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 applicable2025-04-012025-06-30UnauditedConsolidated785000014080009258000000168030001290002878000831000028120000-188620000-188620000-43000-430000-188190000000-18819000-12998000-31817000-188190000-31817000014759500010-1.28-1.2600-1.28-1.26Notes <BR> <BR> 1.The unaudited consolidated financial results of the Group 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 unaudited consolidated financial results of the Group for the quarter and half year 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 parent company website URL www.xelpmoc.in <BR> <BR> 3.The consolidated unaudited financial results of the Company its subsidiaries and associates have been prepared in accordance with Ind AS 110 Consolidated Financial Statements. <BR> <BR> 4.The Consolidated financial results have 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> 5.Restricted Consolidation of Certain Subsidiaries <BR> <BR> For the period ended June 30 2025 the Company has restricted the consolidation of the step down subsidiary Soultrax Studios Private Limited <BR> <BR> As per Ind AS 110 when a parent has no present obligation to absorb further losses and the subsidiaries cumulative losses exceed the carrying amount of investment further consolidation may be restricted. The Company investment in these entities has been fully impaired in prior periods with no legal or constructive obligation to provide additional financial support. <BR> <BR> Accordingly <BR> <BR> • No further losses have been recognized in the consolidated financial results <BR> • No additional liabilities or contingent exposures exist <BR> • This has no material impact on the consolidated financial results for the period <BR> <BR> The Company continues to monitor the financial position of the subsidiaries and will reassess consolidation if required in future periods. <BR> <BR> 6.During the quarter ended June 30 2025 the parent Company has issued and allotted 39500 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 stands increased to Rs 147594930 comprising of 14759493 Equity Shares of face value Rs 10 each. <BR> <BR> Further during the quarter ended June 30 2025 the Company granted 181531 options to eligible employees under the Xelpmoc Design and Tech Limited Employee Stock Option Scheme 2019. <BR> <BR> 7.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 99985.82 thousands 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 12998.16 thousands recognised earlier in accordance with Ind AS 12 Income Taxes. <BR> <BR> 8.Retirement and Other staff benefits provided for the quarter ended June 30 2025 have been calculated on an estimated basis. <BR> <BR> 9.The Code on Social Security 2020 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 Group 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> 10. The Group is required to disclose segment information based on the management approach as defined in Ind AS 108 Operating Segments which refers to how the Chief Operating Decision Maker CODM evaluates the Group performance and allocates resources based on the analysis of the various performance indicators. In the case of the Group the CODM reviews the results of the Group as a whole as the Group is primarily engaged in the business of software development services. Accordingly the Group is a single CGU hence a 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 consolidated financial results. <BR> <BR> 11.The principal business of the Group is to provide technology services and solutions. The Group does not fall into the definition of Non Banking Finance Company as per the Reserve Bank of India Act 1934. <BR> <BR> 12. The Group does not have any exceptional items to report for the above period. <BR> <BR> 13.The statutory auditors of the Group have issued an unmodified report for the quarterly consolidated results of the Group. <BR> <BR> 14. 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 up to December 31 2024. <BR> <BR> 15. The Board of Directors at their meeting have not recommended any dividend. <BR> <BR> 16.Previous quarter and 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 <BR> Remaining unresolved at the end of the quarter NilRent, Power and Fuel678000Rates & Taxes and Repairs and Maintenance - Others485000Sales Promotion & Marketing Expense and Travelling & Conveyance439000Communication Expenses and Auditors' Remuneration597000Legal & Professional Charges5199000Net Loss on Foreign Currency Transactions and Translations12000Courier, Office and Miscellaneous expenses137000Software and subscription Expenses763000Bad Debts Written off413000Reversal of provision for doubtful Debts-413000129980000-12998000