Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	ONEPOINT
MSEI Symbol	NOTLISTED
ISIN	INE840Y01029
Name of company	ONE POINT ONE 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	23-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	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	Single segment
Description of single segment	BUSINESS PROCESS MANAGEMENT SERVICES
Start date and time of board meeting	23-May-2025   11:30:00
End date and time of board meeting	23-May-2025   16:15:00
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	2025-03-31
Indicate Company website link for updated RPT policy of the Company	www.1point1.com
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?	Yes
No. of times funds raised during the quarter	1
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	524769000	2014399000
	Other income	57741000	112822000
	Total income	582510000	2127221000
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	303090000	1130284000
(e)	Finance costs	13712000	60494000
(f)	Depreciation, depletion and amortisation expense	64220000	251902000
(f)	Other Expenses
1	Other expenses	115585000	331058000
	Total other expenses	115585000	331058000
	Total expenses	496607000	1773738000
3	Total profit before exceptional items and tax	85903000	353483000
4	Exceptional items	0	0
5	Total profit before tax	85903000	353483000
6	Tax expense
7	Current tax	-3380000	57830000
8	Deferred tax	16778000	19561000
9	Total tax expenses	13398000	77391000
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	72505000	276092000
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	72505000	276092000
17	Other comprehensive income net of taxes	-743000	-2874000
18	Total Comprehensive Income for the period	71762000	273218000
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	524994000	524994000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		3568217000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.28	1.15
	Diluted earnings (loss) per share from continuing operations	0.27	1.12
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	0.28	1.15
	Diluted earnings (loss) per share from continuing and discontinued operations	0.27	1.12
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
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	358504000
	Capital work-in-progress
	Investment property
	Goodwill	0
	Other intangible assets	673946000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	2814362000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	138169000
	Total non-current financial assets	2952531000
	Deferred tax assets (net)	24099000
	Other non-current assets
	Total non-current assets	4009080000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	0
	Trade receivables, current	600156000
	Cash and cash equivalents	9470000
	Bank balance other than cash and cash equivalents	6676000
	Loans, current	0
	Other current financial assets	16514000
	Total current financial assets	632816000
	Current tax assets (net)
	Other current assets	218810000
	Total current assets	851626000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	4860706000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	524994000
	Other equity	3568217000
	Total equity attributable to owners of parent	4093211000
	Non controlling interest
	Total equity	4093211000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	276346000
	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	142067000
	Total non-current financial liabilities	418413000
	Provisions, non-current	12308000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	15564000
	Total non-current liabilities	446285000
	Current liabilities
	Current financial liabilities
	Borrowings, current	142478000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	14647000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	24886000
	Total Trade payable	39533000
	Other current financial liabilities	103504000
	Total current financial liabilities	285515000
	Other current liabilities	26679000
	Provisions, current	9016000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	321210000
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	767495000
	Total equity and liabilites	4860706000
	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)
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Re-measurement gains/ (losses) on defined benefit plans	-993000	-3841000
	Total Amount of items that will not be reclassified to profit and loss	-993000	-3841000
2	Income tax relating to items that will not be reclassified to profit or loss	-250000	-967000
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	-743000	-2874000

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			353483000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			20419000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-52186000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-126555000
	Adjustments for decrease (increase) in other non-current assets			-4152000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			11327000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-89243000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			251902000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			22748000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-2527000
	Adjustments for dividend income			-4000
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-70140000
	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			2062000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-36341000
	Net cash flows from (used in) operations			317142000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			57831000
	Other inflows (outflows) of cash			-7000
	Net cash flows from (used in) operating activities			259304000
	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			48815000
	Purchase of property, plant and equipment			241514000
	Proceeds from sales of investment property			897549000
	Purchase of investment property			2929352000
	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			4000
	Interest received			24494000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1000
	Net cash flows from (used in) investing activities	-2200003000
	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			2291348000
	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			235139000
	Payments of lease liabilities			146105000
	Dividends paid			0
	Interest paid			11869000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1000
	Net cash flows from (used in) financing activities			1898236000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-42463000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-42463000
	Cash and cash equivalents cash flow statement at beginning of period			58609000
	Cash and cash equivalents cash flow statement at end of period			16146000

Signatory Details
Name of signatory	SUNIL KUMAR JHA
Designation of person	Chief Financial Officer
Place	NAVI MUMBAI
Date	22-May-2025