5423672026-01-012026-03-315423672026-03-315423672025-03-315423672025-04-012026-03-315423672026-01-012026-03-31in-capmkt:OtherExpenses1Member5423672026-01-012026-03-31in-capmkt:OtherExpenses2Member5423672026-01-012026-03-31in-capmkt:OtherExpenses3Member5423672026-01-012026-03-31in-capmkt:OtherExpenses4Member5423672026-01-012026-03-31in-capmkt:OtherExpenses5Member5423672026-01-012026-03-31in-capmkt:OtherExpenses6Member5423672026-01-012026-03-31in-capmkt:OtherExpenses7Member5423672026-01-012026-03-31in-capmkt:OtherExpenses8Member5423672026-01-012026-03-31in-capmkt:OtherExpenses9Member5423672026-01-012026-03-31in-capmkt:OtherExpenses10Member5423672025-04-012026-03-31in-capmkt:OtherExpenses1Member5423672025-04-012026-03-31in-capmkt:OtherExpenses2Member5423672025-04-012026-03-31in-capmkt:OtherExpenses3Member5423672025-04-012026-03-31in-capmkt:OtherExpenses4Member5423672025-04-012026-03-31in-capmkt:OtherExpenses5Member5423672025-04-012026-03-31in-capmkt:OtherExpenses6Member5423672025-04-012026-03-31in-capmkt:OtherExpenses7Member5423672025-04-012026-03-31in-capmkt:OtherExpenses8Member5423672025-04-012026-03-31in-capmkt:OtherExpenses9Member5423672025-04-012026-03-31in-capmkt:OtherExpenses10Member5423672026-03-31OtherNoncurrentFinancialAssetsDomain15423672026-03-31OtherNoncurrentFinancialAssetsDomain25423672026-03-31OtherNoncurrentFinancialAssetsDomain35423672026-03-31OtherNoncurrentAssetsDomain15423672026-03-31OtherCurrentFinancialAssetsDomain15423672026-03-31OtherCurrentFinancialAssetsDomain25423672026-03-31OtherCurrentFinancialAssetsDomain35423672026-03-31OtherCurrentFinancialAssetsDomain45423672026-03-31OtherCurrentFinancialAssetsDomain55423672026-03-31OtherCurrentFinancialAssetsDomain65423672026-03-31OtherCurrentAssetsDomain15423672026-03-31OtherCurrentAssetsDomain25423672026-03-31OtherCurrentAssetsDomain35423672026-03-31OtherCurrentAssetsDomain45423672026-03-31OtherNoncurrentFinancialLiabilitiesDomain15423672026-03-31OtherCurrentFinancialLiabilitiesDomain15423672026-03-31OtherCurrentFinancialLiabilitiesDomain25423672026-03-31OtherCurrentFinancialLiabilitiesDomain35423672026-03-31OtherCurrentFinancialLiabilitiesDomain45423672026-03-31OtherCurrentLiabilitiesDomain15423672026-03-31OtherCurrentLiabilitiesDomain25423672026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15423672025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15423672026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15423672025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15423672026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares542367XELPMOCNOTLISTEDINE01P501012Xelpmoc Design and Tech LimitedMain BoardEquity2025-04-012026-03-312026-05-292026-05-23INRLakhsQuarterlyFourth quarterSingle segmentsoftware development2026-05-2915:00:002026-05-2916:40:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31UnauditedConsolidated10791000181600012607000000190420001310002213000970700031093000-184860000-184860000-695000-6950000-177910000000-1779100012345000-5446000-177910000-5446000014759500010-1.21-1.1900-1.21-1.19Notes: <BR> 1. The audited consolidated financial results of the Group for the year ended March 31, 2026 and unaudited consolidated financial results of the Group for the quarter ended March 31, 2026 has been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on May 29, 2026. The Statutory Auditor of the Company have issued audit report with unmodified opinion on the above results. <BR> <BR> 2. The audited consolidated financial results of the Group for the year ended March 31, 2026 and unaudited consolidated financial results of the Group for the quarter ended March 31, 2026 are available on the National Stock Exchange website (URL: www.nseindia.com), the BSE Limited (URL: www.bseindia.com), and on the Parent company’s website (URL: www.xelpmoc.in). <BR> <BR> 3. The consolidated financial results of the Company and 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 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. During the year ended March 31, 2026, the Parent Company has issued and allotted 39,500 Equity Shares upon conversion of Stock Options granted pursuant to Xelpmoc Design and Tech Limited Employees Stock Option Scheme 2019. Consequent to these allotments the Paid-up Capital of the Company stand increased to Rs.14,75,94,930 comprising of 1,47,59,493 Equity Shares of face value Rs.10/- each. <BR> <BR> Further, during the year ended March 31, 2026, the Company granted 181,531 options to eligible employees under the Xelpmoc Design and Tech Limited Employee Stock Option Scheme, 2019. <BR> <BR> 6. Retirement and Other long term staff benefits are provided for the year ended March 31, 2026 has been calculated on actuarial basis. <BR> <BR> 7. Restricted Consolidation of the Subsidiary:- <BR> For the year ended March 31, 2026, 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 Company’s investment in the entity has been fully impaired in prior periods, with no legal or constructive obligation to provide additional financial support. <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> The Company continues to monitor the financial position of the subsidiary and will reassess consolidation if required in future periods. <BR> <BR> 8. Restricted Recognition of Associate:- <BR> The Company has discontinued / restricted the recognition of further losses relating to Xperience India Private Limited in accordance with Ind AS 28, as the investment in the associate has already been fully impaired in earlier periods and no further financial obligation exists. Accordingly, no additional share of losses has been recognized during the year ended March 31, 2026, and the same has no material impact on the financial results of the Company. <BR> <BR> 9. During the current period, the Company has received the realizable amount towards divestment of Xelpmoc Design and Tech Ltd UK, a wholly owned subsidiary, for which dissolution proceedings had commenced in the previous year. Pursuant to the receipt of the actual realizable value, the investment earlier classified as “Asset Held for Sale” in accordance with Ind AS 105 has been appropriately adjusted. <BR> <BR> 10. Financial Statement of Soultrax Studios Private limited for the year ended March 31, 2026, indicate that the company has accumulated losses and its net worth has been fully eroded. The Company has incurred losses till previous year, this condition indicate the existence of a material uncertainty that may cast a significant doubt about the Company’s ability to continue as going concern. However, the financial statement of the company have been prepared on a going concern assumption basis. <BR> <BR> 11. The Company has evaluated the financial position and future business prospects of its wholly owned subsidiary, Signal Technologies Private Limited and based on the assessment of the current financial condition and operational status of the subsidiary, certain indicators exist which may cast significant doubt on the subsidiary’s ability to continue as a going concern. The management is continuously evaluating the operational and financial support requirements of the subsidiary and the consequential impact, if any, on the financial statements. <BR> <BR> 12. 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> 13. 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 Group’s 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 consolidated financial results. <BR> <BR> 14. The principal business of the Group is to provide technology services and solutions, the Group does not fall in to the definition of Non-Banking Finance Company as per the Reserve Bank of India Act, 1934. <BR> <BR> 15. 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. 2,780.75 ('000s) as an Exceptional Item in the Statement of Profit and Loss for the quarter and nine months ended December 31, 2025. <BR> <BR> 16. The Board of Directors at their meeting have not recommended any dividend. <BR> <BR> 17. Previous quarter/ year figures are regrouped and reclassified wherever necessary. <BR> <BR> 18. 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, and <BR> Remaining unresolved at the end of the quarter – Nil <BR> 2025-04-012026-03-31AuditedConsolidated37353000726500044618000000711360004680001029300037356000119253000-74635000-2781000-774160000-1488000-14880000-759280000000-7592800017471900098791000-75928000098791000014759500010600605000-5.15-5.0500-5.15-5.05Rent, Power and Fuel770000Repairs and Maintenance- Buildings & others225000Sales Promotion & Marketing Expense82000Travelling & Conveyance924000Auditors' Remuneration247000Legal & Professional Charges5826000Software and subscription Expenses1059000Rates and Taxes316000Communication, Courier and office Expenses231000Recruitment, Donation and Miscellaneous expenses27000Rent, Power and Fuel3132000Repairs and Maintenance- Buildings & others652000Sales Promotion & Marketing Expense837000Travelling & Conveyance2318000Auditors' Remuneration1471000Legal & Professional Charges22546000Software and subscription Expenses3648000Rates and Taxes1596000Communication, Courier and office Expenses945000Recruitment, Donation and Miscellaneous expenses211000145100000017955000979000007257620000030380007288000009680007501530000575120001084400095900000014553000924990001352500010602400085617700014759500060060500074820000007482000000000464000464000971800076662000086844000022500024320002657000145520001720900019130002011000002113300000107977000856177000Other Bank Deposits933000Security deposits2061000Prepaid Expenses44000Tax Receivable from Govt. authorities968000Unbilled Revenue5429000Rental Security Deposits706000Tender Deposits8125000Interest Accrued on Fixed deposits162000Loan to employee6000Other Receivables125000Prepaid expenses678000Advance to vendors343000Balance with government authorities8866000Advances with Authorities (GST paid under protest)3638000Lease Liabilities464000Lease Liabilities6435000Provision for expenses2407000Payable to employees5224000Dues to Directors and Key Managerial Personnel486000Other Statutory dues1513000Advance from customer4000004680000-6350000-208700003596000-278200009490000112000010293000079300044990006980000008840008167000-5420000-3777000014000018882000-58534000000-11830000-5735100000168555000924890000000085510000000074020000000000000008840000060997000000000751000000794000046800000-51100031350000313500064550009590000Net gain/(loss) on FVTOCI equity securities in accordance with Ind AS 1092331500023315000Net gain/(loss) on FVTOCI equity securities in accordance with Ind AS 1091949150001949150001048100019791000Remeasurements of defined benefit plans-654000-654000Remeasurements of defined benefit plans-542000-542000-165000-13700012345000174719000AuditedtrueJHS And Associates LLPtrue2027-12-31