5423672025-10-012025-12-315423672025-04-012025-12-315423672025-10-012025-12-31in-capmkt:OtherExpenses1Member5423672025-10-012025-12-31in-capmkt:OtherExpenses2Member5423672025-10-012025-12-31in-capmkt:OtherExpenses3Member5423672025-10-012025-12-31in-capmkt:OtherExpenses4Member5423672025-10-012025-12-31in-capmkt:OtherExpenses5Member5423672025-10-012025-12-31in-capmkt:OtherExpenses6Member5423672025-10-012025-12-31in-capmkt:OtherExpenses7Member5423672025-10-012025-12-31in-capmkt:OtherExpenses8Member5423672025-10-012025-12-31in-capmkt:OtherExpenses9Member5423672025-10-012025-12-31in-capmkt:OtherExpenses10Member5423672025-04-012025-12-31in-capmkt:OtherExpenses1Member5423672025-04-012025-12-31in-capmkt:OtherExpenses2Member5423672025-04-012025-12-31in-capmkt:OtherExpenses3Member5423672025-04-012025-12-31in-capmkt:OtherExpenses4Member5423672025-04-012025-12-31in-capmkt:OtherExpenses5Member5423672025-04-012025-12-31in-capmkt:OtherExpenses6Member5423672025-04-012025-12-31in-capmkt:OtherExpenses7Member5423672025-04-012025-12-31in-capmkt:OtherExpenses8Member5423672025-04-012025-12-31in-capmkt:OtherExpenses9Member5423672025-04-012025-12-31in-capmkt:OtherExpenses10Member5423672025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15423672025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15423672025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15423672025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares542367XELPMOCNOTLISTEDINE01P501012XELPMOC DESIGN AND TECH LIMITEDMain BoardEquity2025-04-012026-03-312026-02-122026-02-06INRLakhsQuarterlyThird quarterSingle segmentSoftware Development2026-02-1215:30:002026-02-1216:15:00Not applicablefalsefalseNot applicable2025-10-012025-12-31UnauditedStandalone111520001982000131340000001799700012200021780001047100030768000-17634000-2781000-204150000-626000-6260000-197890000000-1978900084000-1970500014759500010-1.34-1.3300-1.34-1.33Notes <BR> <BR> 1.The above financial results of the Company for the quarter and nine months ended December 31 2025 have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on February 12 2026. <BR> <BR> 2.The standalone financial results of the Company for the quarter and nine months ended December 31 2025 are available on the National Stock Exchange website URL www.nseindia.com the BSE Limited URL www.bseindia.com and on the Companys website URL www.xelpmoc.in <BR> <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 31 December 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 financial performance. Investors are advised to refer to the consolidated financial statements for a comprehensive view of the Companys financial position. Given below the list of subsidiary and associate companies <BR> <BR> Sl No Name of the Company Subsidiary Associate Joint venture <BR> 1 Signal Analytics Private Limited Subsidiary Company <BR> 2 Xelpmoc Design and Tech UK Limited Subsidiary Company Upto 13 May 2025 <BR> 3 Soultrax Studios Private Limited Step Down Subsidiary <BR> 4 Xperience India Private Limited Associate <BR> <BR> 5. During the quarter and nine months ended December 31 2025 the 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 stand increased to Rs 147594930 comprising of 14759493 Equity Shares of face value Rs 10 each. <BR> <BR> Further during the nine months ended December 31 2025 the Company granted 181531 options to eligible employees under the Xelpmoc Design and Tech Limited Employee Stock Option Scheme 2019. <BR> <BR> 6. Retirement and Other staff benefits are provided for the quarter ended December 31 2025 has been calculated on an estimated basis. <BR> <BR> 7. 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> 8. 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> 9. 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> 10. Effective November 21 2025 the Code on Social Security 2020 amended the definition of Wages for the purpose of gratuity calculations. As per Ind AS 19 revisions to gratuity benefits arising from changes in labour laws are treated as plan amendments and recognised as past service costs. Accordingly the Company has recognised a one time past service cost of INR 278075 000s as an Exceptional Item in the Statement of Profit and Loss for the quarter and nine months ended December 31 2025. <BR> <BR> 11. The statutory auditors of the Company have carried out limited review of the standalone financial results for the current quarter and have issued an unmodified opinion. <BR> <BR> 12. The Board of Directors at their meeting have not recommend any dividend. <BR> <BR> 13. Previous quarter nine months year figures are regrouped and reclassified wherever necessary. <BR> <BR> 14. 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 Nil2025-04-012025-12-31UnauditedStandalone265620005375000319370000005134400033700075400002731200086533000-54596000-2781000-573770000-793000-7930000-565840000000-5658400016237400010579000014759500010-3.84-3.800-3.84-3.8Rent901000Rates and Taxes453000Repairs and Maintenance, Power and Fuel144000Sales Promotion & Marketing Expense and Travelling & Conveyance754000Auditors' Remuneration367000Legal & Professional Charges6505000Communication, Courier and Office Expenses220000Software and subscription Expenses1083000Recruitment, Donation and Miscellaneous expense44000Net of Bad Debts and Reversal of provision of doubtful debts0Rent2223000Rates and Taxes1261000Repairs and Maintenance, Power and Fuel484000Sales Promotion & Marketing Expense and Travelling & Conveyance2024000Auditors' Remuneration1179000Legal & Professional Charges16720000Communication, Courier and Office Expenses682000Software and subscription Expenses2558000Recruitment, Donation and Miscellaneous expense181000Net of Bad Debts and Reversal of provision of doubtful debts0Net gain/(loss) on FVTOCI equity securities in accordance with Ind AS 10900Net gain/(loss) on FVTOCI equity securities in accordance with Ind AS 10917160000017160000009310000Remeasurements of defined benefit plans112000112000Remeasurements of defined benefit plans112000112000280002800084000162374000