Integrated Filing — IndAS



General information about company

Scrip Code 532616
NSE Symbol XCHANGING
MSEI Symbol NOTLISTED
ISIN INE692G01013
Name of company Xchanging Solutions 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 21-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth 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 Audited
Segment Reporting Single segment
Description of single segment Information Technology Services
Start date and time of board meeting 21-05-2026   12:30:00
End date and time of board meeting 21-05-2026   13:09:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(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 NA
(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. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(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? Yes
Latest Date on which RPT policy is updated 05-02-2026
Indicate Company website link for updated RPT policy of the Company https://dxc.com/content/dam/dxc/projects/dxc-com/in/pdfs/About%20Us/investor-relations/xchanging-ir-documents/disclosures-under-regulation-46-of-the-sebi-listing-regulations---/policies/1.%20XSL_%20RPT%20Policy.pdf
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

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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Unaudited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 897.00 4,105.00
Other income 301.00 2,979.00
Total income 1,198.00 7,084.00
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 326.00 1,640.00
(e) Finance costs 2.00 2.00
(f) Depreciation, depletion and amortisation expense 0.00 1.00
(f) Other Expenses
1 Project work expenses 149.00 696.00
2 Other expenses 147.00 700.00
Total other expenses 296.00 1,396.00
Total expenses 624.00 3,039.00
3 Total profit before exceptional items and tax 574.00 4,045.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 574.00 4,045.00
6 Tax expense
7 Current tax 69.00 338.00
8 Deferred tax 21.00 10.00
9 Total tax expenses 90.00 348.00
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 484.00 3,697.00
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 484.00 3,697.00
17 Other comprehensive income net of taxes 0.00 14.00
18 Total Comprehensive Income for the period 484.00 3,711.00
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 11,140.00 11,140.00
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 19,319.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.43 3.32
Diluted earnings (loss) per share from continuing operations 0.43 3.32
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 0.43 3.32
Diluted earnings (loss) per share from continuing and discontinued operations 0.43 3.32
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: 1.The standalone audited financial results for the quarter and year ended March 31, 2026 have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under section 133 of the Companies Act, 2013 read with the relevant rules thereunder and in terms of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and SEBI Circular dated July 5, 2016. 2.The above financial results of Xchanging Solutions Limited (the Company) have been reviewed and recommended by the Audit Committee to the Board, and approved by the Board of Directors at their respective meetings held on May 21, 2026. The Audit of financial results for the year ended March 31, 2026 and limited review of financial results for the quarter ended March 31, 2026 have been completed by the statutory auditors of the Company and they have issued an unmodified report on the aforesaid results. 3.In accordance with Ind AS 108 - “Operating Segments” the Company has identified single operating segment viz., Information Technology (IT) services and accordingly the above results relate to this segment. 4.The figures for the current quarter and the quarter ended March 31, 2025 are the balancing figures between audited figures of the full financial year ended March 31, 2026 and March 31, 2025, respectively and published year to date figures upto the third quarter ended December 31, 2025 and December 31, 2024, respectively, which were subjected to limited review by the statutory auditors of the Company. The statutory auditors have performed a limited review on the results for the quarter ended March 31, 2026. 5.The Government of India notified the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively, the “Labour Codes”). These Labour Codes, which have become effective from November 21, 2025, consolidate and rationalise 29 labour laws and introduce, among other matters, a uniform definition of “Wages”. Also, the Labour Codes have modified certain employee benefits and eligibility conditions in respect of those benefits. Accordingly, during the year, the Company has amended its policies relating to employee benefits to align such benefits with the requirements of the Labour Codes. The changes include (i) alignment of the definition of Wages for social security contributions / provisions, and (ii) modifications to gratuity-related terms. Past service cost relating to gratuity amounting to Rs. 88 (including Rs. 3 for the quarter ended March 31, 2026) has been recognised immediately in the Statement of Profit and Loss and has been classified as a part of “Employee benefits expense. 6.The Board of Directors of the Company has considered and recommended final dividend of INR 2 per equity share (face value of INR 10 each) amounting to INR 2,228 for the financial year ended March 31, 2026 at their meeting held on May 21, 2026. The recommended final dividend on equity shares is subject to approval of shareholders at the ensuing annual general meeting.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 1.00
Capital work-in-progress
Investment property
Goodwill 0.00
Other intangible assets 0.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 5,186.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Income tax assets (net) 1,613.00
Total of other non-current financial assets 1,613.00
Total non-current financial assets 6,799.00
Deferred tax assets (net) 143.00
Other non-current assets
1 Other non-current assets 197.00
Total of other non-current assets 197.00
Total non-current assets 7,140.00
2 Current assets
Inventories 0.00
Current financial asset
Current investments 0.00
Trade receivables, current 330.00
Cash and cash equivalents 25,815.00
Bank balance other than cash and cash equivalents 72.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 123.00
Total current financial assets 26,340.00
Current tax assets (net)
Other current assets
1 Other current assets 104.00
Total of other current assets 104.00
Total current assets 26,444.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 33,584.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 11,140.00
Other equity 19,319.00
Total equity attributable to owners of parent 30,459.00
Non controlling interest
Total equity 30,459.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total of other non-current financial liabilities
Total non-current financial liabilities 0.00
Provisions, non-current 129.00
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 129.00
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 385.00
Total Trade payable 387.00
Other current financial liabilities
1 Other financial liabilities 202.00
Total of other current financial liabilities 202.00
Total current financial liabilities 589.00
Other current liabilities 129.00
1 Other current liabilities 129.00
Total of other current liabilities 129.00
Provisions, current 20.00
Current tax liabilities (Net) 2,258.00
Deferred government grants, Current
Total current liabilities 2,996.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 3,125.00
Total equity and liabilites 33,584.00
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Unaudited Audited
Nature of report standalone or consolidated Standalone 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

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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Unaudited Audited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements gains/ (losses) on defined benefit plans 1.00 18.00
Total Amount of items that will not be reclassified to profit and loss 1.00 18.00
2 Income tax relating to items that will not be reclassified to profit or loss 1.00 4.00
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 0.00 14.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 4,045.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2.00
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current 228.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (2.00)
Adjustments for decrease (increase) in other non-current assets (19.00)
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (14.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (8.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (111.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 7.00
Adjustments for provisions, non-current 16.00
Adjustments for other financial liabilities, current (25.00)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (1.00)
Adjustments for dividend income 1,706.00
Adjustments for interest income 1,255.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 2.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (2,885.00)
Net cash flows from (used in) operations 1,160.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 682.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 478.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 0.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 1,706.00
Interest received 1,254.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (1.00)
Net cash flows from (used in) investing activities 2,959.00
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 2,228.00
Interest paid 2.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (2,230.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1,207.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 1,207.00
Cash and cash equivalents cash flow statement at beginning of period 24,608.00
Cash and cash equivalents cash flow statement at end of period 25,815.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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 DELOITTE HASKINS & SELLS LLP Yes 31-07-2027


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Xchanging Solutions Limited ESIT Canada Enterprise Services Fellow Subsidiary Sale of goods or services 2.77 Approved 2.77 0.00 0.00
2 Xchanging Solutions Limited CSC Computer Sciences Ltd Fellow Subsidiary Sale of goods or services 19.91 Approved 19.91 0.00 0.00
3 Xchanging Solutions Limited CSC Corp-America's Outsourcing Fellow Subsidiary Sale of goods or services 28.26 Approved 28.26 0.00 0.00
4 Xchanging Solutions Limited CSC Covansys Corporation Fellow Subsidiary Sale of goods or services 9.94 Approved 9.94 0.00 0.00
5 Xchanging Solutions Limited DXC Technology Australia PTY LTD Fellow Subsidiary Sale of goods or services 12.16 Approved 12.16 0.00 0.00
6 Xchanging Solutions Limited DXC Technology India Private Limited Promoter Sale of goods or services 124.78 Approved 124.78 0.00 0.00
7 Xchanging Solutions Limited DXC Technology India Private Limited Promoter Purchase of goods or services 18.04 Approved 18.04 0.00 0.00
8 Xchanging Solutions Limited DXC TECHNOLOGY SERVICES LLC Fellow Subsidiary Purchase of goods or services 40.43 Approved 40.43 0.00 0.00
9 Xchanging Solutions Limited DXC TECHNOLOGY SERVICES LLC Fellow Subsidiary Sale of goods or services 212.65 Approved 212.65 0.00 0.00
10 Xchanging Solutions Limited DXC Technology Services Singapore Pte Ltd Fellow Subsidiary Sale of goods or services 0.66 Approved 0.66 0.00 0.00
11 Xchanging Solutions Limited EIT Services India Private Limited Fellow Subsidiary Purchase of goods or services 83.30 Approved 83.30 0.00 0.00
12 Xchanging Solutions Limited EntServ Deutschland GmbH Fellow Subsidiary Sale of goods or services 6.12 Approved 6.12 0.00 0.00
13 Xchanging Solutions Limited EntServ UK Limited Fellow Subsidiary Sale of goods or services 41.11 Approved 41.11 0.00 0.00
14 Xchanging Solutions Limited Xchanging Solutions Singapore Pte Ltd Wholly Owned Subsidiary Sale of goods or services 19.84 Approved 19.84 0.00 0.00
15 Xchanging Solutions Limited Xchanging Technology Services India Private Ltd Promoter Sale of goods or services 85.64 Approved 85.64 0.00 0.00
16 Xchanging Solutions Limited Xchanging Technology Services India Private Ltd Promoter Purchase of goods or services 162.28 Approved 162.28 0.00 0.00
17 Xchanging Solutions Limited Xchanging Solutions (USA) Inc. Wholly Owned Subsidiary Sale of goods or services 492.00 Approved 492.00 0.00 0.00
18 Xchanging Solutions Limited Xchanging UK Ltd Fellow Subsidiary Purchase of goods or services 1.43 Approved 1.43 0.00 0.00
19 Xchanging Solutions Limited DXC Technology Switzerland GmbH Fellow Subsidiary Sale of goods or services 26.54 Approved 26.54 0.00 0.00
20 Xchanging Solutions Limited DXC Technology Services Singapore Pte. Ltd. Fellow Subsidiary Sale of goods or services 19.17 Approved 19.17 0.00 0.00
21 Xchanging Solutions Limited DXC Enterprise Australia Pty Ltd Fellow Subsidiary Sale of goods or services 26.12 Approved 26.12 0.00 0.00
22 Xchanging Solutions Limited Xchanging Global Insurance Solution Fellow Subsidiary Sale of goods or services 41.16 Approved 41.16 0.00 0.00
23 Xchanging Solutions Limited Computer Sciences Corporation Fellow Subsidiary Any other transaction Global Network Intangible Royalty 13.82 Approved 13.82 0.00 0.00
24 Xchanging Solutions Limited DXC Switzerland International S�rl Fellow Subsidiary Any other transaction Service Mark Royalty 6.91 Approved 6.91 0.00 0.00
25 Xchanging Solutions Limited Entserv Schweiz Gmbh Fellow Subsidiary Sale of goods or services 2.87 Approved 2.87 0.00 0.00
26 Xchanging Solutions Limited ESIT Canada Enterprise Services Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 0.46 0.46
27 Xchanging Solutions Limited Entserv Schweiz Gmbh Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 0.00 2.87
28 Xchanging Solutions Limited CSC Computer Sciences Ltd Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 5.78 4.63
29 Xchanging Solutions Limited CSC Corp-America's Outsourcing Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 4.74 3.21
30 Xchanging Solutions Limited CSC Covansys Corporation Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 5.21 1.52
31 Xchanging Solutions Limited DXC Technology Australia PTY LTD Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 3.18 2.19
32 Xchanging Solutions Limited DXC Technology India Private Limited Promoter Any other transaction trade receivables Not Applicable 0.00 25.17 23.24
33 Xchanging Solutions Limited DXC Technology India Private Limited Promoter Any other transaction trade payables Not Applicable 0.00 6.80 3.51
34 Xchanging Solutions Limited DXC TECHNOLOGY SERVICES LLC Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 35.93 42.07
35 Xchanging Solutions Limited DXC TECHNOLOGY SERVICES LLC Fellow Subsidiary Any other transaction trade payables Not Applicable 0.00 11.93 0.99
36 Xchanging Solutions Limited DXC Technology Services Singapore Pte Ltd Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 0.11 0.11
37 Xchanging Solutions Limited EIT Services India Private Limited Fellow Subsidiary Any other transaction trade payables Not Applicable 0.00 22.12 18.02
38 Xchanging Solutions Limited EntServ Deutschland GmbH Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 1.02 1.02
39 Xchanging Solutions Limited EntServ UK Limited Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 4.96 6.80
40 Xchanging Solutions Limited Xchanging Solutions Singapore Pte Ltd Wholly Owned Subsidiary Any other transaction trade receivables Not Applicable 0.00 6.61 3.31
41 Xchanging Solutions Limited Xchanging Technology Services India Private Ltd Promoter Any other transaction trade receivables Not Applicable 0.00 33.84 20.24
42 Xchanging Solutions Limited Xchanging Technology Services India Private Ltd Promoter Any other transaction trade payables Not Applicable 0.00 16.87 52.43
43 Xchanging Solutions Limited Xchanging Solutions (USA) Inc. Wholly Owned Subsidiary Any other transaction trade receivables Not Applicable 0.00 94.21 83.91
44 Xchanging Solutions Limited Xchanging UK Ltd Fellow Subsidiary Any other transaction trade payables Not Applicable 0.00 1.85 0.00
45 Xchanging Solutions Limited DXC Technology Switzerland GmbH Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 5.08 4.61
46 Xchanging Solutions Limited DXC Technology Services Singapore Pte. Ltd. Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 3.70 3.53
47 Xchanging Solutions Limited DXC Enterprise Australia Pty Ltd Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 1.27 4.93
48 Xchanging Solutions Limited Xchanging Global Insurance Solution Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 8.01 8.01
49 Xchanging Solutions Limited DXC Switzerland International S�rl Fellow Subsidiary Any other transaction trade payables Not Applicable 0.00 9.03 2.07
50 Xchanging Solutions Limited Computer Sciences Corporation Fellow Subsidiary Any other transaction trade payables Not Applicable 0.00 18.06 4.51
51 Xchanging Solutions Singapore Pte Limited DXC Technology Singapore Pte. Ltd Fellow Subsidiary Sale of goods or services 78.53 Approved 78.53 0.00 0.00
52 Xchanging Solutions Singapore Pte Limited DXC Technology Singapore Pte. Ltd Fellow Subsidiary Purchase of goods or services 11.68 Approved 11.68 0.00 0.00
53 Xchanging Solutions Singapore Pte Limited DXC Technology Services Singapore Pte. Fellow Subsidiary Sale of goods or services 387.83 Approved 387.83 0.00 0.00
54 Xchanging Solutions Singapore Pte Limited DXC Technology Services Singapore Pte. Fellow Subsidiary Purchase of goods or services 10.05 Approved 10.05 0.00 0.00
55 Xchanging Solutions Singapore Pte Limited Xchanging Technology Services India Private Ltd Fellow Subsidiary Purchase of goods or services 40.61 Approved 40.61 0.00 0.00
56 Xchanging Solutions Singapore Pte Limited Xchanging Asia Pacific Sdn Bhd Fellow Subsidiary Sale of goods or services 8.66 Approved 8.66 0.00 0.00
57 Xchanging Solutions Singapore Pte Limited EntServ Malaysia Sdn Bhd Fellow Subsidiary Purchase of goods or services 7.58 Approved 7.58 0.00 0.00
58 Xchanging Solutions Singapore Pte Limited EntServ Malaysia Sdn Bhd Fellow Subsidiary Sale of goods or services 0.05 Approved 0.05 0.00 0.00
59 Xchanging Solutions Singapore Pte Limited Xchanging Solutions Ltd Holding Company Purchase of goods or services 19.84 Approved 19.84 0.00 0.00
60 Xchanging Solutions Singapore Pte Limited Xchanging Mauritius Ltd Fellow Subsidiary Sale of goods or services 9.06 Approved 9.06 0.00 0.00
61 Xchanging Solutions Singapore Pte Limited CSC CORP-AMERICA'S OUTSOURCING Fellow Subsidiary Purchase of goods or services 0.02 Approved 0.02 0.00 0.00
62 Xchanging Solutions Singapore Pte Limited DXC Technology Services Vietnam Co Ltd Fellow Subsidiary Purchase of goods or services 25.81 Approved 25.81 0.00 0.00
63 Xchanging Solutions Singapore Pte Limited DXC Technology, Singapore Fellow Subsidiary Any other transaction trade payables Approved 0.00 1.67 6.26
64 Xchanging Solutions Singapore Pte Limited DXC Technology, Singapore Fellow Subsidiary Any other transaction trade receivables Approved 0.00 26.47 18.29
65 Xchanging Solutions Singapore Pte Limited DXC Technology Services Singapore Pte. Fellow Subsidiary Any other transaction trade receivables Approved 0.00 85.49 79.76
66 Xchanging Solutions Singapore Pte Limited DXC Technology Services Singapore Pte. Fellow Subsidiary Any other transaction trade payables Approved 0.00 0.00 11.79
67 Xchanging Solutions Singapore Pte Limited EntServ Malaysia Sdn Bhd Fellow Subsidiary Any other transaction trade payables Approved 0.00 7.93 0.00
68 Xchanging Solutions Singapore Pte Limited Xchanging Asia Pacific Sdn Bhd Fellow Subsidiary Any other transaction trade receivables Approved 0.00 1.42 1.52
69 Xchanging Solutions Singapore Pte Limited Xchanging Solutions Ltd Holding Company Any other transaction trade payables Approved 0.00 6.61 3.31
70 Xchanging Solutions Singapore Pte Limited Xchanging Technology Services India Private Limited Fellow Subsidiary Any other transaction trade payables Approved 0.00 15.78 3.44
71 Xchanging Solutions Singapore Pte Limited Xchanging (Mauritius) Fellow Subsidiary Any other transaction trade receivables Approved 0.00 1.49 1.59
72 Xchanging Solutions Singapore Pte Limited DXC Technology Services Vietnam Co Ltd Fellow Subsidiary Any other transaction trade payables Approved 0.00 0.00 16.78
73 Xchanging Solutions Singapore Pte Limited CSC CORP-AMERICA'S OUTSOURCING Fellow Subsidiary Any other transaction trade receivables Approved 0.00 0.67 0.00
74 Xchanging Solutions (USA), Inc DXC Technology Services LLC Fellow Subsidiary Any other transaction Providing information technology related services and allied activities 73.42 Approved 73.42 0.00 0.00
75 Xchanging Solutions (USA), Inc DXC Technology Services LLC Fellow Subsidiary Purchase of goods or services 670.82 Approved 670.82 0.00 0.00
76 Xchanging Solutions (USA), Inc DXC Technology Services LLC Fellow Subsidiary Any other transaction Insurance charge 9.20 Approved 9.20 0.00 0.00
77 Xchanging Solutions (USA), Inc Xchanging Solutions Ltd Holding Company Purchase of goods or services 491.41 Approved 491.41 0.00 0.00
78 Xchanging Solutions (USA), Inc Computer Sciences Canada Inc Fellow Subsidiary Purchase of goods or services 131.83 Approved 131.83 0.00 0.00
79 Xchanging Solutions (USA), Inc Xchanging Technology Services India Private Ltd Fellow Subsidiary Any other transaction Miscellaneous income 0.62 Approved 0.62 0.00 0.00
80 Xchanging Solutions (USA), Inc Xchanging Technology Services India Private Ltd Fellow Subsidiary Purchase of goods or services 1,110.92 Approved 1,110.92 0.00 0.00
81 Xchanging Solutions (USA), Inc CSC Covansys Corporation Fellow Subsidiary Purchase of goods or services 113.21 Approved 113.21 0.00 0.00
82 Xchanging Solutions (USA), Inc CSC Corp - FSG US Fellow Subsidiary Purchase of goods or services 90.10 Approved 90.10 0.00 0.00
83 Xchanging Solutions (USA), Inc CSC Corp-America's Outsourcing Fellow Subsidiary Purchase of goods or services 65.34 Approved 65.34 0.00 0.00
84 Xchanging Solutions (USA), Inc Computer Sciences Corporation Fellow Subsidiary Any other transaction Interest on loan 273.08 Approved 273.08 0.00 0.00
85 Xchanging Solutions (USA), Inc Computer Sciences Corporation Fellow Subsidiary Any other transaction Global Network Intangible Royalty 77.08 Approved 77.08 0.00 0.00
86 Xchanging Solutions (USA), Inc Computer Sciences Corporation Fellow Subsidiary Any other transaction Service Mark Royalty 154.15 Approved 154.15 0.00 0.00
87 Xchanging Solutions (USA), Inc Luxoft Global Operations Gmbh Fellow Subsidiary Purchase of goods or services 150.10 Approved 150.10 0.00 0.00
88 Xchanging Solutions (USA), Inc Xchanging Global Insurance Solutions Ltd Fellow Subsidiary Purchase of goods or services 58.17 Approved 58.17 0.00 0.00
89 Xchanging Solutions (USA), Inc COMPUTER SCIENCES CANADA INC. Fellow Subsidiary Any other transaction Trade Payables Not Applicable 0.00 28.68 35.69
90 Xchanging Solutions (USA), Inc Luxoft Global Operations Gmbh Fellow Subsidiary Any other transaction Trade Payables Not Applicable 0.00 15.75 43.84
91 Xchanging Solutions (USA), Inc Xchanging Solutions Ltd Holding Company Any other transaction Trade Payables Not Applicable 0.00 94.21 83.91
92 Xchanging Solutions (USA), Inc Xchanging Technology Services India Private Limited Fellow Subsidiary Any other transaction Trade Payables Not Applicable 0.00 163.99 194.06
93 Xchanging Solutions (USA), Inc Xchanging Technology Services India Private Limited Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 0.00 9.73
94 Xchanging Solutions (USA), Inc Xchanging Global Insurance Solutions Ltd Fellow Subsidiary Any other transaction Trade Payables Not Applicable 0.00 15.40 22.55
95 Xchanging Solutions (USA), Inc CSC Covansys Corporation Fellow Subsidiary Any other transaction Trade Payables Not Applicable 0.00 24.65 30.13
96 Xchanging Solutions (USA), Inc Computer Sciences Corporation Fellow Subsidiary Any other transaction Trade Payables Not Applicable 0.00 340.93 544.96
97 Xchanging Solutions (USA), Inc Computer Sciences Corporation Fellow Subsidiary Any other transaction Loan Payable Not Applicable 0.00 8,924.55 7,110.84
98 Xchanging Solutions (USA), Inc DXC Technology Services LLC Fellow Subsidiary Any other transaction Trade Paybles Not Applicable 0.00 134.19 127.69
99 Xchanging Solutions (USA), Inc DXC Technology Services LLC Fellow Subsidiary Any other transaction trade receiviables Not Applicable 0.00 0.00 17.59
100 Xchanging Solutions (USA), Inc CSC Corp - FSG US Fellow Subsidiary Any other transaction Trade Payables Not Applicable 0.00 15.62 23.26
101 Xchanging Solutions (USA), Inc CSC CORP-Americas Outsourcing Fellow Subsidiary Any other transaction Trade Payables Not Applicable 0.00 15.98 22.19
102 Xchanging Solutions Limited Xchanging Technology Services India Private Ltd Promoter Any other transaction Other Income 0.07 Approved 0.07 0.00 0.00
103 Xchanging Solutions Limited DXC Technology India Private Limited Promoter Any other transaction Other Income 0.07 Approved 0.07 0.00 0.00
104 Xchanging Solutions Limited EIT Services India Private Limited Fellow Subsidiary Any other transaction expenses payable Not Applicable 0.00 0.13 0.00
105 Xchanging Solutions Limited Entserv Costa Rica, Limitada Fellow Subsidiary Any other transaction trade payables Not Applicable 0.00 0.30 0.00
106 Xchanging Solutions Limited Entserv Enterprise Services Mexico Fellow Subsidiary Sale of goods or services 6.58 Approved 6.58 0.00 0.00
Total value of transaction during the reporting period 5,573.80