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 Consolidated
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



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 Consolidated Consolidated
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 1317324000 5287177000
Other income 28820000 116675000
Total income 1346144000 5403852000
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 1446767000
(e) Finance costs 10228000 34219000
(f) Depreciation, depletion and amortisation expense 75446000 280270000
(f) Other Expenses
1 Other Expenses 448167000 1896525000
Total other expenses 448167000 1896525000
Total expenses 891057000 3657781000
3 Total profit before exceptional items and tax 455087000 1746071000
4 Exceptional items 0 0
5 Total profit before tax 455087000 1746071000
6 Tax expense
7 Current tax 119415000 466925000
8 Deferred tax -3783000 -11013000
9 Total tax expenses 115632000 455912000
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 339455000 1290159000
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 339455000 1290159000
17 Other comprehensive income net of taxes 2035000 1378000
18 Total Comprehensive Income for the period 341490000 1291537000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
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 2627490000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 22.74 86.44
Diluted earnings (loss) per share from continuing operations 22.74 86.44
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 22.74 86.44
Diluted earnings (loss) per share from continuing and discontinued operations 22.74 86.44
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 Consolidated
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 10000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 37465000
Total non-current financial assets 37475000
Deferred tax assets (net) 124907000
Other non-current assets 237426000
Total non-current assets 1366238000
2 Current assets
Inventories 0
Current financial asset
Current investments 771581000
Trade receivables, current 893299000
Cash and cash equivalents 317266000
Bank balance other than cash and cash equivalents 473040000
Loans, current 0
Other current financial assets 30185000
Total current financial assets 2485371000
Current tax assets (net) 0
Other current assets 641766000
Total current assets 3127137000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 4493375000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 149269000
Other equity 2627490000
Total equity attributable to owners of parent 2776759000
Non controlling interest 0
Total equity 2776759000
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 377491000
Total Trade payable 393351000
Other current financial liabilities 367540000
Total current financial liabilities 760891000
Other current liabilities 170974000
Provisions, current 70493000
Current tax liabilities (Net) 61937000
Deferred government grants, Current 0
Total current liabilities 1064295000
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 1716616000
Total equity and liabilites 4493375000
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 Consolidated Consolidated
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 Consolidated Consolidated
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
1 Exchange differences on translation of foreign operations 6197000 15892000
Total Amount of items that will be reclassified to profit and loss 6197000 15892000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 2035000 1378000



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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1746071000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 34219000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -124054000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -49307000
Adjustments for decrease (increase) in other non-current assets -47861000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 29171000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 5604000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 63065000
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 -4983000
Adjustments for provisions, non-current 17980000
Adjustments for other financial liabilities, current -50252000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 17720000
Adjustments for dividend income 27487000
Adjustments for interest income 37201000
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 13511000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 196665000
Net cash flows from (used in) operations 1942736000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 497105000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1445631000
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 27487000
Interest received 36222000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 47713000
Net cash flows from (used in) investing activities -77563000
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 -92940000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents -326000
Net increase (decrease) in cash and cash equivalents -93266000
Cash and cash equivalents cash flow statement at beginning of period 410532000
Cash and cash equivalents cash flow statement at end of period 317266000





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