LATENTVIEWLatent View Analytics Ltd.
Latent View Analytics Q2 FY27 Results: Consolidated Net Profit ₹48.47 Crore on Total Income of ₹312 Crore
- Earnings
- Data analytics
Reviewed byRachit TripathiBlacklitt Research
Latent View Analytics (NSE: LATENTVIEW) reported consolidated total income of ₹311.59 crore and net profit of ₹48.47 crore for the quarter ended 30 Sep 2026, it said in a filing on 31 Oct 2026. Standalone total income was ₹126.47 crore and standalone net profit ₹30.02 crore for the same quarter.
Key highlights
Consolidated
Including its subsidiaries
- Total income: ₹311.59 crore, up 12.8% YoY and 1.1% QoQ
- Net profit: ₹48.47 crore, up 6.0% YoY and 2.9% QoQ
- EPS: ₹2.35 basic, against ₹2.15 a year earlier
- Other income: ₹17.53 crore, down 5.7% YoY, 5.6% of total income
Standalone
The company on its own, without its subsidiaries
- Total income: ₹126.47 crore, up 10.9% YoY and 3.2% QoQ
- Net profit: ₹30.02 crore, up 1.6% YoY and down 14.1% QoQ
- EPS: ₹1.45 basic, against ₹1.43 a year earlier
- Other income: ₹14.15 crore, down 21.1% YoY, 11.2% of total income
Summary
| Particulars | Q2 FY27 | Q2 FY26 | YoY | Q1 FY27 | QoQ |
|---|---|---|---|---|---|
| 311.59 | 276.13 | +12.8% | 308.17 | +1.1% | |
| Revenue from operations | 294.06 | 257.54 | +14.2% | 286.88 | +2.5% |
| Other income | 17.53 | 18.59 | -5.7% | 21.29 | -17.7% |
| 48.47 | 45.73 | +6.0% | 47.10 | +2.9% | |
| Finance costs | 0.83 | 2.64 | -68.6% | 1.49 | -44.3% |
| Depreciation | 11.06 | 10.37 | +6.7% | 11.19 | -1.2% |
| Tax expense | 16.94 | 15.99 | +5.9% | 18.19 | -6.9% |
| Net profit margin | 15.56% | 16.56% | -1.01 pp | 15.28% | +0.27 pp |
| Tax as share of profit before tax | 25.9% | 25.9% | -0.01 pp | 27.9% | -1.96 pp |
| EPS, basic (₹) | 2.35 | 2.15 | +9.3% | 2.33 | +0.9% |
Figures are in ₹ crore; YoY compares with Q2 FY26 and QoQ with Q1 FY27. Click Total income or Net profit to see the rows behind them.
Consolidated net profit grew more slowly than income. Total income rose 12.8% YoY while net profit rose 6.0%, and profit before tax rose by the same 6.0%. Revenue from operations, up 14.2%, carried the growth while other income fell 5.7%.
Finance costs fell to ₹0.83 crore from ₹2.64 crore a year earlier, which is 0.3% of total income this quarter. The tax rate was 25.9% of profit before tax, the same as a year earlier, and below the 27.9% of the previous quarter.
The auditor's review draws attention to a disagreement with the selling shareholders of Decision Point Private Limited over the purchase consideration for the remaining 20% stake. The auditor says the outcome is currently not determinable, and its conclusion is not modified. The company's redemption liability estimate runs from ₹6.95 crore to ₹71.72 crore, and the maximum has been provided as at 30 Sep 2026.
| Particulars | Q2 FY27 | Q2 FY26 | YoY | Q1 FY27 | QoQ |
|---|---|---|---|---|---|
| 126.47 | 114.08 | +10.9% | 122.54 | +3.2% | |
| Revenue from operations | 112.32 | 96.15 | +16.8% | 103.63 | +8.4% |
| Other income | 14.15 | 17.93 | -21.1% | 18.91 | -25.2% |
| 30.02 | 29.56 | +1.6% | 34.93 | -14.1% | |
| Finance costs | 0.65 | 0.43 | +51.2% | 0.65 | 0.0% |
| Depreciation | 4.05 | 3.40 | +19.1% | 4.17 | -2.9% |
| Tax expense | 10.91 | 9.37 | +16.5% | 11.05 | -1.2% |
| Net profit margin | 23.74% | 25.91% | -2.17 pp | 28.50% | -4.77 pp |
| Tax as share of profit before tax | 26.7% | 23.7% | +2.99 pp | 23.7% | +2.99 pp |
| EPS, basic (₹) | 1.45 | 1.43 | +1.4% | 1.69 | -14.2% |
Figures are in ₹ crore; YoY compares with Q2 FY26 and QoQ with Q1 FY27. Click Total income or Net profit to see the rows behind them.
Standalone net profit was almost flat year on year. Total income rose 10.9% and revenue from operations rose 16.8%, but other income fell 21.1%, and net profit rose only 1.6%. Depreciation rose 19.1%, to ₹4.05 crore.
Against the previous quarter, net profit fell 14.1% while total income rose 3.2%. The tax rate was 26.7% of profit before tax, against 23.7% a year earlier and in the previous quarter.
The standalone results carry a derivative asset of ₹84.90 crore recognised on the acquisition date, with a fair value gain of nil in the quarter. The notes say the consequential impact of the Decision Point dispute is currently not determinable.
Inference
The filing states that the Decision Point consideration dispute is before the Madras High Court, which has been asked to appoint an arbitrator. The order is still awaited, and the company says it is committed to enforcing its contractual rights and completing the acquisition.
The filing does not say whether the 20% stake will be acquired, when, or what the final consideration will be. It also does not name a replacement for Mr. Rajan Sethuraman on the Risk Management Committee, and it does not state a dividend.
Filed with BSE on . Reference: Original filing (PDF)
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