Integrated Filing — IndAS



General information about company

Scrip Code 532668
NSE Symbol AURIONPRO
MSEI Symbol NOTLISTED
ISIN INE132H01018
Name of company AURIONPRO SOLUTIONS 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 04-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Single segment
Description of single segment Single segment
Start date and time of board meeting 04-02-2026   11:15:00
End date and time of board meeting 04-02-2026   16:05:00
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 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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 21,841.71 68,266.70
Other income 872.01 2,821.01
Total income 22,713.72 71,087.71
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 429.94 404.19
(d) Employee benefit expense 8,301.73 25,426.32
(e) Finance costs 113.80 305.10
(f) Depreciation, depletion and amortisation expense 528.35 1,550.05
(f) Other Expenses
1 Cost of Software, Material and Services 7,791.17 27,597.53
2 Other Expenses 1,522.10 4,503.04
Total other expenses 9,313.27 32,100.57
Total expenses 18,687.09 59,786.23
3 Total profit before exceptional items and tax 4,026.63 11,301.48
4 Exceptional items (795.26) (795.26)
5 Total profit before tax 3,231.37 10,506.22
6 Tax expense
7 Current tax 1,055.56 2,884.44
8 Deferred tax (248.58) (312.84)
9 Total tax expenses 806.98 2,571.60
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 2,424.39 7,934.62
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 2,424.39 7,934.62
17 Other comprehensive income net of taxes (61.83) (220.02)
18 Total Comprehensive Income for the period 2,362.56 7,714.60
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 5,379.97 5,379.97
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 4.51 14.75
Diluted earnings (loss) per share from continuing operations 4.39 14.36
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 4.51 14.75
Diluted earnings (loss) per share from continuing and discontinued operations 4.39 14.36
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes to the Standalone Financial Results: 1. Other Income include foreign exchange gain of INR 300.05 Lakhs and INR 1,048.83 Lakhs for the quarter and nine months ended 31/12/2025 respectively (Quarter and nine months ended 31/12/2024: INR 183.58 Lakhs and INR 191.08 Lakhs respectively). 2. Cost of software, material and services include purchase of software and material of INR 6,001.47 Lakhs and INR 19,854.47 Lakhs for the quarter and nine months ended 31/12/2025. (Quarter and nine months ended 31/12/2024: INR 7,228.42 Lakhs and INR 16,171.06 Lakhs respectively). 3. As required under Ind AS 115 Revenue from Contracts with Customers, unbilled revenue is accounted on estimate basis in respect of contracts where the contractual right to consideration is based on completion of contractual milestones as confirmed by the technical team and subsequently billed to customers based on their acceptance. 4. The Equity shares held by ESPS Trust are consolidated in the standalone financial statements of the Company. 5. The Government of India, vide notification dated November 21, 2025, has notified the four labour Codes- the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the “New Labour Codes”), which consolidate and replace twenty-nine existing central labour laws into unified framework governing employee benefits during employment and post-employment. The New Labour codes, amongst other things introduced changes, including a uniform definition of wages for statutory purposes. In accordance with the requirements of Ind AS 19 – Employee Benefits, changes to employee benefit plans arising from legislative amendments constitute a plan amendment, requiring immediate recognition of the resultant impact as past service cost in the period in which the amendment is notified. Further, on December 30, 2025, the Ministry of Labour & Employment, issued draft Central Rules and FAQs to facilitate assessment of the financial impact arising from the New Labour Codes. The management has assessed and disclosed the incremental impact of the New Labour Codes on the Company’s employee benefit obligations, based on the information available as at the reporting date, in a manner consistent with the guidance issued by the Institute of Chartered Accountants of India (ICAI). Considering the materiality of the impact, its regulatory-driven and non-recurring nature, the Company has presented the additional impact amounting to Rs. 795.26 lakhs under “Exceptional item” in the standalone financial results for the quarter and nine months ended 31/12/2025, which primarily arises from the change in the definition of wages. The Company will continue to monitor further developments including the finalization of the central and state rules under the New Labour Codes, which are yet to be notified and shall evaluate and give effect to any consequential accounting adjustments, if any arising therefrom in future periods, as and when required. 6. The Board of Directors of the Company at its meeting held on 03/11/2025 declared second interim dividend @10% on the paid-up equity share capital i.e. INR 1/- per equity share of the face value of INR 10/- each for the FY 2025-26, which has been subsequently paid on 18/11/2025. 7. The Board of Directors and its Committee, at their meeting held on 05/08/2025, approved the acquisition of 100% equity stake in InfrariskSG Pte. Ltd., a Singapore/Melbourne-based fintech company at a value was agreed at USD 2 million, structured as a combination of upfront cash consideration and equity share swap. Under the terms of the agreement, Aurionpro Solutions Limited, through its wholly owned subsidiary Aurionpro Solutions Pte. Ltd. (Singapore), acquired approximately 83% stake in InfrariskSG Pte. Ltd. for an upfront cash consideration of USD 1.2 million, which was paid on 14/10/2025 and the balance consideration of USD 0.80 million is settled through share swap by issuance of 48,134 new equity shares of Aurionpro Solutions Limited on 19/12/2025 to the founders of InfrariskSG Pte.Ltd. 8. The segment information, pursuant to the requirement of Ind AS 108 Operating Segments, is given as part of the consolidated financial results 9. Material accounting policies in preparation of these standalone financial results are consistent with those followed in the annual audited standalone financial statements for the year ended 31/03/2025. 10. The figures for the earlier periods have been regrouped / reclassified wherever necessary to make them comparable with those of the current period. 11. The Statutory Auditors of the Company have conduced limited review of the standalone financial results for the quarter and nine months ended 31/12/2025 pursuant to the requirements of Regulation 33 of the SEBI(LODR) Regulations, 2015 and have issued an unmodified conclusion in their review report. 12. The Standalone financial results for the quarter and nine months ended 31/12/2025 have been extracted from the unaudited standalone financial statements prepared in accordance with the Indian Accounting Standards(Ind-AS) 34 ‘Interim Financial Reporting’ as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment rules issued thereafter. These standalone financial results have been reviewed and recommended by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on 04/02/2026. For Aurionpro Solutions Limited Place: Navi Mumbai Amit Sheth Date: 04/02/2026 (Co-Chairman and Director)



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone 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

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone 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 61.83 220.02
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 (61.83) (220.02)