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 11-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-02-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 11-02-2026   12:20:00
End date and time of board meeting 11-02-2026   14:00:00
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? Yes



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 8,010.95 21,989.83
Other income 237.52 744.16
Total income 8,248.47 22,733.99
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 17.33 64.46
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.49 (5.68)
(d) Employee benefit expense 1,419.38 4,224.74
(e) Finance costs 10.14 54.34
(f) Depreciation, depletion and amortisation expense 69.38 209.45
(f) Other Expenses
1 Other Expenses 5,511.57 15,435.44
Total other expenses 5,511.57 15,435.44
Total expenses 7,028.29 19,982.75
3 Total profit before exceptional items and tax 1,220.18 2,751.24
4 Exceptional items (189.50) (189.50)
5 Total profit before tax 1,030.68 2,561.74
6 Tax expense
7 Current tax 383.72 966.91
8 Deferred tax (77.93) (188.55)
9 Total tax expenses 305.79 778.36
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 724.89 1,783.38
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 724.89 1,783.38
17 Other comprehensive income net of taxes (1.37) (52.34)
18 Total Comprehensive Income for the period 723.52 1,731.04
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 5,800.28 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 1.25 3.07
Diluted earnings (loss) per share from continuing operations 1.25 3.07
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 1.25 3.07
Diluted earnings (loss) per share from continuing and discontinued operations 1.25 3.07
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 Standalone Financial Results for the quarter and nine months ended December 31, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on February 11, 2026. The Standalone 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 Standalone Financial Results for the quarter ended and nine months ended December 31, 2025 have been subjected to limited review by the Statutory Auditors of the Company. 2. Exceptional item includes One-time impact of New Labour Codes: Effective November 21, 2025, the Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes collectively referred to as the 'New Labour Codes'. Under Ind AS 19, changes to employee benefit plans arising from legislative amendments constitute a plan amendment, requiring recognition of past service cost immediately in the statement of profit and Loss. The New Labour Codes have resulted in an estimated one time increase in the provision for Compensated Leave Absences of Rs. 189.50 lakhs. Considering the materiality, regulatory-driven and non-recurring nature of this impact, the Company has presented such incremental impact under Exceptional Items in the current reporting period. The Government is in the process of notifying related rules to the New Labour Codes and impact of these will be evaluated and accounted for in accordance with applicable accounting standards in the period in which they are notified. 3. Other income for the nine months ended December 31, 2024, includes dividend of Rs. 1,552.60 lakhs received from a subsidiary.



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)
1 Retail 4,475.13 13,883.75
2 Institutional 3,535.82 8,106.08
3 Exceptional item 0.00 0.00
Total Segment Revenue 8,010.95 21,989.83
Less: Inter segment revenue 0.00 0.00
Revenue from operations 8,010.95 21,989.83
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Retail 1,275.16 3,854.44
2 Institutional 536.34 656.18
3 Exceptional item 0.00 0.00
Total Profit before tax 1,811.50 4,510.62
i. Finance cost 10.14 54.34
ii. Other Unallocable Expenditure net off Unallocable income 770.68 1,894.54
Profit before tax 1,030.68 2,561.74
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Retail 3,004.52 3,004.52
2 Institutional 7,744.92 7,744.92
3 Exceptional item 0.00 0.00
Total Segment Asset 10,749.44 10,749.44
Un-allocable Assets 22,808.94 22,808.94
Net Segment Asset 33,558.38 33,558.38
4 Segment Liabilities
Segment Liabilities
1 Retail 2,393.96 2,393.96
2 Institutional 3,442.90 3,442.90
3 Exceptional item 0.00 0.00
Total Segment Liabilities 5,836.86 5,836.86
Un-allocable Liabilities 2,405.61 2,405.61
Net Segment Liabilities 8,242.47 8,242.47
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
1 Gain/ Loss) on Remeasument of Defined Benefit Plan 3.70 (61.15)
2 Gain / (Loss) on Fair Valuation of Equity Instruments (4.00) (9.00)
Total Amount of items that will not be reclassified to profit and loss (0.30) (70.15)
2 Income tax relating to items that will not be reclassified to profit or loss 1.07 (17.81)
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 (1.37) (52.34)





Format for Disclosing Outstanding Default on Loans and Debt Securities

Amount in (Lakhs)

<
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 0.00
B Of the total amount outstanding, amount of default as on date 0.00
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0.00
B Of the total amount outstanding, amount of default as on date 0.00
3. Total financial indebtedness of the listed entity including short-term and long-term debt 0.00