Integrated Filing — IndAS



General information about company

Scrip Code 543638
NSE Symbol TRACXN
MSEI Symbol NOTLISTED
ISIN INE0HMF01019
Name of company TRACXN TECHNOLOGIES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 05-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 Platform Subscription
Start date and time of board meeting 05-08-2026   15:00:00
End date and time of board meeting 05-08-2026   15:22:00
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 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
The Company is a debt free company and hence the disclosure is not applicable to the entity



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 2,107.86 2,107.86
Other income 151.89 151.89
Total income 2,259.75 2,259.75
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 2,198.18 2,198.18
(e) Finance costs 0.00 0.00
(f) Depreciation, depletion and amortisation expense 5.66 5.66
(f) Other Expenses
1 Information technologies expenses (including software license) 56.99 56.99
2 Rent 95.81 95.81
3 Cloud hosting charges 95.33 95.33
4 Professional and consultancy fees 20.80 20.80
5 Marketing expenses 18.26 18.26
6 Bank and payment gateway charges 8.73 8.73
7 Director remuneration 8.52 8.52
8 Payment to auditors 7.22 7.22
9 Other office expenses 4.91 4.91
10 Other Expenses 16.32 16.32
Total other expenses 332.89 332.89
Total expenses 2,536.73 2,536.73
3 Total profit before exceptional items and tax (276.98) (276.98)
4 Exceptional items 0.00 0.00
5 Total profit before tax (276.98) (276.98)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 24.02 24.02
9 Total tax expenses 24.02 24.02
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 (301.00) (301.00)
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 (301.00) (301.00)
17 Other comprehensive income net of taxes (15.33) (15.33)
18 Total Comprehensive Income for the period (316.33) (316.33)
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 1,068.96 1,068.96
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 -0.28 -0.28
Diluted earnings (loss) per share from continuing operations -0.28 -0.28
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 -0.28 -0.28
Diluted earnings (loss) per share from continuing and discontinued operations -0.28 -0.28
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1.This Statement of Unaudited Financial Results for the quarter ended June 30, 2026, have been prepared in accordance with the recognition and measurement principles laid down in Ind AS 34 Interim Financial Reporting under Section 133 of Companies Act, 2013, and other accounting principles generally accepted in India, read with the relevant rules issued thereunder and in terms of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (Listing Regulation). 2.On November 21, 2025, the Government of India notified the four Labour Codes - 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 - consolidating twenty-nine existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to facilitate assessment of the financial impact due to changes in regulations. Based on the best information available as at year ended March 31, 2026, and understanding of the FAQ issued by The Ministry of Labour & Employment and guidance issued by The Institute of Chartered Accountants of India, the Company assessed and disclosed the incremental impact of the Labour Codes on the employee benefit expenses. The Company presented such incremental impact as “Exceptional items” in the statement of audited financial statments for year ended 31 March, 2026. The incremental impact consisting of gratuity of Rs. 102.50 Lakhs and long-term compensated absences of Rs. 27.83 Lakhs primarily arises due to change in definition of wages. As at June 30, 2026, the Company continues to monitor the finalisation of Central/ State Rules and clarifications from the Government in this regard and would provide appropriate accounting effect on the basis of such developments as needed. 3.The Company has, at various grant dates issued ESOPs to its employees at an exercise price equal to the face value of the Company's share, which were approved by the Nomination and Remuneration Committee and the Board of Directors. For the quarter ended June 30, 2026, an amount of Rs. 57.60 Lakhs (March 31, 2026: Rs.73.56 Lakhs) has been recorded as employee stock option expense based on requirements in Ind AS 102,' Share-based payments'. The ESOPs granted and outstanding as at June 30, 2026, aggregates to 3,696,972 (March 31, 2026: 3,643,867). The Company has allotted 160,067 equity shares to the employees on exercise under ESOP Scheme for the quarter ended June 30, 2026. 4.The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of that financial year which were subjected to review by the statutory auditors. 5.The Company's operations relate to only one reportable segment viz Platform Subscription. Accordingly, no separate disclosure of segment information is required. 6.The statement of unaudited financial results for the quarter ended June 30, 2026 has been reviewed and recommended by the audit committee on XXX and thereafter approved by the Board of Directors in their meeting held on XXX . 7.Potentially issuable equity shares, on account or share options issued to employees, that could potentially dilute basic earnings per share, are not included in the calculation of diluted earnings per share if they are anti-dilutive for the period presented. 8.The Company does not have any subsidiary/ assocîate/ joint venture company(ies). 9.The Investors can visit the company's website www.tracxn.com/investor-relations for updated information.



Remarks

Debt equity ratio The Company is a debt free company and hence this ratio is not applicable.
Debt service coverage ratio The Company is a debt free company and hence this ratio is not applicable
Interest service coverage ratio The Company is a debt free company and hence this ratio is not applicable


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
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 of defined benefit plans - gains/ (losses) (net) (20.48) (20.48)
2 Income tax relating to items that will not be reclassified to profit or loss 5.15 5.15
Total Amount of items that will not be reclassified to profit and loss (15.33)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 0.00 0.00
5 Total Other comprehensive income (15.33) (15.33)