31 241.56 |
||
| 9,302.01 | 8,805.86 | ||
| 18,958.59 | 17,886.34 | ||
| B 1 2 3 |
EQUITY AND LIABILITIES Equity (a) Equity share capital (b) Other equity Equity attributable to shareholders of the Company Non-Controlling interest Total equity Liabilities Non-current liabilities (a) Financial liabilities Borrowings Lease liabilities Other Financial liabilities (b) Deferred tax Liabilities (c) Provisions Total non-current liabilities 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, small and medium enterprises Other Financial Liabilities (b) Contract liabilities (c) Other current liabilities (d) Provisions (e) Current tax liabilities (net) Total current liabilities Total equity and liabilities(1+2+3) |
206.60 16,057.58 |
206.47 14,793.67 |
| 16,264.18 | 15,000.14 | ||
| 255.59 | 369.79 | ||
| 16,519.77 | 15,369.93 | ||
| 0.82 168.96 - 279.96 63.56 |
1.35 188.99 657.00 321.19 21.02 |
||
| 513.30 | 1,189.55 | ||
| 80.86 1.21 248.69 674.52 310.09 460.54 134.37 15.24 |
97.26 18.43 179.34 87.78 275.20 525.17 138.72 4.96 |
||
| 1,925.52 | 1,326.86 | ||
| 18,958.59 | 17,886.34 |
Latent View Analytics Limited
| Website :www.latentview.com [email protected] 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 protected] 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 protected] 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 |
|---|---|---|
| Statement of Unaudited Consolidated Cashflows for the half-year ended September 30, 2025 | ||
| (₹ in Million) | ||
| Particulars | For the half-year ended 30 September 2025 |
For the year ended 31 March 2025 |
| (Unaudited) | (Audited) | |
| 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 deposits with banks, financial institutions and related party Gain on sale of investments Gain on sale of property, plant and equipment Finance costs Unrealised gain on foreign exchange differences Operating profit before working capital / other changes Adjustments for changes in working capital: (Increase)/Decrease in trade receivables Decrease in current and non current assets (Increase)/Decrease in other financial assets (Decrease)/Increase in provisions Decrease in trade payables and other financial liabilities (incl. 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 Cash from business combination 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 |
1,236.68 199.76 (0.10) 0.42 (57.74) (252.83) (29.76) (0.02) 47.57 (31.07) |
2,287.40 293.10 2.17 6.56 (73.78) (440.57) (95.35) (4.14) 63.69 (14.54) |
| 1,112.91 (291.85) 89.31 (26.60) 149.01 (103.95) |
2,024.54 (433.88) 105.92 264.40 (16.50) (111.39) |
|
| 928.83 (354.42) |
1,833.09 (528.35) |
|
| 574.41 | 1,304.74 | |
| (152.61) 0.02 4,832.89 (5,014.13) 219.21 209.45 (11.09) |
(161.94) 4.14 7,119.51 (8,593.18) 1,987.79 539.13 (3,311.99) |
|
| 83.73 | (2,416.55) | |
| (49.62) (11.61) 7.03 |
(67.86) (28.23) 50.34 |
|
| (54.20) | (45.75) | |
| 603.94 | (1,157.56) | |
| 694.43 - (26.32) 1,272.05 0.01 738.80 533.24 |
1,648.64 200.25 3.10 694.43 0.01 654.42 40.00 |
|
| 1,272.05 | 694.43 | |
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
Notes:
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The above consolidated financial results for the quarter and half-year ended September 30, 2025 in respect of Latent View Analytics Limited ('the Holding Company") has been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on October 24, 2025. The above results has been subject to limited review by the statutory auditor of the Company.
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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 LATAM Decision Point Analytics L.L.C - FZ
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The Group is principally engaged in a single business segment viz., develop and deploy analytics solutions to its customers.
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The Company opted to transition to the new corporate tax regime, which resulted in a reduced tax rate. The change in tax rate has resulted in a net decrease in deferred tax liability, consequent to which a deferred tax credit of INR 48.7 million has been recognised in the Consolidated Financial Results for the quarter ended June 30, 2025.
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On June 02, 2025, the Company in accordance with the terms of the Share Purchase Agreement (SPA) acquired an additional 10% stake in Decision Point and its subsidiaries (collectively referred to as the DP Group). The Company paid a consideration of INR 11.09 million to acquire the said additional stake, adhering to the stipulated conditions and valuation principles outlined in the SPA. 7. The consolidated financial results for the quarter and half-year ended September 30, 2025, 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).
| For and on behalf of the Board of directors | ||
|---|---|---|
| R Arun | Digitally signed by R Arun Kumar |
For Latent View Analytics Limited |
| Kumar | Date: 2025.10.24 20:30:09 +05'30' |
A V VENKATRAMA Digitally signed by A V VENKATRAMAN Date: 2025.10.24 |
| N 19:48:14 +05'30' |
||
| A V Venkatraman | ||
| Date:October | 24, 2025 | DIN No: 01240055 |
| Place:Goa | Chairperson & Whole time Director |
Price Waterhouse Chartered Accountants LLP
Independent Auditors’ Report on Review of Unaudited Standalone Financial Results
To The Board of Directors Latent View Analytics Limited Unit 6, 7 and 8, 5[th] Floor, Neville Tower, Ramanujam IT City, Rajiv Gandhi Salai (OMR), Taramani, Chennai - 600113.
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We have reviewed the unaudited financial results of Latent View Analytics Limited (the “Company”) for the quarter ended September 30, 2025 and the year to date results for the period April 01, 2025 to September 30, 2025, which are included in the accompanying ‘Statement of Unaudited Standalone Financial Results for the quarter and half-year ended September 30, 2025, ‘the Statement of Unaudited Standalone Assets and Liabilities as at September 30, 2025 and the Statement of Unaudited Standalone Cash Flows for the half-year ended September 30, 2025’ (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 signed by us for identification purposes.
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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.
-
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.
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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.
For Price Waterhouse Chartered Accountants LLP Firm Registration Number: 012754N / N500016
R Arun Digitally signed by R Arun Kumar Kumar Date: 2025.10.24 20:28:23 +05'30' Arun Kumar R Partner Place: Chennai Membership Number: 211867 Date: October 24, 2025 UDIN: 25211867BMOPSF4664
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Registered office and Head office: 11-A, Vishnu Digamber Marg, Sucheta Bhawan, Gate No 2, 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 ICAI registration number is 012754N/N500016 (ICAI registration number before conversion was 012754N)
| Latent View Analytics Limited | Latent View Analytics Limited | Latent View Analytics Limited | Latent View Analytics Limited | Latent View Analytics Limited | Latent View Analytics Limited | Latent View Analytics Limited | 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:[email protected] |
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| Statement of Unaudited Standal | one Financial Results for thequarter and half-year ended September 30, 2025 | ||||||
| (₹ in Million, except per equity share data) | |||||||
| Particulars | Quarter ended | Half-year ended | Year ended | ||||
| 30-Sep-25 (Unaudited) |
30-Jun-25 (Unaudited) |
30-Sep-24 (Unaudited) |
30-Sep-25 (Unaudited) |
30-Sep-24 (Unaudited) |
31-Mar-25 (Audited) |
||
| I II III IV V VI VII VIII IX |
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 (III - IV) Tax expenses Current Tax Deferred Tax Profit for the period/year (V - VI) Other comprehensive income / (loss) Items that will not be reclassified subsequently to profit / (loss) Re-measurement (losses) / 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 / (loss) Other comprehensive income / (loss) for the period / year Total comprehensive income for the period/year (VII+VIII) |
961.51 179.31 |
958.72 216.29 |
824.86 209.44 |
1,920.23 395.60 |
1,614.35 372.35 |
3,471.25 607.95 |
| 1,140.82 569.37 4.27 33.98 137.30 |
1,175.01 558.93 3.90 31.78 125.35 |
1,034.30 454.16 5.87 24.92 82.89 |
2,315.83 1,128.30 8.17 65.76 262.65 |
1,986.70 897.48 12.33 48.89 172.47 |
4,079.20 1,844.90 21.91 97.88 844.13 |
||
| 744.92 395.90 102.47 (2.22) |
719.96 455.05 104.43 11.47 |
567.84 466.46 139.12 (5.11) |
1,464.88 850.95 206.90 9.25 |
1,131.17 855.53 247.74 (3.32) |
2,808.82 1,270.38 432.83 11.76 |
||
| 295.65 | 339.15 | 332.45 | 634.80 | 611.11 | 825.79 | ||
| 2.37 (0.60) |
(27.40) 6.90 |
12.79 (3.71) |
(25.03) 6.30 |
15.15 (4.40) |
30.24 (8.81) |
||
| 1.77 | (20.50) | 9.08 | (18.73) | 10.75 | 21.43 | ||
| (11.25) 2.84 |
2.25 (0.57) |
- - |
(9.00) 2.27 |
- - |
1.98 (0.57) |
||
(8.41) |
1.68 | - | (6.73) | - | 1.41 | ||
| (6.64) | (18.82) | 9.08 | (25.46) | 10.75 | 22.84 | ||
| 289.01 | 320.33 | 341.53 | 609.34 | 621.86 | 848.63 | ||
| Paid-up equity share capital (Face value ₹ 1/- each) Reserves (Excluding revaluation reserve) Basic earnings per share Diluted earnings per share See accompanying notes to financial results |
206.60 1.43 1.43 (not annualised) |
206.60 1.64 1.64 (not annualised) |
206.00 1.61 1.60 (not annualised) |
206.60 3.07 3.06 (not annualised) |
206.00 2.97 2.95 (not annualised) |
206.47 11,721.05 4.01 3.99 (annualised) |
Latent View Analytics Limited
==> picture [64 x 44] intentionally omitted <==
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: [email protected]
Statement of Unaudited Standalone assets and liabilities as at September 30, 2025
| 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: [email protected] |
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: [email protected] |
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: [email protected] |
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: [email protected] |
|---|---|---|---|
| Statement of Unaudited Standalone assets and liabilities as at September 30, 2025 | |||
| (₹ in Million) | |||
| S. No. | Particulars | As at 30 September 2025 |
As at 31 March 2025 |
| (Unaudited) | (Audited) | ||
| A 1 2 |
ASSETS Non-current assets (a) Property, plant and equipment (b) Right-of-use assets (c) Capital Work-in-progress (d) Financial assets Investments Loans Deposit with Financial Institutions Other financial assets (e) Other tax assets (net) (f) Other non-current assets Total non-current assets Current assets (a) Financial assets Investments Trade receivables Cash and cash equivalents Loans Other financial assets (b) Other current assets Total current assets Total assets(1+2) |
259.21 113.57 - 6,046.57 289.71 200.00 194.90 51.12 15.86 |
145.78 141.18 87.54 5,359.86 254.52 - 756.01 31.88 18.19 |
| 7,170.94 | 6,794.96 | ||
| 3,328.95 1,071.58 142.18 - 1,260.28 94.98 |
3,097.70 976.26 112.72 513.04 1,061.85 65.78 |
||
| 5,897.97 | 5,827.35 | ||
| 13,068.91 | 12,622.31 | ||
| B 1 2 3 |
EQUITY AND LIABILITIES Equity (a) Equity share capital (b) Other equity Total equity Liabilities Non-current liabilities (a) Financial liabilities Lease liabilities (b) Provisions (c)Deferred tax liabilities (net) Total non-current liabilities 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, small and medium enterprises Other financial liabilities (b) Provisions (c) Other current liabilities Total current liabilities Total equity and liabilities(1+2+3) |
206.60 12,337.43 |
206.47 11,721.05 |
| 12,544.03 | 11,927.52 | ||
| 93.79 52.87 13.12 |
124.80 13.69 12.49 |
||
| 159.78 | 150.98 | ||
| 68.38 0.61 100.20 33.55 16.82 145.54 |
69.39 17.93 262.81 74.38 - 119.30 |
||
| 365.10 | 543.81 | ||
| 13,068.91 | 12,622.31 |
Latent View Analytics Limited CIN No : L72300TN2006PLC058481
| Latent View Analytics Limited | Latent View Analytics Limited | Latent View Analytics Limited | Latent View Analytics Limited |
|---|---|---|---|
| Website :www.latentview.com CIN No : L72300TN2006PLC058481 Registered Office: 5th Floor, Neville Tower,Unit 6,7 and 8, Ramanujan IT City, Rajiv Gandhi Salai,Taramani, Chennai - 600 113 |
[email protected] | ||
| (₹ in Million) Statement of Unaudited Standalone Cash Flows for the half-year ended September 30, 2025 |
|||
| Particulars | For the Period ended 30 September 2025 |
For the year ended 31 March 2025 |
|
| (Unaudited) | (Audited) | ||
| 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 deposits with banks and financial institutions Gain on sale of investments Gain on sale of Property,plant and equipments Finance costs (Gain)/Loss on Derivatives Unrealised gain on foreign exchange differences Operating profit before working capital changes Working capital adjustments: (Increase)/Decrease in trade receivables Increase in other assets (Increase)/Decrease in other financial assets (Decrease)/Increase in provisions (Decrease)/Increase 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 deposits with banks, financial institutions and related party 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 (decrease)/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 |
850.95 65.76 (0.10) 0.42 (57.74) (199.99) (29.76) (0.02) 8.14 (40.00) (33.72) |
1,270.38 97.88 2.17 6.56 (73.78) (391.52) (95.35) (4.14) 19.73 290.61 (14.22) |
|
| 563.94 (88.35) (26.87) (1.22) 30.97 (137.47) |
1,108.32 34.52 (36.73) 34.20 (16.50) 271.89 |
||
| 341.00 (226.14) |
1,395.70 (398.30) |
||
| 114.86 | 997.40 | ||
| (129.46) 0.02 1,540.57 503.59 (154.97) 160.63 (1,961.56) (11.09) |
(151.20) 4.14 5,187.03 863.55 1,064.03 471.81 (5,451.83) (3,311.99) |
||
| (52.27) | (1,324.47) | ||
| (32.02) (8.14) 7.03 |
(53.26) (19.73) 50.35 |
||
| (33.13) | (22.64) | ||
| 29.46 | (349.70) | ||
| 112.72 142.18 0.01 62.15 0.02 80.00 |
462.42 112.72 0.01 70.83 1.88 40.00 |
||
| 142.18 | 112.72 | ||
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
Notes:
-
The above standalone financial results for the half-year ended September 30, 2025 in respect of Latent View Analytics Limited ('the Company') has been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meetings held on October 24, 2025. The above results has been subject to limited review by the statutory auditor of the Company.
-
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.
-
The Company is principally engaged in a single business segment viz., develop and deploy analytics solutions to its customers.
-
During the quarter ended June 30, 2025, the Company re-assessed its salary structure of its employees to align with industry standards. This resulted in recognition of experience adjustment (actuarial loss) under Other Comprehensive Income, amounting to INR 24.39 million, in accordance with "Ind AS 19 - Employee Benefits".
-
Other expenses for the year ended March 31, 2025 includes arms length determination with respect to all international transactions within the group amounting to INR 184 million and loss due to changes in fair value of derivative asset amounting to INR 290.61 Million, towards commitment to purchase the remaining shareholding in Decision Point Private Limited (subsidiary), in accordance with Share Purchase Agreement (SPA). The Company has carried out the fair valuation of the derivative asset as at September 30, 2025 and accordingly, recognised a gain of INR 40 Million under Other Income.
-
On June 02, 2025, the Company in accordance with the terms of the Share Purchase Agreement (SPA) acquired an additional 10% stake in Decision Point and its subsidiaries (collectively referred to as the DP Group). The Company paid a consideration of INR 11.09 million to acquire the said additional stake, adhering to the stipulated conditions and valuation principles outlined in the SPA.
-
The standalone financial results for the quarter ended September 30, 2025, 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).
R Arun Digitally signed by R Arun Kumar Date: 2025.10.24 Kumar 20:29:40 +05'30' Date: October 24, 2025 Place: Goa
For and on behalf of the board of directors For Latent View Analytics Limited Digitally signed by A A V V VENKATRAMAN VENKATRAMAN Date: 2025.10.24 19:48:35 +05'30' A.V. Venkatraman DIN No: 01240055 Chairperson & Whole time Director