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-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	05-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
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	08-May-2025   13:30:00
End date and time of board meeting	08-May-2025   15:40:00
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
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-Jan-2025	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	Consolidated	Consolidated
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	1186881000	4601010000
	Other income	35979000	160103000
	Total income	1222860000	4761113000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	575000	14374000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	2906000	5651000
(d)	Employee benefit expense	167279000	685101000
(e)	Finance costs	1344000	9695000
(f)	Depreciation, depletion and amortisation expense	19414000	85298000
(f)	Other Expenses
1	Other Expenses	938319000	3605983000
	Total other expenses	938319000	3605983000
	Total expenses	1129837000	4406102000
3	Total profit before exceptional items and tax	93023000	355011000
4	Exceptional items	-82000	-7565000
5	Total profit before tax	92941000	347446000
6	Tax expense
7	Current tax	27732000	121164000
8	Deferred tax	15771000	35494000
9	Total tax expenses	43503000	156658000
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	49438000	190788000
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	49438000	190788000
17	Other comprehensive income net of taxes	1674000	-18292000
18	Total Comprehensive Income for the period	51112000	172496000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	579997000	579997000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		1933244000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.85	3.29
	Diluted earnings (loss) per share from continuing operations	0.85	3.29
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	0.85	3.29
	Diluted earnings (loss) per share from continuing and discontinued operations	0.85	3.29
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		1.The above Audited Consolidated Financial Results for the quarter and year ended March 31, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on May 8, 2025. 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. n n2.In the wake of Nigerian central bank removing trading restrictions on the official market, resulted in the Nigerian currency (Naira) dropping to a record low level, leading to foreign exchange loss of Rs 75.65 lakhs on restating Bank balances and Trade Receivables for the year ended March 31, 2025. The drop in currency prices being of exceptional nature, the resulting loss is reflected as an exceptional item during the quarter and year ended March 31, 2025 Rs 0.82 lakhs and Rs 75.65 lakhs, respectively (Previous year; Quarter Rs 263.86 lakhs and Year Rs 710.31 lakhs respectively). n n3.On a standalone basis, Aptech Limited has reported the following figures in its results for the quarter and year ended March 31, 2025: na. Revenue from Operations of Rs 5,635.98 lakhs and Rs 21,889.30 lakhs. nb. Profit / (Loss) before tax of Rs 533.86 lakhs and Rs 3,992.82 lakhs. nc. Profit / (Loss) after tax of Rs 210.11 lakhs and Rs 2,696.14 lakhs. n n4.The figures for the quarter ended March 31, 2025 and the corresponding quarter ended March 31, 2024 are the balancing figures between audited figures in respect of the full financial year and the unaudited published year-to-date figures upto the end of the third quarter of the relevant financial years. n n5.The Board of directors have declared an interim dividend of Rs 4.50 per equity share of Rs 10 each for the financial year 2024-25. n n6.The figures for the previous year has been regrouped/ rearranged/reclassified wherever necessary to correspond with figures of current year. n

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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	126780000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	94735000
	Intangible assets under development	78169000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	26366000
	Trade receivables, non-current	0
	Loans, non-current	425000
	Other non-current financial assets	23568000
	Total non-current financial assets	50359000
	Deferred tax assets (net)	370782000
	Other non-current assets	49332000
	Total non-current assets	770157000
2	Current assets
	Inventories	6584000
	Current financial asset
	Current investments	0
	Trade receivables, current	359507000
	Cash and cash equivalents	253378000
	Bank balance other than cash and cash equivalents	76400000
	Loans, current	4579000
	Other current financial assets	1776274000
	Total current financial assets	2470138000
	Current tax assets (net)	0
	Other current assets	656943000
	Total current assets	3133665000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	3903822000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	579997000
	Other equity	1933244000
	Total equity attributable to owners of parent	2513241000
	Non controlling interest	0
	Total equity	2513241000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	50406000
	Total non-current financial liabilities	50406000
	Provisions, non-current	26567000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	76973000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	25269000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	204197000
	Total Trade payable	229466000
	Other current financial liabilities	277047000
	Total current financial liabilities	506513000
	Other current liabilities	772387000
	Provisions, current	14145000
	Current tax liabilities (Net)	20563000
	Deferred government grants, Current	0
	Total current liabilities	1313608000
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	1390581000
	Total equity and liabilites	3903822000
	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-Jan-2025	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Retail	1033814000	4249181000
2	Institutional	153067000	351829000
3	Exceptional item	0	0
	Total Segment Revenue	1186881000	4601010000
	Less: Inter segment revenue	0	0
	Revenue from operations	1186881000	4601010000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Retail	152190000	709634000
2	Institutional	-9119000	-145700000
3	Exceptional item	-82000	-7565000
	Total Profit before tax	142989000	556369000
	i. Finance cost	232000	232000
	ii. Other Unallocable Expenditure net off Unallocable income	49816000	49816000
	Profit before tax	92941000	347446000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Retail	828917000	828917000
2	Institutional	428170000	428170000
3	Exceptional item	0	0
	Total Segment Asset	1257087000	1257087000
	Un-allocable Assets	2646735000	2646735000
	Net Segment Asset	3903822000	3903822000
4	Segment Liabilities
	Segment Liabilities
1	Retail	1014553000	1014553000
2	Institutional	219252000	219252000
3	Exceptional item	0	0
	Total Segment Liabilities	1233805000	1233805000
	Un-allocable Liabilities	156776000	156776000
	Net Segment Liabilities	1390581000	1390581000
	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-Jan-2025	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	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	-429000	-21407000
2	Gain / (Loss) on Fair Valuation of Equity Instruments	2000000	-3100000
	Total Amount of items that will not be reclassified to profit and loss	1571000	-24507000
2	Income tax relating to items that will not be reclassified to profit or loss	-103000	-6215000
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	1674000	-18292000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			347446000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			9695000
	Adjustments for decrease (increase) in inventories			5651000
	Adjustments for decrease (increase) in trade receivables, current			-24958000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			58723000
	Adjustments for decrease (increase) in other non-current assets			-45978000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-1532000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-8597000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-112318000
	Adjustments for increase (decrease) in other non-current liabilities			-207000
	Adjustments for depreciation and amortisation expense			0
	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			38146000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			271000
	Adjustments for dividend income			4218000
	Adjustments for interest income			116188000
	Adjustments for share-based payments			1217000
	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)			97459000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-102834000
	Net cash flows from (used in) operations			244612000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			43612000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			201000000
	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			2545000
	Purchase of property, plant and equipment			71958000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	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			4193000
	Interest received			113334000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			111985000
	Net cash flows from (used in) investing activities	160099000
	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			0
	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			663000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			21731000
	Dividends paid			260969000
	Interest paid			2920000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-284957000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			76142000
	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			76142000
	Cash and cash equivalents cash flow statement at beginning of period			177236000
	Cash and cash equivalents cash flow statement at end of period			253378000