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	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   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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(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	No
(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.	No
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	2025-01-25
Indicate Company website link for updated RPT policy of the Company	https://www.aptech-worldwide.com/downloads/InvestorPolicy/AptechRPTPolicy_FINAL.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?	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?	Yes

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	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	563598000	2188930000
	Other income	26065000	266949000
	Total income	589663000	2455879000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	-758000	2992000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	2811000	4893000
(d)	Employee benefit expense	130728000	541633000
(e)	Finance costs	226000	2293000
(f)	Depreciation, depletion and amortisation expense	7055000	32717000
(f)	Other Expenses
1	Other Expenses	396215000	1472069000
	Total other expenses	396215000	1472069000
	Total expenses	536277000	2056597000
3	Total profit before exceptional items and tax	53386000	399282000
4	Exceptional items	0	0
5	Total profit before tax	53386000	399282000
6	Tax expense
7	Current tax	16674000	92430000
8	Deferred tax	15701000	37238000
9	Total tax expenses	32375000	129668000
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	21011000	269614000
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	21011000	269614000
17	Other comprehensive income net of taxes	2100000	-17934000
18	Total Comprehensive Income for the period	23111000	251680000
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	579997000	579997000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		2039045000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.36	4.65
	Diluted earnings (loss) per share from continuing operations	0.36	4.65
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	0.36	4.65
	Diluted earnings (loss) per share from continuing and discontinued operations	0.36	4.65
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 Standalone 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 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. n n2.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 n3.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 n4.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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	83657000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	35577000
	Intangible assets under development	409000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	651469000
	Trade receivables, non-current	0
	Loans, non-current	325000
	Other non-current financial assets	2700000
	Total non-current financial assets	654494000
	Deferred tax assets (net)	350654000
	Other non-current assets	46601000
	Total non-current assets	1171392000
2	Current assets
	Inventories	426000
	Current financial asset
	Current investments	0
	Trade receivables, current	374544000
	Cash and cash equivalents	65415000
	Bank balance other than cash and cash equivalents	76400000
	Loans, current	4679000
	Other current financial assets	1270162000
	Total current financial assets	1791200000
	Current tax assets (net)	0
	Other current assets	197465000
	Total current assets	1989091000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	3160483000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	579997000
	Other equity	2039045000
	Total equity attributable to owners of parent	2619042000
	Non controlling interest
	Total equity	2619042000
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	6967000
	Total non-current financial liabilities	6967000
	Provisions, non-current	19825000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	26792000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	17255000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	83875000
	Total Trade payable	101130000
	Other current financial liabilities	187377000
	Total current financial liabilities	288507000
	Other current liabilities	196038000
	Provisions, current	15685000
	Current tax liabilities (Net)	14419000
	Deferred government grants, Current	0
	Total current liabilities	514649000
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	541441000
	Total equity and liabilites	3160483000
	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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Retail	410522000	1842894000
2	Institutional	153076000	346036000
	Total Segment Revenue	563598000	2188930000
	Less: Inter segment revenue	0	0
	Revenue from operations	563598000	2188930000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Retail	97997000	538302000
2	Institutional	10706000	-58842000
	Total Profit before tax	108703000	479460000
	i. Finance cost	226000	226000
	ii. Other Unallocable Expenditure net off Unallocable income	55091000	55091000
	Profit before tax	53386000	399282000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Retail	344075000	344075000
2	Institutional	358932000	358932000
	Total Segment Asset	703007000	703007000
	Un-allocable Assets	2457476000	2457476000
	Net Segment Asset	3160483000	3160483000
4	Segment Liabilities
	Segment Liabilities
1	Retail	248326000	248326000
2	Institutional	170241000	170241000
	Total Segment Liabilities	418567000	418567000
	Un-allocable Liabilities	122874000	122874000
	Net Segment Liabilities	541441000	541441000
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Gain / (loss) on remeasurement of defined benefit plan	142000	-20928000
2	Gain / (loss) on fair valuation on Equity Instruments	2000000	-3100000
	Total Amount of items that will not be reclassified to profit and loss	2142000	-24028000
2	Income tax relating to items that will not be reclassified to profit or loss	42000	-6094000
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	2100000	-17934000

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			399282000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2293000
	Adjustments for decrease (increase) in inventories			4893000
	Adjustments for decrease (increase) in trade receivables, current			-161337000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-2696000
	Adjustments for decrease (increase) in other non-current assets			-39626000
	Adjustments for other financial assets, non-current			-8063000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-15923000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			14689000
	Adjustments for increase (decrease) in other non-current liabilities			-23141000
	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			107624000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			540000
	Adjustments for dividend income			159452000
	Adjustments for interest income			80107000
	Adjustments for share-based payments			1216000
	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)			49154000
	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)			-309936000
	Net cash flows from (used in) operations			89346000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-3022000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			92368000
	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			2423000
	Purchase of property, plant and equipment			26690000
	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			159452000
	Interest received			73505000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-27404000
	Net cash flows from (used in) investing activities	181286000
	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			3479000
	Dividends paid			260969000
	Interest paid			1306000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-265091000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			8563000
	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			8563000
	Cash and cash equivalents cash flow statement at beginning of period			56852000
	Cash and cash equivalents cash flow statement at end of period			65415000