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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 05-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 05-08-2026   13:15:00
End date and time of board meeting 05-08-2026   14:50:00
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



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 13,374.62 13,374.62
Other income 380.18 380.18
Total income 13,754.80 13,754.80
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 42.51 42.51
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 4.51 4.51
(d) Employee benefit expense 1,770.08 1,770.08
(e) Finance costs 36.74 36.74
(f) Depreciation, depletion and amortisation expense 223.70 223.70
(f) Other Expenses
1 Other Expenses 10,646.47 10,646.47
Total other expenses 10,646.47 10,646.47
Total expenses 12,724.01 12,724.01
3 Total profit before exceptional items and tax 1,030.79 1,030.79
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,030.79 1,030.79
6 Tax expense
7 Current tax 200.25 200.25
8 Deferred tax 65.99 65.99
9 Total tax expenses 266.24 266.24
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 764.55 764.55
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 764.55 764.55
17 Other comprehensive income net of taxes (13.85) (13.85)
18 Total Comprehensive Income for the period 750.70 750.70
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 1.32 1.32
Diluted earnings (loss) per share from continuing operations 1.32 1.32
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 1.32 1.32
Diluted earnings (loss) per share from continuing and discontinued operations 1.32 1.32
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 ended June 30, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on August 05, 2026. 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 June 30, 2026 have been subjected to limited review by the Statutory Auditors. 2. Exceptional item includes a) In 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 and Year ended March 31, 2026, an exchange gain/(loss)gain of Rs. Nil and Rs. (19.99) lakhs has been recognised as exceptional foreign exchange gain/(loss) respectively. b) 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. 240.44 lakhs for the Year ended March 31,2026. 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 Company continues to monitor the finalization of Rules and clarifications from the Government on other aspects of the New Labour Codes and finalise the impact on the financial results as and when such clarifications are issued/ rules are notified. 3. On a standalone basis, Aptech Limited has reported the following figures in its results for the quarter ended June 30, 2026: a. Revenue from Operations of Rs. 7056.29 lakhs. b. Profit / (Loss) before tax of Rs. 1023.42 lakhs. c. Profit / (Loss) after tax of Rs. 757.19 lakhs. 4. Pursuant to the amendments introduced through the Finance Act, 2026, the Holding Company (Aptech Limited) would be eligible to set off up to 25% of its income tax liability against the unutilised MAT Credit balance available as at March 31, 2026, subject to migration from the existing tax regime to the concessional tax regime under Section 206 of the Income-tax Act, 2025, as applicable. Consequently, the Company has decided to opt for the said concessional tax regime. Accordingly, the deferred tax assets and liabilities have been remeasured using the revised enacted tax rates applicable under Section 206 of the Income-tax Act, 2025. 5. The figures for the quarter ended March 31, 2026 as reported in these unaudited consolidated financial results are balancing figures between the audited figures for the full financial year ended March 31, 2026 and unaudited published year-to-date figures upto the end of the third quarter of the financial year ended March 31, 2026, which were subjected to limited review. 6. The figures for the previous year has been regrouped/ rearranged/reclassified wherever necessary to correspond with figures of current quarter.



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 10,210.97 10,210.97
2 Institutional 3,163.65 3,163.65
3 Exceptional item 0.00 0.00
Total Segment Revenue 13,374.62 13,374.62
Less: Inter segment revenue 0.00 0.00
Revenue from operations 13,374.62 13,374.62
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Retail 1,258.64 1,258.64
2 Institutional 299.72 299.72
3 Exceptional item 0.00 0.00
Total Profit before tax 1,558.36 1,558.36
i. Finance cost 7.41 7.41
ii. Other Unallocable Expenditure net off Unallocable income 520.16 520.16
Profit before tax 1,030.79 1,030.79
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Retail 10,946.54 10,946.54
2 Institutional 7,404.37 7,404.37
3 Exceptional item 0.00 0.00
Total Segment Asset 18,350.91 18,350.91
Un-allocable Assets 23,887.68 23,887.68
Net Segment Asset 42,238.59 42,238.59
4 Segment Liabilities
Segment Liabilities
1 Retail 12,386.78 12,386.78
2 Institutional 4,324.85 4,324.85
3 Exceptional item 0.00 0.00
Total Segment Liabilities 16,711.63 16,711.63
Un-allocable Liabilities 2,524.75 2,524.75
Net Segment Liabilities 19,236.38 19,236.38
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) The Company publishes standalone financial results along with the consolidated financial results; hence the Company has disclosed the segment information in its consolidated financial results in accordance with Ind AS 108 Operating Segment.



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 (1.14) (1.14)
2 Gain / (Loss) on Fair Valuation of Equity Instruments (13.00) (13.00)
Total Amount of items that will not be reclassified to profit and loss (14.14)
2 Income tax relating to items that will not be reclassified to profit or loss (0.29) (0.29)
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 (13.85) (13.85)