XCHANGING2024-10-012024-12-31 XCHANGING2024-10-012024-12-31 XCHANGING2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member XCHANGING2024-10-012024-12-31in-bse-fin:OneOperatingExpenses02Member XCHANGING2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member XCHANGING2024-10-012024-12-31in-bse-fin:FourOperatingExpenses02Member XCHANGING2024-12-31 XCHANGING2024-10-012024-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member XCHANGING2024-10-012024-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member XCHANGING2024-10-012024-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member XCHANGING2024-10-012024-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532616 XCHANGING NOTLISTED Xchanging Solutions Limited Equity 2024-04-01 2025-03-31 2025-01-31 2025-01-24 INR Lakhs Third quarter 11:24:00 14:17:00 2025-01-31 2025-01-31 Not applicable Single segment Information Technology Services 2024-10-01 2024-12-31 Unaudited Consolidated 456400000.00 38700000.00 495100000.00 0.00 0.00 0.00 158900000.00 16200000.00 400000.00 155800000.00 331300000.00 163800000.00 0.00 163800000.00 18800000.00 200000.00 19000000.00 0.00 144800000.00 0.00 0.00 0.00 0.00 144800000.00 -18000000.00 126800000.00 0.00 0.00 1114000000.00 10 1.30 1.30 0.00 0.00 1.30 1.30 Notes: 1. The Statement has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 Interim financial Reporting , prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules thereunder and in terms of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and SEBI Circular dated July 5, 2016. 2. The above consolidated financial results of Xchanging Solutions Limited (the Company) and its subsidiaries (the Company and its subsidiaries together referred to as “the Group”) have been reviewed and recommended by the Audit Committee to the Board, and approved by the Board of Directors at its meeting held on January 31, 2025. The Limited Review as required under Regulation 33 of SEBI (Listing Obligations and Disclosures Regulations) 2015 has been completed by Deloitte Haskins & Sells LLP, the statutory auditors of the Company. 3. In accordance with Ind AS 108 - “Operating Segments” the Group has identified single operating segment viz., Information Technology (IT) services and accordingly the above results relate to this segment. 4. The Company had earlier given an unsecured loan of USD 38 Million during the Financial Year 2002 to 2008 to Xchanging Solutions USA Inc, wholly owned subsidiary of the Company which was fully provided as at March 31, 2023. On June 21, 2023 and December 22, 2023, the Company has received USD 23 Million (INR 18,315) and USD 15 Million (INR 12,650) respectively as repayment of this loan. As the inter-company loans which have been treated as net investment in foreign operations in the financial statements, are eliminated on consolidation, this doesn’t have any impact on consolidated results except the tax expense of INR 2,433 and INR 1,430 during the quarter ended June 30, 2023 and during the quarter ended December 31, 2023 respectively on account of exchange gain on repatriation and overseas withholding taxes which are included in the current tax expenses. Single segment 2024-04-01 2024-12-31 Unaudited Consolidated 1341600000.00 133200000.00 1474800000.00 0.00 0.00 0.00 474100000.00 48600000.00 2700000.00 510500000.00 1035900000.00 438900000.00 0.00 438900000.00 78700000.00 10900000.00 89600000.00 0.00 349300000.00 0.00 0.00 0.00 0.00 349300000.00 -9300000.00 340000000.00 0.00 0.00 1114000000.00 10 3.14 3.14 0.00 0.00 3.14 3.14 Other Expenses 28900000.00 Project work expenses 126900000.00 Other Expenses 91800000.00 Project work expenses 418700000.00 Remeasurements gains/ (losses) on defined benefit plans 1900000.00 Remeasurements gains/ (losses) on defined benefit plans 1000000.00 1900000.00 1000000.00 500000.00 300000.00 Exchange differences in translating the financial statements of foreign operations -25900000.00 Exchange differences in translating the financial statements of foreign operations -13300000.00 -25900000.00 -13300000.00 -6500000.00 -3300000.00