Integrated Filing — IndAS



General information about company
Scrip Code 532475
NSE Symbol APTECHT
MSEI Symbol NA
ISIN INE266F01018
Name of company APTECH 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 04-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
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 Multi segment
Description of single segment
Start date and time of board meeting 04-Aug-2025   12:30:00
End date and time of board meeting 04-Aug-2025   13:40:00
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



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 Consolidated
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 1204291000
Other income 48525000
Total income 1252816000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 6850000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1281000
(d) Employee benefit expense 180007000
(e) Finance costs 4379000
(f) Depreciation, depletion and amortisation expense 20237000
(f) Other Expenses
1 Other Expenses 945459000 945459000
Total other expenses 945459000
Total expenses 1155651000
3 Total profit before exceptional items and tax 97165000
4 Exceptional items -1999000
5 Total profit before tax 95166000
6 Tax expense
7 Current tax 29626000
8 Deferred tax -1746000
9 Total tax expenses 27880000
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 67286000
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 67286000
17 Other comprehensive income net of taxes -1520000
18 Total Comprehensive Income for the period 65766000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 580017000
Face value of equity share capital 10
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 1.16
Diluted earnings (loss) per share from continuing operations 1.16
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 1.16
Diluted earnings (loss) per share from continuing and discontinued operations 1.16
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes : n n1. The above Unaudited Consolidated Financial Results for the quarter ended June 30, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on August 4, 2025. The Consolidated Financial Results of the Company have been prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and the other accounting principles generally accepted in India. The Unaudited Consolidated Financial Results for the quarter ended June 30, 2025 have been subjected to limited review by the Statutory Auditors of the Company. n n2. In the wake of Nigerian central bank removing trading restrictions on the official market, resulted in the Nigerian currency (Naira) dropping to a record low level, leading to foreign exchange loss of Rs. 19.99 lakhs (for the quarter ended June 20,2024 Rs. 50.07 lakhs) on restating Bank balances and Trade Receivables for the quarter ended June 30, 2025. The drop in currency prices being of exceptional nature, the resulting loss is reflected as an exceptional item during the quarter). n n3. On a standalone basis, Aptech Limited has reported the following figures in its results for the quarter ended June 30, 2025: na. Revenue from Operations of Rs. 6,676.29 lakhs. nb. Profit / (Loss) before tax of Rs. 842.54 lakhs. nc. Profit / (Loss) after tax of Rs. 587.40 lakhs. n n4. The figures for the quarter ended March 31, 2025 are the balancing figures between audited figures in respect of the full financial year and the unaudited published year-to-date figures upto the end of the third quarter of the relevant financial years. n n5. The figures for the previous year has been regrouped/ rearranged/reclassified wherever necessary to correspond with figures of current year.



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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Retail 974751000 974751000
2 Institutional 229540000 229540000
3 Exceptional item 0 0
Total Segment Revenue 1204291000
Less: Inter segment revenue 0 0
Revenue from operations 1204291000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Retail 138673000 138673000
2 Institutional 9100000 9100000
3 Exceptional item -1999000 -1999000
Total Profit before tax 145774000
i. Finance cost 1107000 1107000
ii. Other Unallocable Expenditure net off Unallocable income 49501000 49501000
Profit before tax 95166000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Retail 1020226000 1020226000
2 Institutional 513433000 513433000
3 Exceptional item 0 0
Total Segment Asset 1533659000 1533659000
Un-allocable Assets 2529772000 2529772000
Net Segment Asset 4063431000 4063431000
4 Segment Liabilities
Segment Liabilities
1 Retail 1214330000 1214330000
2 Institutional 282852000 282852000
3 Exceptional item 0 0
Total Segment Liabilities 1497182000 1497182000
Un-allocable Liabilities 247922000 247922000
Net Segment Liabilities 1745104000 1745104000
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 Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Gain/ Loss) on Remeasument of Defined Benefit Plan -2964000 -2964000
2 Gain / (Loss) on Fair Valuation of Equity Instruments 600000 600000
Total Amount of items that will not be reclassified to profit and loss -2364000
2 Income tax relating to items that will not be reclassified to profit or loss -844000
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 0
5 Total Other comprehensive income -1520000