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Design and Tech LimitedMain BoardEquity2025-04-012026-03-312026-05-292026-05-23INRLakhsQuarterlyFourth quarterSingle segmentSoftware Development2026-05-2915:30:002026-05-2916:40:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-02-13https://www.xelpmoc.in/relatedpartytransactionsfalsefalseNot applicable2026-01-012026-03-31UnauditedStandalone10791000180000012591000000190420001310002051000966700030891000-183000000-183000000-695000-6950000-176050000000-1760500012345000-526000014759500010-1.19-1.1800-1.19-1.18Notes: <BR> 1. The above financial results for the quarter and year ended March 31, 2026, have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings 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 standalone financial results of the Company for the quarter and year 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 Company’s website (URL: www.xelpmoc.in). <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 March 31, 2026. Accordingly, separate consolidated financial statements have been prepared, incorporating the financial results of the subsidiary. These standalone financial results do not include the subsidiary's financial performance. Investors are advised to refer to the consolidated financial statements for a comprehensive view of the Company's 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 Wholly Owned 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 year ended March 31 2026, the 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 this allotment 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> <BR> 6. 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> 7. 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. 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> 8. Retirement and Other long term staff benefits are provided for the quarter ended March 31, 2026 has been calculated on an actuarial basis. <BR> <BR> 9. 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> 10. 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 Company’s 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> 11. 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> 12. The Board of Directors at their meeting have not recommend any dividend. <BR> <BR> 13. Previous quarter/ 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, and <BR> Remaining unresolved at the end of the quarter – Nil. <BR> 2025-04-012026-03-31AuditedStandalone3735300071750004452800000070386000468000959100036979000117424000-72896000-2781000-756770000-1488000-14880000-741890000000-7418900017471900010053000014759500010596584000-5.03-4.9300-5.03-4.93Rent, Power and Fuel755000Rates and Taxes312000Repairs and Maintenance - Building and others225000Sales Promotion and Marketing Expense, Travelling & Conveyance1007000Auditors' Remuneration232000Legal & Professional Charges5826000Software and subscription Expenses1059000Communication,Courier and Office Expenses225000Recruitment, Miscellaneous expenses26000Rent, Power and Fuel3034000Rates and Taxes1573000Repairs and Maintenance - Building and others652000Sales Promotion and Marketing Expense, Travelling & Conveyance3030000Auditors' Remuneration1411000Legal & Professional Charges22546000Software and subscription Expenses3617000Communication,Courier and Office Expenses907000Recruitment, Miscellaneous expenses2090001422000000160690009790000072676200000262500072938700096900074882600005668100010843000927600000145460009134600011643000102989000851815000147595000596584000744179000744179000000046400046400097180007666200008684400002250002406000263100014237000168680001913000201100020792000107636000851815000Other Bank Deposits933000Security deposits1648000Prepaid Expenses44000Tax Receivable from Govt. authorities969000Unbilled Revenue5429000Rental Security Deposits706000Tender Deposits8125000Interest Accrued on Fixed deposits155000Loan to employee6000Other Receivables125000Prepaid expenses678000Advance to vendors342000Balance with government authorities6985000Advances with Authorities (GST paid under protest)3638000Lease Liabilities464000Lease Liabilities6435000Provision for expenses2083000Payable to employees5231000Dues to Directors and Key Managerial Personnel488000Other Statutory dues1513000Advance from customer4000004680000-6350000-218500003615000-278900009930000181000095900000793000449900010460000008570008167000-5420000-371300000018631000-57046000000-11830000-5586300000167718000924890000000085510000000074020000000000000008570000060133000000000751000000794000046800000-51100037590000375900055170009276000Net 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-542000-542000-165000-13700012345000174719000XELPMOC DESIGN AND TECH LIMITED******Jaison Jose******Whole Time DirectorRemunerationAs per remuneration policy and as approved by the NRC , Board and Shareholders of the Company1511000199000136000XELPMOC DESIGN AND TECH LIMITED******Jaison Jose******Whole Time DirectorAny other transactionReimbursement of expensesNot Applicable1900000XELPMOC DESIGN AND TECH LIMITED******Srinivas Koora******Whole Time Director and Chief Financial OfficerRemunerationAs per remuneration policy and as approved by the NRC , Board and Shareholders of the Company151100019700048000XELPMOC DESIGN AND TECH LIMITED******Srinivas Koora******Whole Time Director and Chief Financial OfficerAny other transactionReimbursement of expensesNot Applicable18300003000XELPMOC DESIGN AND TECH LIMITED******Sandipan Chattopadhyay******Managing Director and Chief Executive OfficerRemunerationAs per remuneration policy and as approved by the NRC , Board and Shareholders of the Company1511000197000197000XELPMOC DESIGN AND TECH LIMITED******Tushar Trivedi******Independent DiretorAny other transactionSitting FeeAs per remuneration policy and as approved by the NRC , Board and Shareholders of the Company60000014000XELPMOC DESIGN AND TECH LIMITED******VANDANA BADIANY******Independent DirectorAny other transactionSitting FeeAs per remuneration policy and as approved by the NRC , Board and Shareholders of the Company53000014000XELPMOC DESIGN AND TECH LIMITED******Vaishali Laxman Kondbhar******Company SecretaryRemunerationAs per remuneration policy and as approved by the NRC , Board and Shareholders of the Company650000104000104000XELPMOC DESIGN AND TECH LIMITED******Vaishali Laxman Kondbhar******Company SecretaryAny other transactionReimbursement of expensesNot Applicable600000SOULTRAX STUDIOS PRIVATE LIMITED******Mallika Bhatia******DirectorAny other transactionCommision & BrokerageNot Applicable157000164000157000SOULTRAX STUDIOS PRIVATE LIMITED******Mallika Bhatia******DirectorAny other transactionShort term Loan/advancesNot Applicable732000119000535000SOULTRAX STUDIOS PRIVATE LIMITED******Siddhant Bhatia******DirectorRemunerationNot Applicable017190001719000SOULTRAX STUDIOS PRIVATE LIMITED******Soultrax Productions Private Limited******Private companies having common directorsAny other transactionRental expensesNot Applicable0157000157000SOULTRAX STUDIOS PRIVATE LIMITED******Soultrax Productions Private Limited******Private companies having common directorsAny other transactionInterest on MSME DuesNot Applicable020002000XELPMOC DESIGN AND TECH LIMITED******Xperience India Private Limited******Associate CompanyAny other transactionReimbursement of expenses - written offApproved by the Audit Committee947600000Reimbursement of expenses receivable from Xperience India Pvt Ltd is hereby written off. A provision for doubtful debt was previously created, which has now been reversed upon the write-off.15869000AuditedtrueJHS And Associates LLPtrue2027-12-31