| 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 | 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 | |
| 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 |
| 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 | |
| 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 | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 7,056.29 | 7,056.29 | |
| Other income | 195.94 | 195.94 | |
| Total income | 7,252.23 | 7,252.23 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 22.40 | 22.40 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (1.80) | (1.80) |
| (d) | Employee benefit expense | 1,113.32 | 1,113.32 |
| (e) | Finance costs | 7.42 | 7.42 |
| (f) | Depreciation, depletion and amortisation expense | 66.06 | 66.06 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 5,021.41 | 5,021.41 |
| Total other expenses | 5,021.41 | 5,021.41 | |
| Total expenses | 6,228.81 | 6,228.81 | |
| 3 | Total profit before exceptional items and tax | 1,023.42 | 1,023.42 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 1,023.42 | 1,023.42 |
| 6 | Tax expense | ||
| 7 | Current tax | 199.55 | 199.55 |
| 8 | Deferred tax | 66.68 | 66.68 |
| 9 | Total tax expenses | 266.23 | 266.23 |
| 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 | 757.19 | 757.19 |
| 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 | 757.19 | 757.19 |
| 17 | Other comprehensive income net of taxes | (13.97) | (13.97) |
| 18 | Total Comprehensive Income for the period | 743.22 | 743.22 |
| 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 | 1.31 | 1.31 | |
| Diluted earnings (loss) per share from continuing operations | 1.31 | 1.31 | |
| 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 | 1.31 | 1.31 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 1.31 | 1.31 | |
| 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) | |
| Textual Information(1) | Notes : 1. The above Unaudited Standalone 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 5, 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 June 30, 2026 have been subjected to limited review by the Statutory Auditors. 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 lakh on 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. Pursuant to the amendments introduced through the Finance Act, 2026, the Company 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. 4. The figures for the quarter ended March 31, 2026 as reported in these unaudited standalone 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. 5. 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. 6. The figures for the previous year has been regrouped/ rearranged/reclassified wherever necessary to correspond with figures of current quarter. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | Standalone | Standalone | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Retail | 0.00 | 0.00 | ||||
| 2 | Insitutional | 0.00 | 0.00 | ||||
| Total Segment Revenue | 0.00 | 0.00 | |||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | 0.00 | 0.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Retail | 0.00 | 0.00 | ||||
| 2 | Insitutional | 0.00 | 0.00 | ||||
| Total Profit before tax | 0.00 | 0.00 | |||||
| i. Finance cost | 0.00 | 0.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |||||
| Profit before tax | 0.00 | 0.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Retail | 0.00 | 0.00 | ||||
| 2 | Insitutional | 0.00 | 0.00 | ||||
| Total Segment Asset | 0.00 | 0.00 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 0.00 | 0.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Retail | 0.00 | 0.00 | ||||
| 2 | Insitutional | 0.00 | 0.00 | ||||
| Total Segment Liabilities | 0.00 | 0.00 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 0.00 | 0.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| 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. |
|---|
| 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 | 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 | (1.29) | (1.29) |
| 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 | (14.29) | ||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (0.32) | (0.32) |
| 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 | ||
| 5 | Total Other comprehensive income | (13.97) | (13.97) |