Integrated Filing — IndAS



General information about company
Scrip Code 543638
NSE Symbol TRACXN
MSEI Symbol NOTLISTED
ISIN INE0HMF01019
Name of company TRACXN TECHNOLOGIES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Platform Subscription
Start date and time of board meeting 07-Aug-2025   14:30:00
End date and time of board meeting 07-Aug-2025   14:54:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(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
(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.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(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?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
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? Yes



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
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated 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 212033000
Other income 16822000
Total income 228855000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 189514000
(e) Finance costs 0
(f) Depreciation, depletion and amortisation expense 304000
(f) Other Expenses
1 Cloud Hosting Charges 5828000 5828000
2 Rent 5712000 5712000
3 Data Extraction Charges 2260000 2260000
4 Professional and Consultancy fees 1542000 1542000
5 Information Technologies Expenses (including software license) 2111000 2111000
6 Marketing expenses 1966000 1966000
7 Payment to auditors [Refer note below] 836000 836000
8 Bank and Payment Gateway Charges 730000 730000
9 Repair and Maintenance - Others 788000 788000
10 Other expenses 2748000 2748000
Total other expenses 24521000
Total expenses 214339000
3 Total profit before exceptional items and tax 14516000
4 Exceptional items 0
5 Total profit before tax 14516000
6 Tax expense
7 Current tax 1219000
8 Deferred tax 2100000
9 Total tax expenses 3319000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 11197000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 11197000
17 Other comprehensive income net of taxes -1084000
18 Total Comprehensive Income for the period 10113000
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 107113000
Face value of equity share capital 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.1
Diluted earnings (loss) per share from continuing operations 0.1
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.1
Diluted earnings (loss) per share from continuing and discontinued operations 0.1
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Note to Adjustment Other income includes other gains losses net because no separate head for the same is provided. The Other income is Rs. 16.00 lakhs and Other gains losses net is Rs. 152.22 lakhs. n nNotes: n1 This Statement of Unaudited Financial Results for the quarter ended June 30, 2025, have been prepared in accordance with the recognition and measurement principles laid down in Ind AS 34 Interim Financial Reporting under Section 133 of Companies Act, 2013, and other accounting principles generally accepted in India, read with the relevant rules issued thereunder and in terms of the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations, 2015, as amended Listing Regulations. n n2 The Company has, at various grant dates issued ESOPs to its employees at an exercise price equal to the face value of the Companys share, which were approved by the Nomination and Remuneration Committee and the Board of Directors. For the quarter ended June 30, 2025, an amount of Rs. 62.60 Lakhs March 31, 2025: Rs. 129.75 Lakhs has been recorded as employee stock option expense based on requirements in Ind AS 102, Share-based payments. The ESOPs granted and outstanding as at June 30, 2025, aggregates to 4,132,803 March 31, 2025: 4,666,558. n n3 During the quarter ended March 31, 2025 the management had reassessed the recoverability of deferred tax assets on carry forward business losses based on the availability of future taxable profits and had reversed deferred tax assets amounting to Rs.813.60 Lakhs. As at June 30, 2025, management has reviewed the recoveribility of deferred tax assets and concluded that no further adjustments are required. n n4 During the current quarter ended June 30, 2025, the Board of Directors approved a buyback of equity shares in accordance with the provisions of Section 68 of the Companies Act, 2013 and SEBI (Buy-Back of Securities) Regulations, 2018. Special resolution through postal ballot was passed by the members of the Company on July 3, 2025 approving the Buyback. The Company is in the process of completing this transaction as of the reporting date. As of the reporting date, only expenses directly attributable to the buyback process have been incurred and accounted for. The extinguishment of shares is pending and is expected to be completed in due course within the stipulated timelines. n n5 The figures for the quarter ended March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of that financial year which were subjected to review by the statutory auditors. n n6 The Companys operations relate to only one reportable segment viz Platform Subscription. Accordingly, no separate disclosure of segment information is required. n n7 The Statement of unaudited Financial Results for the quarter ended June 30, 2025 has been reviewed and recommended by the audit committee on August 7, 2025 and thereafter approved by the Board of Directors in their meeting held on August 7, 2025. n n8 The Company does not have any subsidiary associate joint venture company. n n9 Potentially issuable equity shares, on account or share options issued to employees, that could potentially dilute basic earnings per share, are not included in the calculation of diluted earnings per share if they are anti-dilutive for the period presented. n n10 The Investors can visit the companys website www.tracxn.com for updated information. n



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


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
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated 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 Textual Information(2)



Text Block
Textual Information(2) The Companys operations relate to only one reportable segment viz Platform Subscription. Accordingly, no separate disclosure of segment information is required.



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
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Gain/ (loss) on remeasurement of post employment benefit obligations -1448000 -1448000
2 Tax impact on the above 364000 364000
Total Amount of items that will not be reclassified to profit and loss -1084000
2 Income tax relating to items that will not be reclassified to profit or loss 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
5 Total Other comprehensive income -1084000





Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 0