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Solutions LimitedMain BoardEquity2025-04-012026-03-312026-05-212026-05-14INRLakhsQuarterlyFourth quarterSingle segmentInformation Technology Services2026-05-2112:30:002026-05-2113:09:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-02-05https://dxc.com/content/dam/dxc/projects/dxc-com/in/pdfs/About%20Us/investor-relations/xchanging-ir-documents/disclosures-under-regulation-46-of-the-sebi-listing-regulations---/policies/1.%20XSL_%20RPT%20Policy.pdffalsefalseNot Applicable2026-01-012026-03-31UnauditedStandalone89700000301000001198000000003260000020000002960000062400000574000000574000006900000210000090000000484000000000484000000484000001114000000100.430.43000.430.43Notes: <BR> <BR> 1.The standalone audited financial results for the quarter and year ended March 31, 2026 have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under section 133 of the Companies Act, 2013 read with the relevant rules thereunder and in terms of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and SEBI Circular dated July 5, 2016. <BR> 2.The above financial results of Xchanging Solutions Limited (the Company) have been reviewed and recommended by the Audit Committee to the Board, and approved by the Board of Directors at their respective meetings held on May 21, 2026. The Audit of financial results for the year ended March 31, 2026 and limited review of financial results for the quarter ended March 31, 2026 have been completed by the statutory auditors of the Company and they have issued an unmodified report on the aforesaid results. <BR> 3.In accordance with Ind AS 108 - “Operating Segments” the Company has identified single operating segment viz., Information Technology (IT) services and accordingly the above results relate to this segment. <BR> <BR> 4.The figures for the current quarter and the quarter ended March 31, 2025 are the balancing figures between audited figures of the full financial year ended March 31, 2026 and March 31, 2025, respectively and published year to date figures upto the third quarter ended December 31, 2025 and December 31, 2024, respectively, which were subjected to limited review by the statutory auditors of the Company. The statutory auditors have performed a limited review on the results for the quarter ended March 31, 2026. <BR> 5.The Government of India notified 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 (collectively, the “Labour Codes”). These Labour Codes, which have become effective from November 21, 2025, consolidate and rationalise 29 labour laws and introduce, among other matters, a uniform definition of “Wages”. Also, the Labour Codes have modified certain employee benefits and eligibility conditions in respect of those benefits. Accordingly, during the year, the Company has amended its policies relating to employee benefits to align such benefits with the requirements of the Labour Codes. The changes include (i) alignment of the definition of Wages for social security contributions / provisions, and (ii) modifications to gratuity-related terms. Past service cost relating to gratuity amounting to Rs. 88 (including Rs. 3 for the quarter ended March 31, 2026) has been recognised immediately in the Statement of Profit and Loss and has been classified as a part of “Employee benefits expense". <BR> <BR> 6.The Board of Directors of the Company has considered and recommended final dividend of INR 2 per equity share (face value of INR 10 each) amounting to INR 2,228 for the financial year ended March 31, 2026 at their meeting held on May 21, 2026. The recommended final dividend on equity shares is subject to approval of shareholders at the ensuing annual general meeting. <BR> 2025-04-012026-03-31AuditedStandalone41050000029790000070840000000016400000020000010000013960000030390000040450000004045000003380000010000003480000003697000000000369700000140000037110000011140000001019319000003.323.32003.323.32Project work expenses14900000Other expenses14700000Project work expenses69600000Other expenses7000000010000000518600000016130000067990000014300000197000007140000000033000000258150000072000000123000002634000000104000002644400000335840000011140000001931900000304590000030459000000012900000129000000200000385000003870000020200000589000001290000020000002258000002996000003125000003358400000Income tax assets (net)161300000Other non-current assets19700000Other financial assets12300000Other current assets10400000Other financial liabilities20200000Other current liabilities129000002000000228000000-200000-19000000-14000000-8000000-11100000010000007000001600000-25000000-100000170600000125500000000020000000-288500000116000000000682000000478000000000000000000000000000000001706000001254000000-1000002959000000000000000022280000020000000-223000000120700000012070000024608000002581500000Remeasurements gains/ (losses) on defined benefit plans100000100000Remeasurements gains/ (losses) on defined benefit plans1800000180000010000040000001400000Xchanging Solutions Limited******ESIT Canada Enterprise Services******Fellow SubsidiarySale of goods or services277000Approved27700000Xchanging Solutions Limited******CSC Computer Sciences Ltd******Fellow SubsidiarySale of goods or services1991000Approved199100000Xchanging Solutions Limited******CSC Corp-America's Outsourcing******Fellow SubsidiarySale of goods or services2826000Approved282600000Xchanging Solutions Limited******CSC Covansys Corporation******Fellow SubsidiarySale of goods or services994000Approved99400000Xchanging Solutions Limited******DXC Technology Australia PTY LTD******Fellow SubsidiarySale of goods or services1216000Approved121600000Xchanging Solutions Limited******DXC Technology India Private Limited******PromoterSale of goods or services12478000Approved1247800000Xchanging Solutions Limited******DXC Technology India Private Limited******PromoterPurchase of goods or services1804000Approved180400000Xchanging Solutions Limited******DXC TECHNOLOGY SERVICES LLC******Fellow SubsidiaryPurchase of goods or services4043000Approved404300000Xchanging Solutions Limited******DXC TECHNOLOGY SERVICES LLC******Fellow SubsidiarySale of goods or services21265000Approved2126500000Xchanging Solutions Limited******DXC Technology Services Singapore Pte Ltd******Fellow SubsidiarySale of goods or services66000Approved6600000Xchanging Solutions Limited******EIT Services India Private Limited******Fellow SubsidiaryPurchase of goods or services8330000Approved833000000Xchanging Solutions Limited******EntServ Deutschland GmbH******Fellow SubsidiarySale of goods or services612000Approved61200000Xchanging Solutions Limited******EntServ UK Limited******Fellow SubsidiarySale of goods or services4111000Approved411100000Xchanging Solutions Limited******Xchanging Solutions Singapore Pte Ltd******Wholly Owned SubsidiarySale of goods or services1984000Approved198400000Xchanging Solutions Limited******Xchanging Technology Services India Private Ltd******PromoterSale of goods or services8564000Approved856400000Xchanging Solutions Limited******Xchanging Technology Services India Private Ltd******PromoterPurchase of goods or services16228000Approved1622800000Xchanging Solutions Limited******Xchanging Solutions (USA) Inc.******Wholly Owned SubsidiarySale of goods or services49200000Approved4920000000Xchanging Solutions Limited******Xchanging UK Ltd******Fellow SubsidiaryPurchase of goods or services143000Approved14300000Xchanging Solutions Limited******DXC Technology Switzerland GmbH******Fellow SubsidiarySale of goods or services2654000Approved265400000Xchanging Solutions Limited******DXC Technology Services Singapore Pte. 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