HGSINDIALT — HGS (India) Income Statement

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Annual income statement for HGS (India), fiscal year end - March 31st, INR millions except per share, conversion factor applied.

	2023 March 31st	2024 March 31st	2025 March 31st	2026 March 31st
Period Length:	12 M	12 M	12 M	12 M
Source:	PROSPECTUS	PROSPECTUS	PROSPECTUS	PROSPECTUS
Standards:	IAS	IAS	IAS	IAS
Status:	Final	Final	Final	Final
Revenue
Total Revenue	297	355	491	452
Cost of Revenue
Gross Profit	240	240	320	364
Selling / General / Administrative Expenses
Depreciation and Amortization
Other Operating Expenses
Total Operating Expenses	281	320	379	318
Operating Profit	16	34.9	111	133
Total Net Non Operating Interest Income / Expense
Gain / Loss on Sale of Assets
Total Net Non Operating Interest Income / Expense
Other Net Non Operating Costs
Net Income Before Taxes	48.3	46.8	138	154
Provision for Income Taxes
Net Income After Taxes	36.7	40	105	116
Net Income Before Extraordinary Items
Net Income	36.7	40	105	116
Income Available to Common Shareholders Excluding Extraordinary Items
Income Available to Common Shareholders Including Extraordinary Items
Diluted Net Income	36.7	40	105	116
Diluted Weighted Average Shares
Basic EPS Including Extraordinary Items
Diluted EPS Including Extraordinary Items
Diluted EPS Excluding Extraordinary Items
Normalised Income Before Taxes
Normalised Income After Taxes
Normalised Income Available to Common Shareholders
Diluted Normalised EPS	38.1	42.4	109	121