5323952026-10-155323952026-10-152026-10-155323952026-10-15in-capmkt:FinancialYear1Member5323952026-10-15in-capmkt:FinancialYear2Member5323952026-10-15in-capmkt:FinancialYear3Member5323952026-10-152026-10-15in-capmkt:FinancialYear1Member5323952026-10-152026-10-15in-capmkt:FinancialYear2Member5323952026-10-152026-10-15in-capmkt:FinancialYear3Memberiso4217:INRxbrli:pure532395AXISCADES Technologies LimitedAXISCADESNOTLISTEDINE555B01013NewAcquisition (including agreement to acquire)true2026-10-1420:13:002026-10-15XIDA Inc.Step Down SubsidiaryITSJ Group, Inc.332200000-4258000003199100000The accounts of ITSJ are not audited, as it is a small enterprise; the figure is as per management accounts reviewed in financial due diligence.falsefalsetruePrecision engineering and electronics manufacturing services (CNC machining, PCB design and assembly, electrical cabinets, cable and harness assemblies, box build and system integration) for the semiconductor-equipment and data-centre infrastructure industries.The Proposed Transaction is within the main line of business of the Company, which carries on semiconductor and manufacturing businesses, including through XIDA, for the semiconductor-equipment and AI data-centre markets. Objects: (a) to provide XIDA with a US-based design-tobuild and manufacturing capability serving leading global semiconductor-equipment manufacturers and a hyperscale data-centre operator; (b) to add precision machining, PCB assembly, cable and box-build capabilities in San Jose, California, complementing XIDA’s engineering capabilities in India; and (c) to scale the acquired business with XIDA’s capital, systems and management. The Proposed Transaction is structured as an asset purchase; the liabilities of ITSJ, other than any specifically assumed, will remain with ITSJ. The Proposed Transaction is not expected to have a material impact on the consolidated financial results of the Company for the financial year 2026-27.NAtrue31-03-2027Cash670200000Aggregate consideration not exceeding US$ 7.0 million (approx. ₹ 67.02 crore), comprising guaranteed consideration of US$ 5.0 million (US$ 2.5 million in cash and US$ 2.5 million in restricted shares of XIDA Inc.) and a performance-linked earn-out of up to US$ 2.0 million. The consideration has been arrived at through arm’s-length negotiation, having regard to the business plan and the due diligence undertaken.6702000000ITSJ Group, Inc.: precision engineering and electronics manufacturing (CNC machining, PCB design and assembly, electrical cabinets, cable and harness assemblies, embedded systems, box build and system integration) for semiconductor-equipment, data-centre and other technology customers.2024-20253322000002023-20243322000002022-20230USA (San Jose, California)