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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 04-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 04-11-2025   12:30:00
End date and time of board meeting 04-11-2025   13:30:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 13,488.11 25,531.02
Other income 425.07 910.32
Total income 13,913.18 26,441.34
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 45.43 113.93
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2.23 (10.58)
(d) Employee benefit expense 1,804.26 3,604.33
(e) Finance costs 64.83 108.62
(f) Depreciation, depletion and amortisation expense 204.65 407.02
(f) Other Expenses
1 Other Expenses 10,872.60 20,327.19
Total other expenses 10,872.60 20,327.19
Total expenses 12,994.00 24,550.51
3 Total profit before exceptional items and tax 919.18 1,890.83
4 Exceptional items 0.00 (19.99)
5 Total profit before tax 919.18 1,870.84
6 Tax expense
7 Current tax 358.24 654.50
8 Deferred tax (84.63) (102.09)
9 Total tax expenses 273.61 552.41
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 645.57 1,318.43
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 645.57 1,318.43
17 Other comprehensive income net of taxes (47.36) (62.56)
18 Total Comprehensive Income for the period 598.21 1,255.87
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 5,800.28 5,800.28
Face value of equity share capital 10 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 1.11 2.27
Diluted earnings (loss) per share from continuing operations 1.11 2.27
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.11 2.27
Diluted earnings (loss) per share from continuing and discontinued operations 1.11 2.27
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes : 1.The above Unaudited Consolidated Financial Results for the quarter and half year ended September 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 November 04, 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 and half year ended September 30, 2024 have been subjected to limited review by the Statutory Auditors of the Company. 2In the wake of Nigerian central bank removing trading restrictions on the official market in an earlier period, resulting in the Nigerian currency (Naira) dropping to a record low level and thereby leading to foreign exchange loss, which has since been disclosed as an exceptional item in the financial results. Now that there has not been any significant fluctuations in Naira, the resultant foreign exchange gains/ losses have been treated as normal foreign exchange gain/loss and accordingly, for the quarter ended September 30, 2025, an exchange gain of Rs. 8.38 lakhs has been recognised as normal foreign exchange gain. 3On a standalone basis, Aptech Limited has reported the following figures in its results for the quarter and Half year ended September 30, 2025: a. Revenue from Operations of Rs. 7,302.59 lakhs and Rs. 13,978.88 lakhs. b. Profit / (Loss) before tax of Rs. 688.52 lakhs and Rs. 1,531.06 lakhs. c. Profit / (Loss) after tax of Rs. 471.09 lakhs and Rs. 1,058.49 lakhs.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 1,138.08
Capital work-in-progress 23.69
Investment property 0.00
Goodwill 0.00
Other intangible assets 1,549.51
Intangible assets under development 963.15
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 258.80
Trade receivables, non-current 0.00
Loans, non-current 4.27
Other non-current financial assets 1,526.30
Total non-current financial assets 1,789.37
Deferred tax assets (net) 3,809.92
Other non-current assets 594.64
Total non-current assets 9,868.36
2 Current assets
Inventories 76.42
Current financial asset
Current investments 0.00
Trade receivables, current 6,189.72
Cash and cash equivalents 1,767.70
Bank balance other than cash and cash equivalents 815.81
Loans, current 90.48
Other current financial assets 15,099.68
Total current financial assets 23,963.39
Current tax assets (net) 0.00
Other current assets 7,322.51
Total current assets 31,362.32
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 41,230.68
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 5,800.28
Other equity 17,982.44
Total equity attributable to owners of parent 23,782.72
Non controlling interest 0.00
Total equity 23,782.72
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 1,133.46
Total non-current financial liabilities 1,133.46
Provisions, non-current 425.63
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 0.00
Total non-current liabilities 1,559.09
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 305.42
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,318.55
Total Trade payable 2,623.97
Other current financial liabilities 3,415.97
Total current financial liabilities 6,039.94
Other current liabilities 9,242.06
Provisions, current 175.27
Current tax liabilities (Net) 431.60
Deferred government grants, Current 0.00
Total current liabilities 15,888.87
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 17,447.96
Total equity and liabilites 41,230.68
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Retail 10,850.17 20,597.68
2 Institutional 2,637.94 4,933.34
3 Exceptional item 0.00 0.00
Total Segment Revenue 13,488.11 25,531.02
Less: Inter segment revenue 0.00 0.00
Revenue from operations 13,488.11 25,531.02
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Retail 1,701.63 3,088.36
2 Institutional (191.56) (100.56)
3 Exceptional item 0.00 (19.99)
Total Profit before tax 1,510.07 2,967.81
i. Finance cost 33.12 44.19
ii. Other Unallocable Expenditure net off Unallocable income 557.76 1,052.77
Profit before tax 919.19 1,870.85
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Retail 10,528.88 10,528.88
2 Institutional 6,515.61 6,515.61
3 Exceptional item 0.00 0.00
Total Segment Asset 17,044.49 17,044.49
Un-allocable Assets 24,186.19 24,186.19
Net Segment Asset 41,230.68 41,230.68
4 Segment Liabilities
Segment Liabilities
1 Retail 11,970.51 11,970.51
2 Institutional 3,277.03 3,277.03
3 Exceptional item 0.00 0.00
Total Segment Liabilities 15,247.54 15,247.54
Un-allocable Liabilities 2,200.42 2,200.42
Net Segment Liabilities 17,447.96 17,447.96
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated 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 (50.34) (79.98)
2 Gain / (Loss) on Fair Valuation of Equity Instruments (11.00) (5.00)
Total Amount of items that will not be reclassified to profit and loss (61.34) (84.98)
2 Income tax relating to items that will not be reclassified to profit or loss (13.98) (22.42)
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 0.00 0.00
5 Total Other comprehensive income (47.36) (62.56)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,870.84
Adjustments for reconcile profit (loss)
Adjustments for finance costs 108.62
Adjustments for decrease (increase) in inventories (10.58)
Adjustments for decrease (increase) in trade receivables, current (3,474.52)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (753.08)
Adjustments for decrease (increase) in other non-current assets (452.12)
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 8.94
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 329.31
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 1,744.17
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 407.02
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 617.58
Adjustments for other financial liabilities, non-current 311.45
Adjustments for unrealised foreign exchange losses gains 47.80
Adjustments for dividend income 0.13
Adjustments for interest income 587.25
Adjustments for share-based payments 1.02
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) (44.71)
Other adjustments for non-cash items 368.54
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (1,377.94)
Net cash flows from (used in) operations 492.90
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 299.31
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 193.59
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.05
Purchase of property, plant and equipment 286.25
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 743.41
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 1,387.55
Net cash flows from (used in) investing activities 1,844.76
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 3.42
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 157.71
Dividends paid 2,609.99
Interest paid 40.15
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (2,804.43)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (766.08)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (766.08)
Cash and cash equivalents cash flow statement at beginning of period 0.00
Cash and cash equivalents cash flow statement at end of period (766.08)