Integrated Filing — IndAS



General information about company
Scrip Code 543638
NSE Symbol TRACXN
MSEI Symbol NOTLISTED
ISIN INE0HMF01019
Name of company TRACXN TECHNOLOGIES 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 26-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-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 Platform Subscription
Start date and time of board meeting 26-May-2025   14:30:00
End date and time of board meeting 26-May-2025   15:28:00
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 2025-02-10
Indicate Company website link for updated RPT policy of the Company https://cdn.tracxn.com/investor-relations/policies/Policy_on_Related_Party_Transactions_NSYizqoz95cTVo_bUpI2r.pdf
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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? Yes



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 211407000 844673000
Other income 15795000 59020000
Total income 227202000 903693000
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 193644000 738739000
(e) Finance costs 0 0
(f) Depreciation, depletion and amortisation expense 353000 1136000
(f) Other Expenses
1 Cloud Hosting Charges 6106000 24155000
2 Rent 5352000 21352000
3 Data Extraction Charges 2468000 8575000
4 Professional and Consultancy fees 2537000 8130000
5 Information Technologies Expenses (including software license) 1894000 6955000
6 Marketing expenses 2015000 5970000
7 Payment to auditors [Refer note below] 902000 3442000
8 Bank and Payment Gateway Charges 961000 3538000
9 Repair and Maintenance - Others 221000 1270000
10 Other expenses 3469000 14212000
Total other expenses 25925000 97599000
Total expenses 219922000 837474000
3 Total profit before exceptional items and tax 7280000 66219000
4 Exceptional items 0 0
5 Total profit before tax 7280000 66219000
6 Tax expense
7 Current tax 2366000 4551000
8 Deferred tax 80709000 157109000
9 Total tax expenses 83075000 161660000
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 -75795000 -95441000
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 -75795000 -95441000
17 Other comprehensive income net of taxes -1294000 -4928000
18 Total Comprehensive Income for the period -77089000 -100369000
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 106466000 106466000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 551489000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.71 -0.89
Diluted earnings (loss) per share from continuing operations -0.71 -0.89
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 -0.71 -0.89
Diluted earnings (loss) per share from continuing and discontinued operations -0.71 -0.89
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Note to Adjustment Other income includes other gains losses net because no separate head for the same is provided. n nNotes n1.The Statement of Financial Results for the quarter and financial year ended March 31 2025 Statement of Assets and Liabilities as at March 31 2025 and the Statement of Cash Flows for the year ended March 31 2025 have been prepared in accordance with the recognition and measurement principles laid down in the applicable accounting standard prescribed under Section 133 of Companies Act 2013 and other accounting principles generally accepted in India read with the relevant rules issued thereunder and in terms of the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations 2015 as amended Listing Regulations. n2. The Company has at various grant dates issued ESOPs to its employees at an exercise price equal to the face value of the Companys share which were approved by the Nomination and Remuneration Committee and the Board of Directors. For the quarter ended March 31 2025 an amount of INR 129.75 Lakhs March 31 2024 INR. 160.92 Lakhs has been recorded as employee stock option expense based on requirements in Ind AS 102 Share based payments. The ESOPs granted and outstanding as at March 31 2025 aggregates to 4666558 March 31 2024 7196976. n3. As at March 31 2025 the management has reassessed the recoverability of deferred tax assets on carry forward business losses based on the availability of future taxable profits and has reversed deferred tax assets amounting to Rs.813.60 Lakhs during the quarter ended March 31 2025. Reversal of such deferred tax assets for the year aggregates to Rs.1448.67 Lakhs. n4. The figures for the quarter ended March 31 2025 and March 31 2024 are the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures upto the third quarter of the respective financial years which were subjected to review by the statutory auditors. n5. The Companys operations relate to only one reportable segment viz Platform Subscripion. Accordingly no separate disclosure of segment information is required. n6. The Statement of Financial Results for the quarter and financial year ended March 31 2025 Statement of Assets and Liabilities as at March 31 2025 and the Statement of Cash Flows for the year ended March 31 2025 were reviewed and recommended by the Audit Committee of the Board and subsequently approved by the Board of Directors at their respective meetings held on May 26 2025. n7. Potentially issuable equity shares on account of Share Options issued to employees that could potentially dilute basic earnings per share are not included in the calculation of diluted earnings per share if they are anti dilutive for the period presented. n8. The Company does not have any subsidiary associate joint venture company ies. n9. The Investors can visit the companys website www.tracxn.com for updated information.



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 2030000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 0
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 0
Other non-current financial assets 0
Total non-current financial assets 0
Deferred tax assets (net) 56662000
Other non-current assets 62292000
Total non-current assets 120984000
2 Current assets
Inventories 0
Current financial asset
Current investments 895770000
Trade receivables, current 16732000
Cash and cash equivalents 36400000
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets 28783000
Total current financial assets 977685000
Current tax assets (net) 0
Other current assets 8623000
Total current assets 986308000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 1107292000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 106466000
Other equity 551489000
Total equity attributable to owners of parent 657955000
Non controlling interest
Total equity 657955000
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 5635000
Total non-current financial liabilities 5635000
Provisions, non-current 45645000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 51280000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1508000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 4085000
Total Trade payable 5593000
Other current financial liabilities 342858000
Total current financial liabilities 348451000
Other current liabilities 27878000
Provisions, current 21728000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 398057000
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 449337000
Total equity and liabilites 1107292000
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 Textual Information(2)



Text Block
Textual Information(2) The Companys operations relate to only one reportable segment viz. Platform Subscription. Accordingly no separate disclosure of segment information is required.



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 Gain/ (loss) on remeasurement of post employment benefit obligations -1729000 -6585000
2 Income tax relating to above 435000 1657000
Total Amount of items that will not be reclassified to profit and loss -1294000 -4928000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
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 -1294000 -4928000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 66219000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 64780000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -656000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 14659000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -304000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -9538000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 1136000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 1723000
Adjustments for provisions, current 2555000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -1752000
Adjustments for other financial liabilities, non-current 29828000
Adjustments for unrealised foreign exchange losses gains -64000
Adjustments for dividend income 0
Adjustments for interest income 1230000
Adjustments for share-based payments 46426000
Adjustments for fair value losses (gains) -57880000
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) -1091000
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 88592000
Net cash flows from (used in) operations 154811000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 12103000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 142708000
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 1177000
Proceeds from sales of investment property 0
Purchase of investment property 0
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 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -156159000
Net cash flows from (used in) investing activities -157336000
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 3020000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 3020000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -11608000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 227000
Net increase (decrease) in cash and cash equivalents -11381000
Cash and cash equivalents cash flow statement at beginning of period 47781000
Cash and cash equivalents cash flow statement at end of period 36400000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/s. Price Waterhouse Chartered Accountants LLP Yes 30-Nov-2026


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Tracxn Technologies Limited Neha Singh Chairperson & Managing Director Remuneration NA 3094000 0 0
2 Tracxn Technologies Limited Abhishek Goyal Executive Director Remuneration NA 347000 0 0
3 Tracxn Technologies Limited India Innovation Incorporation Pvt. Ltd. Minority interest of an executive director by way of shareholding in the Private Company Sale of goods or services 10000000 Approved 216000 0 0
4 Tracxn Technologies Limited Darwinbox Digital Solutions Private Limited Minority interest of an executive director by way of shareholding in the Private Company Sale of goods or services 10000000 Approved 216000 0 0
5 Tracxn Technologies Limited Gameskraft Technologies Private Limited Minority interest of an executive director by way of shareholding in the Private Company Sale of goods or services 10000000 Approved 230000 0 0
Total value of transaction during the reporting period 4103000





Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 0