Financial Statements of Subsidiaries

• Persistent Systems S.R.L. (Romania) - Q3FY24
• Persistent Systems Switzerland AG (Formerly known as PARX Werk AG) - Q3FY24
• Persistent Systems UK Limited (formerly known as Aepona Limited) - Q3FY24
• Persistent Telecom Solutions Inc - Q3FY24
• Software Corporation International LLC - Q3FY24
• Aepona Group Limited - Q3FY24

• CAPIOT Software Inc (Liquidated) - Q3FY24
• CAPIOT Software Private Limited - Q3FY24
• Digitalagility S. DE R.L. de C.V - Q3FY24
• MediaAgility Inc - Q3FY24
• MediaAgility India Private Limited - Q3FY24
• MediaAgility Pte Ltd - Q3FY24
• MediaAgility UK Ltd - Q3FY24

• Persistent Systems Australia Pty. Ltd (FKA Capiot Software Pty Ltd) - Q3FY24
• Persistent Systems Costa Rica Limitada (Formerly Known as DataClove IT Solutions Limitada) - Q3FY24
• Persistent Systems France SAS - Q3FY24
• Persistent Systems Germany GmbH - Q3FY24
• Persistent Systems Inc - Q3FY24
• Persistent Systems Israel Ltd - Q3FY24

• Persistent Systems Lanka (Private) Limited (Formerly known as Aepona Software (Private) Limited) - Q3FY24
• Persistent Systems Malaysia Sdn. Bhd - Q3FY24
• Persistent Systems México, S.A. de C.V - Q3FY24
• Persistent Systems Poland Sp. z o.o - Q3FY24
• Persistent Systems Pte Ltd - Q3FY24
• Persistent Systems S.R.L - Q3FY24

• Data Glove It Solutions Limitada - Q2FY24
• Digitalagility S. DE R.L. de C.V - Q2FY24
• MediaAgility India Private Limited - Q2FY24
• MediaAgility Pte Ltd. - Q2FY24
• MediaAgility UK Ltd. - Q2FY24
• MediaAgility, Inc. - Q2FY24
• Persistent Systems Lanka (Private) Limited - Q2FY24

• Persistent Systems Australia Pty. Ltd (FKA Capiot Software Pty Ltd) - Q2FY24
• Persistent Systems France SAS - Q2FY24
• Persistent Systems Israel Ltd. - Q2FY24
• Persistent Systems Malaysia Sdn. Bhd. - Q2FY24
• Persistent Systems México, S.A. de C.V. - Q2FY24

• Persistent Systems Poland Sp. z o.o. - Q2FY24
• Persistent Systems Pte Ltd. - Q2FY24
• Persistent Systems S.R.L. Romania - Q2FY24
• Persistent Systems S.R.L - Q2FY24
• Persistent Systems Switzerland AG (Formerly known as PARX Werk AG) - Q2FY24
• Persistent Systems Germany GmbH - Q2FY24

• Persistent Systems, Inc. - Q2FY24
• Software Corporation International LLC - Q2FY24
• Aepona Group Limited - Q2FY24
• CAPIOT Software Inc - Q2FY24
• CAPIOT Software Private Limited - Q2FY24
• Persistent Systems UK Limited (formerly known as Aepona Limited) - Q2FY24
• Persistent Telecom Solutions Inc - Q2FY24

• Persistent Systems Germany GmbH_Q1FY24
• Persistent Systems Inc_Q1FY24
• Persistent Systems Israel Ltd Q1FY24
• Persistent Systems Lanka (Private) Limited Q1FY24
• Persistent Systems Mexico, S.A. de C.V., Mexico Q1FY24
• Persistent Systems Poland s.p z.o.o Q1FY24
• Persistent Systems Pte. Ltd, Singapore Q1FY24
• Persistent Systems S.R.L Italy Q1FY24

• Persistent Systems S.R.L. (Romania) Q1FY24
• Persistent Systems Switzerland AG Q1FY24
• Persistent Systems UK Limited_Q1FY24
• Persistent Telecom Solutions, Inc Q1FY24
• Software Corporation International, USA Q1FY24
• Youperience GmbH_Q1FY24
• Youperience Limited UK (Dissolved) (Closing Financials)_Q1FY24
• Aepona Group Limited Q1FY24

• Capiot Software Inc., USA_Q1FY24
• Capiot software Pivate Limited, India_Q1FY24
• Data Glove IT Solutions Limitada, Costa Rica _Q1FY24
• Digitalagility S de RL de CV (Mexico) Q1FY24
• Fusion360 LLC, USA Q1FY24
• Malaysia Sdn. Bhd., Malaysia Q1FY24
• Mediaagility Inc Q1FY24

• MediaAgility India Q1FY24
• MediaAgility Pte Q1 FY24
• Mediaagility UK Q1FY24
• Parx Consulting GmbH Q1 FY24
• Persistent Systems Australia Pty Ltd. Q1FY24
• Persistent Systems France S.A.S Q1FY24

QUARTER 1

• Persistent Systems France Q1 FY22
• Persistent Systems Germany GMBH Q1 FY22
• Persistent Systems Inc. Q1 FY22
• Persistent Systems Israel Limited Q1 FY22
• Persistent Systems Lanka Private Limited Q1 FY22
• Persistent Systems Malaysia Q1 FY22
• Persistent Systems Mexico Q1 FY22
• Persistent Systems PTE Singapore Q1 FY22
• Persistent Systems SRL Italy Q1 FY22
• Persistent Systems Telecom Solutions Q1 FY22
• Youperience GmbH Q1 FY22
• Youperience Limited UK Q1 FY22
• Aepona Group Limited Q1 FY22
• Aepona Limited UK Q1 FY22
• Parx Consulting Q1 FY22
• Parx werk AG Q1 FY22

QUARTER 2

• Aepona Group Limited Q2 FY22
• Youperience Limited Q2 FY22
• Youperience GMBH Q2 FY22
• Persistent Systems Telecome Solutions Inc. Q2 FY22
• Persistent Systems SRL Italy Q2 FY22
• Persistent Systems PTE Singapore Q2 FY22
• Persistent Systems Mexico Q2 FY22
• Persistent Systems Malaysia Q2 FY22
• Persistent Systems Lanka Q2 FY22
• Persistent Systems Israel Q2 FY22
• Persistent Systems Inc. Q2 FY22
• Persistent Systems Germany GMBH Q2 FY22
• Persistent Systems France Q2 FY22
• Parx Werk AG Q2 FY22
• Parx Consulting GMBH Q2 FY22
• Aepona Limited UK Q2 FY22

QUARTER 3

• Persistent Systems Inc. Q3 FY22
• Persistent Systems Germany GMBH Q3FY22
• Persistent Systems France SAS-Q3FY22
• Parx Werk AG-Q3FY22
• PARX Consulting GmbH-Q3FY22
• Fusion 360 Q3 FY 22
• Aepona Limited UK Q3 FY22
• Aepona Group Limited Q3 FY22
• Youperience Limited UK Q3 FY22
• Youperience GmbH-Q3FY22
• Software Corporation International Q3 FY22
• Persistent Telecom Solutions Inc.-Q3FY22
• Persistent Systems S.R.L-Q3FY22
• Persistent Systems Pte Ltd.-Q3 FY22
• Persistent Systems Israel Ltd.-Q3FY22
• Persistent Systems Lanka Financials Q3FY22
• Persistent Systems Malaysia Sdn. Bhd.-Q3 FY22
• Persistent Systems Mexico, S.A. de C.V., Mexico-Q3FY22

QUARTER 4

• Persistent Systems Inc. - Q4 FY22
• Persistent Systems Pte Ltd. - Q4 FY22
• Persistent Systems France SAS - Q4 FY22
• Persistent Systems Malaysia Sdn. Bhd. - Q4 FY22
• Software Corporation International, USA-Q4FY22
• Persistent Systems S.r.l., Italy-Q4FY22
• Persistent Systems Germany GmbH - Q4 FY22
• Persistent Telecom Solutions Inc. - Q4 FY22
• Aepona Limited UK - Q4 FY22
• Aepona Group Limited Ireland-Q4FY22
• Fusion360 LLC, USA-Q4FY22
• Data Glove IT Solutions Limitada, Costa Rica-Q4FY22
• Persistent Systems Lanka (Private) Limited - Q4 FY22
• Persistent Systems Israel Ltd. - Q4 FY22
• Persistent Systems México, S.A. de C.V. - Q4 FY21
• Parx Werk AG-Q4FY2
• Capiot Software Pty Ltd, Australia-Q4FY22
• Capiot Inc. USA
• PARX Consulting GmbH-Q4FY22
• Youperience GmbH Q4FY22
• Youperience Limited, UK-Q4FY22
• Capiot Software Pte Ltd, Singapore-Q4FY22
• Capiot India Private Limited

QUARTER 1

• Persistent Systems Inc. - Q1 FY21
• Persistent Systems Pte Ltd. - Q1 FY21
• Persistent Systems France SAS - Q1 FY21
• Persistent Systems Malaysia Sdn. Bhd. - Q1 FY21
• Persistent Systems Germany GmbH - Q1 FY21
• Persistent Telecom Solutions Inc. - Q1 FY21
• Aepona Group Limited - Q1 FY21
• Aepona Limited - Q1 FY21
• Persistent Systems Lanka (Private) Limited - Q1 FY21
• Persistent Systems Israel Limited - Q1 FY21
• Persistent Systems México, S.A. de C.V. - Q1 FY 21
• Parx Werk AG - Q1 FY21
• PARX Consulting GmbH - Q1 FY21
• Youperience GmbH - Q1 FY21
• Youperience Limited - Q1 FY21

QUARTER 2

• Persistent Systems Inc. - Q2 FY21
• Persistent Systems Pte Ltd. - Q2 FY21
• Persistent Systems France SAS - Q2 FY21
• Persistent Systems Malaysia Sdn. Bhd. - Q2 FY21
• Persistent Systems Germany GmbH - Q2 FY21
• Persistent Telecom Solutions Inc. - Q2 FY21
• Aepona Group Limited - Q2 FY21
• Aepona Limited - Q2 FY21
• Persistent Systems Lanka (Private) Limited - Q2 FY21
• Persistent Systems Israel Ltd. - Q2 FY21
• Persistent Systems México, S.A. de C.V. - Q2 FY21
• Parx Werk AG - Q2 FY21
• PARX Consulting GmbH - Q2 FY21
• Youperience GmbH - Q2 FY21
• Youperience Limited - Q2 FY21

QUARTER 3

• Peristent Systems PTE Ltd - Q3FY21
• Persistent Systems France SAS - Q3FY21
• Persistent Systems Malaysia Sdn. Bhd. - Q3FY21
• Persistent Systems Germany GmbH - Q3FY21
• Persistent Telecom Solutions Inc. - Q3FY21
• Aepona Limited UK - Q3FY21
• Aepona Group Limited Ireland - Q3FY21
• Persistent Systems Lanka (Private) Limited - Q3FY21
• Persistent Systems Israel Ltd. - Q3FY21
• Persistent Systems México, S.A. de C.V. - Q3FY21
• Parx Werk AG - Q3FY21
• PARX Consulting GmbH - Q3FY21
• Youperience GmbH - Q3FY21
• Youperience Limited - Q3FY21

QUARTER 4

• Persistent Systems Pte Ltd. - Q4FY21
• Persistent Systems France SAS - Q4FY21
• Persistent Systems Malaysia Sdn. Bhd. - Q4FY21
• Persistent Systems Germany GmbH-Q4FY21
• Persistent Telecom Solutions Inc. - Q4FY21
• Aepona Group Limited irland - Q4FY21
• Aepona Limited UK - Q4FY21
• Persistent Systems Lanka (Private) Limited - Q4FY21
• Persistent Systems Israel Ltd - Q4FY21
• Persistent Systems Mexico SA de CV Mexico - Q4FY21
• Parx Werk AG - Q4FY21
• PARX Consulting GmbH - Q4FY21
• Youperience GmbH - Q4FY21
• Youperience Limited - Q4FY21

QUARTER 1

• Persistent Systems Inc. – Q1 FY20
• Persistent Systems Malaysia Sdn. Bhd. – Q1 FY20
• Aepona Holdings Limited – Q1 FY20
• Aepona Limited – Q1 FY20
• Persistent Systems Mexico, S.A de C.V. – Q1 FY20
• Persistent Systems Pte. Ltd. – Q1 FY20
• Persistent Systems Germany GmbH – Q1 FY20
• Aepona Group Limited – Q1 FY20
• Persistent Systems Lanka (Private) Limited – Q1 FY20
• Parx Werk AG – Q1 FY20
• Persistent Systems France S.A.S – Q1 FY20
• Persistent Telecom Solutions Inc. – Q1 FY20
• Valista Limited – Q1 FY20
• Persistent Systems Israel Limited – Q1 FY20
• Parx Consulting GmbH – Q1 FY20

QUARTER 2

• Persistent Systems Inc. – Q2 FY20
• Persistent Systems Malaysia Sdn. Bhd. – Q2 FY20
• Aepona Limited (Dissolved) – Q2 FY20
• Aepona Limited – Q2 FY20
• Persistent Systems Mexico, S.A de C.V. – Q2 FY20
• Youperience Germany GMBH – Q2 FY20
• Persistent Systems Pte. Ltd. – Q2 FY20
• Persistent Systems Germany GmbH – Q2 FY20
• Aepona Group Limited – Q2 FY20
• Persistent Systems Lanka (Private) Limited – Q2 FY20
• Parx Werk AG – Q2 FY20
• Youperience Limited, UK – Q4 FY20
• Persistent Systems France S.A.S. – Q2 FY20
• Persistent Telecom Solutions Inc. – Q2 FY20
• Valista Limited (In Liquidation) – Q2 FY20
• Persistent Systems Israel Limited – Q2 FY20
• Parx Consulting GmbH – Q2 FY20

QUARTER 4

• Persistent Systems Inc. – Q4 FY20
• Persistent Systems Malaysia Sdn. Bhd. – Q4 FY20
• Aepona Limited – Q4 FY20
• Persistent Systems Mexico, S.A de C.V. – Q4 FY20
• Youperience GMBH – Q4 FY20
• Persistent Systems Pte. Ltd. – Q4 FY20
• Persistent Systems Germany GmbH – Q4 FY20
• Aepona Group Limited – Q4 FY20
• Persistent Systems Lanka (Private) Limited – Q4 FY20
• Persistent Systems France S.A.S. – Q4 FY20
• Persistent Telecom Solutions Inc. – Q4 FY20
• Parx Werk AG – Q4 FY20
• Youperience Limited – Q4 FY20
• Persistent Systems France S.A.S. – Q4 FY20
• Persistent Telecom Solutions Inc. – Q4 FY20
• Valista Limited (In Liquidation) – Q4 FY20
• Persistent Systems Israel Limited – Q4 FY20
• Parx Consulting GmbH – Q4 FY20

QUARTER 1

• Persistent Systems Inc. – Q1 FY19
• Persistent Systems Malaysia Sdn. Bhd. – Q1 FY19
• Akshat Corporation (dba RGen Solutions) – Q1 FY19
• Valista Limited – Q1 FY19
• Persistent Systems Israel Limited – Q1 FY19
• Persistent Systems Pte. Ltd. – Q1 FY19
• Persistent Systems Germany GmbH – Q1 FY19
• Aepona Holdings Limited – Q1 FY19
• Parx Consulting GmbH – Q1 FY19
• Aepona Limited – Q1 FY19
• Persistent Systems Mexico, S.A de C.V. – Q1 FY19
• Persistent Systems France S.A.S – Q1 FY19
• Persistent Telecom Solutions Inc. – Q1 FY19
• Aepona Group Limited – Q1 FY19
• Persistent Systems Lanka (Private) Limited – Q1 FY19
• Parx Werk AG – Q1 FY19

QUARTER 2

• Persistent Systems Inc. – Q2 FY19
• Persistent Systems Malaysia Sdn. Bhd. – Q2 FY19
• Akshat Corporation (dba RGen Solutions) – Q2 FY19
• Valista Limited – Q2 FY19
• Persistent Systems Israel Limited – Q2 FY19
• Parx Consulting GmbH – Q2 FY19
• Persistent Systems Pte. Ltd. – Q2 FY19
• Persistent Systems Germany GmbH – Q2 FY19
• Aepona Holdings Limited – Q2 FY19
• Aepona Limited – Q2 FY19
• Persistent Systems Mexico, S.A de C.V. – Q2 FY19
• Herald Technologies Inc. – Q2 FY19
• Persistent Systems France S.A.S – Q2 FY19
• Persistent Telecom Solutions Inc. – Q2 FY19
• Aepona Group Limited – Q2 FY19
• Persistent Systems Lanka (Private) Limited – Q2 FY19
• Parx Werk AG – Q2 FY19

QUARTER 3

• Persistent Systems Inc. – Q3 FY19
• Persistent Systems Malaysia Sdn. Bhd. – Q3 FY19
• Akshat Corporation (dba RGen Solutions) – Q3 FY19
• Valista Limited – Q3 FY19
• Persistent Systems Israel Limited – Q3 FY19
• Parx Consulting GmbH – Q3 FY19
• Persistent Systems Pte. Ltd. – Q3 FY19
• Persistent Systems Germany GmbH – Q3 FY19
• Aepona Holdings Limited – Q3 FY19
• Aepona Limited – Q3 FY19
• Persistent Systems Mexico, S.A de C.V. – Q3 FY19
• Herald Technologies Inc. – Q3 FY19
• Persistent Systems France S.A.S – Q3 FY19
• Persistent Telecom Solutions Inc. – Q3 FY19
• Aepona Group Limited – Q3 FY19
• Persistent Systems Lanka (Private) Limited – Q3 FY19
• Parx Werk AG – Q3 FY19

QUARTER 4

• Persistent Systems Inc. – Q4 FY19
• Persistent Systems Malaysia Sdn. Bhd. – Q4 FY19
• Aepona Holdings Limited – Q4 FY19
• Persistent Systems Mexico, S.A de C.V. – Q4 FY19
• Herald Technologies Inc. – Q4 FY19
• Persistent Systems Pte. Ltd. – Q4 FY19
• Persistent Systems Germany GmbH – Q4 FY19
• Aepona Group Limited – Q4 FY19
• Persistent Systems Lanka (Private) Limited – Q4 FY19
• Parx Werk AG – Q4 FY19
• Persistent Systems France S.A.S – Q4 FY19
• Persistent Telecom Solutions Inc. – Q4 FY19
• Valista Limited – Q4 FY19
• Persistent Systems Israel Limited – Q4 FY19
• Parx Consulting GmbH – Q4 FY19

QUARTER 1

• Persistent Systems, Inc. – Q1 FY18
• Persistent Systems Malaysia Sdn. Bhd. – Q1 FY18
• Akshat Corporation (dba RGen Solutions) – Q1 FY18
• Valista Limited – Q1 FY18
• Persistent Systems Israel Limited – Q1
• Persistent Systems Pte. Ltd. – Q1 FY18
• Persistent Systems Germany GmbH – Q1 FY18
• Aepona Holdings Limited – Q1 FY18
• Aepona Limited – Q1 FY18
• Persistent Systems Mexico, S.A de C.V. – Q1 FY18
• Persistent Systems France S.A.S – Q1 FY18
• Persistent Telecom Solutions Inc. – Q1 FY18
• Aepona Group Limited – Q1 FY18
• Persistent Systems Lanka (Private) Limited – Q1 FY18

QUARTER 2

• Persistent Systems, Inc. – Q2 FY18
• Persistent Systems Malaysia Sdn. Bhd. – Q2 FY18
• Akshat Corporation (dba RGen Solutions) – Q2 FY18
• Valista Limited – Q2 FY18
• Persistent Systems Israel Limited – Q2 FY18
• Persistent Systems Pte. Ltd. – Q2 FY18
• Persistent Systems Germany GmbH – Q2 FY18
• Aepona Holdings Limited – Q2 FY18
• Aepona Limited – Q2 FY18
• Persistent Systems Mexico, S.A de C.V. – Q2 FY18
• Persistent Systems France S.A.S – Q2 FY18
• Persistent Telecom Solutions Inc. – Q2 FY18
• Aepona Group Limited – Q2 FY18
• Persistent Systems Lanka (Private) Limited – Q2 FY18

QUARTER 3

• Persistent Systems, Inc. – Q3 FY18
• Persistent Systems Malaysia Sdn. Bhd. – Q3 FY18
• Akshat Corporation (dba RGen Solutions) – Q3 FY18
• Valista Limited – Q3 FY18
• Persistent Systems Israel Limited – Q3 FY18
• Persistent Systems Pte. Ltd. – Q3 FY18
• Persistent Systems Germany GmbH – Q3 FY18
• Aepona Holdings Limited – Q3 FY18
• Aepona Limited – Q3 FY18
• Persistent Systems Mexico, S.A de C.V. – Q3 FY18
• Persistent Systems France S.A.S – Q3 FY18
• Persistent Telecom Solutions Inc. – Q3 FY18
• Aepona Group Limited – Q3 FY18
• Persistent Systems Lanka (Private) Limited – Q3 FY18

QUARTER 4

• Persistent Systems Inc. – Q4 FY18
• Persistent Systems Malaysia Sdn. Bhd. – Q4 FY18
• Akshat Corporation (dba RGen Solutions) – Q4 FY18
• Valista Limited – Q4 FY18
• Persistent Systems Israel Limited – Q4 FY18
• Persistent Systems Pte. Ltd. – Q4 FY18
• Persistent Systems Germany GmbH – Q4 FY18
• Aepona Holdings Limited – Q4 FY18