5326162026-01-012026-03-315326162026-03-315326162025-03-315326162025-04-012026-03-315326162026-01-012026-03-31in-capmkt:OtherExpenses1Member5326162026-01-012026-03-31in-capmkt:OtherExpenses2Member5326162025-04-012026-03-31in-capmkt:OtherExpenses1Member5326162025-04-012026-03-31in-capmkt:OtherExpenses2Member5326162026-03-31OtherNoncurrentAssetsDomain15326162026-03-31OtherNoncurrentAssetsDomain25326162026-03-31OtherCurrentFinancialAssetsDomain15326162026-03-31OtherCurrentAssetsDomain15326162026-03-31OtherCurrentFinancialLiabilitiesDomain15326162026-03-31OtherCurrentLiabilitiesDomain15326162026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15326162025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15326162026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15326162025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15326162026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares532616XCHANGINGNOTLISTEDINE692G01013Xchanging 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 opinion2026-01-012026-03-31UnauditedConsolidated5130000003260000054560000000014060000013900000018170000033620000020940000002094000004490000021000004700000001624000000000162400000-32000001592000001114000000101.461.46001.461.46Notes: <BR> 1.The consolidated 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> <BR> 2.The above financial results of Xchanging Solutions Limited (the Company) and its subsidiaries (the Company and its subsidiaries together referred to as “the Group”) 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> <BR> 3.In accordance with Ind AS 108 - “Operating Segments” the Group 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> <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> 2025-04-012026-03-31AuditedConsolidated202920000013590000021651000000006058000005400000010000073820000013981000007670000000767000000171500000100000017250000005945000000000594500000220000059670000011140000001028466000005.345.34005.345.34Project work expenses152500000Other expenses29200000Project work expenses606800000Other expenses1314000001000001584100000000018660000017708000000016570000031100000007200000016260000034455000001190000034574000005228200000111400000028466000003960600000396060000047410000047410000012900000856000005726000002370000002000001543000001545000004360000043510000021300000690000023170000069500000012676000005228200000Other non-current assets19700000Income tax assets (net)166900000Other financial assets162600000Other current assets11900000Other financial liabilities43600000Other current liabilities21300000540000000-29700000014700000-1900000094000000-360000000-1110000001000000-100000160000015600000010000000129400000000020000000-111600000655400000000243900000041150000000000000000000000000000000001291000000-10000012900000000000000022010000002228000005390000000-496800000437000006690000011060000029994000003110000000Remeasurements gains/ (losses) on defined benefit plans-100000-100000Remeasurements gains/ (losses) on defined benefit plans18000001800000-100000400000Exchange differences in translating the financial statements of foreign operations-4300000-4300000Exchange differences in translating the financial statements of foreign operations11000001100000-1100000300000-32000002200000AuditedtrueDELOITTE HASKINS & SELLS LLPtrue2027-07-31