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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 14-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-08-2026
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 Software Development
Start date and time of board meeting 14-08-2026   15:55:00
End date and time of board meeting 14-08-2026   17:55:00
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 96.16 96.16
Other income 21.04 21.04
Total income 117.20 117.20
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 178.35 178.35
(e) Finance costs 0.83 0.83
(f) Depreciation, depletion and amortisation expense 26.93 26.93
(f) Other Expenses
1 Rent 6.18 6.18
2 Rates and Taxes 3.42 3.42
3 Power and Fuel and Repairs and Maintenance 1.59 1.59
4 Sales Promotion & Marketing Expense 1.70 1.70
5 Travelling & Conveyance 6.37 6.37
6 Auditors' Remuneration 4.47 4.47
7 Legal & Professional Charges 50.10 50.10
8 Software and subscription Expenses 13.05 13.05
9 Communication Expenses 1.32 1.32
10 Courier, Office and Miscellaneous Expenses 0.69 0.69
Total other expenses 88.89 88.89
Total expenses 295.00 295.00
3 Total profit before exceptional items and tax (177.80) (177.80)
4 Exceptional items 0.00 0.00
5 Total profit before tax (177.80) (177.80)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 40.69 40.69
9 Total tax expenses 40.69 40.69
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 (218.49) (218.49)
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 (218.49) (218.49)
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period (218.49) (218.49)
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 1,479.95 1,479.95
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 -1.48 -1.48
Diluted earnings (loss) per share from continuing operations -1.45 -1.45
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 -1.48 -1.48
Diluted earnings (loss) per share from continuing and discontinued operations -1.45 -1.45
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 above financial results of the Company for the quarter ended June 30, 2026, have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on August 14, 2026. 2. The standalone financial results of the Company for the quarter ended June 30, 2026 are available on the National Stock Exchange website (URL: www.nseindia.com), the BSE (URL: www.bseindia.com), and on the Company’s website (URL: www.xelpmoc.in). 3. The Standalone financial results has 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. 4. The Company confirms that it has subsidiaries and an associate company as on June 30, 2026. Accordingly, separate consolidated financial statements have been prepared, incorporating the financial results of the subsidiaries. These standalone financial results do not include the subsidiary's financial performance. Investors are advised to refer to the consolidated financial statements for a comprehensive view of the Company's financial position. Given below the list of subsidiary and associate companies Sl. No. Name of the Company Subsidiary/Associate/Joint venture 1 Signal Analytics Private Limited Subsidiary Company 2 Xelpmoc Design and Tech Limited UK (upto 13th May 2025) Subsidiary Company 3 Soultrax studios Private Limited Step Down Subsidiary 4 Xperience India Private Limited Associate 5. During the quarter ended June 30, 2026, the Company has issued and allotted 40,000 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 stand increased to Rs.14,79,94,930 comprising of 1,47,99,493 Equity Shares of face value Rs.10/- each. 6. Further, during the quarter ended June 30, 2026, the Company granted 135,681 options to eligible employees under the Xelpmoc Design and Tech Limited Employee Stock Option Scheme, 2019. 7. Retirement and Other staff benefits are provided for the quarter ended June 30, 2026 and has been calculated on an estimated basis. 8. The Company is required to disclose segment information based on the ‘management approach’ as defined in Ind AS 108 - Operating Segments, which in how the Chief Operating Decision Maker (CODM) evaluates the Company’s performance and allocates resources based on the analysis of the various performance indicators. In the case of the Company, the CODM reviews the results of the Company as a whole as the Company is primarily engaged in the business of software development services. Accordingly, the Company is a single CGU, hence 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 standalone financial results. 9. The principal business of the company is to provide technology services and solutions, the company does not fall in to the definition of Non-Banking Finance Company as per the Reserve Bank of India Act, 1934. 10. Effective November 21, 2025, the Code on Social Security, 2020 amended the definition of “Wages” for the purpose of gratuity calculations. As per Ind AS 19, revisions to gratuity benefits arising from changes in labour laws are treated as plan amendments and recognised as past service costs. Accordingly, the Company has recognised a one-time past service cost of INR. 2,780.75 ('000s) as an Exceptional Item in the Statement of Profit and Loss for the quarter and nine months ended December 31, 2025. 11. The statutory auditors of the Company have issued an unmodified review report for the quarterly standalone results of the company. 12. The figures for the quarter ended June 30, 2026, and June 30, 2025, were subjected to limited review. The figures for the quarter ended March 31,2026 are the balancing figures between audited figures for the full financial year ended March 31, 2026 and the unaudited published year to date figure upto December 31, 2025. 13. The Board of Directors at their meeting have not recommend any dividend. 14. Previous quarter/ year figures are regrouped and reclassified wherever necessary. 15. Investor complaints: Investor Complaints pending at the beginning of the quarter – Nil, Received during the quarter – Nil, Disposed during the quarter – Nil, and Remaining unresolved at the end of the quarter – Nil. For and on behalf of the Board of Directors of Xelpmoc Design and Tech Limited Srinivas Koora Whole Time Director & Chief Financial Officer (DIN: 07227584) Place: Hyderabad Date: August 14, 2026



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
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 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 0.00 0.00