Integrated Filing — IndAS



General information about company
Scrip Code 540879
NSE Symbol APOLLO
MSEI Symbol NOTLISTED
ISIN INE713T01025
Name of company APOLLO MICRO SYSTEMS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 28-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Electromechnical components and systems and allied components and services
Start date and time of board meeting 28-Jul-2025   11:30:00
End date and time of board meeting 28-Jul-2025   14:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The Company has not defaulted in any repayment of Loans and Debt Securities



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 1335831000
Other income 13474000
Total income 1349305000
2 Expenses
(a) Cost of materials consumed 1010084000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -190227000
(d) Employee benefit expense 57246000
(e) Finance costs 100221000
(f) Depreciation, depletion and amortisation expense 44877000
(f) Other Expenses
1 Other Expenses 48878000 48878000
Total other expenses 48878000
Total expenses 1071079000
3 Total profit before exceptional items and tax 278226000
4 Exceptional items 0
5 Total profit before tax 278226000
6 Tax expense
7 Current tax 56585000
8 Deferred tax 27385000
9 Total tax expenses 83970000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 194256000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 194256000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 194256000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 333532000
Face value of equity share capital 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.62
Diluted earnings (loss) per share from continuing operations 0.6
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.62
Diluted earnings (loss) per share from continuing and discontinued operations 0.6
24 Debt equity ratio 0.0065
25 Debt service coverage ratio 0.1351
26 Interest service coverage ratio 0.0378
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 02-Jun-2025
Amount Raised 4167800000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable Acuite Ratings and Research Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NOT APPLICABLE
Comments of the Audit Committee after review Nil
Comments of the auditors, if any Nil
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 For working capital requirement NA 5000000000 4547700000 1084911000 0 The original estimated amount to be raised through the preferential issue, as stated in the Notice of the Extra-Ordinary General Meeting dated January 09 2025 was Rs. 81608 Lakhs. However, total issue proceeds to be realized from the preferential issue of Equity Shares and Convertible Equity Warrants amounts to Rs. 74225 Lakhs due to shortfall in receipt of issue proceeds and hence the allocation of funds towards each object of the preferential issue was revised in proportion to the actual proceeds estimated to be received. NOTE: The Securities Allotment Committee of the Board of Directors of the Company has in its meeting held on June 2 2025, has allotted 27042894 Equity Shares and 38067058 Convertible Equity Warrants on preferential basis. Accordingly, the Company has received an amount of Rs. 3082889916/- towards allotment of Equity Shares and an amount of Rs. 1084911153/- towards allotment of Convertible Equity Warrants (being 25% of Rs.114/- per warrant i.e., warrants subscription amount). An amount of Rs. 1084911153, which was received during the quarter ended 30th June, 2025 being 25% of the warrant subscription monies towards allotment of 3,80,67,058 Convertible Equity Warrants, has been utilized during the quarter ended 30th June 2025. The utilization of these funds has been in accordance with the objects and there has been no deviation in the use of proceeds from the Preferential Issue. The unutilized funds as of the quarter ended June 30, 2025 amount to Rs. 3082889916/- due to the pending listing approval from the Stock Exchanges.
2 For research & Development Expenditure for development of futuristic technologies NA 750000000 682100000 0 0
3 Investment in Subsidiary(ies) NA 660000000 600300000 0 0
4 General Corporation Purpose NA 1750800000 1592400000 0 0


Signatory Details
Name of signatory Rukhya Praveen
Designation of person Company Secretary and Compliance Officer
Place Hyderabad
Date 28-Jul-2025