Integrated Filing — IndAS



General information about company
Scrip Code 532268
NSE Symbol ACCELYA
MSEI Symbol NOTLISTED
ISIN INE793A01012
Name of company ACCELYA SOLUTIONS INDIA LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Jul-2024
Date of end of financial year 30-Jun-2025
Date of board meeting when results were approved 31-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Travel and Transportation
Start date and time of board meeting 31-Jul-2025   12:45:00
End date and time of board meeting 31-Jul-2025   18:05:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2024-07-26
Indicate Company website link for updated RPT policy of the Company www.accelya.com
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Company has not accepted loans neither issued debt securities during the Financial Year.



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025 01-Jul-2024
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 1265953000 5012332000
Other income 50590000 175601000
Total income 1316543000 5187933000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 357216000 1442494000
(e) Finance costs 10228000 34213000
(f) Depreciation, depletion and amortisation expense 75446000 280270000
(f) Other Expenses
1 Other Expenses 420068000 1692257000
Total other expenses 420068000 1692257000
Total expenses 862958000 3449234000
3 Total profit before exceptional items and tax 453585000 1738699000
4 Exceptional items 0 0
5 Total profit before tax 453585000 1738699000
6 Tax expense
7 Current tax 113275000 444566000
8 Deferred tax -3783000 -9536000
9 Total tax expenses 109492000 435030000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 344093000 1303669000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 344093000 1303669000
17 Other comprehensive income net of taxes -4162000 -14514000
18 Total Comprehensive Income for the period 339931000 1289155000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 149269000 149269000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 2428520000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 23.05 87.34
Diluted earnings (loss) per share from continuing operations 23.05 87.34
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 23.05 87.34
Diluted earnings (loss) per share from continuing and discontinued operations 23.05 87.34
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Jul-2024
Date of end of reporting period 30-Jun-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 701504000
Capital work-in-progress 250000
Investment property 0
Goodwill 0
Other intangible assets 116592000
Intangible assets under development 148084000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 120890000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 36566000
Total non-current financial assets 157456000
Deferred tax assets (net) 124907000
Other non-current assets 231111000
Total non-current assets 1479904000
2 Current assets
Inventories 0
Current financial asset
Current investments 771581000
Trade receivables, current 894313000
Cash and cash equivalents 9745000
Bank balance other than cash and cash equivalents 473040000
Loans, current 0
Other current financial assets 51052000
Total current financial assets 2199731000
Current tax assets (net) 0
Other current assets 566718000
Total current assets 2766449000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 4246353000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 149269000
Other equity 2428520000
Total equity attributable to owners of parent 2577789000
Non controlling interest
Total equity 2577789000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 412332000
Total non-current financial liabilities 412332000
Provisions, non-current 91341000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 148648000
Total non-current liabilities 652321000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 15860000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 342981000
Total Trade payable 358841000
Other current financial liabilities 367540000
Total current financial liabilities 726381000
Other current liabilities 160556000
Provisions, current 70493000
Current tax liabilities (Net) 58813000
Deferred government grants, Current 0
Total current liabilities 1016243000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 1668564000
Total equity and liabilites 4246353000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025 01-Jul-2024
Date of end of reporting period 30-Jun-2025 30-Jun-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025 01-Jul-2024
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of defined benefit obligation -5562000 -19395000
2 Income tax relating to above item 1400000 4881000
Total Amount of items that will not be reclassified to profit and loss -4162000 -14514000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -4162000 -14514000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jul-2024
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1738699000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 34213000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -31309000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -80860000
Adjustments for decrease (increase) in other non-current assets -53225000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 6887000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 95111000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 80691000
Adjustments for increase (decrease) in other non-current liabilities 76270000
Adjustments for depreciation and amortisation expense 280270000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 2048000
Adjustments for provisions, non-current 17673000
Adjustments for other financial liabilities, current -50551000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 13711000
Adjustments for dividend income 88465000
Adjustments for interest income 36761000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 15589000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 281292000
Net cash flows from (used in) operations 2019991000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 473180000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1546811000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 3542000
Purchase of property, plant and equipment 63598000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 128929000
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 67593000
Interest received 35782000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 2252000
Net cash flows from (used in) investing activities -83358000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 0
Payments of lease liabilities 117645000
Dividends paid 1343363000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -1461008000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 2445000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents 2445000
Cash and cash equivalents cash flow statement at beginning of period 7300000
Cash and cash equivalents cash flow statement at end of period 9745000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Deloitte Haskins & Sells LLP Yes 31-Jul-2027


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Accelya Solutions India Limited Accelya World S L U Fellow Subsidiary Sale of goods or services 820500000 NA 376959000 200299000 181268000
2 Accelya Solutions India Limited Accelya Middle East FZE Fellow Subsidiary Sale of goods or services 633500000 NA 316371000 121241000 108510000
3 Accelya Solutions India Limited Accelya Services India Pvt Ltd Fellow Subsidiary Sale of goods or services 40000000 NA 16506000 14744000 5640000
4 Accelya Solutions India Limited Accelya US Inc Fellow Subsidiary Sale of goods or services 42000000 NA 10190000 3617000 5274000
5 Accelya Solutions India Limited Accelya Global Limited Intermediate Holding Sale of goods or services 92500000 NA 45417000 22858000 21870000
6 Accelya Solutions India Limited Accelya World S L U Fellow Subsidiary Purchase of goods or services 45000000 NA 5076000 6308000 2556000
7 Accelya Solutions India Limited Accelya Middle East FZE Fellow Subsidiary Purchase of goods or services 82000000 NA 36184000 21780000 18213000
8 Accelya Solutions India Limited Accelya US Inc Fellow Subsidiary Purchase of goods or services 24000000 NA 0 0 0
9 Accelya Solutions India Limited Accelya Global Limited Intermediate Holding Purchase of goods or services 840000000 NA 416838000 194125000 237615000
10 Accelya Solutions India Limited Accelya Services India Pvt Ltd Fellow Subsidiary Purchase of goods or services 40000000 NA 13053000 4342000 4351000
11 Accelya Solutions India Limited Accelya World S L U Fellow Subsidiary Any other transaction Claim raised for expenses 30500000 NA 16606000 0 0
12 Accelya Solutions India Limited Accelya World S L U Fellow Subsidiary Any other transaction Claim received for expenses 4000000 NA 0 0 0
13 Accelya Solutions India Limited Accelya Middle East FZE Fellow Subsidiary Any other transaction Claim raised for expenses 82500000 NA 59576000 0 0
14 Accelya Solutions India Limited Accelya Middle East FZE Fellow Subsidiary Any other transaction Claim received for expenses 2000000 NA 0 0 0
15 Accelya Solutions India Limited Accelya Services India Pvt Ltd Fellow Subsidiary Any other transaction Claim raised for expenses 100000000 NA 32085000 0 0
16 Accelya Solutions India Limited Accelya US Inc Fellow Subsidiary Any other transaction Claim raised for expenses 10000000 NA 1789000 0 0
17 Accelya Solutions India Limited Accelya Global Limited Intermediate Holding Any other transaction Claim raised for expenses 10000000 NA 1277000 0 0
18 Accelya Solutions India Limited Accelya Global Limited Intermediate Holding Any other transaction Claim received for expenses 57500000 NA 26767000 0 0
19 Accelya Solutions India Limited Accelya Services India Pvt Ltd Fellow Subsidiary Any other transaction Claim received for expenses 40000000 NA 17495000 0 0
20 Accelya Solutions India Limited Accelya US Inc Fellow Subsidiary Any other transaction Claim received for expenses 260000000 NA 35914000 0 35469000
21 Accelya Solutions India Limited Accelya Employee Welfare Trust Other Related Party Any other transaction Other related party transaction 40200000 NA 40106000 0 0
22 Accelya Solutions Americas Inc. Accelya World S L U Fellow Subsidiary Purchase of goods or services 65000000 Since value of the transactions entered into by Accelya Solutions Americas Inc (wholly owned subsidiary of the Co.)with its related party does not exceed 10% of the annual consolidated turnover of the Company, as per the Second proviso to regulation 23 (2)(b), approval of audit committee is not required. 12559000 6679000 6178000
23 Accelya Solutions Americas Inc. Accelya US Inc Fellow Subsidiary Purchase of goods or services Since value of the transactions entered into by Accelya Solutions Americas Inc (wholly owned subsidiary of the Co.)with its related party does not exceed 10% of the annual consolidated turnover of the Company, as per the Second proviso to regulation 23 (2)(b), approval of audit committee is not required. 0 0 0
24 Accelya Solutions Americas Inc. Accelya Global Limited Intermediate Holding Purchase of goods or services Since value of the transactions entered into by Accelya Solutions Americas Inc (wholly owned subsidiary of the Co.)with its related party does not exceed 10% of the annual consolidated turnover of the Company, as per the Second proviso to regulation 23 (2)(b), approval of audit committee is not required. 0 0 0
25 Accelya Solutions UK Limited Accelya World S L U Fellow Subsidiary Purchase of goods or services 293220000 Since value of the transactions entered into by Accelya Solutions UK Ltd (wholly owned subsidiary of the Co.)with its related party does not exceed 10% of the annual consolidated turnover of the Company, as per the Second proviso to regulation 23 (2)(b), approval of audit committee is not required. 61729000 45993000 27410000
26 Accelya Solutions UK Limited Accelya World S L U Fellow Subsidiary Sale of goods or services 43500000 Since value of the transactions entered into by Accelya Solutions UK Ltd (wholly owned subsidiary of the Co.)with its related party does not exceed 10% of the annual consolidated turnover of the Company, as per the Second proviso to regulation 23 (2)(b), approval of audit committee is not required. 13755000 0 9175000
27 Accelya Solutions UK Limited Accelya Global Limited Intermediate Holding Purchase of goods or services Since value of the transactions entered into by Accelya Solutions UK Ltd (wholly owned subsidiary of the Co.)with its related party does not exceed 10% of the annual consolidated turnover of the Company, as per the Second proviso to regulation 23 (2)(b), approval of audit committee is not required. 0 0 0
28 Accelya Solutions UK Limited Accelya US Inc Fellow Subsidiary Purchase of goods or services Since value of the transactions entered into by Accelya Solutions UK Ltd (wholly owned subsidiary of the Co.)with its related party does not exceed 10% of the annual consolidated turnover of the Company, as per the Second proviso to regulation 23 (2)(b), approval of audit committee is not required. 0 0 0
29 Accelya Solutions India Limited Accelya Holding world SLU Holding Company Any other transaction Dividend Paid 0 NA 557165000 0 0
30 Accelya Solutions India Limited Gurudas Vasudev Shenoy Key management personnel Any other transaction Dividend Paid 0 NA 8000 0 0
31 Accelya Solutions India Limited Gurudas Vasudev Shenoy Key management personnel Any other transaction Remuneration 0 NA 9745000 0 0
32 Accelya Solutions India Limited Uttamkumar Bhati Key management personnel Any other transaction Remuneration 0 NA 5623000 0 0
33 Accelya Solutions India Limited Ninad Umranikar Key management personnel Any other transaction Remuneration 0 NA 2635000 0 0
34 Accelya Solutions India Limited Meena Jagtiani Key management personnel Any other transaction Sitting fees and Commission 0 NA 1050000 0 0
35 Accelya Solutions India Limited Saurav Adhikari Key management personnel Any other transaction Sitting fees and Commission 0 NA 1050000 0 0
36 Accelya Solutions India Limited Ravindran Menon Key management personnel Any other transaction Sitting fees and Commission 0 NA 1050000 0 0
37 Accelya Solutions India Limited Saurav Adhikari Key management personnel Any other transaction Claims received for expenses 0 NA 9000 0 0
38 Accelya Solutions Americas Inc. Saurav Adhikari Key management personnel Any other transaction Sitting fees and Commission 0 NA 429000 0 0
Total value of transaction during the reporting period 2135016000