Integrated Filing — IndAS

General information about company
Scrip Code	532927
NSE Symbol	ECLERX
MSEI Symbol	NOTLISTED
ISIN	INE738I01010
Name of company	eClerx Services 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	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	07-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
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	Single segment
Description of single segment	Information Technology
Start date and time of board meeting	14-May-2025   11:30:00
End date and time of board meeting	14-May-2025   16:30:00
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	Declaration of unmodified opinion

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	Consolidated	Consolidated
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	8982860000	33658650000
	Other income	319200000	865270000
	Total income	9302060000	34523920000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	5418780000	20657840000
(e)	Finance costs	107810000	348900000
(f)	Depreciation, depletion and amortisation expense	409620000	1411930000
(f)	Other Expenses
1	Cost of technical sub-contractors	227460000	814030000
2	Other expense	1150770000	4105910000
	Total other expenses	1378230000	4919940000
	Total expenses	7314440000	27338610000
3	Total profit before exceptional items and tax	1987620000	7185310000
4	Exceptional items	0	0
5	Total profit before tax	1987620000	7185310000
6	Tax expense
7	Current tax	537900000	1918310000
8	Deferred tax	-75450000	-145590000
9	Total tax expenses	462450000	1772720000
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	1525170000	5412590000
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	1525170000	5412590000
17	Other comprehensive income net of taxes	344750000	109090000
18	Total Comprehensive Income for the period	1869920000	5521680000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1521630000	5410920000
	Total profit or loss, attributable to non-controlling interests	3540000	3540000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1866380000	5520010000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	3540000	1670000
21	Details of equity share capital
	Paid-up equity share capital	469600000	469600000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		22588020000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	32.37	114.19
	Diluted earnings (loss) per share from continuing operations	31.81	112.07
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	32.37	114.19
	Diluted earnings (loss) per share from continuing and discontinued operations	31.81	112.07
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		Kindly refer to the notes in the pdf attachment of 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	1695650000
	Capital work-in-progress	1900000
	Investment property	3252730000
	Goodwill	4079040000
	Other intangible assets	711760000
	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	219150000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	534020000
	Total non-current financial assets	753170000
	Deferred tax assets (net)	726820000
	Other non-current assets	151880000
	Total non-current assets	11372950000
2	Current assets
	Inventories	2270000
	Current financial asset
	Current investments	2871040000
	Trade receivables, current	7898840000
	Cash and cash equivalents	5416970000
	Bank balance other than cash and cash equivalents	1974300000
	Loans, current	0
	Other current financial assets	595430000
	Total current financial assets	18756580000
	Current tax assets (net)	28940000
	Other current assets	1295990000
	Total current assets	20083780000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	31456730000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	469600000
	Other equity	22588020000
	Total equity attributable to owners of parent	23057620000
	Non controlling interest	21970000
	Total equity	23079590000
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	3091690000
	Total non-current financial liabilities	3091690000
	Provisions, non-current	810860000
	Deferred tax liabilities (net)	67420000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	3969970000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	3040000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	782700000
	Total Trade payable	785740000
	Other current financial liabilities	803870000
	Total current financial liabilities	1589610000
	Other current liabilities	695340000
	Provisions, current	1864030000
	Current tax liabilities (Net)	258190000
	Deferred government grants, Current	0
	Total current liabilities	4407170000
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	8377140000
	Total equity and liabilites	31456730000
	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		Consolidated	Consolidated
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
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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Items that will not be reclassified to profit or loss	-18060000	-54120000
	Total Amount of items that will not be reclassified to profit and loss	-18060000	-54120000
2	Income tax relating to items that will not be reclassified to profit or loss	-3780000	-12660000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to profit or loss (net)	430460000	108670000
	Total Amount of items that will be reclassified to profit and loss	430460000	108670000
4	Income tax relating to items that will be reclassified to profit or loss	71430000	-41880000
5	Total Other comprehensive income	344750000	109090000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			7185310000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			348900000
	Adjustments for decrease (increase) in inventories			4180000
	Adjustments for decrease (increase) in trade receivables, current			-929750000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-457810000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			33600000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			0
	Adjustments for increase (decrease) in trade payables, non-current			214270000
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1434160000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			315090000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			80870000
	Adjustments for dividend income			20710000
	Adjustments for interest income			271580000
	Adjustments for share-based payments			405360000
	Adjustments for fair value losses (gains)			129280000
	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)			15400000
	Other adjustments for non-cash items			-300280000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1000980000
	Net cash flows from (used in) operations			8186290000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1640120000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			6546170000
	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			24534940000
	Other cash payments to acquire equity or debt instruments of other entities			22349950000
	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			0
	Purchase of property, plant and equipment			1214740000
	Proceeds from sales of investment property			63410000
	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			20710000
	Interest received			250670000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	1305040000
	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			4763210000
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			301240000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			362160000
	Dividends paid			46950000
	Interest paid			348900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-876060000
	Net cash flows from (used in) financing activities			-6096040000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1755170000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			122260000
	Net increase (decrease) in cash and cash equivalents			1877430000
	Cash and cash equivalents cash flow statement at beginning of period			3539540000
	Cash and cash equivalents cash flow statement at end of period			5416970000