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 30-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Single segment
Description of single segment IT Service
Start date and time of board meeting 30-10-2026   11:34:00
End date and time of board meeting 30-10-2026   11:39:00
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 Not applicable
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 13-08-2026
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 924.00 1,861.00
Other income 355.00 703.00
Total income 1,279.00 2,564.00
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 373.00 784.00
(e) Finance costs 0.00 0.00
(f) Depreciation, depletion and amortisation expense 0.00 0.00
(f) Other Expenses
1 other expenses 166.00 344.00
2 Project work expenses 136.00 277.00
Total other expenses 302.00 621.00
Total expenses 675.00 1,405.00
3 Total profit before exceptional items and tax 604.00 1,159.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 604.00 1,159.00
6 Tax expense
7 Current tax 177.00 325.00
8 Deferred tax (5.00) 7.00
9 Total tax expenses 172.00 332.00
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 432.00 827.00
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 432.00 827.00
17 Other comprehensive income net of taxes 9.00 16.00
18 Total Comprehensive Income for the period 441.00 843.00
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 0.39 0.74
Diluted earnings (loss) per share from continuing operations 0.39 0.74
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 0.39 0.74
Diluted earnings (loss) per share from continuing and discontinued operations 0.39 0.74
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 standalone unaudited financial results for the quarter and six months ended September 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 October 30, 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 Company has received an interim dividend from Xchanging Solutions (Singapore) Pte Limited, wholly owned subsidiary of the Company, amounting to Rs 1,706 (SGD 2.5 Million) on August 29, 2025. The said dividend income has been included in ‘Other Income’ during the quarter and six months ended September 30, 2025 in the above results. 5. The Board of Directors of the Company had considered and recommended final dividend of Rs 2 per equity share (face value of Rs 10 each) amounting to Rs 2,228 for the financial year ended March 31, 2026 at their meeting held on May 21, 2026 and the same was approved by the shareholders at their Annual General Meeting held on September 15, 2026. The aforesaid dividend was paid on September 25, 2026.



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 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 1.00
Capital work-in-progress
Investment property 5,186.00
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 0.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
Total of other non-current financial assets
Total non-current financial assets 0.00
Deferred tax assets (net) 130.00
Other non-current assets
1 Income Tax Assets (net) 1,613.00
2 Other non-current assets 197.00
Total of other non-current assets 1,810.00
Total non-current assets 7,127.00
2 Current assets
Inventories 0.00
Current financial asset
Current investments 0.00
Trade receivables, current 252.00
Cash and cash equivalents 24,554.00
Bank balance other than cash and cash equivalents 78.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 79.00
Total current financial assets 24,963.00
Current tax assets (net)
Other current assets
1 Other current assets 195.00
Total of other current assets 195.00
Total current assets 25,158.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 32,285.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 11,140.00
Other equity 17,934.00
Total equity attributable to owners of parent 29,074.00
Non controlling interest
Total equity 29,074.00
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 132.00
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 132.00
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 505.00
Total Trade payable 506.00
Other current financial liabilities
1 Other Financial Liability 170.00
Total of other current financial liabilities 170.00
Total current financial liabilities 676.00
Other current liabilities 127.00
1 Other current liabilities 127.00
Total of other current liabilities 127.00
Provisions, current 17.00
Current tax liabilities (Net) 2,259.00
Deferred government grants, Current
Total current liabilities 3,079.00
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 3,211.00
Total equity and liabilites 32,285.00
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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 12.00 22.00
Total Amount of items that will not be reclassified to profit and loss 12.00 22.00
2 Income tax relating to items that will not be reclassified to profit or loss 3.00 6.00
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 9.00 16.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,159.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current 78.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (91.00)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (23.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 119.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (2.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 0.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 19.00
Adjustments for provisions, non-current 3.00
Adjustments for other financial liabilities, current (38.00)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 686.00
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) (10.00)
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) (631.00)
Net cash flows from (used in) operations 528.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 324.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 204.00
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 10.00
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 0.00
Interest received 753.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities 763.00
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 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (2,228.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (1,261.00)
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 (1,261.00)
Cash and cash equivalents cash flow statement at beginning of period 25,815.00
Cash and cash equivalents cash flow statement at end of period 24,554.00





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 3.24 Approved 3.24 0.00 0.00
2 Xchanging Solutions Limited CSC Computer Sciences Ltd Fellow Subsidiary Sale of goods or services 36.46 Approved 36.46 0.00 0.00
3 Xchanging Solutions Limited CSC Corp-America's Outsourcing Fellow Subsidiary Sale of goods or services 4.81 Approved 4.81 0.00 0.00
4 Xchanging Solutions Limited CSC Covansys Corporation Fellow Subsidiary Sale of goods or services 31.17 Approved 31.17 0.00 0.00
5 Xchanging Solutions Limited DXC Technology Australia PTY LTD Fellow Subsidiary Sale of goods or services 15.75 Approved 15.75 0.00 0.00
6 Xchanging Solutions Limited DXC Technology India Private Limited Promoter Sale of goods or services 127.46 Approved 127.46 0.00 0.00
7 Xchanging Solutions Limited DXC Technology India Private Limited Promoter Purchase of goods or services 20.70 Approved 20.70 0.00 0.00
8 Xchanging Solutions Limited DXC TECHNOLOGY SERVICES LLC Fellow Subsidiary Sale of goods or services 232.55 Approved 232.55 0.00 0.00
9 Xchanging Solutions Limited DXC TECHNOLOGY SERVICES LLC Fellow Subsidiary Purchase of goods or services 2.28 Approved 2.28 0.00 0.00
10 Xchanging Solutions Limited DXC Technology Singapore Pte Ltd Fellow Subsidiary Sale of goods or services 0.67 Approved 0.67 0.00 0.00
11 Xchanging Solutions Limited EIT Services India Private Limited Fellow Subsidiary Sale of goods or services 32.20 Approved 32.20 0.00 0.00
12 Xchanging Solutions Limited EIT Services India Private Limited Fellow Subsidiary Purchase of goods or services 87.28 Approved 87.28 0.00 0.00
13 Xchanging Solutions Limited EntServ Deutschland GmbH Fellow Subsidiary Sale of goods or services 5.53 Approved 5.53 0.00 0.00
14 Xchanging Solutions Limited EntServ UK Limited Fellow Subsidiary Sale of goods or services 50.31 Approved 50.31 0.00 0.00
15 Xchanging Solutions Limited Xchanging Solutions Singapore Pte Ltd Wholly Owned Subsidiary Sale of goods or services 20.11 Approved 20.11 0.00 0.00
16 Xchanging Solutions Limited Xchanging Technology Services India Private Ltd Promoter Sale of goods or services 87.83 Approved 87.83 0.00 0.00
17 Xchanging Solutions Limited Xchanging Technology Services India Private Ltd Promoter Purchase of goods or services 156.54 Approved 156.54 0.00 0.00
18 Xchanging Solutions Limited Xchanging Solutions (USA) Inc. Wholly Owned Subsidiary Sale of goods or services 478.65 Approved 478.65 0.00 0.00
19 Xchanging Solutions Limited Xchanging UK Ltd Fellow Subsidiary Purchase of goods or services 1.57 Approved 1.57 0.00 0.00
20 Xchanging Solutions Limited DXC Technology Switzerland GmbH Fellow Subsidiary Sale of goods or services 27.52 Approved 27.52 0.00 0.00
21 Xchanging Solutions Limited DXC Technology Services Singapore Pte. Ltd. Fellow Subsidiary Sale of goods or services 21.31 Approved 21.31 0.00 0.00
22 Xchanging Solutions Limited DXC Enterprise Australia Pty Ltd Fellow Subsidiary Sale of goods or services 19.35 Approved 19.35 0.00 0.00
23 Xchanging Solutions Limited Xchanging Global Insurance Solution Fellow Subsidiary Sale of goods or services 22.36 Approved 22.36 0.00 0.00
24 Xchanging Solutions Limited Computer Sciences Corporation Fellow Subsidiary Any other transaction Royalty 11.11 Approved 11.11 0.00 0.00
25 Xchanging Solutions Limited DXC Switzerland International S�rl Fellow Subsidiary Any other transaction Royalty 6.52 Approved 6.52 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 0.54
27 Xchanging Solutions Limited Entserv Schweiz Gmbh Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 2.87 0.00
28 Xchanging Solutions Limited CSC Computer Sciences Ltd Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 4.63 6.27
29 Xchanging Solutions Limited CSC Corp-America's Outsourcing Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 3.21 0.80
30 Xchanging Solutions Limited CSC Covansys Corporation Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 1.52 8.42
31 Xchanging Solutions Limited DXC Technology Australia PTY LTD Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 2.19 2.62
32 Xchanging Solutions Limited DXC Technology India Private Limited Promoter Any other transaction trade receivables Not Applicable 0.00 23.24 18.83
33 Xchanging Solutions Limited DXC Technology India Private Limited Promoter Any other transaction trade payables Not Applicable 0.00 3.51 6.73
34 Xchanging Solutions Limited DXC TECHNOLOGY SERVICES LLC Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 42.07 34.90
35 Xchanging Solutions Limited DXC TECHNOLOGY SERVICES LLC Fellow Subsidiary Any other transaction trade payables Not Applicable 0.00 0.99 0.29
36 Xchanging Solutions Limited DXC Technology 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 receivables Not Applicable 0.00 0.00 7.09
38 Xchanging Solutions Limited EntServ Deutschland GmbH Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 1.02 0.92
39 Xchanging Solutions Limited EntServ UK Limited Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 6.80 8.49
40 Xchanging Solutions Limited Xchanging Solutions Singapore Pte Ltd Wholly Owned Subsidiary Any other transaction trade receivables Not Applicable 0.00 3.31 3.35
41 Xchanging Solutions Limited Xchanging Technology Services India Private Ltd Promoter Any other transaction trade receivables Not Applicable 0.00 20.24 18.52
42 Xchanging Solutions Limited Xchanging Technology Services India Private Ltd Promoter Any other transaction trade payables Not Applicable 0.00 52.43 37.18
43 Xchanging Solutions Limited Xchanging Solutions (USA) Inc. Wholly Owned Subsidiary Any other transaction trade receivables Not Applicable 0.00 83.91 72.07
44 Xchanging Solutions Limited Xchanging UK Ltd Fellow Subsidiary Any other transaction trade payables Not Applicable 0.00 0.00 0.20
45 Xchanging Solutions Limited DXC Technology Switzerland GmbH Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 4.61 4.03
46 Xchanging Solutions Limited DXC Technology Services Singapore Pte. Ltd. Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 3.53 3.35
47 Xchanging Solutions Limited DXC Enterprise Australia Pty Ltd Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 4.93 2.87
48 Xchanging Solutions Limited Xchanging Global Insurance Solution Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 8.01 2.90
49 Xchanging Solutions Limited DXC Technology Sverige AB Fellow Subsidiary Sale of goods or services 18.69 Approved 18.69 0.00 0.00
50 Xchanging Solutions Limited DXC Technology Sverige AB Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 0.00 6.47
51 Xchanging Solutions Limited Entserv Schweiz Gmbh Fellow Subsidiary Sale of goods or services 1.09 Approved 1.09 0.00 0.00
52 Xchanging Solutions Limited DXC Switzerland International S�rl Fellow Subsidiary Any other transaction trade payables Not Applicable 0.00 2.07 4.54
53 Xchanging Solutions Limited Computer Sciences Corporation Fellow Subsidiary Any other transaction trade payables Not Applicable 0.00 4.51 8.74
54 Xchanging Solutions Singapore Pte Limited DXC Technology Singapore Pte. Ltd Fellow Subsidiary Sale of goods or services 140.74 Approved 140.74 0.00 0.00
55 Xchanging Solutions Singapore Pte Limited DXC Technology Singapore Pte. Ltd Fellow Subsidiary Purchase of goods or services 28.96 Approved 28.96 0.00 0.00
56 Xchanging Solutions Singapore Pte Limited DXC Technology Services Singapore Pte. Fellow Subsidiary Sale of goods or services 472.92 Approved 472.92 0.00 0.00
57 Xchanging Solutions Singapore Pte Limited DXC Technology Services Singapore Pte. Fellow Subsidiary Purchase of goods or services 11.71 Approved 11.71 0.00 0.00
58 Xchanging Solutions Singapore Pte Limited Xchanging Technology Services India Private Ltd Fellow Subsidiary Purchase of goods or services Not Applicable 22.86 0.00 0.00
59 Xchanging Solutions Singapore Pte Limited Xchanging Asia Pacific Sdn Bhd Fellow Subsidiary Sale of goods or services Not Applicable 8.14 0.00 0.00
60 Xchanging Solutions Singapore Pte Limited Xchanging Solutions Ltd Holding Company Purchase of goods or services 20.09 Approved 20.09 0.00 0.00
61 Xchanging Solutions Singapore Pte Limited Xchanging Mauritius Ltd Fellow Subsidiary Sale of goods or services Not Applicable 12.11 0.00 0.00
62 Xchanging Solutions Singapore Pte Limited CSC CORP-AMERICA'S OUTSOURCING Fellow Subsidiary Purchase of goods or services Not Applicable 2.73 0.00 0.00
63 Xchanging Solutions Singapore Pte Limited DXC Technology Services Vietnam Co Ltd Fellow Subsidiary Purchase of goods or services Not Applicable 43.70 0.00 0.00
64 Xchanging Solutions Singapore Pte Limited DXC Technology Singapore Pte Ltd Fellow Subsidiary Any other transaction trade payables Not Applicable 0.00 6.26 2.48
65 Xchanging Solutions Singapore Pte Limited DXC Technology Singapore Pte Ltd Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 18.29 27.13
66 Xchanging Solutions Singapore Pte Limited DXC Technology Services Singapore Pte. Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 79.76 90.23
67 Xchanging Solutions Singapore Pte Limited DXC Technology Services Singapore Pte. Fellow Subsidiary Any other transaction trade payables Not Applicable 0.00 11.79 0.00
68 Xchanging Solutions Singapore Pte Limited Xchanging Asia Pacific Sdn Bhd Fellow Subsidiary Any other transaction trade payables Not Applicable 0.00 0.00 8.25
69 Xchanging Solutions Singapore Pte Limited Xchanging Solutions Ltd Holding Company Any other transaction trade payables Not Applicable 0.00 3.31 3.35
70 Xchanging Solutions Singapore Pte Limited Xchanging Technology Services India Private Limited Fellow Subsidiary Any other transaction trade payables Not Applicable 0.00 3.44 3.82
71 Xchanging Solutions Singapore Pte Limited Xchanging (Mauritius) Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 1.59 2.05
72 Xchanging Solutions Singapore Pte Limited DXC Technology Services Vietnam Co Ltd Fellow Subsidiary Any other transaction trade payables Not Applicable 0.00 16.78 0.55
73 Xchanging Solutions Singapore Pte Limited CSC CORP-AMERICA'S OUTSOURCING Fellow Subsidiary Any other transaction trade payables Not Applicable 0.00 0.00 0.49
74 Xchanging Solutions (USA), Inc DXC Technology Services LLC Fellow Subsidiary Any other transaction Providing information technology related services and allied activities 2. Business support services 3. Sales and marketing services 4. Cost recharge to and from related parties 5. Taking premises on rent 6.Apportionment of common expenses 97.37 Approved 97.37 0.00 0.00
75 Xchanging Solutions (USA), Inc DXC Technology Services LLC Fellow Subsidiary Purchase of goods or services 598.57 Approved 598.57 0.00 0.00
76 Xchanging Solutions (USA), Inc DXC Technology Services LLC Fellow Subsidiary Any other transaction Insurance Charges 9.79 Approved 9.79 0.00 0.00
77 Xchanging Solutions (USA), Inc Xchanging Solutions Ltd Holding Company Purchase of goods or services 478.68 Approved 478.68 0.00 0.00
78 Xchanging Solutions (USA), Inc Computer Sciences Canada Inc Fellow Subsidiary Purchase of goods or services Not Applicable 190.54 0.00 0.00
79 Xchanging Solutions (USA), Inc Xchanging Technology Services India Private Ltd Fellow Subsidiary Purchase of goods or services 1,166.28 Approved 1,166.28 0.00 0.00
80 Xchanging Solutions (USA), Inc CSC Covansys Corporation Fellow Subsidiary Purchase of goods or services 256.54 Approved 256.54 0.00 0.00
81 Xchanging Solutions (USA), Inc CSC Corp - FSG US Fellow Subsidiary Purchase of goods or services Not Applicable 103.83 0.00 0.00
82 Xchanging Solutions (USA), Inc CSC Corp-America's Outsourcing Fellow Subsidiary Purchase of goods or services Not Applicable 82.00 0.00 0.00
83 Xchanging Solutions (USA), Inc Computer Sciences Corporation Fellow Subsidiary Interest paid 218.28 Approved 218.28 0.00 0.00
84 Xchanging Solutions (USA), Inc Computer Sciences Corporation Fellow Subsidiary Any other transaction Global Network Intangible Royalty 81.56 Approved 81.56 0.00 0.00
85 Xchanging Solutions (USA), Inc Computer Sciences Corporation Fellow Subsidiary Any other transaction Service Mark Royalty 163.11 Approved 163.11 0.00 0.00
86 Xchanging Solutions (USA), Inc LUXOFT USA INC Fellow Subsidiary Purchase of goods or services Not Applicable 41.33 0.00 0.00
87 Xchanging Solutions (USA), Inc Luxoft Global Operations Gmbh Fellow Subsidiary Purchase of goods or services Not Applicable 298.67 0.00 0.00
88 Xchanging Solutions (USA), Inc Xchanging Global Insurance Solutions Ltd Fellow Subsidiary Purchase of goods or services Not Applicable 66.96 0.00 0.00
89 Xchanging Solutions (USA), Inc COMPUTER SCIENCES CANADA INC. Fellow Subsidiary Any other transaction Trade Payables Not Applicable 0.00 35.69 45.91
90 Xchanging Solutions (USA), Inc Luxoft Global Operations Gmbh Fellow Subsidiary Any other transaction Trade Payables Not Applicable 0.00 43.84 51.91
91 Xchanging Solutions (USA), Inc Xchanging Solutions Ltd Holding Company Any other transaction Trade Payables Not Applicable 0.00 83.91 72.07
92 Xchanging Solutions (USA), Inc Xchanging Technology Services India Private Limited Fellow Subsidiary Any other transaction Trade Payables Not Applicable 0.00 194.06 148.91
93 Xchanging Solutions (USA), Inc Xchanging Technology Services India Private Limited Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 9.73 0.00
94 Xchanging Solutions (USA), Inc Xchanging Global Insurance Solutions Ltd Fellow Subsidiary Any other transaction Trade Payables Not Applicable 0.00 22.55 14.06
95 Xchanging Solutions (USA), Inc CSC Covansys Corporation Fellow Subsidiary Any other transaction Trade Payables Not Applicable 0.00 30.13 49.31
96 Xchanging Solutions (USA), Inc Computer Sciences Corporation Fellow Subsidiary Any other transaction Trade Payables Not Applicable 0.00 544.96 283.12
97 Xchanging Solutions (USA), Inc Computer Sciences Corporation Fellow Subsidiary Any other transaction Loan Payable Not Applicable 0.00 7,110.84 4,791.38
98 Xchanging Solutions (USA), Inc DXC Technology Services LLC Fellow Subsidiary Any other transaction Trade Payables Not Applicable 0.00 127.69 120.60
99 Xchanging Solutions (USA), Inc DXC Technology Services LLC Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 17.59 16.22
100 Xchanging Solutions (USA), Inc CSC Corp - FSG US Fellow Subsidiary Any other transaction Trade Payables Not Applicable 0.00 23.26 18.78
101 Xchanging Solutions (USA), Inc CSC CORP-Americas Outsourcing Fellow Subsidiary Any other transaction Trade Payables Not Applicable 0.00 22.19 16.25
102 Xchanging Solutions Limited EIT Services India Private Limited Fellow Subsidiary Any other transaction trade payable Not Applicable 0.00 18.02 13.69
103 Xchanging Solutions Singapore Pte Limited Xchanging Asia Pacific Sdn Bhd Fellow Subsidiary Any other transaction trade receivables Not Applicable 0.00 1.52 0.00
Total value of transaction during the reporting period 6,140.53