Integrated Filing — IndAS



General information about company
Scrip Code 542367
NSE Symbol XELPMOC
MSEI Symbol NOTLISTED
ISIN INE01P501012
Name of company Xelpmoc Design and Tech 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 12-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 Single segment
Description of single segment Software Development
Start date and time of board meeting 12-Aug-2025   15:45:00
End date and time of board meeting 12-Aug-2025   16:15:00
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? No
Not applicable



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 7850000
Other income 1371000
Total income 9221000
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 16054000
(e) Finance costs 129000
(f) Depreciation, depletion and amortisation expense 2691000
(f) Other Expenses
1 Rent and Power & Fuel 678000 678000
2 Rates & Taxes and Repairs and Maintenance -Others 470000 470000
3 Sales Promotion & Marketing Expense and Travelling & Conveyance 398000 398000
4 Communication Expenses and Auditors' Remuneration 580000 580000
5 Legal & Professional Charges 5199000 5199000
6 Net Loss on Foreign Currency Transactions and Translations 12000 12000
7 Courier, Office and Miscellaneous expenses 59000 59000
8 Software and subscription Expenses 716000 716000
9 Bad Debts Written off 413000 413000
10 Reversal of provision of doubtful advances -413000 -413000
Total other expenses 8112000
Total expenses 26986000
3 Total profit before exceptional items and tax -17765000
4 Exceptional items 0
5 Total profit before tax -17765000
6 Tax expense
7 Current tax 0
8 Deferred tax -43000
9 Total tax expenses -43000
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 -17722000
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 -17722000
17 Other comprehensive income net of taxes -12998000
18 Total Comprehensive Income for the period -30720000
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 147595000
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 -1.2
Diluted earnings (loss) per share from continuing operations -1.19
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 -1.2
Diluted earnings (loss) per share from continuing and discontinued operations -1.19
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes n1.tThe above financial results of the Company for the quarter ended June 30, 2025, have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on August 12, 2025. n n2.tThe standalone financial results of the Company for the quarter ended June 30, 2025 are available on the National Stock Exchange website URL: www.nseindia.com, the BSE URL www.bseindia.com, and on the Company’s website (URL www.xelpmoc.in). n n3.tThe Standalone financial results has been prepared in accordance with the principles and procedures of Indian Accounting Standards Ind AS as notified under the Companies Indian Accounting Standards Rules, 2015 as specified in Section 133 of the Companies Act, 2013 and guidelines issued by the Securities and Exchange Board of India SEBI under SEBI Listing Obligations and Disclosure Requirements Regulations 2015, as amended. n n4.tThe Company confirms that it has a subsidiary and associate companies as on June 30, 2025. Accordingly, separate consolidated financial statements have been prepared, incorporating the financial results of the subsidiary. These standalone financial results do not include the subsidiary's financial performance. Investors are advised to refer to the consolidated financial statements for a comprehensive view of the Company's financial position. Given below the list of subsidiary and associate companies n nSl. No.tName of the Companyt SubsidiaryAssociateJoint venture n1tSignal Analytics Private LimitedtSubsidiary Company n2tXelpmoc Design and Tech UK LimitedtSubsidiary Company Upto 13May2025 n3tSoultrax studios Private LimitedtStep Down Subsidiary n4tXperience India Private LimitedtAssociate n nDuring the quarter ended June 30, 2025 company received official confirmation from the UKs Companies House that Xelpmoc Design And Tech UK Limited, Subsidiary Company has been dissolved on May 13, 2025. n n5.tDuring the quarter ended June 30, 2025, the Company has issued and allotted 39,500 Equity Shares upon conversion of Stock Options granted pursuant to Xelpmoc Design and Tech Limited Employees Stock Option Scheme 2019. Consequent to this allotment the Paid-up Capital of the Company stand increased to Rs.14,75,94,930 comprising of 1,47,59,493 Equity Shares of face value Rs.10 each. n nFurther, during the quarter ended June 30, 2025, the Company granted 181,531 options to eligible employees under the Xelpmoc Design and Tech Limited Employee Stock Option Scheme, 2019. n n6.tDuring the period ended June 30, 2025, the Company sold a part of its investment in equity on May 30, 2025. The cumulative fair value gain FVTOCI of Rs. 99,985.82 000 recognised up to March 31, 2025, was reversed, and an equivalent realised gain was transferred from OCI to retained earnings in the current period. Accordingly, the net impact of this transaction on the results for the period is nil. n nFurther, the transaction also resulted in a reversal of deferred tax impact of Rs. 12,998.16 000s, recognised earlier in accordance with Ind AS 12 Income Taxes. n n7.tRetirement and Other staff benefits are provided for the quarter ended June 30, 2025 and has been calculated on an estimated basis. n n8.tThe Code on Social Security, 2020 Code relating to employee benefits during employment and post employment benefits received Presidential assent in September 2020. The Code has been published in the Gazette of India However, the date on which the Code will come into effect has not been notified. The Company will assess the impact of the Code when it comes into effect and will record any related impact in the period the Code becomes effective. n n9.tThe Company is required to disclose segment information based on the management approach as defined in Ind AS 108 Operating Segments, which in how the Chief Operating Decision Maker CODM evaluates the Companys performance and allocates resources based on the analysis of the various performance indicators. In the case of the Company, the CODM reviews the results of the Company as a whole as the Company is primarily engaged in the business of software development services. Accordingly, the Company is a single CGU, hence single segment. The information as required under Ind AS 108 is available directly from the financial results, hence no separate disclosure on segment information is given in these standalone financial results. n n10.tThe principal business of the company is to provide technology services and solutions, the company does not fall in to the definition of Non-Banking Finance Company as per the Reserve Bank of India Act, 1934. n n11.tThe company does not have any exceptional items to report for the above period. n n12.tThe statutory auditors of the Company have issued an unmodified review report for the quarterly standalone results of the company. n n13.tThe figures for the quarter ended June 30, 2025, and June 30, 2024, were subjected to limited review. The figures for the quarter ended March 31,2025 are the balancing figures between audited figures for the full financial year ended March 31, 2025 and the unaudited published year to date figure upto December 31, 2024. n n14.tThe Board of Directors at their meeting have not recommend any dividend. n n15.tThe Company does not have any exceptional items to report. n n16.tPrevious quarter year figures are regrouped and reclassified wherever necessary. n n17.tInvestor complaints: n nInvestor Complaints pending at the beginning of the quarter Nil, nReceived during the quarter Nil, nDisposed during the quarter Nil, and nRemaining unresolved at the end of the quarter Nil. 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



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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 12998000
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 -12998000