5423672025-07-012025-09-305423672025-09-305423672025-03-315423672025-04-012025-09-305423672025-07-012025-09-30in-capmkt:OtherExpenses1Member5423672025-07-012025-09-30in-capmkt:OtherExpenses2Member5423672025-07-012025-09-30in-capmkt:OtherExpenses3Member5423672025-07-012025-09-30in-capmkt:OtherExpenses4Member5423672025-07-012025-09-30in-capmkt:OtherExpenses5Member5423672025-07-012025-09-30in-capmkt:OtherExpenses6Member5423672025-07-012025-09-30in-capmkt:OtherExpenses7Member5423672025-07-012025-09-30in-capmkt:OtherExpenses8Member5423672025-07-012025-09-30in-capmkt:OtherExpenses9Member5423672025-07-012025-09-30in-capmkt:OtherExpenses10Member5423672025-04-012025-09-30in-capmkt:OtherExpenses1Member5423672025-04-012025-09-30in-capmkt:OtherExpenses2Member5423672025-04-012025-09-30in-capmkt:OtherExpenses3Member5423672025-04-012025-09-30in-capmkt:OtherExpenses4Member5423672025-04-012025-09-30in-capmkt:OtherExpenses5Member5423672025-04-012025-09-30in-capmkt:OtherExpenses6Member5423672025-04-012025-09-30in-capmkt:OtherExpenses7Member5423672025-04-012025-09-30in-capmkt:OtherExpenses8Member5423672025-04-012025-09-30in-capmkt:OtherExpenses9Member5423672025-04-012025-09-30in-capmkt:OtherExpenses10Member5423672025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15423672025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares542367XELPMOCNOTLISTEDINE01P501012Xelpmoc Design and Tech LimitedMain BoardEquity2025-04-012026-03-312025-11-132025-11-07INRLakhsQuarterlySecond quarterSingle segmentSoftware Development2025-11-1316:00:002025-11-1316:46:00trueCash Flow IndirectNot applicable2025-07-012025-09-30UnauditedConsolidated75600002051000961100000017293000860002862000881100029052000-194410000-194410000-124000-1240000-193170000000-19317000175288000155971000-193170000155971000014759500010-1.31-1.300-1.31-1.31. The unaudited consolidated financial results of the Group for the quarter and half year ended September 30, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on November 13, 2025. <BR> <BR> 2. The unaudited consolidated financial results of the Group for the quarter and half year ended September 30, 2025 are available on the National Stock Exchange website (URL: www.nseindia.com), the BSE Limited (URL: www.bseindia.com), and on the Company’s website (URL: www.xelpmoc.in). <BR> <BR> 3. The consolidated unaudited financial results of the Company, its subsidiaries and associates (the ‘Group’) have been prepared in accordance with Ind AS 110. <BR> <BR> 4. The Consolidated 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 and 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 the Subsidiary:- <BR> <BR> For the half year period ended September 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’s investment in the entity has been fully impaired in prior periods, with no legal or constructive obligation to provide additional financial support. <BR> Accordingly: <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> The Company continues to monitor the financial position of the subsidiary and will reassess consolidation if required in future periods. <BR> <BR> 6. During the half year ended September 30, 2025, the parent 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 half year ended September 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> 7. During the period ended September 30, 2025, the Company sold a part of its investment on May 30, 2025. The cumulative fair value gain (FVTOCI) of Rs. 99,985.82 (‘000s) 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> 8. Retirement and Other staff benefits provided for the quarter ended September 30 2025, has been calculated on an estimated basis. <BR> <BR> 9. 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 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 in how the Chief Operating Decision Maker (CODM) evaluates the Group’s 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 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> 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 carried out limited review of consolidated financial results for the current quarter and have issued an unmodified opinion. <BR> <BR> 14. The Board of Directors at their meeting have not recommend any dividend. <BR> <BR> 15. Previous quarter/ six months/ year figures are regrouped and reclassified wherever necessary. <BR> <BR> 16. 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.2025-04-012025-09-30UnauditedConsolidated154100003447000188570000003409600021600057400001710800057160000-383030000-383030000-167000-1670000-381360000000-38136000162290000124154000-381360000124154000014759500010-2.59-2.5600-2.59-2.56Rent and Power & Fuel691000Rates and Taxes452000Repairs and Maintenance and Office Expenses309000Sales Promotion & Marketing Expense364000Travelling & Conveyance550000Communication, Software and subscription Expenses869000Auditors' Remuneration421000Legal & Professional Charges5016000Courier Expenses and Recruitment expense8000Miscellaneous expenses and Donation131000Rent and Power & Fuel1443000Rates and Taxes829000Repairs and Maintenance and Office Expenses471000Sales Promotion & Marketing Expense539000Travelling & Conveyance817000Communication, Software and subscription Expenses1808000Auditors' Remuneration842000Legal & Professional Charges10215000Courier Expenses and Recruitment expense10000Miscellaneous expenses and Donation134000139400000046860005283000007024470000068130007092600000238800072301100008579600012971000828400000124440001194950000159740001354690000085848000014759500062113700076873200007687320000000005831000676380000073469000015400018650002019000104910001251000025510001218000001627900000897480008584800002160000-27620000-45350000-179000-6730000311000075000005740000006120003060000004580003336000-1945000013000-4130004130000732000-375710000002370000-3780800000000000011400013144900085500000000226300000000000000045800000440300000075100000000004928000021600000-439300018290000182900064550008284000Net gain/(loss) on FVTOCI equity securities in accordance with Ind AS 109171600000171600000Net gain/(loss) on FVTOCI equity securities in accordance with Ind AS 109171600000171600000-3688000931000000175288000162290000