Integrated Filing — IndAS

General information about company
Scrip Code	123456
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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	08-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	02-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
Nature of report standalone or consolidated	Standalone
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	08-May-2025   12:30:00
End date and time of board meeting	08-May-2025   14:45:00
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	Not applicable
Whether the company has any related party?	No
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	No
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2022-07-02
Indicate Company website link for updated RPT policy of the Company	chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://www.aelhealth.com/assets/img/policy/Policy-on-Materiality-of-Related-Party-Transactions.pdf
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?	Yes
No. of times funds raised during the quarter	1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
no default and hence not applicable

Financial Results Ind-AS
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-Oct-2024	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	1264325000	1357071000
	Other income	3137000	5895000
	Total income	1267462000	1362966000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	45752000	71255000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-32468000	-37804000
(d)	Employee benefit expense	13180000	30954000
(e)	Finance costs	20286000	31813000
(f)	Depreciation, depletion and amortisation expense	486000	943000
(f)	Other Expenses
1	Turnkey Project Expenses	899909000	945222000
2	Other Expenses	80190000	103406000
	Total other expenses	980099000	1048628000
	Total expenses	1027335000	1145789000
3	Total profit before exceptional items and tax	240127000	217177000
4	Exceptional items	0	0
5	Total profit before tax	240127000	217177000
6	Tax expense
7	Current tax	57503000	57500000
8	Deferred tax	4199000	-1487000
9	Total tax expenses	61702000	56013000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	178425000	161164000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	178425000	161164000
17	Other comprehensive income net of taxes	-158000	-227000
18	Total Comprehensive Income for the period	178267000	160937000
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	190400000	190400000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		452211000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	10.26	9.27
	Diluted earnings (loss) per share from continuing operations	10.26	9.27
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	10.26	9.27
	Diluted earnings (loss) per share from continuing and discontinued operations	10.26	9.27
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes: n n n1. The above Audited 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 08th May, 2025 n n2. Corresponding figures for Half year ended 31.03.2024 are not provided since the company was an unlisted entity during the said period and hence no half yearly results were separately drawn/ reviewed by Board of Directors. n n3. There are two major Business segments. One is trading of Medical Equipments(Trading Sales) and another is supplies for Infra Projects for health care sectors(Turnkey project supplies). Refer Annexure A Segment Reporting. n n4. During the year, the company has completed the Initial Public Offer (IPO). pursuant to which 50,40,000 equity shares face value of Rs. 10 each at premium of Rs. 48 per share were allotted . The company got listed on NSE Emerge platform w.e.f. 01.08.2024. n n5. Pursuant to Section 52 of the Companies Act , 2013 , Securities Premium account has been utilized against share issue expenses related to Issue management fees, brokerage fees ,professional fee and other expenses incurred amounting to Rs. 446.73 lakhs related to the public issue of shares of the company and subsequent listing of the Equity Shares of the company on NSE Emerge platform n n6. The proceeds from IPO net of expenses is Rs. 2473.44 lakhs and utilisation of the same is provided in the outcome of the Board Meeting. n n n n7. The figures in respect of results for the half year ended March31, 2025 are the balancing figures between the audited figures in respect of the full financial year and published half yearly figures upto September 30, 2024 n n8. The Company does not have any subsidary/associate company joint venture and hence consolidated financial statement is not required.

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	12635000
	Capital work-in-progress	0
	Investment property	773000
	Goodwill	0
	Other intangible assets	408000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	46273000
	Total non-current financial assets	46273000
	Deferred tax assets (net)	5189000
	Other non-current assets	9748000
	Total non-current assets	75026000
2	Current assets
	Inventories	71752000
	Current financial asset
	Current investments	0
	Trade receivables, current	1191242000
	Cash and cash equivalents	1911000
	Bank balance other than cash and cash equivalents	12645000
	Loans, current	0
	Other current financial assets	25476000
	Total current financial assets	1231274000
	Current tax assets (net)	0
	Other current assets	61558000
	Total current assets	1364584000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1439610000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	190400000
	Other equity	452211000
	Total equity attributable to owners of parent	642611000
	Non controlling interest
	Total equity	642611000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	59509000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	59509000
	Provisions, non-current	2382000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	767000
	Total non-current liabilities	62658000
	Current liabilities
	Current financial liabilities
	Borrowings, current	243924000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	18714000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	384003000
	Total Trade payable	402717000
	Other current financial liabilities	11965000
	Total current financial liabilities	658606000
	Other current liabilities	53315000
	Provisions, current	2089000
	Current tax liabilities (Net)	20331000
	Deferred government grants, Current
	Total current liabilities	734341000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	796999000
	Total equity and liabilites	1439610000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Oct-2024	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Trading Sales	62896000	106670000
2	Trunkey Project Supply	1201429000	1250401000
	Total Segment Revenue	1264325000	1357071000
	Less: Inter segment revenue
	Revenue from operations	1264325000	1357071000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Trading Sales	2042000	11389000
2	Trunkey Project Supply	336592000	348874000
	Total Profit before tax	338634000	360263000
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income	98508000	98508000
	Profit before tax	240126000	217178000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Trading Sales	123746000	123746000
2	Trunkey Project Supply	1231001000	1231001000
	Total Segment Asset	1354747000	1354747000
	Un-allocable Assets	84863000	84863000
	Net Segment Asset	1439610000	1439610000
4	Segment Liabilities
	Segment Liabilities
1	Trading Sales	73793000	73793000
2	Trunkey Project Supply	335935000	335935000
	Total Segment Liabilities	409728000	409728000
	Un-allocable Liabilities	83837000	83837000
	Net Segment Liabilities	493565000	493565000
	Disclosure of notes on segments

Other Comprehensive Income
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-Oct-2024	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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	Items that will not be reclassified to profit and loss	-211000	-304000
	Total Amount of items that will not be reclassified to profit and loss	-211000	-304000
2	Income tax relating to items that will not be reclassified to profit or loss	-53000	-77000
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	0
5	Total Other comprehensive income	-158000	-227000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			217177000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			27078000
	Adjustments for decrease (increase) in inventories			-37804000
	Adjustments for decrease (increase) in trade receivables, current			-618325000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-25571000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-217000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			335706000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			943000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			1714000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			5895000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			30114000
	Other adjustments for non-cash items			7718000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-284539000
	Net cash flows from (used in) operations			-67362000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			38991000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-106353000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			2097000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			450000
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			5895000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-7410000
	Net cash flows from (used in) investing activities	-4062000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			247646000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			117050000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			21745000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			108851000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1564000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-1564000
	Cash and cash equivalents cash flow statement at beginning of period			3476000
	Cash and cash equivalents cash flow statement at end of period			1912000

Signatory Details
Name of signatory	Saurabh Kishobhai Bhatt
Designation of person	Managing Director
Place	Ahmedabad
Date	08-May-2025