Integrated Filing — IndAS

General information about company
Scrip Code	500408
NSE Symbol	TATAELXSI
MSEI Symbol	NOTLISTED
ISIN	INE670A01012
Name of company	TATA ELXSI LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	17-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	17-Apr-2025   14:00:00
End date and time of board meeting	17-Apr-2025   17:15:00
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	Declaration of unmodified opinion
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	2022-04-20
Indicate Company website link for updated RPT policy of the Company	https://www.tataelxsi.com/storage/quick-links/May2022/MY0LsnwvcoyGQ60EC538.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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	9083356000	37290483000
	Other income	430710000	1793115000
	Total income	9514066000	39083598000
2	Expenses
(a)	Cost of materials consumed	741524000	2386629000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	11071000
(d)	Employee benefit expense	5175823000	20464270000
(e)	Finance costs	45912000	189814000
(f)	Depreciation, depletion and amortisation expense	246880000	1048708000
(f)	Other Expenses
1	Office Rentals	14962000	58549000
2	Consultant fees for software development	369056000	1448622000
3	Power & fuel	34932000	152999000
4	Repairs & Maintenance	200879000	738409000
5	Communication Exp.	17419000	71130000
6	Travel (Domestic & Overseas)	140320000	814592000
7	Sales promotion	45236000	176329000
8	Motor vehicle exp	11374000	43405000
9	Legal & professional fee	82017000	359252000
10	Others	173247000	835779000
	Total other expenses	1089442000	4699066000
	Total expenses	7299581000	28799558000
3	Total profit before exceptional items and tax	2214485000	10284040000
4	Exceptional items	0	0
5	Total profit before tax	2214485000	10284040000
6	Tax expense
7	Current tax	508075000	2546642000
8	Deferred tax	-17775000	-111970000
9	Total tax expenses	490300000	2434672000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	1724185000	7849368000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	1724185000	7849368000
17	Other comprehensive income net of taxes	-2281000	-47665000
18	Total Comprehensive Income for the period	1721904000	7801703000
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	622841000	622841000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		27976848000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	27.68	126.03
	Diluted earnings (loss) per share from continuing operations	27.68	126.01
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	27.68	126.03
	Diluted earnings (loss) per share from continuing and discontinued operations	27.68	126.01
24	Debt equity ratio	0.0007	0.0007
25	Debt service coverage ratio	0.1484	0.1484
26	Interest service coverage ratio	0	0
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	3091893000
	Capital work-in-progress	16173000
	Investment property	0
	Goodwill	0
	Other intangible assets	88496000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	3963881000
	Total non-current financial assets	3963881000
	Deferred tax assets (net)	376262000
	Other non-current assets	7965000
	Total non-current assets	7544670000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	0
	Trade receivables, current	9715258000
	Cash and cash equivalents	1352766000
	Bank balance other than cash and cash equivalents	14711167000
	Loans, current	37206000
	Other current financial assets	243588000
	Total current financial assets	26059985000
	Current tax assets (net)	337524000
	Other current assets	1914997000
	Total current assets	28312506000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	35857176000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	622841000
	Other equity	27976848000
	Total equity attributable to owners of parent	28599689000
	Non controlling interest
	Total equity	28599689000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	1393126000
	Total non-current financial liabilities	1393126000
	Provisions, non-current	567531000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1960657000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	115071000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1115021000
	Total Trade payable	1230092000
	Other current financial liabilities	1450843000
	Total current financial liabilities	2680935000
	Other current liabilities	1256346000
	Provisions, current	491587000
	Current tax liabilities (Net)	867962000
	Deferred government grants, Current	0
	Total current liabilities	5296830000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	7257487000
	Total equity and liabilites	35857176000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Software development & services	8774560000	36232970000
2	System integration & support services	308796000	1057513000
	Total Segment Revenue	9083356000	37290483000
	Less: Inter segment revenue
	Revenue from operations	9083356000	37290483000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Software development & services	2810520000	12777664000
2	System integration & support services	25899000	163826000
	Total Profit before tax	2836419000	12941490000
	i. Finance cost	45912000	45912000
	ii. Other Unallocable Expenditure net off Unallocable income	576022000	576022000
	Profit before tax	2214485000	10284040000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Software development & services	0	0
2	System integration & support services	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
1	Software development & services	0	0
2	System integration & support services	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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 of the defined benefit plans	-3506000	-73267000
	Total Amount of items that will not be reclassified to profit and loss	-3506000	-73267000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	-1225000	-25602000
5	Total Other comprehensive income	-2281000	-47665000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			10284040000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			189814000
	Adjustments for decrease (increase) in inventories			11071000
	Adjustments for decrease (increase) in trade receivables, current			-107615000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-418832000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-40630000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			375424000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			48203000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1048708000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			53747000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-163815000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			42377000
	Adjustments for dividend income			0
	Adjustments for interest income			1164915000
	Adjustments for share-based payments			100693000
	Adjustments for fair value losses (gains)			7760000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			93071000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			75061000
	Net cash flows from (used in) operations			10359101000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2239332000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			8119769000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			1742000
	Purchase of property, plant and equipment			163417000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			819863000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-3741000000
	Net cash flows from (used in) investing activities	-3082812000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			81000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			612241000
	Dividends paid			4359351000
	Interest paid			14437000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-4985948000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			51009000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-30671000
	Net increase (decrease) in cash and cash equivalents			20338000
	Cash and cash equivalents cash flow statement at beginning of period			1332429000
	Cash and cash equivalents cash flow statement at end of period			1352767000