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	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	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

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	2655298000	8676063000
	Other income	33669000	311939000
	Total income	2688967000	8988002000
2	Expenses
(a)	Cost of materials consumed	1532463000	5324424000
(b)	Purchases of stock-in-trade	90814000	584160000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	89019000	-89949000
(d)	Employee benefit expense	547825000	1559500000
(e)	Finance costs	148716000	432001000
(f)	Depreciation, depletion and amortisation expense	334672000	558947000
(f)	Other Expenses
1	Manufacturing Expenses	35999000	148265000
2	Other Expenses	523304000	1523308000
	Total other expenses	559303000	1671573000
	Total expenses	3302812000	10040656000
3	Total profit before exceptional items and tax	-613845000	-1052654000
4	Exceptional items	0	0
5	Total profit before tax	-613845000	-1052654000
6	Tax expense
7	Current tax	22541000	58580000
8	Deferred tax	-13690000	-10917000
9	Total tax expenses	8851000	47663000
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	-622696000	-1100317000
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	-622696000	-1100317000
17	Other comprehensive income net of taxes	29182000	14150000
18	Total Comprehensive Income for the period	-593514000	-1086167000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-622696000	-1100317000
	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	29182000	14150000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-593514000	-1086167000
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		4929601000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-5.15	-9.11
	Diluted earnings (loss) per share from continuing operations	-5.15	-9.11
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	-5.15	-9.11
	Diluted earnings (loss) per share from continuing and discontinued operations	-5.15	-9.11
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 results for quarter and 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	compnay has negative EBIT

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	1656127000
	Capital work-in-progress	784795000
	Investment property	0
	Goodwill	0
	Other intangible assets	1760681000
	Intangible assets under development	9806000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	8250000
	Trade receivables, non-current	52473000
	Loans, non-current	0
	Other non-current financial assets	57027000
	Total non-current financial assets	117750000
	Deferred tax assets (net)	32230000
	Other non-current assets	2659587000
	Total non-current assets	7020976000
2	Current assets
	Inventories	2822752000
	Current financial asset
	Current investments	0
	Trade receivables, current	3328960000
	Cash and cash equivalents	532717000
	Bank balance other than cash and cash equivalents	1662479000
	Loans, current	0
	Other current financial assets	255990000
	Total current financial assets	5780146000
	Current tax assets (net)	110263000
	Other current assets	950784000
	Total current assets	9663945000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	16684921000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1208245000
	Other equity	4929601000
	Total equity attributable to owners of parent	6137846000
	Non controlling interest	0
	Total equity	6137846000
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	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	2290181000
	Total non-current financial liabilities	4670394000
	Provisions, non-current	332185000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	5002579000
	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	2056453000
	Total Trade payable	2127254000
	Other current financial liabilities	708524000
	Total current financial liabilities	5015403000
	Other current liabilities	459583000
	Provisions, current	37686000
	Current tax liabilities (Net)	31824000
	Deferred government grants, Current	0
	Total current liabilities	5544496000
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	10547075000
	Total equity and liabilites	16684921000
	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)
1	Critical Power	1622802000	5703600000
2	EV Charger	1032496000	2972463000
	Total Segment Revenue	2655298000	8676063000
	Less: Inter segment revenue
	Revenue from operations	2655298000	8676063000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Critical Power	53350000	341761000
2	EV Charger	-518479000	-962414000
	Total Profit before tax	-465129000	-620653000
	i. Finance cost	148716000	148716000
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	-613845000	-1052654000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Critical Power	6273905000	6273905000
2	EV Charger	10411016000	10411016000
	Total Segment Asset	16684921000	16684921000
	Un-allocable Assets	0	0
	Net Segment Asset	16684921000	16684921000
4	Segment Liabilities
	Segment Liabilities
1	Critical Power	4027478000	4027478000
2	EV Charger	6519597000	6519597000
	Total Segment Liabilities	10547075000	10547075000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	10547075000	10547075000
	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	Equity Instruments measured at Fair value	-339000	-5921000
2	Re-measurement gains/(loss) on defined benefits plans	-1863000	-3104000
	Total Amount of items that will not be reclassified to profit and loss	-2202000	-9025000
2	Income tax relating to items that will not be reclassified to profit or loss	-469000	-781000
3	Amount of items that will be reclassified to profit and loss
1	Exchange gain / (loss) on translation of foreign operations	30915000	22394000
	Total Amount of items that will be reclassified to profit and loss	30915000	22394000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	29182000	14150000

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			-1052654000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			432001000
	Adjustments for decrease (increase) in inventories			-866378000
	Adjustments for decrease (increase) in trade receivables, current			-1264304000
	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			999330000
	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			558947000
	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			-65940000
	Adjustments for dividend income			0
	Adjustments for interest income			351714000
	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)			-532522000
	Net cash flows from (used in) operations			-1585176000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			107257000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-1692433000
	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			0
	Purchase of property, plant and equipment			4428465000
	Proceeds from sales of investment property			5826000
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			1608793000
	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			-950735000
	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			0
	Interest received			186580000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			2457000
	Net cash flows from (used in) investing activities	-4891660000
	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			-2293870000
	Dividends paid			0
	Interest paid			419781000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			6143696000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-440397000
	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			-440397000
	Cash and cash equivalents cash flow statement at beginning of period			973114000
	Cash and cash equivalents cash flow statement at end of period			532717000