We wish to inform you that the Board of Directors, at its meeting held on August 2, 2026, commenced at 0800 Hrs. (IST) and concluded at 1430 Hrs. (IST), approved the Audited Financial ....

NSE & BSE / 2026-27 / 093 August 2, 2026 The Manager The Manager Corporate Services, Corporate Services, National Stock Exchange of India Limited BSE Limited Exchange Plaza, Bandra Kurla Complex, P J Towers, Dalal Street, Bandra (E), Mumbai 400 051 Mumbai 400 001 Ref: Symbol: PERSISTENT Ref: Scrip Code: 533179 Dear Sir/Madam, Sub: Outcome of the Board Meeting held on August 1, 2026, and concluded on August 2, 2026 Ref: Our earlier Intimation under Regulation 29 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 bearing Ref. No. NSE & BSE / 2026-27 / 090 dated July 17, 2026 Pursuant to the above-referred intimation, we wish to inform you that the Board of Directors, at its meeting held on August 2, 2026, commenced at 0800 Hrs. (IST) and concluded at 1430 Hrs. (IST), has inter-alia taken the following decisions: Approval of the Audited Financial Results for the quarter ended June 30, 2026 Pursuant to Regulation 33 and all other applicable regulations, if any of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (the ‘SEBI (LODR’) Regulations, 2015), the Audited Financial Results for the quarter ended June 30, 2026, have been approved. Accordingly, we enclose the following documents: 1. Auditors’ Report dated August 2, 2026, on the Consolidated Financial Results of the Company for the quarter ended June 30, 2026; 2. Consolidated Financial Results of the Company for the quarter ended June 30, 2026; 3. Auditors’ Report dated August 2, 2026, on the Standalone Financial Results of the Company for the quarter ended June 30, 2026; 4. Standalone Financial Results of the Company for the quarter ended June 30, 2026. This is for your information and record. Please acknowledge the receipt. Thanking you, Yours Sincerely, For Persistent Systems Limited Amit Atre Company Secretary ICSI Membership No.: A20507 Encl: As above Persistent Systems Limited, Bhageerath, 402 Senapati Bapat Road, Pune 411 016, Maharashtra, India CIN - L72300PN1990PLC056696 Tel: +91 (20) 670 35555 | Fax - +91 (20) 6703 6003 | E-mail - info@persistent.com | Website - www.persistent.com B S R & Co. LLP 8th Floor, Unit 802, Godrej Koregaon Park North Main Road, Mundhwa Pune, Maharashtra, 411001 Chartered Accountants Telephone: +91 (20) 4061 2200 Independent Auditor’s Report To the Board of Directors of Persistent Systems Limited Report on the audit of the Standalone Financial Results Opinion We have audited the accompanying standalone quarterly financial results of Persistent Systems Limited (“the Company”) for the quarter ended 30 June 2026, (in which are included condensed interim financial statements of an Employee Stock Option Plan trust ("ESOP Trust")) attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations"). In our opinion and to the best of our information and according to the explanations given to us, these standalone financial results: a. are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and b. give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable accounting standards, and other accounting principles generally accepted in India, of the net profit and other comprehensive income and other financial information for the quarter ended 30 June 2026. Basis for Opinion We conducted our audit in accordance with the Standards on Auditing (“SAs”) specified under section 143(10) of the Companies Act, 2013 (“the Act”). Our responsibilities under those SAs are further described in the Auditor’s Responsibilities for the Audit of the StandaloneFinancial Results section of our report. We are independent of the Company, in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act, and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us, is sufficient and appropriate to provide a basis for our opinion. Management’s and Board of Directors’/Board of Trustees’ Responsibilities for the Standalone Financial Results These quarterly financial results have been prepared on the basis of the interim financial statements. The Company’s Management and the Board of Directors are responsible for the preparation of these standalone financial results that give a true and fair view of the net profit/ loss and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, ‘Interim Financial Reporting’ prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The respective Management and Board of Directors of the Company/Board of Trustees of the ESOP Trust are responsible for maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the company/ESOP trust and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring accuracy and completeness of the accounting records, relevant to Registered Office: B S R & Co. (a partnership firm with Registration No. BA61223) converted into B S R & Co. LLP (a 14th Floor, Central B Wing and North C Wing, Nesco IT Park 4, Nesco Limited Liability Partnership with LLP Registration No. AAB-8181) with effect from October 14, 2013 Center, Western Express Highway, Goregaon (East), Mumbai - 400063 Page 1 of 3 B S R & Co. LLP Independent Auditor’s Report (Continued) Persistent Systems Limited the preparation and presentation of the standalone financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error. In preparing the standalone financial results, the respective Management and the Board of Directors/Board of Trustees are responsible for assessing the company/ESOP trust’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the respective Board of Directors/Board of Trustees either intends to liquidate the company/ESOP trust or to cease operations, or has no realistic alternative but to do so. The respective Board of Directors/Board of Trustees are responsible for overseeing the financial reporting process of the company/ESOP trust. Auditor’s Responsibilities for the Audit of the Standalone Financial Results Our objectives are to obtain reasonable assurance about whether the standalone financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these standalone financial results. As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: – Identify a [Showing first 8,000 characters — download PDF for full document]