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 Consolidated
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



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 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 7850000
Other income 1408000
Total income 9258000
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 16803000
(e) Finance costs 129000
(f) Depreciation, depletion and amortisation expense 2878000
(f) Other Expenses
1 Rent, Power and Fuel 678000 678000
2 Rates & Taxes and Repairs and Maintenance - Others 485000 485000
3 Sales Promotion & Marketing Expense and Travelling & Conveyance 439000 439000
4 Communication Expenses and Auditors' Remuneration 597000 597000
5 Legal & Professional Charges 5199000 5199000
6 Net Loss on Foreign Currency Transactions and Translations 12000 12000
7 Courier, Office and Miscellaneous expenses 137000 137000
8 Software and subscription Expenses 763000 763000
9 Bad Debts Written off 413000 413000
10 Reversal of provision for doubtful Debts -413000 -413000
Total other expenses 8310000
Total expenses 28120000
3 Total profit before exceptional items and tax -18862000
4 Exceptional items 0
5 Total profit before tax -18862000
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 -18819000
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 -18819000
17 Other comprehensive income net of taxes -12998000
18 Total Comprehensive Income for the period -31817000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -18819000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -31817000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
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 -1.28
Diluted earnings (loss) per share from continuing operations -1.26
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 -1.28
Diluted earnings (loss) per share from continuing and discontinued operations -1.26
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 n n1.The unaudited consolidated financial results of the Group 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.The unaudited consolidated financial results of the Group for the quarter and half year 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 parent company website URL www.xelpmoc.in n n3.The consolidated unaudited financial results of the Company its subsidiaries and associates have been prepared in accordance with Ind AS 110 Consolidated Financial Statements. n n4.The Consolidated financial results have 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 n5.Restricted Consolidation of Certain Subsidiaries n nFor the period ended June 30 2025 the Company has restricted the consolidation of the step down subsidiary Soultrax Studios Private Limited n nAs per Ind AS 110 when a parent has no present obligation to absorb further losses and the subsidiaries cumulative losses exceed the carrying amount of investment further consolidation may be restricted. The Company investment in these entities has been fully impaired in prior periods with no legal or constructive obligation to provide additional financial support. n nAccordingly n n• No further losses have been recognized in the consolidated financial results n• No additional liabilities or contingent exposures exist n• This has no material impact on the consolidated financial results for the period n nThe Company continues to monitor the financial position of the subsidiaries and will reassess consolidation if required in future periods. n n6.During the quarter ended June 30 2025 the parent Company has issued and allotted 39500 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 stands increased to Rs 147594930 comprising of 14759493 Equity Shares of face value Rs 10 each. n nFurther during the quarter ended June 30 2025 the Company granted 181531 options to eligible employees under the Xelpmoc Design and Tech Limited Employee Stock Option Scheme 2019. n n7.During 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 99985.82 thousands 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 12998.16 thousands recognised earlier in accordance with Ind AS 12 Income Taxes. n n8.Retirement and Other staff benefits provided for the quarter ended June 30 2025 have been calculated on an estimated basis. n n9.The Code on Social Security 2020 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 Group 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 n10. The Group is required to disclose segment information based on the management approach as defined in Ind AS 108 Operating Segments which refers to how the Chief Operating Decision Maker CODM evaluates the Group performance and allocates resources based on the analysis of the various performance indicators. In the case of the Group the CODM reviews the results of the Group as a whole as the Group is primarily engaged in the business of software development services. Accordingly the Group is a single CGU hence a 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 consolidated financial results. n n11.The principal business of the Group is to provide technology services and solutions. The Group does not fall into the definition of Non Banking Finance Company as per the Reserve Bank of India Act 1934. n n12. The Group does not have any exceptional items to report for the above period. n n13.The statutory auditors of the Group have issued an unmodified report for the quarterly consolidated results of the Group. n n14. The 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 up to December 31 2024. n n15. The Board of Directors at their meeting have not recommended any dividend. n n16.Previous quarter and year figures are regrouped and reclassified wherever necessary. n n17. Investor complaints n nInvestor Complaints pending at the beginning of the quarter Nil nReceived during the quarter Nil nDisposed during the quarter Nil nRemaining unresolved at the end of the quarter Nil



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 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
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 Consolidated
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