Integrated Filing — IndAS

General information about company
Scrip Code	532668
NSE Symbol	AURIONPRO
MSEI Symbol	NOTLISTED
ISIN	INE132H01018
Name of company	Aurionpro Solutions 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	13-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	21-Apr-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	13-May-2025   14:00:00
End date and time of board meeting	13-May-2025   18:30:00
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	3269541000	11729671000
	Other income	42456000	201665000
	Total income	3311997000	11931336000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	23694000	1245000
(d)	Employee benefit expense	1153552000	4420434000
(e)	Finance costs	16431000	66433000
(f)	Depreciation, depletion and amortisation expense	95826000	300483000
(f)	Other Expenses
1	Software, Hardware and Other Material Cost	1147914000	4037188000
2	Other Expenses	284996000	853460000
	Total other expenses	1432910000	4890648000
	Total expenses	2722413000	9679243000
3	Total profit before exceptional items and tax	589584000	2252093000
4	Exceptional items	0	0
5	Total profit before tax	589584000	2252093000
6	Tax expense
7	Current tax	71534000	372658000
8	Deferred tax	12997000	-4845000
9	Total tax expenses	84531000	367813000
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	505053000	1884280000
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	505053000	1884280000
17	Other comprehensive income net of taxes	3406000	4406000
18	Total Comprehensive Income for the period	508459000	1888686000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	503259000	1861743000
	Total profit or loss, attributable to non-controlling interests	1794000	1794000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	506624000	1866129000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	1835300	22556500
21	Details of equity share capital
	Paid-up equity share capital	537095000	537095000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		14495480000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	9.37	34.72
	Diluted earnings (loss) per share from continuing operations	9.24	34.21
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	9.37	34.72
	Diluted earnings (loss) per share from continuing and discontinued operations	9.24	34.21
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

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	1460885000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	4971574000
	Other intangible assets	759234000
	Intangible assets under development	203925000
	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	418870000
	Total non-current financial assets	418870000
	Deferred tax assets (net)	110089000
	Other non-current assets	465775000
	Total non-current assets	8390352000
2	Current assets
	Inventories	328220000
	Current financial asset
	Current investments	0
	Trade receivables, current	3059024000
	Cash and cash equivalents	2686488000
	Bank balance other than cash and cash equivalents	930570000
	Loans, current	0
	Other current financial assets	2377908000
	Total current financial assets	9053990000
	Current tax assets (net)	0
	Other current assets	1726079000
	Total current assets	11108289000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	19498641000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	537095000
	Other equity	14495481000
	Total equity attributable to owners of parent	15032576000
	Non controlling interest	51220000
	Total equity	15083796000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	44367000
	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	450622000
	Total non-current financial liabilities	494989000
	Provisions, non-current	78222000
	Deferred tax liabilities (net)	16187000
	Deferred government grants, Non-current	0
	Other non-current liabilities	65338000
	Total non-current liabilities	654736000
	Current liabilities
	Current financial liabilities
	Borrowings, current	130054000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	384583000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1281870000
	Total Trade payable	1666453000
	Other current financial liabilities	836192000
	Total current financial liabilities	2632699000
	Other current liabilities	828563000
	Provisions, current	147914000
	Current tax liabilities (Net)	150933000
	Deferred government grants, Current	0
	Total current liabilities	3760109000
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	4414845000
	Total equity and liabilites	19498641000
	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	Sale of Software Services	1776211000	7669568000
2	Sale of equipment and product license	1493330000	4060103000
	Total Segment Revenue	3269541000	11729671000
	Less: Inter segment revenue
	Revenue from operations	3269541000	11729671000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Sale of Software Services	1558461000	6533761000
2	Sale of equipment and product license	539472000	1157478000
	Total Profit before tax	2097933000	7691239000
	i. Finance cost	16430000	16430000
	ii. Other Unallocable Expenditure net off Unallocable income	1491918000	1491918000
	Profit before tax	589585000	2252094000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Sale of Software Services	0	0
2	Sale of equipment and product license	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
1	Sale of Software Services	0	0
2	Sale of equipment and product license	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	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	Remesurement of Employee Benefits	-1430000	-11677000
2	Exchange difference on translation of financial statements of foreign operations	4836000	16083000
	Total Amount of items that will not be reclassified to profit and loss	3406000	4406000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	3406000	4406000

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			2252093000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			1245000
	Adjustments for decrease (increase) in trade receivables, current			0
	Adjustments for decrease (increase) in trade receivables, non-current			-1027995000
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			485532000
	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			300483000
	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			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			41198000
	Adjustments for dividend income			0
	Adjustments for interest income			166397000
	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)			0
	Other adjustments for non-cash items			54100000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-311834000
	Net cash flows from (used in) operations			1940259000
	Dividends received			0
	Interest paid			-32988000
	Interest received			0
	Income taxes paid (refund)			402227000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1571020000
	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			951964000
	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			2345642000
	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			142823000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1057474000
	Net cash flows from (used in) investing activities	-4212257000
	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			3675817000
	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			-552631000
	Repayments of borrowings			0
	Payments of lease liabilities			78765000
	Dividends paid			187834000
	Interest paid			25514000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			2831073000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			189836000
	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			189836000
	Cash and cash equivalents cash flow statement at beginning of period			2496652000
	Cash and cash equivalents cash flow statement at end of period			2686488000