Integrated Filing — IndAS

General information about company
Scrip Code	544133
NSE Symbol	EXICOM
MSEI Symbol	NOTLISTED
ISIN	INE777F01014
Name of company	Exicom Tele-Systems 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	20-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	Multi segment
Description of single segment
Start date and time of board meeting	23-May-2025   18:30:00
End date and time of board meeting	23-May-2025   20:15:00
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	2025-02-05
Indicate Company website link for updated RPT policy of the Company	www.exicom.in
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
During the quarter under review there is no default in the payment of outstanding Loans / revolving facilities, Unlisted debt securities.

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	2127954000	7524189000
	Other income	124460000	463208000
	Total income	2252414000	7987397000
2	Expenses
(a)	Cost of materials consumed	1667136000	5039243000
(b)	Purchases of stock-in-trade	170000	964000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-27629000	308051000
(d)	Employee benefit expense	190405000	821065000
(e)	Finance costs	124522000	377052000
(f)	Depreciation, depletion and amortisation expense	54607000	212620000
(f)	Other Expenses
1	Manufacturing Expenses	34703000	147188000
2	Other Expenses	142604000	812691000
	Total other expenses	177307000	959879000
	Total expenses	2186518000	7718874000
3	Total profit before exceptional items and tax	65896000	268523000
4	Exceptional items	0	0
5	Total profit before tax	65896000	268523000
6	Tax expense
7	Current tax	22705000	58744000
8	Deferred tax	-2385000	388000
9	Total tax expenses	20320000	59132000
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	45576000	209391000
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	45576000	209391000
17	Other comprehensive income net of taxes	-1393000	-2322000
18	Total Comprehensive Income for the period	44183000	207069000
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	1208245000	1208245000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		5368662000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.38	1.73
	Diluted earnings (loss) per share from continuing operations	0.38	1.73
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	0.38	1.73
	Diluted earnings (loss) per share from continuing and discontinued operations	0.38	1.73
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1.The above Audited Standalone And Consolidated Financial Results For The Fourth Quarter and Year Ended March 31, 2025 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on May n23, 2025. n2. The above Financial Results are in compliance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time. n nFor complete notes , refer financial result as of Quarter and Financial Year ended on March 31, 2025 uploaded on Stock Exchange(s) and website of the Company.

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	519549000
	Capital work-in-progress	784795000
	Investment property	0
	Goodwill	0
	Other intangible assets	264186000
	Intangible assets under development	2973000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	2494986000
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	25931000
	Loans, non-current	0
	Other non-current financial assets	64407000
	Total non-current financial assets	90338000
	Deferred tax assets (net)	11742000
	Other non-current assets	350636000
	Total non-current assets	4519205000
2	Current assets
	Inventories	1367901000
	Current financial asset
	Current investments	0
	Trade receivables, current	2659247000
	Cash and cash equivalents	181527000
	Bank balance other than cash and cash equivalents	1606784000
	Loans, current	2342267000
	Other current financial assets	187591000
	Total current financial assets	6977416000
	Current tax assets (net)	107922000
	Other current assets	828618000
	Total current assets	9281857000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	13801062000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1208245000
	Other equity	5368662000
	Total equity attributable to owners of parent	6576907000
	Non controlling interest
	Total equity	6576907000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2380213000
	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	121564000
	Total non-current financial liabilities	2501777000
	Provisions, non-current	110624000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	2612401000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2179625000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	70801000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1883473000
	Total Trade payable	1954274000
	Other current financial liabilities	232880000
	Total current financial liabilities	4366779000
	Other current liabilities	178847000
	Provisions, current	34304000
	Current tax liabilities (Net)	31824000
	Deferred government grants, Current
	Total current liabilities	4611754000
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	7224155000
	Total equity and liabilites	13801062000
	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	Critical Power	1576790000	5542787000
2	EV Charger	551164000	1981402000
	Total Segment Revenue	2127954000	7524189000
	Less: Inter segment revenue
	Revenue from operations	2127954000	7524189000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Critical Power	144524000	468968000
2	EV Charger	45894000	176607000
	Total Profit before tax	190418000	645575000
	i. Finance cost	124522000	124522000
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	65896000	268523000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Critical Power	5925805000	5925805000
2	EV Charger	7875257000	7875257000
	Total Segment Asset	13801062000	13801062000
	Un-allocable Assets	0	0
	Net Segment Asset	13801062000	13801062000
4	Segment Liabilities
	Segment Liabilities
1	Critical Power	4019919000	4019919000
2	EV Charger	3204236000	3204236000
	Total Segment Liabilities	7224155000	7224155000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	7224155000	7224155000
	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/(loss) on defined benefits plans	-1863000	-3104000
	Total Amount of items that will not be reclassified to profit and loss	-1863000	-3104000
2	Income tax relating to items that will not be reclassified to profit or loss	-470000	-782000
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
5	Total Other comprehensive income	-1393000	-2322000

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			268523000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			377052000
	Adjustments for decrease (increase) in inventories			484561000
	Adjustments for decrease (increase) in trade receivables, current			-739523000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	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			46633000
	Adjustments for increase (decrease) in trade payables, non-current			0
	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			212619000
	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			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-36405000
	Adjustments for dividend income			0
	Adjustments for interest income			344402000
	Adjustments for share-based payments			32265000
	Adjustments for fair value losses (gains)			-9836000
	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)			7717000
	Other adjustments for non-cash items			-4610000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			26071000
	Net cash flows from (used in) operations			294594000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			105580000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			189014000
	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			2464773000
	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			0
	Purchase of property, plant and equipment			650981000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			105739000
	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			-1006431000
	Cash advances and loans made to other parties			2342267000
	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			179267000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			2457000
	Net cash flows from (used in) investing activities	-4375605000
	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			10820000
	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			4258787000
	Repayments of borrowings			0
	Payments of lease liabilities			58294000
	Dividends paid			0
	Interest paid			364833000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			3846480000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-340111000
	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			-340111000
	Cash and cash equivalents cash flow statement at beginning of period			521638000
	Cash and cash equivalents cash flow statement at end of period			181527000

Signatory Details
Name of signatory	Shiraz Khanna
Designation of person	Chief Financial Officer
Place	Gurugram
Date	23-May-2025