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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 13-08-2026
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 IT Service
Start date and time of board meeting 13-08-2026   11:03:00
End date and time of board meeting 13-08-2026   11:14:00
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
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 01-04-2026 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 937.00 937.00
Other income 348.00 348.00
Total income 1,285.00 1,285.00
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 411.00 411.00
(e) Finance costs 0.00 0.00
(f) Depreciation, depletion and amortisation expense 0.00 0.00
(f) Other Expenses
1 Project work expenses 141.00 141.00
2 Other Expenses 178.00 178.00
Total other expenses 319.00 319.00
Total expenses 730.00 730.00
3 Total profit before exceptional items and tax 555.00 555.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 555.00 555.00
6 Tax expense
7 Current tax 148.00 148.00
8 Deferred tax 12.00 12.00
9 Total tax expenses 160.00 160.00
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 395.00 395.00
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 395.00 395.00
17 Other comprehensive income net of taxes 7.00 7.00
18 Total Comprehensive Income for the period 402.00 402.00
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
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.35 0.35
Diluted earnings (loss) per share from continuing operations 0.35 0.35
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 0.35 0.35
Diluted earnings (loss) per share from continuing and discontinued operations 0.35 0.35
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) *Depreciation for the quarters ended June 30, 2026 and March 31, 2026 is less than the rounding off norms i.e. Rs. 1 lakh adopted by the Company. Notes: 1.The standalone unaudited financial results for the quarter ended June 30, 2026 have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 Interim financial Reporting, prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules thereunder and in terms of the 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 August 13, 2026. The Limited Review as required under Regulation 33 of SEBI (Listing Obligations and Disclosures Regulations) 2015 has been completed by the statutory auditors of the Company. 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 quarter ended March 31, 2026 are the balancing figures between audited figures of the full financial year ended March 31, 2026 and the published year to date figures upto the third quarter ended December 31, 2025, wherein limited review was performed 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 Board of Directors of the Company had 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


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 gains/ (losses) on defined benefit plans 10.00 10.00
Total Amount of items that will not be reclassified to profit and loss 10.00
2 Income tax relating to items that will not be reclassified to profit or loss 3.00 3.00
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 7.00 7.00