5423672026-04-012026-06-305423672026-04-012026-06-30in-capmkt:OtherExpenses1Member5423672026-04-012026-06-30in-capmkt:OtherExpenses2Member5423672026-04-012026-06-30in-capmkt:OtherExpenses3Member5423672026-04-012026-06-30in-capmkt:OtherExpenses4Member5423672026-04-012026-06-30in-capmkt:OtherExpenses5Member5423672026-04-012026-06-30in-capmkt:OtherExpenses6Member5423672026-04-012026-06-30in-capmkt:OtherExpenses7Member5423672026-04-012026-06-30in-capmkt:OtherExpenses8Member5423672026-04-012026-06-30in-capmkt:OtherExpenses9Member5423672026-04-012026-06-30in-capmkt:OtherExpenses10Memberiso4217:INRiso4217:INRxbrli:shares542367XELPMOCNOTLISTEDINE01P501012Xelpmoc Design and Tech LimitedMain BoardEquity2026-04-012027-03-312026-08-142026-08-10INRLakhsQuarterlyFirst quarterSingle segmentSoftware Development2026-08-1415:55:002026-08-1417:55:00Not applicablefalsefalsenot applicable2026-04-012026-06-30UnauditedStandalone961600021040001172000000017835000830002693000888900029500000-177800000-177800000406900040690000-218490000000-218490000-2184900014799500010-1.48-1.4500-1.48-1.45Notes: <br /> 1. The above financial results of the Company for the quarter ended June 30, 2026, have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on August 14, 2026. <br /> <br /> 2. The standalone financial results of the Company for the quarter ended June 30, 2026 are available on the National Stock Exchange website (URL: www.nseindia.com), the BSE (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 subsidiaries and an associate company as on June 30, 2026. Accordingly, separate consolidated financial statements have been prepared, incorporating the financial results of the subsidiaries. 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 Limited UK (upto 13th May 2025) Subsidiary Company <br /> 3 Soultrax studios Private Limited Step Down Subsidiary <br /> 4 Xperience India Private Limited Associate <br /> <br /> <br /> 5. During the quarter ended June 30, 2026, the Company has issued and allotted 40,000 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.14,79,94,930 comprising of 1,47,99,493 Equity Shares of face value Rs.10/- each. <br /> <br /> 6. Further, during the quarter ended June 30, 2026, the Company granted 135,681 options to eligible employees under the Xelpmoc Design and Tech Limited Employee Stock Option Scheme, 2019. <br /> <br /> 7. Retirement and Other staff benefits are provided for the quarter ended June 30, 2026 and has been calculated on an estimated basis. <br /> <br /> 8. 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 /> 9. 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 /> 10. 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 /> <br /> 11. The statutory auditors of the Company have issued an unmodified review report for the quarterly standalone results of the company. <br /> <br /> 12. The figures for the quarter ended June 30, 2026, and June 30, 2025, were subjected to limited review. The figures for the quarter ended March 31,2026 are the balancing figures between audited figures for the full financial year ended March 31, 2026 and the unaudited published year to date figure upto December 31, 2025. <br /> <br /> 13. The Board of Directors at their meeting have not recommend any dividend. <br /> <br /> 14. Previous quarter/ 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, and <br /> Remaining unresolved at the end of the quarter – Nil. <br /> <br /> For and on behalf of the Board of Directors of <br /> Xelpmoc Design and Tech Limited <br /> <br /> <br /> <br /> Srinivas Koora <br /> Whole Time Director & Chief Financial Officer <br /> (DIN: 07227584) <br /> <br /> <br /> Place: Hyderabad <br /> Date: August 14, 2026 <br /> Rent618000Rates and Taxes342000Power and Fuel and Repairs and Maintenance159000Sales Promotion & Marketing Expense170000Travelling & Conveyance637000Auditors' Remuneration447000Legal & Professional Charges5010000Software and subscription Expenses1305000Communication Expenses132000Courier, Office and Miscellaneous Expenses69000000