Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol APRAMEYA
MSEI Symbol NOTLISTED
ISIN INE0LQG01010
Name of company APRAMEYA ENGINEERING LIMITED
Type of company SME
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 28-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Yearly
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 28-05-2026   13:00:00
End date and time of board meeting 28-05-2026   16:00:00
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 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 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,299.16 5,513.14
Other income 29.32 48.77
Total income 1,328.48 5,561.91
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 181.35 740.86
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 177.85 448.91
(d) Employee benefit expense 195.26 336.58
(e) Finance costs 161.04 364.34
(f) Depreciation, depletion and amortisation expense 4.70 9.27
(f) Other Expenses
1 Other Expenses 474.22 1,068.45
2 Turnkey project Expenses 318.80 1,864.80
Total other expenses 793.02 2,933.25
Total expenses 1,513.22 4,833.21
3 Total profit before exceptional items and tax (184.74) 728.70
4 Exceptional items 0.00 0.00
5 Total profit before tax (184.74) 728.70
6 Tax expense
7 Current tax 1.99 258.99
8 Deferred tax (23.46) (43.10)
9 Total tax expenses (21.47) 215.89
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 (163.27) 512.81
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 (163.27) 512.81
17 Other comprehensive income net of taxes 4.73 3.59
18 Total Comprehensive Income for the period (158.54) 516.40
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (165.88) 510.20
Total profit or loss, attributable to non-controlling interests 2.61 2.61
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (161.50) 513.80
Total comprehensive income for the period attributable to owners of parent non-controlling interests 2.61 2.61
21 Details of equity share capital
Paid-up equity share capital 1,904.00 1,904.00
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 5,035.91
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.87 2.68
Diluted earnings (loss) per share from continuing operations -0.87 2.68
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 -0.87 2.68
Diluted earnings (loss) per share from continuing and discontinued operations -0.87 2.68
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: 1 The above audited consolidated financial results have been duly audited by statutory auditors, recommended by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on 28th May, 2026. These consolidated financial results are prepared in accordance with the principles laid down in lndian Accounting Standards (lnd AS) as prescribed under Section 133 of the companies Act, 2013, (the Act) read with the relevant Rules thereunder and other accounting principles generally accepted in lndia. 2 There are two major Business segments. One is trading of Medical Equipment's(Trading Sales) and another is supplies for Infra Projects for health care sectors(Turnkey project supplies). Refer Annexure A Segment Reporting. 3 The Government of India has notified the implementation of four new Labour Codes effective 21st November, 2025, by consolidating and rationalizing 29 existing labour laws. Further based on management estimates and actuarial valuation obtained, the company has considered the impact of gratuity liability arising from the implementation of the New Labour Codes and accordingly the financial impact of the same has been recognized as an additional expense of Rs. 11.38 Lakhs in the financial results for the Half year ended 31st March, 2026. 4 During the half year , the company has incorporated a subsidiary Company namely M/s Aprameya Medtech Private Limited on 04th October, 2025. The company has made investment by way of subscription to 3,50,000 Equity Shares of Rs. 10/- each aggregating to Rs. 35.00 Lakhs. Accordingly, the Company shall hold 70% of the Shareholding of a subsidiary company Aprameya Medtech Private Limited. In view of above, the consolidated financial statements have been prepared for the first time during the half year ended on 31st March 2026. 5 The figures in respect of results for the half year ended March31, 2026 are the balancing figures between the audited figures in respect of the full financial year and published half yearly figures upto September 30, 2025



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 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 127.73
Capital work-in-progress 0.00
Investment property 7.41
Goodwill 0.00
Other intangible assets 4.13
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other financial assets 468.20
Total of other non-current financial assets 468.20
Total non-current financial assets 468.20
Deferred tax assets (net) 93.78
Other non-current assets
1 Other non-current assets 178.11
2 Non-current tax assets 17.81
Total of other non-current assets 195.92
Total non-current assets 897.17
2 Current assets
Inventories 268.61
Current financial asset
Current investments 0.00
Trade receivables, current 5,551.98
Cash and cash equivalents 31.57
Bank balance other than cash and cash equivalents 557.51
Loans, current 0.85
Other current financial assets
Total of other current financial assets 154.30
Total current financial assets 6,296.21
Current tax assets (net) 142.82
Other current assets
1 Other current assets 622.01
Total of other current assets 622.01
Total current assets 7,329.65
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 8,226.82
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,904.00
Other equity 5,035.91
Total equity attributable to owners of parent 6,939.91
Non controlling interest 17.61
Total equity 6,957.52
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 179.23
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 Other non-current financial liabilities 5.62
Total of other non-current financial liabilities 5.62
Total non-current financial liabilities 184.85
Provisions, non-current 34.77
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 219.62
Current liabilities
Current financial liabilities
Borrowings, current 534.37
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 66.32
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 250.14
Total Trade payable 316.46
Other current financial liabilities
1 Other financial liabilities 41.41
Total of other current financial liabilities 41.41
Total current financial liabilities 892.24
Other current liabilities 131.99
1 Other current liabilities 131.99
Total of other current liabilities 131.99
Provisions, current 22.52
Current tax liabilities (Net) 2.93
Deferred government grants, Current 0.00
Total current liabilities 1,049.68
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 1,269.30
Total equity and liabilites 8,226.82
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 01-10-2025 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Trading Sales 0.0057246 1,060.60
2 Turnkey project supply 0.007267 4,452.54
Total Segment Revenue 1,299.16 5,513.14
Less: Inter segment revenue
Revenue from operations 1,299.16 5,513.14
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Trading Sales 229.89 312.88
2 Turnkey project supply 320.17 2,026.37
Total Profit before tax 550.06 2,339.25
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income 734.80 1,610.55
Profit before tax (184.74) 728.70
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Trading Sales 751.58 751.58
2 Turnkey project supply 6,540.90 6,540.90
Total Segment Asset 7,292.48 7,292.48
Un-allocable Assets 934.34 934.34
Net Segment Asset 8,226.82 8,226.82
4 Segment Liabilities
Segment Liabilities
1 Trading Sales 104.02 104.02
2 Turnkey project supply 257.22 257.22
Total Segment Liabilities 361.24 361.24
Un-allocable Liabilities 194.47 194.47
Net Segment Liabilities 555.71 555.71
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 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 Remeasurement of the defined benefit plan 6.32 4.80
Total Amount of items that will not be reclassified to profit and loss 6.32 4.80
2 Income tax relating to items that will not be reclassified to profit or loss 1.59 1.21
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 4.73 3.59



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 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 728.70
Adjustments for reconcile profit (loss)
Adjustments for finance costs 309.98
Adjustments for decrease (increase) in inventories 448.91
Adjustments for decrease (increase) in trade receivables, current 6,198.74
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 60.54
Adjustments for other financial assets, current (3.21)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (3,710.71)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (380.90)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 9.27
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 161.70
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (33.22)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 48.47
Adjustments for share-based payments 0.00
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) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 3,012.63
Net cash flows from (used in) operations 3,741.33
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 618.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 3,123.33
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 0.00
Purchase of property, plant and equipment 95.25
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 1.00
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 48.47
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (397.45)
Net cash flows from (used in) investing activities (445.23)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 15.00
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 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 285.00
Repayments of borrowings 2,605.74
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 359.90
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (2,665.64)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 12.46
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 12.46
Cash and cash equivalents cash flow statement at beginning of period 19.11
Cash and cash equivalents cash flow statement at end of period 31.57





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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 CNK AND ASSOCIATES LLP Yes 31-07-2027