5329272025-10-012025-12-315329272025-04-012025-12-315329272025-10-012025-12-31in-capmkt:OtherExpenses1Member5329272025-10-012025-12-31in-capmkt:OtherExpenses2Member5329272025-04-012025-12-31in-capmkt:OtherExpenses1Member5329272025-04-012025-12-31in-capmkt:OtherExpenses2Member5329272025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15329272025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15329272025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15329272025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares532927ECLERXNOTLISTEDINE738I01010ECLERX SERVICES LIMITEDMain BoardEquity2025-04-012026-03-312026-01-282026-01-21INRMillionsQuarterlyThird quarterSingle segmentInformation Technology2026-01-2814:00:002026-01-2818:10:00Not applicable2025-10-012025-12-31UnauditedConsolidated107033200003007000001100402000000065403300009909000046309000014003600008502870000250115000002501150000643920000-60850000583070000019180800000000191808000013436000020524400001919760000-16800002054120000-16800004678300001040.8139.790040.8139.790001. The statement of consolidated unaudited financial results of eClerx Services Limited (the 'Company' including eClerx Employee Welfare Trust) and its subsidiaries (the Company and its subsidiaries together hereinafter referred to as the 'Group') for the quarter and nine months ended December 31, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on January 28, 2026. There are no qualifications in the limited review report issued by the auditors. <BR> <BR> 2. These consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards (Ind AS) 34 "Interim Financial Reporting" prescribed under section 133 of the Companies Act, 2013, as amended read with the relevant rules issued thereunder. <BR> <BR> 3. The Group operates under a single reportable segment which is data management, analytics solutions and process outsourcing services. Further, the risks and rewards under various geographies where the Group operates are similar in nature. <BR> <BR> 4. The Board of Directors vide their meeting dated October 24, 2025 approved, subject to shareholders’ approval, buyback of equity shares of the Company through tender offer route for an aggregate amount not exceeding Rs. 3,000 million excluding transaction costs at a buyback price of Rs. 4,500 per equity share from the shareholders/beneficial owners of the Company. The shareholders' approval was procured vide postal ballot, results of which were announced on December 5, 2025 and the Company concluded the said buyback of 625,000 equity shares of Rs. 10 each at a revised buyback price of Rs. 4,800 per share, and the total buy back amount of Rs. 3,000 million. <BR> <BR> The settlement date for the said buyback was January 2, 2026. The shares so bought back were extinguished in the month of January 2026 and the issued and paid up capital would get reduced accordingly. Further, the Company has incurred total buyback expenses of Rs. 27.53 million, a portion of which was paid in January 2026. <BR> <BR> 5. The Board of directors in their meeting held on January 28,2026 recommended issue of bonus equity shares in the ratio of 1 equity share for every 1 equity shares held in the Company, subject to shareholders’ approval, which is being sought via postal ballot. <BR> <BR> 6. ASEC Group LLC ("Transferor"), the step-down subsidiary of eClerx Services Limited (“the Company”) has merged with Personiv Contact Centers LLC ("Transferee"), another step-down subsidiary of the Company with effect from October 1, 2025 for efficient corporate structure. The Transferor and Transferee companies are wholly owned step down subsidiaries of the Company and there is no cash consideration or issue of new shares as part of the merger. <BR> <BR> 7. Eclipse Global Holdings Inc (formerly known as Eclipse Global Holdings LLC), ("Transferor"), a step down subsidiary of eClerx Services Ltd ("the Company") has merged with Personiv Eclipse Inc (formerly known as Personiv Contact Centres LLC), another step down subsidiary of the Company, with effect from November 3, 2025, for efficient corporate structure. The Transferor and Transferee companies are wholly owned step down subsidiaries of the Company and there is no cash consideration or issue of new shares as part of the merger. <BR> <BR> 8. On November 21, 2025, the Government of India notified provisions of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, (‘Labour Codes’) which consolidate twenty-nine existing labour laws into a unified framework governing employee benefits during employment and postemployment. The Labour Codes, amongst other things introduces changes, including a uniform definition of wages and enhanced benefits relating to leave.The Group has assessed the financial implications of these changes which has resulted in increase in gratuity liability arising out of past service cost and increase in leave liability by Rs. 8.37 Million. The Group continues to monitor the developments pertaining to Labour Codes and will evaluate impact if any on the measurement of liability pertaining to employee benefits. <BR> <BR> 9. The financial results of eClerx Employee Welfare Trust have been included in the consolidated financial results of the Group in accordance with the requirements of IND AS. While computing basic and diluted earnings per share, weighted average number of equity shares held by trust have been reduced. <BR> <BR> 10. Figures for the previous period have been regrouped wherever necessary to conform to those of the current period. <BR> 2025-04-012025-12-31UnauditedConsolidated30097390000714200000308115900000001847387000030396000012571000003944920000239798500006831740000068317400001724640000-610800001663560000051681800000000516818000051412000056823000005168480000-3000005682600000-30000046783000010110.02107.5100110.02107.51000Cost of technical sub-contractors236410000Other expenses1163950000Cost of technical sub-contractors634060000Other expenses3310860000Items that will not be reclassified to profit or loss2408000024080000Items that will not be reclassified to profit or loss-15920000-159200006010000-4150000B (i) Items that will be reclassified to profit or loss (net)106100000106100000B (i) Items that will be reclassified to profit or loss (net)390760000390760000-10190000-135130000134360000514120000