Integrated Filing — IndAS



General information about company
Scrip Code 544133
NSE Symbol EXICOM
MSEI Symbol NOTLISTED
ISIN INE777F01014
Name of company EXICOM TELE-SYSTEMS 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 11-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-Aug-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 Multi segment
Description of single segment
Start date and time of board meeting 11-Aug-2025   14:30:00
End date and time of board meeting 11-Aug-2025   16:00:00
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
During the quarter under review there is no default in the payment of outstanding Loans / revolving facilities, Unlisted debt securities.



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 1506597000
Other income 120293000
Total income 1626890000
2 Expenses
(a) Cost of materials consumed 948418000
(b) Purchases of stock-in-trade 66000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 39517000
(d) Employee benefit expense 181371000
(e) Finance costs 132854000
(f) Depreciation, depletion and amortisation expense 61698000
(f) Other Expenses
1 Manufacturing Expenses 25742000 25742000
2 Other Expenses 223503000 223503000
Total other expenses 249245000
Total expenses 1613169000
3 Total profit before exceptional items and tax 13721000
4 Exceptional items -88699000
5 Total profit before tax -74978000
6 Tax expense
7 Current tax 0
8 Deferred tax 2542000
9 Total tax expenses 2542000
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 -77520000
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 -77520000
17 Other comprehensive income net of taxes 3957000
18 Total Comprehensive Income for the period -73563000
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 1209389000
Face value of equity share capital 10
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 -0.64
Diluted earnings (loss) per share from continuing operations -0.64
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 -0.64
Diluted earnings (loss) per share from continuing and discontinued operations -0.64
24 Debt equity ratio 0.0071
25 Debt service coverage ratio 0.0019
26 Interest service coverage ratio 0.0047
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes: n n1. The above Un-Audited Standalone And Consolidated Financial Results for the first quarter ended June 30, 2025 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on August 11, 2025. n n2. The above Financial Results are in compliance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time. n nFor complete notes , refer financial result as of Quarter ended on June 30, 2025 uploaded on Stock Exchange(s) and website of the Company.



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)
1 Critical Power 978196000 978196000
2 EV Charger 528401000 528401000
Total Segment Revenue 1506597000
Less: Inter segment revenue
Revenue from operations 1506597000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Critical Power 77834000 77834000
2 EV Charger 68741000 68741000
Total Profit before tax 146575000
i. Finance cost 132854000 132854000
ii. Other Unallocable Expenditure net off Unallocable income 88699000 88699000
Profit before tax -74978000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Critical Power 6037336000 6037336000
2 EV Charger 8333224000 8333224000
Total Segment Asset 14370560000 14370560000
Un-allocable Assets 0 0
Net Segment Asset 14370560000 14370560000
4 Segment Liabilities
Segment Liabilities
1 Critical Power 4708821000 4708821000
2 EV Charger 3154371000 3154371000
Total Segment Liabilities 7863192000 7863192000
Un-allocable Liabilities 0 0
Net Segment Liabilities 7863192000 7863192000
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
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 Re-measurement gains/(loss) on defined benefits plans 3161000 3161000
Total Amount of items that will not be reclassified to profit and loss 3161000
2 Income tax relating to items that will not be reclassified to profit or loss -796000
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 3957000





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 02-Mar-2024
Amount Raised 4000000000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable CARE RATINGS LIMITED
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review NA
Comments of the auditors, if any NA
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Part -financing the cost towards setting up of production /assembly lines at the plant manufacturing facility at Telangana Not Applicable 1514700000 0 1019400000 0 No fresh amount was raised during the quarter ended on June 30, 2025 and this statement of deviation is filed with respect to funds raised by the Company through IPO in March 2024. The company has incurred Rs.18.76 crore during Q1FY26 primarily towards building construction & civil work and also procurement of machines for EV charging and critical power production capacity. The Utilization of funds has been slightly delayed. The Board has approved the extension of utilization upto March 31 2026.
2 Re-payment /prepayment, in part or full, of certain borrowings of our Company Not Applicable 503000000 0 503000000 0 No fresh amount was raised during the quarter ended on June 30, 2025 and this statement of deviation is filed with respect to funds raised by the Company through IPO in March 2024. Object completed.
3 Part funding incremental working capital requirements Not Applicable 690000000 0 483500000 0 No fresh amount was raised during the quarter ended on June 30, 2025 and this statement of deviation is filed with respect to funds raised by the Company through IPO in March 2024. The Company has spent Rs.13.39 crore during Q1FY26 towards working capital requirements of the company primarily including import and procurement of EV batteries and rectifiers. The deliveries against the advance purchase order has commenced from Q1 FY26. The Board has approved the extension of utilization upto March 31 2026.
4 Investment in R & D and product development Not Applicable 400000000 0 64100000 0 No fresh amount was raised during the quarter ended on June 30, 2025 and this statement of deviation is filed with respect to funds raised by the Company through IPO in March 2024. The company has spent Rs.2.68 crore during Q1FY26 towards employee cost and EV charging testing fee. The Company is undertaking R&D initiative funded through internal accruals. Major R&D project focused on new products are in place. The Board has approved the extension of utilization upto March 31 2026.
5 General Corporate purpose Not Applicable 603600000 0 603600000 0 No fresh amount was raised during the quarter ended on June 30, 2025 and this statement of deviation is filed with respect to funds raised by the Company through IPO in March 2024. Object completed.
6 Offer Expenses Not Applicable 288700000 0 244700000 0 No fresh amount was raised during the quarter ended on June 30, 2025 and this statement of deviation is filed with respect to funds raised by the Company through IPO in March 2024. No expenditure done in Q1FY26. The Board has approved the extension of utilization upto March 31 2026.


Signatory Details
Name of signatory Shiraz Khanna
Designation of person Chief Financial Officer
Place Gurugram
Date 11-Aug-2025