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 applicable2025-10-012025-12-31UnauditedConsolidated111520002001000131530000001799700012200023400001054000030999000-17846000-2781000-206270000-626000-6260000-200010000000-2000100084000-19917000-200010000-19917000014759500010-1.36-1.3400-1.36-1.34Notes <BR> <BR> 1. The unaudited consolidated financial results of 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 in their respective meetings held on February 12 2026. <BR> <BR> 2.The unaudited consolidated financial results of the Group for the quarter and nine months ended December 31 2025 are available on the National Stock Exchange website URL www.nseindia.com <BR> the BSE Limited URL www.bseindia.com <BR> and on the Companys website URL www.xelpmoc.in <BR> <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 Quarter and nine months ended December 31 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 Companys investment in the entity has been fully impaired in prior periods with no legal or constructive obligation to provide additional financial support. <BR> <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> <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 quarter and nine months ended December 31 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 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> 7. Retirement and Other staff benefits provided for the quarter ended December 31 2025 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 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> 9. 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 Groups 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> 10. 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> 11. The statutory auditors of the Parent company have carried out limited review of consolidated financial results for the current quarter and have issued an unmodified opinion. <BR> <BR> 12. 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 parent 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> 13. The Board of Directors at their meeting have not recommend any dividend. <BR> <BR> 14. Previous quarter nine months year figures are regrouped and reclassified wherever necessary. <BR> <BR> 15. 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 Nil2025-04-012025-12-31UnauditedConsolidated265620005449000320110000005209300033700080800002764900088159000-56148000-2781000-589290000-793000-7930000-581360000000-58136000162374000104238000-581360000104238000014759500010-3.94-3.900-3.94-3.9Rent909000Rates and Taxes451000Repairs and Maintenance and Power and Fuel143000Sales Promotion, Marketing Expense and Travelling and Conveyance796000Auditors' Remuneration382000Legal & Professional Charges6505000Software and subscription Expenses1083000Communication, Courier, Office Expenses226000Recruitment, Donation and Miscellaneous Expenses45000Net of Bad Debts and Reversal of provision of doubtful Debts0Rent2306000Rates and Taxes1280000Repairs and Maintenance and Power and Fuel483000Sales Promotion, Marketing Expense and Travelling and Conveyance2152000Auditors' Remuneration1224000Legal & Professional Charges16720000Software and subscription Expenses2589000Communication, Courier, Office Expenses711000Recruitment, Donation and Miscellaneous Expenses184000Net 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