Integrated Filing — IndAS



General information about company

Scrip Code 531225
NSE Symbol XTGLOBAL
MSEI Symbol NOTLISTED
ISIN INE547B01028
Name of company XTGLOBAL INFOTECH LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 14-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-02-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 14-02-2026   11:00:00
End date and time of board meeting 14-02-2026   12:50:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 9,248.77 27,920.49
Other income 49.11 43.97
Total income 9,297.88 27,964.46
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 4,817.58 14,235.74
(e) Finance costs 96.32 260.73
(f) Depreciation, depletion and amortisation expense 161.30 492.17
(f) Other Expenses
1 Cost of technical subcontractors 3,130.71 10,191.18
2 Rent 26.53 92.55
3 Power and fuel 18.06 74.49
4 Software and licences 163.03 423.47
5 Fee for professional services 50.60 107.05
6 Insurance 15.92 61.81
7 Recruitment and training 7.04 12.35
8 Travel and conveyance 55.67 201.90
9 General office expenses 17.65 79.51
10 Other Expenses 71.01 220.85
Total other expenses 3,556.22 11,465.16
Total expenses 8,631.42 26,453.80
3 Total profit before exceptional items and tax 666.46 1,510.66
4 Exceptional items 0.00 0.00
5 Total profit before tax 666.46 1,510.66
6 Tax expense
7 Current tax 209.18 425.85
8 Deferred tax 87.22 (2.93)
9 Total tax expenses 296.40 422.92
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 370.06 1,087.74
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 370.06 1,087.74
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 370.06 1,087.74
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 291.93 858.58
Total profit or loss, attributable to non-controlling interests 78.13 229.16
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 1,335.62 1,335.62
Face value of equity share capital 1 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 0.22 0.64
Diluted earnings (loss) per share from continuing operations 0.22 0.64
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 0.22 0.64
Diluted earnings (loss) per share from continuing and discontinued operations 0.22 0.64
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) 1. The above statement of unaudited consolidated financial results of XTGlobal Infotech Limited (the company) which have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under section 133 of the Companies Act, 2013, read with relevant rules issued thereunder, other accounting principles generally accepted in India and guidelines issued by the Securities Exchange Board of India (SEBI) were reviewed and recommended by audit committee and thereafter approved by the meeting of the Board of Directors of the company held on February 14th, 2026. 2. During the quarter ended 31st December 2023 and the quarter ended 31st March 2025 the company has issued Employee stock options (ESOP) and Restricted stock units (RSU) as a part of XTGlobal Infotech limited Employees Stock Benefit Scheme - 2020. The options/RSUs will be vested over a period of 4 years and with an exercise period of 4 years from the date of vesting at an exercise price of Rs. 20/- per option and Rs. 1/- per RSU. The fair value of the options has been calculated using the Black Scholes model considering the factors like share price, exercise price, expected volatility, option life, expected dividend and the risk free interest rate. Expected volatility has been calculated based on the 1 year historical market price of the shares of the company. The issuance of ESOPs and RSUs has resulted in increase in employee costs to the tune of Rs. 36.99 lakhs for the current quarter and Rs. 174.92 lakhs for the nine months period and also a corresponding increase in the reserves of the company. 3. Effective December 31, 2024, the Company increased its stake in Network Objects Inc from 44.33% to 51.33%, thereby obtaining control. Accordingly, Network Objects Inc has become a subsidiary from that date. In accordance with Ind AS 110 on Consolidated Financial Statements, the Company has consolidated the financial results of Network Objects Inc on a line-by-line basis from January 1, 2025 onwards. For the period prior to December 31, 2024, the results of the said entity were accounted for under the equity method as an associate. Consequently, the results for the quarter ended September 30th, 2025 and quarter and nine months ended December 31, 2025, include the full consolidation of the subsidiary, and therefore are not comparable with the quarter and nine months ended on December 31st, 2024. The effect of this change has been appropriately disclosed and accounted for as per applicable accounting standards.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Product based 0.0091308 2,511.64
2 Non product based 8,335.69 25,408.86
Total Segment Revenue 9,248.77 27,920.50
Less: Inter segment revenue 0.00 0.00
Revenue from operations 9,248.77 27,920.50
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Product based 244.06 527.57
2 Non product based 588.52 1,627.70
Total Profit before tax 832.58 2,155.27
i. Finance cost 96.32 260.73
ii. Other Unallocable Expenditure net off Unallocable income 69.80 383.88
Profit before tax 666.46 1,510.66
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Product based 0.00 0.00
2 Non product based 0.00 0.00
Total Segment Asset 0.00 0.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 0.00 0.00
4 Segment Liabilities
Segment Liabilities
1 Product based 0.00 0.00
2 Non product based 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 0.00 0.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 1. The Assets and liabilities of the company are used interchangebly amongst segments. The Allocation of such assets and liabilities is not practicable and any forced allocation would not result in any meaningful segregation. Hence, assets and liabilities have not been identified to any of the reportable segments. 2.Comparative information for segment reporting is not available since the Company is presenting segment disclosures for the first time 3. All expenses which are not attributable or allocable to segments have been disclosed as unallocable expenses



Other Comprehensive Income

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
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
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
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
5 Total Other comprehensive income





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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 C Ramachandram & Co Yes 31-07-2027