Integrated Filing — IndAS



General information about company

Scrip Code 531439
NSE Symbol GOLDTECH
MSEI Symbol NA
ISIN INE805A01014
Name of company AION-TECH 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 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 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 11-02-2026   17:00:00
End date and time of board meeting 11-02-2026   17:45:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 Consolidated Consolidated
1 Income
Revenue from operations 4,059.20 9,331.20
Other income 140.80 285.80
Total income 4,200.00 9,617.00
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 0.00 0.00
(d) Employee benefit expense 503.80 1,586.10
(e) Finance costs 170.30 360.70
(f) Depreciation, depletion and amortisation expense 370.30 927.30
(f) Other Expenses
1 Operating Expenses 2,145.60 4,931.70
2 Other Expenses 1,083.50 2,492.10
Total other expenses 3,229.10 7,423.80
Total expenses 4,273.50 10,297.90
3 Total profit before exceptional items and tax (73.50) (680.90)
4 Exceptional items (42.80) 1,326.60
5 Total profit before tax (116.30) 645.70
6 Tax expense
7 Current tax 60.00 275.50
8 Deferred tax 0.00 0.40
9 Total tax expenses 60.00 275.90
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 (176.30) 369.80
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 (176.30) 369.80
17 Other comprehensive income net of taxes 9.80 69.10
18 Total Comprehensive Income for the period (166.50) 438.90
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1.60 769.00
Total profit or loss, attributable to non-controlling interests (177.90) (399.20)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 15.10 841.80
Total comprehensive income for the period attributable to owners of parent non-controlling interests (181.60) (402.90)
21 Details of equity share capital
Paid-up equity share capital 5,226.20 5,226.20
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 -0.34 0.72
Diluted earnings (loss) per share from continuing operations -0.34 0.72
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 -0.34 0.72
Diluted earnings (loss) per share from continuing and discontinued operations -0.34 0.72
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) 1. These unaudited 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 Companies (Indian Accounting Standard) Rules, 2015, as amended. 2. These unaudited consolidated financial results were reviewed and recommended by the Audit Committee of the Board and approved by the Board of Directors of the Company at their meeting held on 11 Feb 2026. 3. The above unaudited consolidated financial results includes the financial results of the subsidiaries named (1) Staytop Systems, Inc., USA. (2) Roqit Greenfleet Digital Solutions Private Limited. (3) ETO Motors Private Limited and step down subsidiary name ETO Mobility Services Private Limited. 4. The unaudited consolidated financial results for the quarter & nine months ended 31 December 2025 presented were subjected to a Limited review by the Statutory Auditors of the Company. An unqualified report was issued by them thereon. 5. During the quarter the Company's Equity Shares holding in the subsidiary named ETO Motors Private Limited has increased from 1,90,35,746 to 1,97,68,354 buy way conversion of ICD given by the company to ETO Motors Private Limited, for 7,32,608 Equity Shares @ INR110/- for each Equity Share. Consequently the Equity Shareholding of the Company in ETO Motors Private Limited changed from 58.51% to 56.29%. 6. The group's revenues in the segment named “USA - Information Technology Services / Software Services” has reduced significantly over the period of time, accordingly this segment is derecognised for Segment Reporting. 7. On November 21, 2025, the Government of India 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 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and disclosed the incremental impact of these changes on the basis of legal opinion obtained and the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact as Statutory impact of new Labour Codes under Exceptional items in the standalone interim statement of profit and loss for the period ended December 31, 2025. The incremental impact consisting of gratuity of 4.28 million primarily arises due to change in wage definition. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. 8. Previous period figures have been re-grouped / re-classified wherever necessary.



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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Information Technology / Software Services 0.002969 0.007416
2 Software License 2,622.90 5,806.00
3 E- Vehicle Mobility 1,159.40 2,806.10
Total Segment Revenue 4,079.20 9,353.70
Less: Inter segment revenue 20.00 22.50
Revenue from operations 4,059.20 9,331.20
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Information Technology / Software Services 128.70 200.70
2 Software License 253.20 250.40
3 E- Vehicle Mobility 85.20 156.10
Total Profit before tax 467.10 607.20
i. Finance cost 170.30 360.70
ii. Other Unallocable Expenditure net off Unallocable income 370.30 927.40
Profit before tax (73.50) (680.90)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Information Technology / Software Services 0.00 0.00
2 Software License 30,838.00 30,838.00
3 E- Vehicle Mobility 12,893.10 12,893.10
Total Segment Asset 43,731.10 43,731.10
Un-allocable Assets 0.00 0.00
Net Segment Asset 43,731.10 43,731.10
4 Segment Liabilities
Segment Liabilities
1 Information Technology / Software Services 0.00 0.00
2 Software License 1,576.70 1,576.70
3 E- Vehicle Mobility 10,157.00 10,157.00
Total Segment Liabilities 11,733.70 11,733.70
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 11,733.70 11,733.70
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 Consolidated Consolidated
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 (9.80) (69.10)
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 9.80 69.10





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 P MURALI & CO Yes 30-11-2028