Financial Results

—><C XSL/SE/2026-27/17 August 13, 2026 The Secretary The Secretary Listing Department Listing Department BSE Limited National Stock Exchange of India Limited PJ Towers, Dalal Street, Exchange Plaza, 5th Floor, Plot No. C/1, G Mumbai - 400 001 Block, Bandra Kurla Complex, Bandra (East), Mumbai 400051 Script Code: 532616 Script Code: XCHANGING Sub: Outcome of the Board Meeting Ref: Regulation 30, 33 & other applicable Regulations of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations™) Dear Sir/Madam, This is to inform you that the Board of Directors of the Company, at its meeting held today, i.e., August 13, 2026, upon the recommendation of the Audit Committee, has considered and approved the Un-audited Standalone and Consolidated Financial Results of the Company for the quarter ended June 30, 2026. We are enclosing herewith the copy of Un-audited Financial Results (Standalone & Consolidated) of the Company along with Limited Review Report issued by the Statutory Auditors. The meeting of the Board commenced at 11:03 A.M. and concluded at 11:14 A.M.. You are requested to take the above information on record. Thanking You, Yours Sincerely, For Xchanging Solutions Limited RADHIKA F55"" KHURANA 552 tkours a1 0530 Radhika Khurana Company Secretary & Compliance Officer Thanking You, Encl: a/a Xchanging Solutions Limited, a DXC Technology Company CIN: L72200KA2002PLC030072 Registered Office: 6™ Floor, Wing-E, Prestige Lakeshore Drive, Building 10, Amani Bellandur Khane Village, Varthur Hobli, Mahadevapura Zone, Ward No.150, Bengaluru, Kamataka 560103, India T :+91 80 6972 9602, W: www.dxc.com/xs| , E: xchangingcompliance@dxc.com DXC Sensitivity: Public H Chartered Accountants e Oltte Prestige Trade Tower, Level 19 46, Palace Road, High Grounds Haskins & SellsLLP pengal- r56y0 01 Tel: +91 80 6188 6000 Fax: +91 80 6188 6011 INDEPENDENT AUDITOR’S REVIEW REPORT ON REVIEW OF INTERIM STANDALONE FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF XCHANGING SOLUTIONS LIMITED 1. We have reviewed the accompanying Statement of Standalone Unaudited Financial Results of Xchanging Solutions Limited (“the Company”), for the quarter ended June 30, 2026 (“the Statement”), being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“the Listing Regulations”). This Statement, which is the responsibility of the Company’s Management and approved by the Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity’, issued by the Institute of Chartered Accountants of India (ICAI). A review of interim financial information consists of making inquiries, primarily of the Company’s personnel responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under Section 143(10) of the Companies Act, 2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. For DELOITTE HASKINS & SELLS LLP Chartered Accountants (Firm’s Registration No. 117366W/W-100018) Digitally signed by KRISHNAN KR I S H NA Date: 2026.08.13 11:04:55 +05'30' Krishnan G (Partner) (Membership No. 215718) UDIN: 26215718QRHVID9126 Place: Bengaluru Date: August 13, 2026 Regd. Office: One Intemational Center, Tower 3, 31t Floor, Senapati Bapat Marg, Elphinstone Road (West), Mumbai-400 013, Maharashtra, India. Deloitte Haskins & Sells LLP is registered with Limited Liability having LLP identificatioNno :A AB-8737 Xchanglng Solutions Limited Reglstered Office : 6th Floor, Wing E, Prostige Lakeshore Drive, Bullding 10, Amani Bellandur Khane Viilage, Bangaluru - 660103, Kamataka, Indla Cl .72200KA2002PLC030072 Tol.: +91 80 6972 9602 2} Emall: xchanglngcompllance@dxc.com Wabsite: www.dxc.com {Rs In lakhs except for per share data) [Statement of Standalone Unaudited Financial Results for the Quarter ended 30/06/2026 ‘Quarter anded| Quarter onded| Corrosponding| Year ended 301062026 | 31/03/2026 | quarter ended | 31/03/2026 No. Particulars 3010812025 (Unaudited) | (Refer note 4) [ (Unaudited) | (Audited) 7. [Revenue from operations 937 557 1,075 4105 2. [otherincome 348 301 341 2,979 3. [Total Income (1+2) 285 7,198 1416 7,084 4. [Expenses Employee benefits expense a1t 326 409 1,640 Project work expenses 141 149 162 696 Finance costs - 2 - 2 Depreciation and amortisation expense® - - 1 1 Other expenses 178 147 189 700 Total expenses (4) 730 624 761 3,039 5. [Profit before tax (34) 555 574 655 4,045 6. |Tax expense ! (benefit) Current tax 148 143 169 680 Current tax- for the earler years - 74) - (342) Deferred tax 12 21 15 10 Total tax expense (6) 160 50 184 348 7. |Profit for the period (5-6) 395 484 a7t 3,697 8. [Other comprehenslve Incomef (expense) () Items that wil not be reciassified to profitor loss - Remeasurements gains/ (losses) on defined benefit plans 10 o) (10) 18 (7) Income tax relating to items that will not be reclassified o profit or loss @) 1 2 () 9. [Total other comprehensive incomel (expense) (8(1)+8(i1)) 7 - [1] 14 10. [Total Comprehensive Income for the period (7+9) 402 484 463 3,711 11, [Paid up equity share capital (Face value per Share Rs 10, fully paid) 71,140 1140 77,140 71,140 12. [Other Equity (excluding Revaluation Reserve) - - - 19319 13. [Eamings per Equity Share (Face value of Rs.10 each) (not annualised for the quarters) Basic and diluted In Rs. 035 043 042 332 “Depreciation for the quarters ended June 30, 2026 and March 31, 2026 is less than the rounding off norms i.e. Rs. 1 lakh adopted by the Company. Notes: 1. The standalone unaudited financial results for the quarter ended June 30, 2026 have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim financial Reporting”, prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules thereunder and in terms of the SEBI (Listing Obigations and Disclosure Requirements) Regulations, 2015 and SEBI Circular dated July 5, 2016. 2. The above financial results of Xchanging Solutions Limited (the Company) 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 August 13, 2026. The Limited Review as required under Regulation 33 of SEBI (Listing Obiigations and Disclosures Regulations) 2015 has been completed by the statutory audilors of the Company. 3. In accordance with Ind AS 108 - “Opera [Showing first 8,000 characters — download PDF for full document]