Integrated Filing — IndAS

General information about company
Scrip Code	533121
NSE Symbol	EXPLEOSOL
MSEI Symbol	NOTLISTED
ISIN	INE201K01015
Name of company	Expleo Solutions 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	22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	15-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	Software Validation and Verification Services, Software Development and Engineering consultancy services
Start date and time of board meeting	22-May-2025   14:00:00
End date and time of board meeting	22-May-2025   18:00:00
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
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	2557960000	10247960000
	Other income	45120000	162040000
	Total income	2603080000	10410000000
2	Expenses
(a)	Cost of materials consumed	17150000	74800000
(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	1608790000	6078570000
(e)	Finance costs	9400000	33220000
(f)	Depreciation, depletion and amortisation expense	80530000	393070000
(f)	Other Expenses
1	Impairment of goodwill	0	19000000
2	Other Expenses	531980000	2418940000
	Total other expenses	531980000	2437940000
	Total expenses	2247850000	9017600000
3	Total profit before exceptional items and tax	355230000	1392400000
4	Exceptional items	0	0
5	Total profit before tax	355230000	1392400000
6	Tax expense
7	Current tax	140940000	447480000
8	Deferred tax	-26470000	-87510000
9	Total tax expenses	114470000	359970000
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	240760000	1032430000
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	240760000	1032430000
17	Other comprehensive income net of taxes	-4580000	-9510000
18	Total Comprehensive Income for the period	236180000	1022920000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	240760000	1032430000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-6210000	-11520000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	1630000	2010000
21	Details of equity share capital
	Paid-up equity share capital	155200000	155200000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		6203240000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	15.51	66.52
	Diluted earnings (loss) per share from continuing operations	15.51	66.52
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	15.51	66.52
	Diluted earnings (loss) per share from continuing and discontinued operations	15.51	66.52
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

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	1007920000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	117790000
	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	1151140000
	Other non-current financial assets	62890000
	Total non-current financial assets	1214030000
	Deferred tax assets (net)	129070000
	Other non-current assets	210370000
	Total non-current assets	2679180000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	0
	Trade receivables, current	2223040000
	Cash and cash equivalents	2174860000
	Bank balance other than cash and cash equivalents	118720000
	Loans, current	0
	Other current financial assets	651720000
	Total current financial assets	5168340000
	Current tax assets (net)	0
	Other current assets	463260000
	Total current assets	5631600000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	8310780000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	155200000
	Other equity	6203240000
	Total equity attributable to owners of parent	6358440000
	Non controlling interest	0
	Total equity	6358440000
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	381230000
	Total non-current financial liabilities	381230000
	Provisions, non-current	126540000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	507770000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1620000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	609190000
	Total Trade payable	610810000
	Other current financial liabilities	366460000
	Total current financial liabilities	977270000
	Other current liabilities	228430000
	Provisions, current	136020000
	Current tax liabilities (Net)	102850000
	Deferred government grants, Current	0
	Total current liabilities	1444570000
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	1952340000
	Total equity and liabilites	8310780000
	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	-6210000	-11520000
	Total Amount of items that will not be reclassified to profit and loss	-6210000	-11520000
2	Income tax relating to items that will not be reclassified to profit or loss	-1630000	-2010000
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	0
5	Total Other comprehensive income	-4580000	-9510000

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			1392400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			33220000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			182100000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			150810000
	Adjustments for decrease (increase) in other non-current assets			26900000
	Adjustments for other financial assets, non-current			-74990000
	Adjustments for other financial assets, current			-260070000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			332360000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			115340000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			393070000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			19000000
	Adjustments for provisions, current			87130000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-173980000
	Adjustments for other financial liabilities, non-current			-37440000
	Adjustments for unrealised foreign exchange losses gains			43380000
	Adjustments for dividend income			0
	Adjustments for interest income			77510000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-26970000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-5300000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			82120000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			809170000
	Net cash flows from (used in) operations			2201570000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			407360000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1794210000
	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			710000
	Purchase of property, plant and equipment			79200000
	Proceeds from sales of investment property			0
	Purchase of investment property			-176980000
	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			1151140000
	Cash receipts from repayment of advances and loans made to other parties			471960000
	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			93550000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-44460000
	Net cash flows from (used in) investing activities	-531600000
	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			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			61940000
	Dividends paid			775990000
	Interest paid			33040000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-870970000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			391640000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			21840000
	Net increase (decrease) in cash and cash equivalents			413480000
	Cash and cash equivalents cash flow statement at beginning of period			1761380000
	Cash and cash equivalents cash flow statement at end of period			2174860000