Skip to main content

AI assistant

Sign in to chat with this filing

The assistant answers questions, extracts KPIs, and summarises risk factors directly from the filing text.

L&T Technology Services Limited Interim / Quarterly Report 2021

Oct 19, 2021

59063_rns_2021-10-19_2568a0a2-f0fb-497b-9427-6bb58c130c50.pdf

Interim / Quarterly Report

Open in viewer

Opens in your device viewer

==> picture [326 x 96] intentionally omitted <==

L&T Technology Services Limited L&T Business Park, TC 2 Tower B, Second floor, North East Wing, Gate no.5, Saki Vihar Road, Powai, Mumbai – 400072 www.ltts.com

October 19, 2021

National Stock Exchange of India Limited Exchange Plaza, Bandra-Kurla Complex Bandra (East), Mumbai – 400 051. NSE Symbol: LTTS

The BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai- 400001 BSE Script Code: 540115

Subject: Outcome of Board Meeting as per Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Ref: Our letter dated October 1, 2021

Dear Sirs,

We would like to inform that pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Board of Directors of the Company at their meeting held today, i.e. October 19, 2021, have approved and taken on record the Unaudited Consolidated and Standalone Financial Results of the Company, for the quarter and half year ended September 30, 2021. The Board Meeting commenced at 4.00 p.m. and concluded at 5.45 p.m., we attach herewith the following

  1. Unaudited Standalone and Consolidated Financial Results of the Company for the quarter and half year ended September 30, 2021 along with the Limited Review Report thereon.

  2. Press Release and Investor Release w.r.t. Financial Results for the quarter ended September 30, 2021.

Special Dividend:

The Board of Directors have also declared a Special Dividend of Rs. 10/- per equity share.

The Special Dividend shall be paid to equity shareholders of the Company whose names will appear in the Register of Members or in the records of the Depositories as Beneficial Owners of Equity shares as on Wednesday, October 27, 2021 which is the Record Date fixed for the aforesaid purpose.

Tax Deductible at Source on Dividend:

Pursuant to Finance Act, 2020, dividend income will be taxable in the hands of the shareholders with effect from April 1, 2020. Hence, the special dividend declared by Board shall be paid after deducting tax at source (‘TDS’) in accordance with the provisions of the Income Tax Act, 1961. Members are requested to submit all requisite documents on or before October 26, 2021, to enable the Company to determine the appropriate TDS rates, as applicable.

The Special Dividend will be paid/dispatched on or before November 10, 2021.

Registered Office: L&T House, N. M. Marg, Ballard Estate, Mumbai - 400 001. INDIA, Tel: +91 22 6752 5656 Fax: +91 22 6752 5893 CIN : L72900MH2012PLC232169

L&T Technology Services is a subsidiary of Larsen & Toubro Limited

L&T Technology Services Limited L&T Business Park, TC 2 Tower B, Second floor, North East Wing, Gate no.5, Saki Vihar Road, Powai, Mumbai – 400072 www.ltts.com

==> picture [326 x 96] intentionally omitted <==

Appointment of Independent Director:

Pursuant to Regulation 30 read with Schedule III Part A Para A (7) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and based on recommendation of Nomination & Remuneration Committee, the Board has appointed Mr. Luis Miranda (DIN: 01055493) as the Independent Director of the Company for a term of five years with effect from October 19, 2021 till October 18, 2026, subject to the approval of the shareholders.

The brief profile of Mr. Luis Miranda is attached herewith as Annexure A. We further affirm that Mr. Luis Miranda is not debarred from holding the office of director by virtue of any SEBI order or any other such authority.

The above Director is not related to any existing Directors.

Superannuation of Company Secretary:

Pursuant to Regulation 30 of the LODR Regulations, on attaining superannuation, Mr. Kapil Bhalla, Company Secretary & Compliance officer will superannuate from the position of the Company Secretary w.e.f close of working hours on October 29, 2021. The resultant vacancy shall be filled by the Board of Directors within the prescribed time limit.

The above information is also available on the website of the Company. Kindly take the above information on record and acknowledge the receipt of the same.

Thanking You,

Yours sincerely,

For L&T Technology Services Limited

==> picture [134 x 95] intentionally omitted <==

Rajeev Gupta Chief Financial Officer Encl: As above

Registered Office: L&T House, N. M. Marg, Ballard Estate, Mumbai - 400 001. INDIA, Tel: +91 22 6752 5656 Fax: +91 22 6752 5893 CIN : L72900MH2012PLC232169

L&T Technology Services is a subsidiary of Larsen & Toubro Limited

Brief Profile- Luis Miranda

==> picture [143 x 166] intentionally omitted <==

Luis Miranda is Chairman & Co-Founder of the Indian School of Public Policy. He is also Chairman of the Centre for Civil Society and CORO and a Co-Founder of Take Charge, a mentoring programme for Catholic youth in Mumbai.

Luis spends his time, with his wife, connecting dots; using their networks to help the organisations they are connected with. Fiona and Luis are also #LivingMyPromise signatories, where they have pledged to give away at least 50% of what they have to charity during their lives or in their wills. He is also on the board of Educate Girls and SBI

Foundation. Luis is Chairman of ManipalCigna Health Insurance and Senior Advisor at Morgan Stanley. He is a Trustee, University of Chicago Trust in India and a member of the Global Leaders Group and the Advisory Council of the Rustandy Center for Social Sector Innovation at Chicago Booth.

He has been involved in setting up 2 highly successful companies - HDFC Bank and IDFC Private Equity. HDFC Bank is India’s most valuable bank today. Luis stepped down as CEO of IDFC Private Equity in 2010. In 2009 IDFC Private Equity was awarded Best Private Equity Firm in India by Private Equity International and Asian Infrastructure Fund Manager of the Year by Infrastructure Investor.

Luis blogs for Forbes, Thrive Global and Spontaneous Order and teaches at the Accelerated Development Program of Chicago Booth. Luis received an MBA from the Booth School of Business at The University of Chicago and is a member of the Institute of Chartered Accountants of India.

SHARP & TANNAN Chartered Accountants

==> picture [75 x 58] intentionally omitted <==

Firm’s Registration No. 109982W

Independent Auditor’s review report on review of consolidated unaudited quarterly and year to date financial results of L&T Technology Services Limited pursuant to regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

The Board of Directors of L&T Technology Services Limited

  1. We have reviewed the accompanying statement of consolidated unaudited financial results of L&T Technology Services Limited (‘the Parent’) and its subsidiaries (the Parent and its subsidiaries together referred to as ‘the Group’) for the quarter and six months ended 30 September 2021 (‘the Statement’), being submitted by the Parent pursuant to the requirement of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended (the ‘Listing Regulations’).

  2. This Statement, which is the responsibility of the Parent's management and approved by the Parent’s Board of Directors, has been prepared in accordance with recognition and measurement principles laid down in Indian Accounting Standard 34 ‘Interim Financial Reporting’ (‘Ind AS 34’), as prescribed under section 133 of Companies Act, 2013 (‘the Act’), and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review.

  3. We conducted our review of the Statement in accordance with the Standard on Review Engagement (SRE) 2410, ‘Review of Interim Financial Information Performed by the Independent Auditor of the Entity’ issued by the Institute of Chartered Accountants of India. 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.

  1. The Statement includes the results of the following entities:
Sr.
no.
Entity name Relationship
1 L&T TechnologyServices LLC(‘LTTS LLC’) Whollyowned subsidiary
2 Esencia Technologies Inc. Whollyowned subsidiaryof LTTS LLC
3 L&T TechnologyServices(Canada)Limited Whollyowned subsidiaryof LTTS LLC
4 Orchestra Technology, Inc. Whollyowned subsidiaryof LTTS LLC
5 Esencia Technologies India Private Limited Whollyowned subsidiary

Ravindra Annexe, 194, Churchgate Reclamation, Dinshaw Vachha Road, Mumbai - 400 020, India. Tel. (22) 2204 7722/23, 2286 9900 Fax (22) 2286 9949 E-mail : [email protected] Shreedhar T. Kunte Ramnath D. Kare Edwin P. Augustine Raghunath P. Acharya Firdosh D. Buchia Tirtharaj A. Khot Pavan K. Aggarwal Also at Pune. Associate Offices : New Delhi, Chennai, Bangalore, Baroda, Goa & Ahmedabad

SHARP & TANNAN

SHEET NO::

_____

==> picture [45 x 8] intentionally omitted <==

6 L&T Thales TechnologyServices Private Limited Subsidiary
7 Graphene Semiconductor Services Private Limited Whollyowned subsidiary
8 Graphene Solutions Pte. Ltd. Whollyowned subsidiary
9 Graphene Solutions SDN. BHD. Whollyowned subsidiary
10 Graphene Solutions Taiwan Limited Whollyowned subsidiary
11 Seastar Labs Private Limited Whollyowned subsidiary
12 L&T TechnologyServices(Shanghai)Co. Limited Whollyowned subsidiary
  1. Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement.

  2. We have not reviewed the unaudited interim financial results / financial information of one subsidiary, whose unaudited interim financial results / financial information reflect total assets of Rs. 5,598 million as on 30 September 2021, total revenue of Rs. 1,601 million and Rs. 3,003 million, total net profit after tax of Rs. 112 million and Rs. 229 million, total comprehensive income of Rs. 107 million and Rs. 277 million for the quarter and six months ended 30 September 2021, and cash outflows (net) of Rs. 52 million for the period from 1 April 2021 to 30 September 2021 as considered in the Statement. This subsidiary is located outside India and its unaudited interim financial results / financial information have been prepared in accordance with accounting policies generally accepted in that country (‘Local GAAP’) and which has been reviewed by its auditor, under generally accepted auditing standard applicable in that country, whose report has been furnished to us by the Parent’s management. The Parent’s management has converted the unaudited interim financial results / other financial information of such subsidiary located outside India from accounting principles generally accepted in their country to accounting principles generally accepted in India. We have reviewed these conversion adjustments made by the Parent’s management. Our conclusion on the Statement, in so far as it relates to the amounts and disclosure included in respect of this subsidiary is based solely on the report of the other auditor and conversion adjustment made by the Parent’s management and reviewed by us.

Our conclusion on the Statement is not modified in respect of the above matters.

  1. The Statement includes the unaudited interim financial results and other unaudited financial information of eleven subsidiaries, which have not been reviewed by their auditors, whose interim financial results reflect total assets of Rs. 1,593 million as on 30 September 2021, total revenue of Rs. 629 million and Rs. 1,201 million, total net loss after tax of Rs. 20 million and Rs. 1 million, total comprehensive income / (loss) of Rs. (22) million and Rs. 17 million for the for the quarter and six months ended 30 September 2021, and cash inflows (net) of Rs. 53 million, as considered in the Statement. According to information and explanation given to us by management, these interim financial results are not material to the Group.

==> picture [144 x 30] intentionally omitted <==

L&T Technology Services Limited

Registered Office: L&T House, N.M. Marg, Ballard Estate, Mumbai 400 001

CIN : L72900MH2012PLC232169

Consolidated audited statement of assets and liabilities as per regulation 33(3)(f) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI circular dated July 5, 2016.

₹ Million ₹ Million
A
1
2
B
1
2
3
Sr. No.
Particulars As at As at
30-09-2021 31-03-2021
ASSETS
Non-current assets
(a) Property, plant and equipment
(b) Right-of-use assets
(c) Capital work-in-progress
(d) Goodwill
(e) Other Intangible assets
(f) Financial assets
(i) Investments
(ii) Trade receivables
(iii) Other financial assets
(g) Deferred tax assets (net)
(h)Other non-current assets
2,169
4,391
93
5,850
617
-
-
2,361
92
994
2,063
4,197
119
5,827
737
-
-
1,644
67
1,049
Total non-current assets 16,567 15,703
Current assets
(a) Financial assets
(i) Investments
(ii) Trade receivables
(iii) Cash and cash equivalents
(iv) Other bank balances
(v) Loans
(vi) Other financial assets
(b)Other current assets
11,872
14,895
3,179
4,532
-
2,045
3,056
15,149
12,346
1,751
576
-
1,685
3,519
Total current assets 39,579 35,026
TOTAL ASSETS 56,146 50,729
EQUITY AND LIABILITIES
Equity
(a) Equity share capital
(b)Other equity
210
37,918
210
34,521
Equity attributable to equity holders of the Company 38,128 34,731
Non-controllinginterest 118 101
Total equity 38,246 34,832
Non-current liabilities
(a) Financial liabilities
(i) Lease liability
(ii) Other financial liabilities
(b)Deferred tax liabilities(net)
4,242
291
662
4,015
322
578
Total non-current liabilities 5,195 4,915
Current liabilities
(a) Financial liabilities
(i) Borrowings
(ii) Trade payables
Due to micro enterprises and small enterprises
Due to others
(iii) Lease liability
(iv) Other financial liabilities
(b) Other current liabilities
(c) Provisions
(d)Current tax liabilities(net)
-
29
1,335
818
3,819
4,610
1,492
602
-
66
2,286
790
2,827
2,958
1,584
471
Total current liabilities 12,705 10,982
TOTAL EQUITY AND LIABILITIES 56,146 50,729

==> picture [110 x 28] intentionally omitted <==

L&T Technology Services Limited

Registered Office: L&T House, N.M. Marg, Ballard Estate, Mumbai 400 001

CIN : L72900MH2012PLC232169

Statement of consolidated unaudited financial results for the quarter and six months ended September 30, 2021

₹ Million ₹ Million ₹ Million ₹ Million ₹ Million ₹ Million
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Sr. No.
Particulars Quarter ended Six months ended Year ended
30-09-2021
(Reviewed)
30-06-2021
(Reviewed)
30-09-2020
(Reviewed)
30-09-2021
(Reviewed)
30-09-2020
(Reviewed)
31-03-2021
(Audited)
Income
a) Revenue from operations
b) Other income (net)
Total income
Expenses
a) Employee benefit expenses
b) Depreciation and amortisation expenses
c) Other expenses
d) Finance costs
Total expenses
Profit from ordinary activities after finance costs but
before exceptional items (1-2)
Exceptional items
Profit from ordinary activities before tax (3-4)
Tax expense
Net profit from ordinary activities after tax (5-6)
Extraordinary items (net of tax expense)
Net profit for the period (7+8)
Other comprehensive income (net of tax expense)
Total comprehensive income (9+10)
Net profit / (loss) attributable to :
Shareholders of the Company
Non-controlling interest
Total comprehensive income attributable to :
Shareholders of the Company
Non-controlling interest
Paid up equity share capital
Face value per equity share (in Rs.)
Other equity
Earnings per equity share (Not annualised)
a) Basic (in Rs.)
b)Diluted(in Rs.)
16,077
293
16,370
9,038
529
3,546
113
13,226
3,144
-
3,144
836
2,308
-
2,308
332
2,640
2,300
8
2,632
8
210
2
21.89
21.77
15,184
442
15,626
8,758
554
3,249
108
12,669
2,957
-
2,957
787
2,170
-
2,170
95
2,265
2,162
8
2,257
8
210
2
20.57
20.44
13,138
566
13,704
8,161
527
2,649
109
11,446
2,258
-
2,258
595
1,663
-
1,663
1,145
2,808
1,655
8
2,800
8
210
2
15.81
15.69
31,261
735
31,996
17,796
1,083
6,795
221
25,895
6,101
-
6,101
1,623
4,478
-
4,478
427
4,905
4,462
16
4,889
16
210
2
42.46
42.24
26,085
703
26,788
16,498
1,019
5,200
216
22,933
3,855
-
3,855
1,012
2,843
-
2,843
1,777
4,620
2,827
16
4,604
16
210
2
27.03
26.83
54,497
1,537
56,034
33,550
2,183
10,873
455
47,061
8,973
-
8,973
2,308
6,665
-
6,665
2,482
9,147
6,633
32
9,115
32
210
2
34,521
63.32
62.90

Statement of consolidated unaudited financial results for the quarter and six months ended September 30, 2021

Sr. No.
1
2
Particulars Quarter ended Quarter ended Quarter ended Six months ended Six months ended Year ended
30-09-2021
(Reviewed)
30-06-2021
(Reviewed)
30-09-2020
(Reviewed)
30-09-2021
(Reviewed)
30-09-2020
(Reviewed)
31-03-2021
(Audited)
Segment revenue
Transportation
Plant Engineering
Industrial Products
Medical Devices
Telecom & Hitech
5,040
2,461
3,221
1,954
3,401
4,738
2,367
2,955
1,773
3,351
4,134
1,887
2,569
1,745
2,803
9,778
4,828
6,176
3,727
6,752
8,214
3,679
5,081
3,404
5,707
16,967
7,973
10,504
6,957
12,096
Revenue from operations 16,077 15,184 13,138 31,261 26,085 54,497
Segment results
Transportation
Plant Engineering
Industrial Products
Medical Devices
Telecom & Hitech
985
554
985
635
432
915
595
863
579
407
636
363
654
528
316
1,900
1,149
1,848
1,214
839
1,046
656
1,286
1,019
719
2,496
1,667
2,833
2,142
1,456
Total results 3,591 3,359 2,497 6,950 4,726 10,594
Less - Unallocable expenses (net)
Add - Other income
Less - Finance costs
Less - Depreciation and amortisation expenses
98
293
113
529
182
442
108
554
169
566
109
527
280
735
221
1,083
339
703
216
1,019
520
1,537
455
2,183
Profit before tax 3,144 2,957 2,258 6,101 3,855 8,973

Notes for segment information

a Segments have been identified in accordance with Indian Accounting Standards ("Ind AS") 108 on Operating Segments, considering the risk/return profiles of the business, their organisational structure and internal reporting systems.

b Property, plant and equipment used and liabilities contracted for performing the Company's business have not been identified to any of the above reported segments as the property, plant and equipment and services are used interchangeably among segments.

==> picture [150 x 28] intentionally omitted <==

L&T Technology Services Limited

Registered Office: L&T House, N.M. Marg, Ballard Estate, Mumbai 400 001

CIN : L72900MH2012PLC232169

Consolidated statement of Cash Flow as per regulation 33(3)(f) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI circular dated July 5, 2016.

₹ Million ₹ Million ₹ Million
A
B
C
Sr. No.
Particulars Six months
ended
Six months
ended
Year ended
September 30, September 30, March 31,
2021 2020 2021
Cash flow from operating activities
Profit/(loss) before tax (excluding exceptional and extraordinary items)
Adjustments for:
Depreciation and amortisation
Interest income
Interest paid
(Profit)/Loss on sale of Property, plant and equipment
Employee stock option forming part of staff expenses
Bad debts written off, allowances for bad and doubtful debts and ECL
Investment income
Unrealised foreign exchange loss/(gain)
Operating profit before working capital changes
Changes in working capital
(Increase)/decrease in trade and other receivables
Increase/(decrease) in trade and other payables
(Increase)/decrease in working capital
Cash generated from operations
Direct taxes paid
Net cash (used in)/from operating activities
Cash flow from investing activities
Purchase of property, plant and equipment and intangibles
Sale of property, plant and equipment and intangibles
Consideration paid on acquisition of subsidiaries
(Purchase)/ sales of current investments (net)
(Purchase)/ sales of non-current investments (net)
Cash and cash equivalents acquired pursuant to acquisition of subsidiaries
Deposits placed/loans given (net) - subsidiaries and third parties
Income received from current investments
Interest received
Net cash (used in)/from investing activities
Cash flow from financing activities
Equity share capital issued
Proceeds from/(repayment of) borrowings
Interest paid
Lease liability paid
Dividend paid
Dividend tax paid
Net cash (used in) / from financing activities
Net (decrease) / increase in cash and cash equivalents
Cash and cash equivalents at beginning of the period/ year
Cash and cash equivalents at end of theperiod/year
6,101
1,083
(178)
221
(9)
32
103
(185)
(41)
7,127
(2,737)
1,762
(975)
6,152
(1,539)
4,613
(403)
15
-
3,241
-
-
(3,879)
25
16
(985)
-
-
(221)
(425)
(1,523)
-
(2,169)
1,459
1,725
3,184
3,855
1,019
(92)
216
(18)
90
31
(130)
483
5,454
2,807
(541)
2,266
7,720
(913)
6,807
(473)
6
-
(4,055)
(11)
-
260
99
49
(4,125)
1
-
(216)
(415)
(1,412)
-
(2,042)
640
2,133
2,773
8,973
2,183
(155)
455
(35)
126
(111)
(315)
430
11,551
2,884
1,361
4,245
15,796
(2,523)
13,273
(771)
15
(795)
(8,613)
-
70
(315)
200
155
(10,054)
1
(287)
(455)
(688)
(2,198)
-
(3,627)
(408)
2,133
1,725
Notes:
1
2
3
Cash and cash equivalents included in statement of cash flows comprise the following :
Six months
ended
30-09-2021
Six months
ended
30-09-2020
Year ended
31-03-2021
a) Cash and cash equivalents disclosed under current assets
3,179
2,771
1,751
b) Other bank balances disclosed under current assets
4,532
2
576
c) Cash and cash equivalents disclosed under non-current assets
281
5
5
Total cash and cash equivalents as per balance sheet
7,992
2,778 2,332
Add: (i) Unrealised exchange (gain)/loss on cash and cash equivalents
5
2
(26)
Less: (ii) Other bank balances disclosed under current assets
4,532
2
576
Less: (iii) Cash and cash equivalents disclosed under non-current assets
281
5
5
Total cash and cash equivalents as per statement of cash flows
3,184 2,773 1,725
Statement of cash flows has been prepared under the indirect method as set out in the Ind AS 7 "Statement of Cash Flows" as specified in
the Companies (Indian Accounting Standards) Rules, 2015.
Purchase of Property, plant and equipment and intangibles represents additions to property, plant and equipment and other intangible
assets adjusted for movement of capital work-in-progress of (a) capital work-in-progress for property, plant and equipment and (b)
intangible assets.

Notes:

1 Statement of cash flows has been prepared under the indirect method as set out in the Ind AS 7 "Statement of Cash Flows" as specified in the Companies (Indian Accounting Standards) Rules, 2015.

  • 2 Purchase of Property, plant and equipment and intangibles represents additions to property, plant and equipment and other intangible assets adjusted for movement of capital work-in-progress of (a) capital work-in-progress for property, plant and equipment and (b) intangible assets.

  • 3 Cash and cash equivalents included in statement of cash flows comprise the following :

a) Cash and cash equivalents disclosed under current assets
b) Other bank balances disclosed under current assets
c) Cash and cash equivalents disclosed under non-current assets
Total cash and cash equivalents as per balance sheet
Add: (i) Unrealised exchange (gain)/loss on cash and cash equivalents
Less: (ii) Other bank balances disclosed under current assets
Less: (iii) Cash and cash equivalents disclosed under non-current assets
Total cash and cash equivalents as per statement of cash flows
Six months
ended
30-09-2021
Six months
ended
30-09-2020
Year ended
31-03-2021
3,179
2,771
1,751
4,532
2
576
281
5
5
7,992
2,778 2,332
5
2
(26)
4,532
2
576
281
5
5
3,184 2,773 1,725

Explanatory notes to the statement of consolidated unaudited financial results for the quarter and six months ended September 30, 2021

  1. The consolidated unaudited financial results for the quarter and six months ended September 30, 2021 have been taken on record by the Board of Directors at its meeting held on October 19, 2021. The statutory auditors have carried out limited review of the above consolidated unaudited financial results and have issued an unqualified limited review report. The results for the quarter and six months ended September 30, 2021 are extracted from the unaudited interim consolidated financial statements. These consolidated financial statements are prepared in accordance with the Indian Accounting Standards (Ind-AS) as prescribed under section 133 of the Companies Act, 2013 read with rule 3 of the Companies (Indian Accounting Standards) Rules, 2015, as amended.

  2. The consolidated unaudited financial results are available on the website of the Company (www.ltts.com) and on the websites of BSE (www.bseindia.com) and NSE (www.nseindia.com). The specified items of the standalone unaudited financial results of the Company are given below:

(₹ million)
Particulars Quarter ended Six months ended Year ended
30-09-2021
(Reviewed)
30-06-2021
(Reviewed)
30-09-2020
(Reviewed)
30-09-2021
(Reviewed)
30-09-2020
(Reviewed)
31-03-2021
(Audited)
Total income 14,770 14,176 12,838 28,946 24,828 51,383
Profit before tax 3,055 2,834 2,369 5,889 3,902 8,951
Profit after tax 2,251 2,086 1,789 4,337 2,927 6,731
  1. During quarter and six months ended September 30, 2021 the Company has allotted 1,22,000 and 1,32,979 equity shares of Rs. 2 each fully paid-up respectively on exercise of stock options by employees in accordance with the Company's stock option scheme.

  2. The Board of Directors at its meeting held on October 19, 2021, has declared an special dividend of Rs.10 per equity share.

  3. Estimation uncertainty relating to COVID-19: The Group has considered internal and certain external sources of information including reliable credit reports, economic forecasts and industry reports up to the date of approval of the financial results in determining the impact on various elements of its financial results. The Group has used the principles of prudence in applying judgments, estimates and assumptions including sensitivity analysis and based on current estimates, the Group expects to fully recover the carrying amount of trade receivables including unbilled receivables, intangible assets, and investments. Management of the Group has also reviewed goodwill and is of the opinion that no impairment is required at present. The eventual outcome of impact of the global health pandemic may be different from those estimated as on the date of approval of these financial results.

6. Figures for earlier periods have been regrouped, wherever necessary.

Mumbai October 19, 2021

For and on behalf of the Board of Directors of L&T Technology Services Limited Amit Chadha Chief Executive Officer and Managing Director

==> picture [172 x 33] intentionally omitted <==

L&T Technology Services Limited

Registered Office: L&T House, N.M. Marg, Ballard Estate, Mumbai 400 001

CIN : L72900MH2012PLC232169

Standalone audited statement of assets and liabilities as per regulation 33(3)(f) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI circular dated July 5, 2016.

₹ Million

A
1
2
B
1
2
3
Sr. No.
Particulars As at As at
30-09-2021 31-03-2021
ASSETS
Non-current assets
(a) Property, plant and equipment
(b) Right-of-use assets
(c) Capital work-in-progress
(d) Goodwill
(e) Other Intangible assets
(f) Financial assets
(i) Investments
(ii) Trade receivables
(iii) Other financial assets
(g) Deferred tax assets (net)
(h)Other non-current assets
2,104
4,174
93
3,891
188
2,077
-
2,352
-
977
2,001
4,117
119
3,891
187
2,076
-
1,636
-
1,035
Total non-current assets 15,856 15,062
Current assets
(a) Financial assets
(i) Investments
(ii) Trade receivables
(iii) Cash and cash equivalents
(iv) Other bank balances
(v) Loans
(vi) Other financial assets
(b)Other current assets
11,618
14,074
2,854
4,532
-
1,616
2,637
14,930
11,751
1,426
576
-
1,382
3,074
Total current assets 37,331 33,139
TOTAL ASSETS 53,187 48,201
EQUITY AND LIABILITIES
Equity
(a) Equity share capital
(b)Other equity
210
36,427
210
33,191
Total equity 36,637 33,401
Non-current liabilities
(a) Financial liabilities
(i) Lease liability
(ii) Other financial liabilities
(b)Deferred tax liabilities(Net)
4,051
176
629
3,956
207
530
Total non-current liabilities 4,856 4,693
Current liabilities
(a) Financial liabilities
(i) Short-term borrowings
(ii) Trade payables
Due to micro enterprises and small enterprises
Due to others
(iii) Lease liability
(iv) Other financial liabilities
(b) Other current liabilities
(c) Provisions
(d)Current tax liabilities(net)
-
29
1,199
782
3,213
4,478
1,452
541
-
66
2,136
760
2,402
2,820
1,550
373
Total current liabilities 11,694 10,107
TOTAL EQUITY AND LIABILITIES 53,187 48,201

==> picture [114 x 29] intentionally omitted <==

L&T Technology Services Limited

Registered Office: L&T House, N.M. Marg, Ballard Estate, Mumbai 400 001

CIN : L72900MH2012PLC232169

Statement of standalone unaudited financial results for the quarter and six months ended September 30, 2021

₹ Million ₹ Million ₹ Million ₹ Million ₹ Million ₹ Million
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Sr. No.
Particulars Quarter ended Six months ended Year ended
30-09-2021
(Reviewed)
30-06-2021
(Reviewed)
30-09-2020
(Reviewed)
30-09-2021
(Reviewed)
30-09-2020
(Reviewed)
31-03-2021
(Audited)
Income
a) Revenue from operations
b) Other income (net)
Total income
Expenses
a) Employee benefit expenses
b) Depreciation and amortisation expenses
c) Other expenses
d) Finance costs
Total expenses
Profit from ordinary activities after finance costs but
before exceptional items (1-2)
Exceptional items
Profit from ordinary activities before tax (3-4)
Tax expense
Net profit from ordinary activities after tax (5-6)
Extraordinary items (net of tax expense)
Net profit for the period (7+8)
Other comprehensive income (net of tax expense)
Total comprehensive income (9+10)
Paid up equity share capital
Face value per equity share (in Rs.)
Other equity
Earnings per equity share (Not annualised)
a) Basic (in Rs.)
b)Diluted(in Rs.)
14,473
297
14,770
7,925
454
3,235
101
11,715
3,055
-
3,055
804
2,251
-
2,251
336
2,587
210
2
21.41
21.30
13,727
449
14,176
7,737
461
3,046
98
11,342
2,834
-
2,834
748
2,086
-
2,086
54
2,140
210
2
19.86
19.73
12,079
759
12,838
7,381
449
2,530
109
10,469
2,369
-
2,369
580
1,789
-
1,789
1,179
2,968
210
2
17.11
16.98
28,200
746
28,946
15,662
915
6,281
199
23,057
5,889
-
5,889
1,552
4,337
-
4,337
390
4,727
210
2
41.27
41.05
23,934
894
24,828
14,882
864
4,963
217
20,926
3,902
-
3,902
975
2,927
-
2,927
1,810
4,737
210
2
28.00
27.79
49,640
1,743
51,383
30,012
1,737
10,248
435
42,432
8,951
-
8,951
2,220
6,731
-
6,731
2,540
9,271
210
2
33,191
64.25
63.83

Statement of standalone unaudited financial results for the quarter and six months ended September 30, 2021

1
2
Sr. No.
Particulars Quarter ended Quarter ended Quarter ended Six months ended Six months ended Year ended
30-09-2021
(Reviewed)
30-06-2021
(Reviewed)
30-09-2020
(Reviewed)
30-09-2021
(Reviewed)
30-09-2020
(Reviewed)
31-03-2021
(Audited)
Segment revenue
Transportation
Plant Engineering
Industrial Products
Medical Devices
Telecom & Hitech
4,355
2,438
3,166
1,915
2,599
4,107
2,342
2,919
1,761
2,598
3,601
1,867
2,453
1,722
2,436
8,462
4,780
6,085
3,676
5,197
7,138
3,675
4,835
3,341
4,945
14,740
7,930
10,048
6,872
10,050
Revenue from operations 14,473 13,727 12,079 28,200 23,934 49,640
Segment results
Transportation
Plant Engineering
Industrial Products
Medical Devices
Telecom & Hitech
791
507
1,023
600
474
779
556
892
548
351
521
362
659
547
238
1,570
1,063
1,915
1,148
825
868
656
1,265
1,031
589
2,081
1,651
2,837
2,124
1,177
Total results 3,395 3,126 2,327 6,521 4,409 9,870
Less - Unallocable expenses (net)
Add - Other income
Less - Finance costs
Less - Depreciation and amortisation expenses
82
297
101
454
182
449
98
461
159
759
109
449
264
746
199
915
320
894
217
864
490
1,743
435
1,737
Profit before tax 3,055 2,834 2,369 5,889 3,902 8,951

Notes for segment information

a Segments have been identified in accordance with Indian Accounting Standards ("Ind AS") 108 on Operating Segments, considering the risk/return profiles of the business, their organisational structure and internal reporting systems.

b Property, plant and equipment used and liabilities contracted for performing the Company's business have not been identified to any of the above reported segments as the property, plant and equipment and services are used interchangeably among segments.

==> picture [150 x 29] intentionally omitted <==

L&T Technology Services Limited

Registered Office: L&T House, N.M. Marg, Ballard Estate, Mumbai 400 001

CIN : L72900MH2012PLC232169

Standalone statement of Cash Flow as per regulation 33(3)(f) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI circular dated July 5, 2016.

₹ Million ₹ Million ₹ Million
A
B
C
Sr. No.
Particulars Six months
ended
Six months
ended
Year ended
September 30, September 30, March 31,
2021 2020 2021
Cash flow from operating activities
Profit before tax
Adjustments for:
Depreciation and amortisation
Interest received
Interest paid
(Profit)/ loss on sale of Property, plant and equipment
Employee stock option forming part of staff expenses
Bad debts written off, allowances for bad and doubtful debts and ECL
Investment income
Unrealised foreign exchange loss/(gain)
Operating profit before working capital changes
Changes in working capital
(Increase)/decrease in trade and other receivables
Increase/(decrease) in trade and other payables
(Increase)/decrease in working capital
Cash generated from operations
Direct taxes paid
Net cash (used in)/from operating activities
Cash flow from investing activities
Purchase of property, plant and equipment and intangibles
Sale of property, plant and equipment and intangibles
(Purchase)/ sales of current investments (net)
(Purchase)/ sales of non-current investments
Deposits placed/loans given (net) - subsidiaries and third parties
Capital infusion in subsidiaries
Dividends received from current investments
Dividend from subsidiary
Interest received
Net cash (used in)/from investing activities
Cash flow from financing activities
Equity share capital issued including share premium
Proceeds from/(repayment of) borrowings
Interest paid
Lease liability paid
Dividend paid
Dividend tax
Net cash (used in) / from financing activities
Net (decrease) / increase in cash and cash equivalents
Cash and cash equivalents at beginning of the period/ year
Cash and cash equivalents at end of theperiod/year
5,889
915
(178)
199
(9)
32
86
(181)
(90)
6,663
(2,447)
1,572
(875)
5,788
(1,388)
4,400
(383)
15
3,308
-
(3,879)
-
21
-
16
(902)
-
-
(199)
(370)
(1,523)
-
(2,092)
1,406
1,452
2,858
3,902
864
(92)
217
(13)
90
19
(308)
507
5,186
3,044
(840)
2,204
7,390
(868)
6,522
(449)
7
(4,005)
(11)
349
(812)
98
180
49
(4,594)
1
(239)
(217)
(347)
(1,412)
-
(2,214)
(286)
1,965
1,679
8,951
1,737
(150)
435
(31)
126
(142)
(493)
508
10,941
2,767
1,346
4,113
15,054
(2,383)
12,671
(724)
14
(8,427)
-
(223)
(812)
197
180
149
(9,646)
1
(239)
(435)
(667)
(2,198)
-
(3,538)
(513)
1,965
1,452
Notes:
1
2
3
Six months
ended
30-09-2021
Six months
ended
30-09-2020
Year ended
31-03-2021
a) Cash and cash equivalents disclosed under current assets
2,854 1,677 1,426
b) Other bank balances disclosed under current assets
4,532 2 576
c) Cash and cash equivalents disclosed under non-current assets
277 2 2
Total cash and cash equivalents as per balance sheet
7,663 1,681 2,004
Add: (i) Unrealised exchange (gain)/loss on cash and cash equivalents
4
2 26
Less: (ii) Other bank balances disclosed under current assets
4,532 2 576
Less: (iii) Cash and cash equivalents disclosed under non-current assets
277 2 2
Total cash and cash equivalents as per statement of cash flows
2,858 1,679 1,452
Statement of cash flows has been prepared under the indirect method as set out in the Ind AS 7 "Statement of Cash Flows" as specified in
the Companies (Indian Accounting Standards) Rules, 2015.
Purchase of property, plant and equipment and intangibles represents additions to property, plant and equipment and other intangible
assets adjusted for movement of capital work-in-progress of (a) capital work-in-progress for property, plant and equipment and (b)
intangible assets.
Cash and cash equivalents included in the statement of cash flows comprise the following:

Notes:

  • 1 Statement of cash flows has been prepared under the indirect method as set out in the Ind AS 7 "Statement of Cash Flows" as specified in the Companies (Indian Accounting Standards) Rules, 2015.

  • 2 Purchase of property, plant and equipment and intangibles represents additions to property, plant and equipment and other intangible assets adjusted for movement of capital work-in-progress of (a) capital work-in-progress for property, plant and equipment and (b) intangible assets.

  • 3 Cash and cash equivalents included in the statement of cash flows comprise the following:

a) Cash and cash equivalents disclosed under current assets
b) Other bank balances disclosed under current assets
c) Cash and cash equivalents disclosed under non-current assets
Total cash and cash equivalents as per balance sheet
Add: (i) Unrealised exchange (gain)/loss on cash and cash equivalents
Less: (ii) Other bank balances disclosed under current assets
Less: (iii) Cash and cash equivalents disclosed under non-current assets
Total cash and cash equivalents as per statement of cash flows
Six months
ended
30-09-2021
Six months
ended
30-09-2020
Year ended
31-03-2021
2,854 1,677 1,426
4,532 2 576
277 2 2
7,663 1,681 2,004
4
2 26
4,532 2 576
277 2 2
2,858 1,679 1,452

Explanatory notes to the statement of standalone unaudited financial results for the quarter and six months ended September 30, 2021

  1. The standalone unaudited financial results for the quarter and six months ended September 30, 2021 have been taken on record by the Board of Directors at its meeting held on October 19, 2021. The statutory auditors have carried out limited review of the above standalone unaudited financial results and have issued an unqualified limited review report. The information for the quarter and six months ended September 30, 2021 presented above is extracted from the unaudited interim standalone financial statements. These standalone financial statements are prepared in accordance with the Indian Accounting Standards (Ind-AS) as prescribed under section 133 of the Companies Act, 2013 read with rule 3 of the Companies (Indian Accounting Standards) Rules, 2015, as amended.

  2. During quarter and six months ended September 30, 2021 the Company has allotted 1,22,000 and 1,32,979 equity shares of Rs. 2 each fully paid-up respectively on exercise of stock options by employees in accordance with the Company's stock option scheme.

  3. The Board of Directors at its meeting held on October 19, 2021, has declared an special dividend of Rs.10 per equity share.

  4. Estimation uncertainty relating to COVID-19: The Company has considered internal and certain external sources of information including reliable credit reports, economic forecasts and industry reports up to the date of approval of the financial results in determining the impact on various elements of its financial results. The Company has used the principles of prudence in applying judgments, estimates and assumptions including sensitivity analysis and based on current estimates, the Company expects to fully recover the carrying amount of trade receivables including unbilled receivables, intangible assets and investments. Management of the Company has also reviewed goodwill and is of the opinion that no impairment is required at present. The eventual outcome of impact of the global health pandemic may be different from those estimated as on the date of approval of these financial results.

  5. Figures for earlier periods have been regrouped, wherever necessary.

For and on behalf of the Board of Directors of L&T Technology Services Limited

==> picture [112 x 34] intentionally omitted <==

Mumbai October 19, 2021

Amit Chadha Chief Executive Officer and Managing Director

==> picture [595 x 121] intentionally omitted <==

L&T Technology Services reports strong broad-based growth in Q2FY22

Q2 Revenue of ₹1,608 crore, up 22% YoY Q2 Net profit of ₹230 crore, up 39% YoY

Mumbai, October 19, 2021: L&T Technology Services Limited (BSE: 540115, NSE: LTTS), India’s leading pure-play engineering services company, announced its results for the second quarter ended September 30, 2021.

Highlights for Q2FY22 include:

  • Revenue at 16,077 million; growth of 22% YoY

  • USD Revenue at $217.4 million; growth of 22% YoY

  • EBIT margin at 18.4%; up 470 bps YoY

  • Net profit at 2,300 million; growth of 39% YoY

  • Special dividend of ₹10 per share to mark the 5-year anniversary of LTTS' IPO; Record date October 27, 2021

During the quarter, LTTS won 5 deals with TCV of USD10 million plus, which includes 2 USD25 million plus deals.

“We had a strong quarter with 6% sequential growth in constant currency driven by healthy traction in digital engineering across all our five segments. The rising digital adoption across our customer base has led to our revenue from digital & leading-edge technologies increasing to 55% in Q2.

Medical, our youngest segment, crossed $100mn in annualized revenue and is a testament to our differentiated domain expertise and strategic relationships. We are seeing a healthy deal pipeline and good traction in our six big bets - Electric Autonomous & Connected Vehicle (EACV), 5G, Med-tech, AI & Digital Products, Digital Manufacturing and Sustainability.

Our broad-based growth was accompanied by a rise in Operating margin which at 18.4% is the highest we have reported. We will continue the journey of investing in innovation labs and capability building, that has yielded us gains in market share and operating model efficiency”, said Amit Chadha, CEO & Managing Director, L&T Technology Services Limited.

Industry Recognitions:

  • LTTS has been recognized as a ‘Leader’ in Everest Group’s Autonomous, Connected, Electric & Shared Mobility Automotive Engineering study

  • NelsonHall positioned LTTS in the ‘Leaders’ Category in Digital Manufacturing Services in its NEAT Leader 2021 study

  • ISG Group rated LTTS as ‘Leader’ in IoT Consulting & Services and IT/OT Tech Data Convergence

REGISTERED OFFICE: L&T House, N.M. Marg, Ballard Estate, Mumbai - 400 001 CIN: L72900MH2012PLC232169

www.LTTS.com [email protected] Copyright © L&T Technology Services

  • LTTS’ Finance Team was honored for excellence in Consistent Liquidity Management by BW Businessworld CFO Finance Strategy Awards 2021

  • Stevie’s International Business Award adjudged LTTS’ SafeX DevOps framework as the winner in the Achievement in Product Innovation category

  • LTTS won the prestigious Association for Talent Development (ATD) Best Award 2021 and was ranked No. 1 for Talent Development practices

Patents

At the end of the second quarter, the patents portfolio of L&T Technology Services stood at 769, out of which 556 are co-authored with its customers and the rest are filed by LTTS.

Human Resources

At the end of Q2FY22, LTTS’ employee strength stood at 17,983.

About L&T Technology Services Ltd

L&T Technology Services Limited (LTTS) is a listed subsidiary of Larsen & Toubro Limited focused on Engineering and R&D (ER&D) services. We offer consultancy, design, development and testing services across the product and process development life cycle. Our customer base includes 69 Fortune 500 companies and 57 of the world’s top ER&D companies, across industrial products, medical devices, transportation, telecom & hi-tech, and the process industries. Headquartered in India, we have over 17,900 employees spread across 17 global design centers, 28 global sales offices and 72 innovation labs as of September 30, 2021. For more information please visit https://www.ltts.com/

Media Contact: Aniruddha Basu L&T Technology Services Limited E: [email protected] T: +91-80-67675707

REGISTERED OFFICE: L&T House, N.M. Marg, Ballard Estate, Mumbai - 400 001 CIN: L72900MH2012PLC232169 www.LTTS.com [email protected] Copyright © L&T Technology Services

==> picture [320 x 60] intentionally omitted <==

==> picture [56 x 60] intentionally omitted <==

==> picture [42 x 43] intentionally omitted <==

==> picture [33 x 68] intentionally omitted <==

SECOND QUARTER - FY 22 RESULTS Investor Release Mumbai, India, October 19, 2021

==> picture [56 x 60] intentionally omitted <==

==> picture [35 x 68] intentionally omitted <==

==> picture [123 x 90] intentionally omitted <==

==> picture [274 x 221] intentionally omitted <==

==> picture [232 x 248] intentionally omitted <==

FINANCIAL HIGHLIGHTS

==> picture [332 x 89] intentionally omitted <==

REVENUE IN INR

  • [Revenue of ] [₹][16,077 million][ for the quarter; up ] [5.9% QoQ][ and ] [22.4% YoY]

REVENUE IN USD

  • [ Revenue of ] [$217.4 million][ for the quarter; up ] [5.7% QoQ][ and ] [22.1% YoY][; in constant currency up ] [6.0% QoQ ] and 22.3% YoY

PROFIT IN INR

  • [EBIT of ] [₹2,964 million][ for the quarter, EBIT margin at ] [18.4%]

  • [ Net Income of ] [₹2,300 million][ for the quarter, up ] [6.4% QoQ][ and ] [39.1% YoY][; Net Income margin at ] [14.3%]

CAPITAL RETURN

  • [Special dividend of ] [₹10][ per share to mark the 5-year anniversary of LTTS’ IPO]

SAFE HARBOUR STATEMENT

Certain statements in this release concerning our future growth prospects are forward-looking statements, which involve number of risks, and uncertainties that could cause our actual results to differ materially from those in such forward-looking statements. L&T Technology Services Limited (LTTS) does not undertake to update any forward-looking statement that may be made from time to time by us or on our behalf.

PAGE 2 L&T TECHNOLOGY SERVICES | Q2 FY 22 - QUARTERLY RESULT

MESSAGE FROM THE CEO & MANAGING DIRECTOR

==> picture [35 x 37] intentionally omitted <==

==> picture [139 x 141] intentionally omitted <==

We had a strong quarter with 6% sequential growth in constant currency driven by higher spends on digital engineering at all five segments. We are well positioned to capture this opportunity with our six big bets focussed on Electric Autonomous & Connected Vehicle (EACV), 5G, Med-tech, AI & Digital Products, Digital Manufacturing and Sustainability.

Performance was led by Industrial Products which grew by 8% or more for a second consecutive quarter and is on track to be one of our faster growing segments this fiscal. Medical, our youngest segment, crossed $100mn in annualized revenue and is a testament to our differentiated domain expertise and strategic relationships. Our solutions in Medical such as Chest-rAI and Robotic Endo Trainer are gaining traction in the market as customers look to leverage AI and Robotics in their products.

During the quarter, LTTS won 5 deals with TCV of USD10 million plus, which includes 2 USD25 million plus deals. The rising digital adoption across our customer base has led to our revenue from digital & leading-edge technologies increasing to 55% in Q2.

Our broad-based growth was accompanied by a rise in Operating margin which at 18.4% is the highest we have reported. We will continue the journey of investing in innovation labs and capability building, that has yielded us gains in market share and operating model efficiency. Such investments have helped our offerings being consistently rated highly by the industry – recently we were recognized as a ‘Leader’ in Everest Group’s Autonomous, Connected, Electric & Shared Mobility Automotive Engineering study.

The demand environment is healthy, and we are confident of broad-based growth continuing. We raise our FY22 USD revenue growth guidance to 19-20%. I am very grateful to our employees for their commitment and passion, and to all our stakeholders for the constant encouragement.

Amit Chadha

CEO & Managing Director

L&T Technology Services Limited

PAGE 3 L&T TECHNOLOGY SERVICES | Q2 FY 22 - QUARTERLY RESULT

PERFORMANCE HIGHLIGHTS

==> picture [334 x 93] intentionally omitted <==

KEY DEAL WINS

LTTS closed several multi-million dollar projects from global customers across segments. The major wins are listed below:

  • [A Hi-Tech client has selected LTTS as their strategic partner to establish their extended product development center for adoption of new-age technologies ] and accelerate time-to-market

  • [For an American automotive supplier, LTTS will be expanding its dedicated design center in India to strengthen capacity and capabilities which will be ] leveraged by the customer’s global technology teams. This center will act as the customer’s future technology hub.

  • [LTTS has been awarded a multi-year program from an European Oil & Gas Company to create digital twins for all its upstream and downstream ] assets, to reduce operational costs

  • [A leading automotive parts maker has named LTTS as its engineering partner for providing digital cybersecurity, functional safety and software and ] hardware development.

  • [A manufacturer of household cleaning supplies has selected LTTS as its end-end engineering partner to design and implement machine safety for all ] their manufacturing sites in U.S.

  • [An American Industrial technology company has selected LTTS as its engineering services partner for mid of life product support for a suite of product ] lines catering to the agriculture segment.

  • [LTTS has been selected by a North American OEM to develop and enhance industry-unique surround camera Advanced Driver Assistance Systems ] (ADAS)

  • [LTTS is setting up multiple engineering labs-as-a-service for a leading global technology firm to support the customer’s compute, storage, system, ] software and networking platform validation

  • [A European Med-tech company has named LTTS as its engineering provider to offer best in class Hardware and Software Product Engineering Service ] and to help build care as a service business models by smart enabling their products.

PAGE 4 L&T TECHNOLOGY SERVICES | Q2 FY 22 - QUARTERLY RESULT

FINANCIAL PERFORMANCE

==> picture [379 x 93] intentionally omitted <==

INCOME STATEMENT (CONSOLIDATED)

Amount in ₹ million

==> picture [778 x 398] intentionally omitted <==

----- Start of picture text -----

Q2 FY21 Q1 FY22 Q2 FY22 QoQ YoY
Revenue 13,138 15,184 16,077 5.9% 22.4%
Cost of sales 9,186 10,118 10,726
Gross Profit 3,952 5,066 5,351 5.6% 35.4%
Selling, General & Administration Expenses 1,624 1,889 1,858
EBITDA 2,328 3,177 3,493 9.9% 50.1%
Depreciation & Amortisation 527 554 529
EBIT 1,801 2,623 2,964 13.0% 64.6%
Other Income, net 457 334 180
Income tax expense 595 787 836
Minority Interest 8 8 8
Net Income 1,655 2,162 2,300 6.4% 39.1%
Margins (%)
Gross Margin 30.1% 33.4% 33.3%
EBITDA Margin 17.7% 20.9% 21.7%
EBIT Margin 13.7% 17.3% 18.4%
Net Income Margin 12.6% 14.2% 14.3%
Earnings Per Share (INR)
Basic 15.81 20.57 21.89
Diluted 15.69 20.44 21.77
----- End of picture text -----

PAGE 5 L&T TECHNOLOGY SERVICES | Q2 FY 22 - QUARTERLY RESULT

Amount in ₹ million

OTHER INCOME

==> picture [776 x 121] intentionally omitted <==

----- Start of picture text -----

Q2 FY21 Q1 FY22 Q2 FY22
Income from investments, net 111 164 180
Foreign exchange gains/(loss) 29 245 299
Govt. incentives 400 0 -290
Others (incl. IND AS 116 Finance charge) -83 -75 -9
Total 457 334 180
----- End of picture text -----

PAGE 6 L&T TECHNOLOGY SERVICES | Q2 FY 22 - QUARTERLY RESULT

Amount in ₹ million

BALANCE SHEET (CONSOLIDATED)

==> picture [554 x 358] intentionally omitted <==

----- Start of picture text -----

FY21 Q2 FY22
Assets
Property and equipment 6,379 6,653
Intangible Assets and Goodwill 6,564 6,467
Accounts Receivable 12,346 14,895
Unbilled Revenues 2,415 2,404
Investments 15,149 11,872
Cash and Cash equivalents 2,327 7,711
Other current assets 2,789 2,697
Other non-current assets 2,760 3,447
Total Assets 50,729 56,146
Liabilities and Shareholders' Equity
Shareholders' Funds 34,731 38,128
- -
Short term borrowings
Other current liabilities 10,982 12,705
Other non-current liabilities 4,915 5,195
Minority Interest 101 118
Total Liabilities 50,729 56,146
----- End of picture text -----

CASH FLOW SUMMARY (CONSOLIDATED)

Amount in ₹ million

==> picture [554 x 101] intentionally omitted <==

----- Start of picture text -----

FY21 YTD FY22
Net cash provided by operating activities 13,273 4,613
Capex -756 -388
Free Cash Flow 12,517 4,225
Free Cash Flow to Net Income (%) 189% 95%
----- End of picture text -----

PAGE 7 L&T TECHNOLOGY SERVICES | Q2 FY 22 - QUARTERLY RESULT

OPERATIONAL PERFORMANCE

==> picture [385 x 79] intentionally omitted <==

==> picture [776 x 61] intentionally omitted <==

----- Start of picture text -----

QoQ YoY In Constant Currency
Q2 FY21 Q1 FY22 Q2 FY22
Growth Growth
QoQ Growth YoY Growth
Revenue (USD Mn) 178.0 205.7 217.4 5.7% 22.1% 6.0% 22.3%
----- End of picture text -----

REVENUE BY VERTICAL

==> picture [776 x 121] intentionally omitted <==

----- Start of picture text -----

Q2 FY21 Q1 FY22 Q2 FY22 QoQ Growth YoY Growth
Transportation 31.5% 31.2% 31.4% 6.2% 21.6%
Industrial Products 19.5% 19.5% 20.0% 8.6% 25.4%
Telecom & Hi-tech 21.4% 22.0% 21.1% 1.4% 20.6%
Plant Engineering 14.4% 15.5% 15.3% 4.1% 30.0%
Medical Devices 13.2% 11.7% 12.2% 9.6% 12.2%
----- End of picture text -----

REVENUE BY GEOGRAPHY

==> picture [776 x 101] intentionally omitted <==

----- Start of picture text -----

Q2 FY21 Q1 FY22 Q2 FY22 QoQ Growth YoY Growth
North America 60.0% 62.3% 62.9% 6.8% 28.0%
Europe 16.0% 16.8% 16.7% 5.2% 27.3%
India 13.6% 12.9% 13.0% 6.2% 16.5%
Rest of the World 10.4% 8.0% 7.4% -2.2% -12.8%
----- End of picture text -----

PAGE 8 L&T TECHNOLOGY SERVICES | Q2 FY 22 - QUARTERLY RESULT

REVENUE MIX

==> picture [776 x 61] intentionally omitted <==

----- Start of picture text -----

Q2 FY21 Q1 FY22 Q2 FY22
Onsite 45.1% 41.9% 40.8%
Offshore 54.9% 58.1% 59.2%
----- End of picture text -----

REVENUE BY PROJECT TYPE

==> picture [776 x 61] intentionally omitted <==

----- Start of picture text -----

Q2 FY21 Q1 FY22 Q2 FY22
Fixed Price 39.7% 33.8% 30.0%
Time and Material Contract 60.3% 66.2% 70.0%
----- End of picture text -----

CLIENT PROFILE

==> picture [776 x 139] intentionally omitted <==

----- Start of picture text -----

Q2 FY21 Q1 FY22 Q2 FY22
Number of Active Clients 283 305 314
30 Million dollar + 1 - 1
20 Million dollar + 5 5 6
10 Million dollar + 20 20 21
5 Million dollar + 44 43 45
1 Million dollar + 116 122 125
----- End of picture text -----

Client profile is based on LTM (Last Twelve Months) revenue

PAGE 9

L&T TECHNOLOGY SERVICES | Q2 FY 22 - QUARTERLY RESULT

CLIENT CONTRIBUTION TO REVENUE

==> picture [776 x 81] intentionally omitted <==

----- Start of picture text -----

Q2 FY21 Q1 FY22 Q2 FY22
Top 5 Clients 17.0% 16.4% 17.0%
Top 10 Clients 28.3% 27.4% 28.2%
Top 20 Clients 44.9% 43.9% 44.1%
----- End of picture text -----

Client contribution is based on LTM (Last Twelve Months) revenue

UTILISATION

==> picture [776 x 41] intentionally omitted <==

----- Start of picture text -----

Q2 FY21 Q1 FY22 Q2 FY22
Including Trainees 75.4% 79.2% 78.1%
----- End of picture text -----

EMPLOYEE STATISTICS

==> picture [776 x 101] intentionally omitted <==

----- Start of picture text -----

Q2 FY21 Q1 FY22 Q2 FY22
Total Headcount 15,902 16,972 17,983
Billable 14,778 15,896 16,875
Sales & Support 1,124 1,076 1,108
Voluntary Attrition % (LTM) 10.8% 14.5% 16.5%
----- End of picture text -----

EXCHANGE RATE (USD/INR)

==> picture [776 x 61] intentionally omitted <==

----- Start of picture text -----

Q2 FY21 Q1 FY22 Q2 FY22
Period Realised 73.79 73.83 73.96
Period Closing 73.77 74.33 74.23
----- End of picture text -----

PAGE 10 L&T TECHNOLOGY SERVICES | Q2 FY 22 - QUARTERLY RESULT

INDUSTRY RECOGNITIONS

  • [LTTS has been recognized as a ‘Leader’ in Everest Group’s ] [Autonomous, Connected, Electric & Shared Mobility Automotive Engineering ][study]

  • [ NelsonHall positioned LTTS in the ‘Leaders’ Category in ] [Digital Manufacturing Services][ in its NEAT Leader 2021 study]

  • [ISG Group rated LTTS as ‘Leader’ in ] [IoT Consulting & Services ][and ] [IT/OT Tech Data Convergence]

  • [ LTTS’ Finance Team was honoured for excellence in ] [Consistent Liquidity Management][ by BW Businessworld CFO Finance Strategy Awards 2021 ]

  • [ Stevie’s International Business Award adjudged LTTS’ SafeX DevOps framework as the winner in the ] [Achievement in Product Innovation][ category]

  • [ Association of National Advertisers (ANA), USA honoured LTTS with the B2 Award 2021 in the Podcast Category for ] [#EngineersFromTheHomeDesk ] Series

  • [ LTTS won the prestigious Association for Talent Development (ATD) Best Award 2021 and was ranked No. 1 for ] [Talent Development ][practices]

OTHER HIGHLIGHTS

  • [LTTS announced its award-winning healthcare solution Chest rAI™ in collaboration with global technology leader Intel Corporation. Chest rAI™ will ] be fuelled by the Intel OpenVINO Toolkit and AI Analytics Toolkit to run optimized AI inferencing models on 3rd Gen Intel Xeon Scalable processors with built in AI accelerators.

  • [ L&T Technology Services inaugurated the NeXSens Lab in its Bengaluru Campus. The lab, which will serve LTTS’ global clientele, is equipped with state-] of-the-art high-precision tools and will cater to all sensorization requirements. With this lab, LTTS will enable rapid concept to prototyping needs of sensorization of products across various industry verticals.

PAGE 11 L&T TECHNOLOGY SERVICES | Q2 FY 22 - QUARTERLY RESULT

PATENTS

At the end of the second quarter, the patents portfolio of L&T Technology Services stood CORPORATE SOCIAL RESPONSIBILITY at 769 , out of which 556 are co-authored with its customers and the remaining 213 are filed by LTTS.

CORPORATE SOCIAL RESPONSIBILITY

During the quarter, LTTS’ CSR efforts were dedicated to address the needs of the community and ensuring the health and well-being of the masses. The key initiatives undertaken in Q2FY22 include:

Short Stay Facility & Sneha-Hastha Project

==> picture [117 x 54] intentionally omitted <==

To support the children displaced by the pandemic, LTTS partnered with SOS Children’s Villages of India and MILT Charitable Trust for two projects to provide relief and shelter. Both the CSR initiatives was formally inaugurated by Mrs. Meena Subrahmanyan, President of Prayas Trust.

  • [Short Stay Facility: LTTS partnered with SOS Children’s Villages of India to create temporary relief shelters for young ] girls without parental care. The shelter homes are in SOS Villages’ Bengaluru campus.

==> picture [147 x 63] intentionally omitted <==

  • [Sneha-Hastha Project: LTTS partnered with MILT Charitable Trust to provide permanent shelter for children orphaned by the pandemic. The initiative ] will also focus on the extra-curricular activities such as exercise and dance for a comprehensive development of the children to enable them to lead a fulfilling life as responsible citizens.

PAGE 12 L&T TECHNOLOGY SERVICES | Q2 FY 22 - QUARTERLY RESULT

ABOUT L&T TECHNOLOGY SERVICES

L&T Technology Services Limited (LTTS) is a listed subsidiary of Larsen & Toubro Limited focused on Engineering and R&D (ER&D) services. We offer consultancy, design, development and testing services across the product and process development life cycle. Our customer base includes 69 Fortune 500 companies and 57 of the world’s top ER&D companies, across industrial products, medical devices, transportation, telecom & hi-tech, and the process industries. Headquartered in India, we have over 17,900 employees spread across 17 global design centers, 28 global sales offices and 72 innovation labs as of September 30, 2021.

For more information please contact:

Pinku Pappan

Head, Investor Relations & M&A Email: [email protected]

For additional information about L&T Technology Services log on to www.LTTS.com

Copyright © L&T Technology Services

PAGE 13 L&T TECHNOLOGY SERVICES | Q2 FY 22 - QUARTERLY RESULT