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	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	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

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	670468000	2563566000
	Other income	65703000	138123000
	Total income	736171000	2701689000
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	398546000	1492971000
(e)	Finance costs	17605000	66977000
(f)	Depreciation, depletion and amortisation expense	67167000	263793000
(f)	Other Expenses
1	Other Expenses	149246000	451204000
	Total other expenses	149246000	451204000
	Total expenses	632564000	2274945000
3	Total profit before exceptional items and tax	103607000	426744000
4	Exceptional items	0	0
5	Total profit before tax	103607000	426744000
6	Tax expense
7	Current tax	-485000	76633000
8	Deferred tax	16731000	18543000
9	Total tax expenses	16246000	95176000
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	87361000	331568000
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	87361000	331568000
17	Other comprehensive income net of taxes	2559000	1138000
18	Total Comprehensive Income for the period	89920000	332706000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	87361000	331567000
	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	89920000	332705000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
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		3524792000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.34	1.39
	Diluted earnings (loss) per share from continuing operations	0.33	1.35
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	0.34	1.39
	Diluted earnings (loss) per share from continuing and discontinued operations	0.33	1.35
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	374127000
	Capital work-in-progress
	Investment property
	Goodwill	729271000
	Other intangible assets	321264000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	1988428000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	142111000
	Total non-current financial assets	2130539000
	Deferred tax assets (net)	30956000
	Other non-current assets
	Total non-current assets	3586157000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	0
	Trade receivables, current	737669000
	Cash and cash equivalents	91089000
	Bank balance other than cash and cash equivalents	43903000
	Loans, current	0
	Other current financial assets	16514000
	Total current financial assets	889175000
	Current tax assets (net)
	Other current assets	533211000
	Total current assets	1422386000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	5008543000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	524994000
	Other equity	3524792000
	Total equity attributable to owners of parent	4049786000
	Non controlling interest	0
	Total equity	4049786000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	14885000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	455296000
	Total non-current financial liabilities	470181000
	Provisions, non-current	32162000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	15564000
	Total non-current liabilities	517907000
	Current liabilities
	Current financial liabilities
	Borrowings, current	55965000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	21261000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	24940000
	Total Trade payable	46201000
	Other current financial liabilities	227813000
	Total current financial liabilities	329979000
	Other current liabilities	82362000
	Provisions, current	28509000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	440850000
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	958757000
	Total equity and liabilites	5008543000
	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	Re-measurement gains/ (losses) on defined benefit obligation	152000	-4229000
	Total Amount of items that will not be reclassified to profit and loss	152000	-4229000
2	Income tax relating to items that will not be reclassified to profit or loss	38000	-1064000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of foreign operations	3267000	5750000
	Total Amount of items that will be reclassified to profit and loss	3267000	5750000
4	Income tax relating to items that will be reclassified to profit or loss	822000	1447000
5	Total Other comprehensive income	2559000	1138000

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			426744000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			910000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-44106000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-127186000
	Adjustments for decrease (increase) in other non-current assets			-11203000
	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			5970000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-108420000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			263793000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			15449000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			13444000
	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)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-70431000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-7387000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-71690000
	Net cash flows from (used in) operations			355054000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			76633000
	Other inflows (outflows) of cash			-9000
	Net cash flows from (used in) operating activities			278412000
	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			49192000
	Purchase of property, plant and equipment			243846000
	Proceeds from sales of investment property			0
	Purchase of investment property			2993127000
	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			46345000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			897550000
	Net cash flows from (used in) investing activities	-2243882000
	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			205217000
	Payments of lease liabilities			154835000
	Dividends paid			0
	Interest paid			11869000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			1919427000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-46043000
	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			-46043000
	Cash and cash equivalents cash flow statement at beginning of period			181036000
	Cash and cash equivalents cash flow statement at end of period			134993000