Integrated Filing — IndAS



General information about company

Scrip Code 544133
NSE Symbol EXICOM
MSEI Symbol NOTLISTED
ISIN INE777F01014
Name of company EXICOM TELE-SYSTEMS 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 31-10-2026
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 Consolidated
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 Multi segment
Description of single segment
Start date and time of board meeting 04-11-2026   11:50:00
End date and time of board meeting 04-11-2026   13:50:00
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



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 Consolidated Consolidated
1 Income
Revenue from operations 38,834.55 71,941.52
Other income 466.79 959.65
Total income 39,301.34 72,901.17
2 Expenses
(a) Cost of materials consumed 26,996.60 48,017.72
(b) Purchases of stock-in-trade 7.22 10.68
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 452.19 1,641.56
(d) Employee benefit expense 5,150.15 10,159.50
(e) Finance costs 1,716.47 3,337.36
(f) Depreciation, depletion and amortisation expense 4,298.59 8,184.47
(f) Other Expenses
1 Manufacturing Expenses 423.01 824.73
2 Other Expenses 5,629.14 13,300.71
Total other expenses 6,052.15 14,125.44
Total expenses 44,673.37 85,476.73
3 Total profit before exceptional items and tax (5,372.03) (12,575.56)
4 Exceptional items (59.07) (59.07)
5 Total profit before tax (5,431.10) (12,634.63)
6 Tax expense
7 Current tax 172.17 302.33
8 Deferred tax 74.87 98.49
9 Total tax expenses 247.04 400.82
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 (5,678.14) (13,035.45)
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 (5,678.14) (13,035.45)
17 Other comprehensive income net of taxes 948.49 (917.10)
18 Total Comprehensive Income for the period (4,729.65) (13,952.55)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (5,096.92) (12,022.49)
Total profit or loss, attributable to non-controlling interests (581.22) (1,012.96)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (4,184.34) (12,885.24)
Total comprehensive income for the period attributable to owners of parent non-controlling interests (545.31) (1,067.31)
21 Details of equity share capital
Paid-up equity share capital 13,907.98 13,907.98
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 -3.66 -8.64
Diluted earnings (loss) per share from continuing operations -3.66 -8.64
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 -3.66 -8.64
Diluted earnings (loss) per share from continuing and discontinued operations -3.66 -8.64
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 above un-audited Standalone and Consolidated Financial Results of the Company for the second quarter and half year ended September 30, 2026 have been reviewed and recommended by Audit Committee and approved by the Board of Directors in their respective metings held on Novemnber 4, 2026. For detailed notes kindly refer the financial results uploaded on the website of the Company at www.exicom.com and are also available on both stock exchanges i.e. NSE and BSE.



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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 33,112.15
Capital work-in-progress 492.97
Investment property 0.00
Goodwill 0.00
Other intangible assets 30,146.84
Intangible assets under development 1,275.76
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 105.83
Trade receivables, non-current 126.44
Loans, non-current 0.00
Other non-current financial assets
1 Others 409.27
Total of other non-current financial assets 409.27
Total non-current financial assets 641.54
Deferred tax assets (net) 280.46
Other non-current assets
1 Right of use assets and other non current assets 25,350.43
Total of other non-current assets 25,350.43
Total non-current assets 91,300.15
2 Current assets
Inventories 40,668.07
Current financial asset
Current investments 0.00
Trade receivables, current 31,844.83
Cash and cash equivalents 3,082.63
Bank balance other than cash and cash equivalents 1,997.22
Loans, current 995.02
Other current financial assets
Total of other current financial assets 3,850.96
Total current financial assets 41,770.66
Current tax assets (net) 1,287.06
Other current assets
1 Other Current Assets 13,350.82
Total of other current assets 13,350.82
Total current assets 97,076.61
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 1,88,376.76
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 13,907.98
Other equity 40,079.34
Total equity attributable to owners of parent 53,987.32
Non controlling interest 5,637.65
Total equity 59,624.97
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 17,154.73
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
1 Lease Liabilities and Others 23,735.22
Total of other non-current financial liabilities 23,735.22
Total non-current financial liabilities 40,889.95
Provisions, non-current 1,512.13
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 42,402.08
Current liabilities
Current financial liabilities
Borrowings, current 26,572.82
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 5,173.19
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 27,037.89
Total Trade payable 32,211.08
Other current financial liabilities
1 Lease Liabilities and Other current financial liabilities 10,937.10
Total of other current financial liabilities 10,937.10
Total current financial liabilities 69,721.00
Other current liabilities 15,345.61
1 Other current liabilities 15,345.61
Total of other current liabilities 15,345.61
Provisions, current 565.96
Current tax liabilities (Net) 717.14
Deferred government grants, Current 0.00
Total current liabilities 86,349.71
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 1,28,751.79
Total equity and liabilites 1,88,376.76
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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Critical Power 17,465.26 35,186.47
2 EV Charger 21,369.29 36,755.05
Total Segment Revenue 38,834.55 71,941.52
Less: Inter segment revenue 0.00 0.00
Revenue from operations 38,834.55 71,941.52
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Critical Power 748.28 2,025.53
2 EV Charger (4,403.84) (11,263.73)
Total Profit before tax (3,655.56) (9,238.20)
i. Finance cost 1,716.47 3,337.36
ii. Other Unallocable Expenditure net off Unallocable income 59.07 59.07
Profit before tax (5,431.10) (12,634.63)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Critical Power 75,122.21 75,122.21
2 EV Charger 1,13,254.55 1,13,254.55
Total Segment Asset 1,88,376.76 1,88,376.76
Un-allocable Assets 0.00 0.00
Net Segment Asset 1,88,376.76 1,88,376.76
4 Segment Liabilities
Segment Liabilities
1 Critical Power 43,670.55 43,670.55
2 EV Charger 85,081.24 85,081.24
Total Segment Liabilities 1,28,751.79 1,28,751.79
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 1,28,751.79 1,28,751.79
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gains/(loss) on defined benefits plans 42.56 (4.76)
Total Amount of items that will not be reclassified to profit and loss 42.56 (4.76)
2 Income tax relating to items that will not be reclassified to profit or loss 10.71 (1.20)
3 Amount of items that will be reclassified to profit and loss
1 Exchange gain / (loss) on translation of foreign operations 916.64 (913.54)
Total Amount of items that will be reclassified to profit and loss 916.64 (913.54)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 948.49 (917.10)



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 Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax (12,634.63)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 3,337.36
Adjustments for decrease (increase) in inventories (316.76)
Adjustments for decrease (increase) in trade receivables, current 12,126.09
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
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 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (2,851.08)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 8,184.47
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 158.87
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (453.08)
Adjustments for dividend income 0.00
Adjustments for interest income 110.58
Adjustments for share-based payments 52.58
Adjustments for fair value losses (gains) (12.33)
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) (152.14)
Other adjustments for non-cash items (18.07)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 19,945.33
Net cash flows from (used in) operations 7,310.70
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 173.16
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 7,137.54
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 3.54
Purchase of property, plant and equipment 6,267.70
Proceeds from sales of investment property 0.00
Purchase of investment property 0.08
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 3,541.98
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 648.24
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 965.02
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 127.09
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (9,995.91)
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 8.68
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 6,229.40
Repayments of borrowings 0.00
Payments of lease liabilities 740.28
Dividends paid 0.00
Interest paid 3,095.83
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 2,401.97
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (456.40)
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 (456.40)
Cash and cash equivalents cash flow statement at beginning of period 3,539.03
Cash and cash equivalents cash flow statement at end of period 3,082.63