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 04-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange
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 Platform Subscription
Start date and time of board meeting 04-11-2026   03:00:00
End date and time of board meeting 04-11-2026   03:30:00
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 05-02-2026
Indicate Company website link for updated RPT policy of the Company https://cdn.tracxn.com/marketing-campaigns/Policy_on_Related_Party_Transactions_5th_Feb_26_OgsBCCxfFGXZ90AvCDckN.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
The Company is a debt free company.Hence, this disclosure is 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 2,130.13 4,237.99
Other income 137.54 289.43
Total income 2,267.67 4,527.42
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 2,332.93 4,531.11
(e) Finance costs 0.00 0.00
(f) Depreciation, depletion and amortisation expense 7.47 13.13
(f) Other Expenses
1 Cloud hosting charges 115.33 210.65
2 Rent 92.48 188.29
3 Information technologies expenses (including software license) 81.93 138.92
4 Marketing expenses 20.59 38.85
5 Professional & consultancy fees 19.38 40.19
6 Director remuneration 11.23 19.75
7 Bank and payment gateway charges 8.94 17.67
8 Payment to auditors 8.73 15.95
9 Data extraction charges 7.55 10.03
10 Other Expenses 25.74 44.49
Total other expenses 391.90 724.79
Total expenses 2,732.30 5,269.03
3 Total profit before exceptional items and tax (464.63) (741.61)
4 Exceptional items 0.00 0.00
5 Total profit before tax (464.63) (741.61)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (52.01) (27.99)
9 Total tax expenses (52.01) (27.99)
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 (412.62) (713.62)
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 (412.62) (713.62)
17 Other comprehensive income net of taxes 4.42 (10.90)
18 Total Comprehensive Income for the period (408.20) (724.52)
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 1,069.55 1,069.55
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 -0.39 -0.67
Diluted earnings (loss) per share from continuing operations -0.39 -0.67
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 -0.67
Diluted earnings (loss) per share from continuing and discontinued operations -0.39 -0.67
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.The unaudited financial results have been prepared in accordance with Indian Accounting Standards (Ind-AS) as prescribed under Section 133 of the Companies Act, 2013, as amended ('the Act) read with relevant rules issued thereunder and other accounting principles generally accepted in India. The financial results of Tracxn Technologies Limited (the Company), will be available on the Company's website (www.tracxn.com), on the website of NSE (www.nseindia.com) and BSE (www.bseindia.com). 2.The statement of unaudited financial results for the quarter and six months period ended September 30, 2026 have been reviewed by the Audit Committee in their meeting on November 04, 2026 and approved by the Board of Directors in their meeting held on November 04, 2026. These unaudited financial results have been subjected to limited review by statutory auditors of the Company. 3.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 labor 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 statements for year ended March 31, 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 September 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. 4.The Company has, at various grant dates issued employee stock options 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 September 30, 2026, an amount of Rs. 58.32 Lakhs (June 30, 2026: Rs.57.60 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 September 30, 2026, aggregates to 3,735,686 (June 30, 2026: 3,696,972). The Company has allotted 218,699 equity shares to the employees on exercise under ESOP Scheme for the quarter ended September 30, 2026. 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 Company does not have any subsidiary / associate / joint venture company(ies). 7.Previous period/ year's figures have been regrouped/ reclassified, wherever necessary to conform to the current period classification. 8.The financial information for the quarter ended September 30, 2025, the year ended March 31, 2026, and the quarter ended June 30, 2026, was reviewed or audited by a predecessor auditor. Their reports, dated November 05, 2025, May 25, 2026, and August 05, 2026, respectively, expressed unmodified conclusions/opinions on those statements.



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 43.70
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 0.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
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)
Other non-current assets
1 Non-current tax assets (net) 654.55
Total of other non-current assets 654.55
Total non-current assets 698.25
2 Current assets
Inventories 0.00
Current financial asset
Current investments 8,473.39
Trade receivables, current 159.23
Cash and cash equivalents 104.49
Bank balance other than cash and cash equivalents 0.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 66.27
Total current financial assets 8,803.38
Current tax assets (net)
Other current assets
1 Other current assets 64.44
Total of other current assets 64.44
Total current assets 8,867.82
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 9,566.07
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,069.55
Other equity 3,578.88
Total equity attributable to owners of parent 4,648.43
Non controlling interest
Total equity 4,648.43
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 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
Total of other non-current financial liabilities
Total non-current financial liabilities 0.00
Provisions, non-current 609.65
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Contract liabilities 205.35
Total of other non-current liabilities 205.35
Total non-current liabilities 815.00
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 11.18
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 52.58
Total Trade payable 63.76
Other current financial liabilities
1 Other financial liabilities 35.71
Total of other current financial liabilities 35.71
Total current financial liabilities 99.47
Other current liabilities 3,579.37
1 Contract liabilities 3,400.86
2 Other current liabilities 178.51
Total of other current liabilities 3,579.37
Provisions, current 423.80
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 4,102.64
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 4,917.64
Total equity and liabilites 9,566.07
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 Remeasurement gains/(loss) on defined benefit plans (net) 5.91 (14.57)
2 Tax impact on above (1.49) 3.67
Total Amount of items that will not be reclassified to profit and loss 4.42 (10.90)
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
5 Total Other comprehensive income 4.42 (10.90)



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 (741.61)
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 91.11
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 15.97
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 13.15
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (5.02)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 77.37
Adjustments for increase (decrease) in other non-current liabilities 133.68
Adjustments for depreciation and amortisation expense 13.13
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss (0.24)
Adjustments for provisions, current 120.95
Adjustments for provisions, non-current 24.27
Adjustments for other financial liabilities, current 18.73
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.05
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 115.92
Adjustments for fair value losses (gains) (248.49)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (33.53)
Other adjustments to reconcile profit (loss) 0.00
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) 337.05
Net cash flows from (used in) operations (404.56)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 191.59
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (596.15)
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 11.55
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 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 523.26
Net cash flows from (used in) investing activities 511.71
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 1.69
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 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.18
Net cash flows from (used in) financing activities 1.87
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (82.57)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.21
Net increase (decrease) in cash and cash equivalents (82.36)
Cash and cash equivalents cash flow statement at beginning of period 186.85
Cash and cash equivalents cash flow statement at end of period 104.49





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 Tracxn Technologies Limited Neha Singh Chairperson & Managing Director Remuneration NA 30.25 0.00 0.00
2 Tracxn Technologies Limited Abhishek Goyal Executive Director Remuneration NA 3.23 0.00 0.00
3 Tracxn Technologies Limited Billionbrains Garage Ventures Limited Minority interest of an executive director by way of shareholding in the Private Company Sale of goods or services Approved 3.60 0.00 0.00
4 Tracxn Technologies Limited Finsire Technologies Private Limited Minority interest of an executive director by way of shareholding in the Private Company Sale of goods or services Approved 0.70 0.00 0.00
5 Tracxn Technologies Limited Deepmatrix Private Limited Minority interest of an executive director by way of shareholding in the Private Company Sale of goods or services Approved 0.90 0.00 0.00
6 Tracxn Technologies Limited Tanishayan Technologies Private Limited Minority interest of an executive director by way of shareholding in the Private Company Sale of goods or services Approved 0.60 0.00 0.00
7 Tracxn Technologies Limited Cartrade Tech Limited Minority interest of an executive director by way of shareholding in the Private Company Sale of goods or services Approved 1.80 0.00 0.00
8 Tracxn Technologies Limited Larsen and Toubro Limited Minority interest of an executive director by way of shareholding in the Private Company Sale of goods or services Approved 3.75 0.00 0.00
9 Tracxn Technologies Limited BSE Limited Minority interest of an executive director by way of shareholding in the Private Company Purchase of goods or services Approved 2.85 0.00 0.00
10 Tracxn Technologies Limited Moonrider Private Limited Minority interest of an executive director by way of shareholding in the Private Company Sale of goods or services Approved 0.90 0.00 0.00
11 Tracxn Technologies Limited Vasudhaiva Kutumbakam Group Private Limited Minority interest of an executive director by way of shareholding in the Private Company Sale of goods or services Approved 1.80 0.00 0.00
12 Tracxn Technologies Limited Indifi Technologies Private Limited Investee company of Tracxn Labs, wherein an executive director of the Company is associated as Investment Manager Sale of goods or services Approved 1.50 0.00 1.77
13 Tracxn Technologies Limited Mudrex Inc. Minority interest of an executive director by way of shareholding in the Private Company Sale of goods or services Approved 0.75 0.00 0.89
14 Tracxn Technologies Limited Incanus Technologies Private Limited Minority interest of an executive director by way of shareholding in the Private Company Sale of goods or services Approved 0.62 0.00 0.73
15 Tracxn Technologies Limited Cloudsek Information Security Private Limited Minority interest of an executive director by way of shareholding in the Private Company Sale of goods or services Approved 3.60 0.00 0.00
16 Tracxn Technologies Limited ICICI Bank Limited Minority interest of an executive director by way of shareholding in the Private Company Sale of goods or services Approved 17.00 0.00 0.00
17 Tracxn Technologies Limited Max Healthcare Institute Limited Minority interest of an independent director by way of shareholding in the Private Company Sale of goods or services Approved 1.80 0.00 0.00
Total value of transaction during the reporting period 75.65