5423672025-04-012025-06-305423672025-04-012025-06-30in-capmkt:OtherExpenses1Member5423672025-04-012025-06-30in-capmkt:OtherExpenses2Member5423672025-04-012025-06-30in-capmkt:OtherExpenses3Member5423672025-04-012025-06-30in-capmkt:OtherExpenses4Member5423672025-04-012025-06-30in-capmkt:OtherExpenses5Member5423672025-04-012025-06-30in-capmkt:OtherExpenses6Member5423672025-04-012025-06-30in-capmkt:OtherExpenses7Member5423672025-04-012025-06-30in-capmkt:OtherExpenses8Member5423672025-04-012025-06-30in-capmkt:OtherExpenses9Member5423672025-04-012025-06-30in-capmkt:OtherExpenses10Memberiso4217:INRiso4217:INRxbrli:shares542367XELPMOCNOTLISTEDINE01P501012Xelpmoc Design and Tech LimitedMain BoardEquity2025-04-012026-03-312025-08-122025-08-06INRLakhsQuarterlyFirst quarterSingle segmentSoftware Development2025-08-1215:45:002025-08-1216:15:00Not applicablefalsefalseNot applicable2025-04-012025-06-30UnauditedStandalone785000013710009221000000160540001290002691000811200026986000-177650000-177650000-43000-430000-177220000000-17722000-12998000-3072000014759500010-1.2-1.1900-1.2-1.19Notes <BR> 1. The above financial results of the Company for the quarter ended June 30, 2025, have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on August 12, 2025. <BR> <BR> 2. The standalone financial results of the Company for the quarter ended June 30, 2025 are available on the National Stock Exchange website URL: www.nseindia.com, the BSE URL www.bseindia.com, and on the Company’s website (URL www.xelpmoc.in). <BR> <BR> 3. The Standalone financial results has been prepared in accordance with the principles and procedures of Indian Accounting Standards Ind AS as notified under the Companies Indian Accounting Standards Rules, 2015 as specified in Section 133 of the Companies Act, 2013 and guidelines issued by the Securities and Exchange Board of India SEBI under SEBI Listing Obligations and Disclosure Requirements Regulations 2015, as amended. <BR> <BR> 4. The Company confirms that it has a subsidiary and associate companies as on June 30, 2025. Accordingly, separate consolidated financial statements have been prepared, incorporating the financial results of the subsidiary. These standalone financial results do not include the subsidiary's financial performance. Investors are advised to refer to the consolidated financial statements for a comprehensive view of the Company's financial position. Given below the list of subsidiary and associate companies <BR> <BR> Sl. No. Name of the Company SubsidiaryAssociateJoint venture <BR> 1 Signal Analytics Private Limited Subsidiary Company <BR> 2 Xelpmoc Design and Tech UK Limited Subsidiary Company Upto 13May2025 <BR> 3 Soultrax studios Private Limited Step Down Subsidiary <BR> 4 Xperience India Private Limited Associate <BR> <BR> During the quarter ended June 30, 2025 company received official confirmation from the UKs Companies House that Xelpmoc Design And Tech UK Limited, Subsidiary Company has been dissolved on May 13, 2025. <BR> <BR> 5. During the quarter ended June 30, 2025, the Company has issued and allotted 39,500 Equity Shares upon conversion of Stock Options granted pursuant to Xelpmoc Design and Tech Limited Employees Stock Option Scheme 2019. Consequent to this allotment the Paid-up Capital of the Company stand increased to Rs.14,75,94,930 comprising of 1,47,59,493 Equity Shares of face value Rs.10 each. <BR> <BR> Further, during the quarter ended June 30, 2025, the Company granted 181,531 options to eligible employees under the Xelpmoc Design and Tech Limited Employee Stock Option Scheme, 2019. <BR> <BR> 6. During the period ended June 30, 2025, the Company sold a part of its investment in equity on May 30, 2025. The cumulative fair value gain FVTOCI of Rs. 99,985.82 000 recognised up to March 31, 2025, was reversed, and an equivalent realised gain was transferred from OCI to retained earnings in the current period. Accordingly, the net impact of this transaction on the results for the period is nil. <BR> <BR> Further, the transaction also resulted in a reversal of deferred tax impact of Rs. 12,998.16 000s, recognised earlier in accordance with Ind AS 12 Income Taxes. <BR> <BR> 7. Retirement and Other staff benefits are provided for the quarter ended June 30, 2025 and has been calculated on an estimated basis. <BR> <BR> 8. The Code on Social Security, 2020 Code relating to employee benefits during employment and post employment benefits received Presidential assent in September 2020. The Code has been published in the Gazette of India However, the date on which the Code will come into effect has not been notified. The Company will assess the impact of the Code when it comes into effect and will record any related impact in the period the Code becomes effective. <BR> <BR> 9. The Company is required to disclose segment information based on the management approach as defined in Ind AS 108 Operating Segments, which in how the Chief Operating Decision Maker CODM evaluates the Companys performance and allocates resources based on the analysis of the various performance indicators. In the case of the Company, the CODM reviews the results of the Company as a whole as the Company is primarily engaged in the business of software development services. Accordingly, the Company is a single CGU, hence single segment. The information as required under Ind AS 108 is available directly from the financial results, hence no separate disclosure on segment information is given in these standalone financial results. <BR> <BR> 10. The principal business of the company is to provide technology services and solutions, the company does not fall in to the definition of Non-Banking Finance Company as per the Reserve Bank of India Act, 1934. <BR> <BR> 11. The company does not have any exceptional items to report for the above period. <BR> <BR> 12. The statutory auditors of the Company have issued an unmodified review report for the quarterly standalone results of the company. <BR> <BR> 13. The figures for the quarter ended June 30, 2025, and June 30, 2024, were subjected to limited review. The figures for the quarter ended March 31,2025 are the balancing figures between audited figures for the full financial year ended March 31, 2025 and the unaudited published year to date figure upto December 31, 2024. <BR> <BR> 14. The Board of Directors at their meeting have not recommend any dividend. <BR> <BR> 15. The Company does not have any exceptional items to report. <BR> <BR> 16. Previous quarter year figures are regrouped and reclassified wherever necessary. <BR> <BR> 17. Investor complaints: <BR> <BR> Investor Complaints pending at the beginning of the quarter Nil, <BR> Received during the quarter Nil, <BR> Disposed during the quarter Nil, and <BR> Remaining unresolved at the end of the quarter Nil. <BR> Rent and Power & Fuel678000Rates & Taxes and Repairs and Maintenance -Others470000Sales Promotion & Marketing Expense and Travelling & Conveyance398000Communication Expenses and Auditors' Remuneration580000Legal & Professional Charges5199000Net Loss on Foreign Currency Transactions and Translations12000Courier, Office and Miscellaneous expenses59000Software and subscription Expenses716000Bad Debts Written off413000Reversal of provision of doubtful advances-413000129980000-12998000