Integrated Filing — IndAS



General information about company
Scrip Code 532395
NSE Symbol AXISCADES
MSEI Symbol NOTLISTED
ISIN INE555B01013
Name of company AXISCADES 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 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 26-May-2025   12:00:00
End date and time of board meeting 26-May-2025   17:30:00
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 2679726000 10307237000
Other income 38896000 208490000
Total income 2718622000 10515727000
2 Expenses
(a) Cost of materials consumed 464613000 1880566000
(b) Purchases of stock-in-trade 84662000 171810000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2970000 81686000
(d) Employee benefit expense 1293263000 5164166000
(e) Finance costs 83654000 322970000
(f) Depreciation, depletion and amortisation expense 95598000 395988000
(f) Other Expenses
1 Other Expenses 459680000 1584560000
Total other expenses 459680000 1584560000
Total expenses 2484440000 9601746000
3 Total profit before exceptional items and tax 234182000 913981000
4 Exceptional items -19928000 -38587000
5 Total profit before tax 214254000 875394000
6 Tax expense
7 Current tax -15712000 222463000
8 Deferred tax -85072000 -100146000
9 Total tax expenses -100784000 122317000
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 315038000 753077000
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 -77000 -237000
16 Total profit (loss) for period 314961000 752840000
17 Other comprehensive income net of taxes -27123000 -32560000
18 Total Comprehensive Income for the period 287838000 720280000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 307550000 749368000
Total profit or loss, attributable to non-controlling interests 7411000 3472000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 280583000 716964000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 7255000 3316000
21 Details of equity share capital
Paid-up equity share capital 212641000 212641000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 6277930000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 7.24 17.76
Diluted earnings (loss) per share from continuing operations 7.16 17.22
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 7.24 17.76
Diluted earnings (loss) per share from continuing and discontinued operations 7.16 17.22
24 Debt equity ratio 0 0.3933
25 Debt service coverage ratio 0 0.3291
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 815585000
Capital work-in-progress 1764000
Investment property 1382889000
Goodwill 1535758000
Other intangible assets 242153000
Intangible assets under development 82143000
Biological assets other than bearer plants 0
Investments accounted for using equity method 62508000
Non-current financial assets
Non-current investments 10137000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 163862000
Total non-current financial assets 173999000
Deferred tax assets (net) 323974000
Other non-current assets 218694000
Total non-current assets 4839467000
2 Current assets
Inventories 608695000
Current financial asset
Current investments 523220000
Trade receivables, current 3018049000
Cash and cash equivalents 523506000
Bank balance other than cash and cash equivalents 369116000
Loans, current 0
Other current financial assets 763978000
Total current financial assets 5197869000
Current tax assets (net)
Other current assets 625097000
Total current assets 6431661000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 11271128000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 212641000
Other equity 6277930000
Total equity attributable to owners of parent 6490571000
Non controlling interest 67323000
Total equity 6557894000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1093881000
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 551644000
Total non-current financial liabilities 1645525000
Provisions, non-current 127902000
Deferred tax liabilities (net) 36648000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 1810075000
Current liabilities
Current financial liabilities
Borrowings, current 800954000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 36778000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 545306000
Total Trade payable 582084000
Other current financial liabilities 428110000
Total current financial liabilities 1811148000
Other current liabilities 673459000
Provisions, current 310719000
Current tax liabilities (Net) 107833000
Deferred government grants, Current
Total current liabilities 2903159000
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 4713234000
Total equity and liabilites 11271128000
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 (a) Technology Services and Solutions 1892194000 7278184000
2 (b) Strategic Technology Solutions 787532000 3029053000
Total Segment Revenue 2679726000 10307237000
Less: Inter segment revenue 0 0
Revenue from operations 2679726000 10307237000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 (a) Technology Services and Solutions 189697000 721017000
2 (b) Strategic Technology Solutions 121274000 434052000
Total Profit before tax 310971000 1155069000
i. Finance cost 83654000 83654000
ii. Other Unallocable Expenditure net off Unallocable income 13140000 13140000
Profit before tax 214177000 875157000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 (a) Technology Services and Solutions 5166330000 5166330000
2 (b) Strategic Technology Solutions 3821789000 3821789000
Total Segment Asset 8988119000 8988119000
Un-allocable Assets 2283009000 2283009000
Net Segment Asset 11271128000 11271128000
4 Segment Liabilities
Segment Liabilities
1 (a) Technology Services and Solutions 2219020000 2219020000
2 (b) Strategic Technology Solutions 2124079000 2124079000
Total Segment Liabilities 4343099000 4343099000
Un-allocable Liabilities 370135000 370135000
Net Segment Liabilities 4713234000 4713234000
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 Remeasurement (losses)/ gain on defined benefit plans -9781000 -22264000
Total Amount of items that will not be reclassified to profit and loss -9781000 -22264000
2 Income tax relating to items that will not be reclassified to profit or loss -2199000 -5634000
3 Amount of items that will be reclassified to profit and loss
1 Gains/(losses) on cash flow hedges -13467000 -20375000
2 Exchange differences on translation of foreign operations -9280000 -683000
Total Amount of items that will be reclassified to profit and loss -22747000 -21058000
4 Income tax relating to items that will be reclassified to profit or loss -3206000 -5128000
5 Total Other comprehensive income -27123000 -32560000



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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 875394000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 322970000
Adjustments for decrease (increase) in inventories 86206000
Adjustments for decrease (increase) in trade receivables, current -677438000
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 435161000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -82319000
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 395988000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 7826000
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 12444000
Adjustments for dividend income 3183000
Adjustments for interest income 108535000
Adjustments for share-based payments -150482000
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 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 13092000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 251730000
Net cash flows from (used in) operations 1127124000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 243702000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 883422000
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 21226000
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 109693000
Purchase of property, plant and equipment 378951000
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 465469000
Purchase of other long-term assets 202613000
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 113994000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities 86366000
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 33872000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 687164000
Repayments of borrowings 1189146000
Payments of lease liabilities 234358000
Dividends paid 0
Interest paid 292814000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -995282000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -25494000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents -7098000
Net increase (decrease) in cash and cash equivalents -32592000
Cash and cash equivalents cash flow statement at beginning of period 556098000
Cash and cash equivalents cash flow statement at end of period 523506000





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 S.R. Batliboi & Associates LLP Yes 31-Jul-2027