Integrated Filing — IndAS

General information about company
Scrip Code	540879
NSE Symbol	APOLLO
MSEI Symbol	NOTLISTED
ISIN	INE713T01028
Name of company	Apollo Micro Systems 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	23-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	15-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	Single segment
Description of single segment	Electromechanical components and systems and allied components and services
Start date and time of board meeting	23-May-2025   11:30:00
End date and time of board meeting	23-May-2025   14:50:00
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	1617667000	5620692000
	Other income	7303000	28854000
	Total income	1624970000	5649546000
2	Expenses
(a)	Cost of materials consumed	1249134000	4354509000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-118088000	-387053000
(d)	Employee benefit expense	68150000	219858000
(e)	Finance costs	105776000	342158000
(f)	Depreciation, depletion and amortisation expense	41445000	153329000
(f)	Other Expenses
1	Business development expenses	11408000	13096000
2	Consultancy charges	10296000	31428000
3	Travel and Conveyance	11921000	30731000
4	Power and fuel	1733000	7473000
5	Rent	473000	1829000
6	Insurance	2783000	9555000
7	Filing Fee	873000	975000
8	Office maintenance	3628000	8874000
9	Repairs and maintenance	2657000	6286000
10	Other Expenses	12814000	31034000
	Total other expenses	58586000	141281000
	Total expenses	1405003000	4824082000
3	Total profit before exceptional items and tax	219967000	825464000
4	Exceptional items	0	0
5	Total profit before tax	219967000	825464000
6	Tax expense
7	Current tax	62449000	190550000
8	Deferred tax	17910000	71337000
9	Total tax expenses	80359000	261887000
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	139608000	563577000
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	139608000	563577000
17	Other comprehensive income net of taxes	-1425000	-1425000
18	Total Comprehensive Income for the period	138183000	562152000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	140036000	563963000
	Total profit or loss, attributable to non-controlling interests	-429000	-429000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	138612000	562538000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-429000	-387000
21	Details of equity share capital
	Paid-up equity share capital	306490000	306490000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.46	1.86
	Diluted earnings (loss) per share from continuing operations	0.46	1.86
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	0.46	1.86
	Diluted earnings (loss) per share from continuing and discontinued operations	0.46	1.86
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notestttttt n1 These consolidated financial results represent the financial results of Apollo Micro Systems the Company and its subsidiaries Ananya SIP RF Technologies Private Limited and Apollo Defence Industries Private Limited together referred to as the Group n n2 During the year step-down subsidiary incorporated viz Apollo Strategic Technologies Private Limited on December 10 2024 The stake in step-down subsidiary is 51 percentage Henceit has been considered for consolidation for the quarter and year ended 31 March 2025 n n3 The audited financial results of the Group have been prepared in accordance with the Indian Accounting Standards as prescribed under section 133 of the Companies Act, 2013 read with Companies Indian Accounting Standard Rules 2015 as amended n n4 These audited results were reviewed by the Audit Committee of the Board and approved by the Board of Directors of the Company at their meeting held on 23 May 2025 n n5 During the quarter the Company as parent, has provided a Corporate Financial Guarantee for Rs 50 Crores on behalf of one of its subsidiary To its Debenture trustees for the secured debentures issued by the subsidiaryttt n6 The figures of the fourth quarter are the balancing figures between audited figures in respect of the full financial year and the published year to date figures up to the third quarter of the relevant financial year Also the figures upto the end of third quarter were only reviewed and not subjected to audit n n7 The Group operates in only one segment namely electromechanical components and systems and allied components and services and hence segment information is not applicable n n8 The said Financials results are also available on the website of stock exchange www.bseindia.com and www.nseindia.com and on the companys website www.apollo-micro.com under section Investors n n nFor and on behalf of the Board of Directors of Apollo Micro Systems Limited n n nKarunakar Reddy BaddamtRaghupathy Goud Theegalatttt nManaging Directort Chairmantttt nDIN: 00790139t DIN: 07785738tttt ntttttt nPlace: Hyderabadttttt nDate: 23 May 2025tttt

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	1722713000
	Capital work-in-progress	722824000
	Investment property	0
	Goodwill	189000
	Other intangible assets	49901000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	46172000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets
	Total non-current financial assets	46172000
	Deferred tax assets (net)
	Other non-current assets	160248000
	Total non-current assets	2702047000
2	Current assets
	Inventories	6006361000
	Current financial asset
	Current investments	0
	Trade receivables, current	2383295000
	Cash and cash equivalents	402696000
	Bank balance other than cash and cash equivalents	222089000
	Loans, current	80730000
	Other current financial assets
	Total current financial assets	3088810000
	Current tax assets (net)
	Other current assets	1197668000
	Total current assets	10292839000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	12994886000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	306490000
	Other equity	5762550000
	Total equity attributable to owners of parent	6069040000
	Non controlling interest	6653000
	Total equity	6075693000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	701269000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	26913000
	Total non-current financial liabilities	728182000
	Provisions, non-current	16314000
	Deferred tax liabilities (net)	407506000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	1152002000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2606361000
	Trade payables, 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	2771869000
	Total Trade payable	2771869000
	Other current financial liabilities	101656000
	Total current financial liabilities	5479886000
	Other current liabilities	77623000
	Provisions, current	4081000
	Current tax liabilities (Net)	205601000
	Deferred government grants, Current
	Total current liabilities	5767191000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	6919193000
	Total equity and liabilites	12994886000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block

Textual Information(1)

Notes:tttttt n1 These consolidated financial results represent the financial results of Apollo Micro Systems the Company and its subsidiaries Ananya SIP RF Technologies Private Limited and Apollo Defence Industries Private Limited together referred to as the Grouptttt ntttttt n2 During the year step-down subsidiary incorporated viz Apollo Strategic Technologies Private Limited on December 10 2024 The stake in step-down subsidiary is 51 percentage Hence it has been considered for consolidation for the quarter and year ended 31 March 2025tttttt n3 The audited financial results of the Group have been prepared in accordance with the Indian Accounting Standards as prescribed under section 133 of the Companies Act 2013 read with Companies Indian Accounting Standard Rules 2015 as amendedtttttt n n4 These audited results were reviewed by the Audit Committee of the Board and approved by the Board of Directors of the Company at their meeting held on 23 May 2025ttt ntttttt n5 During the quarter the Company as parent has provided a Corporate Financial Guarantee for Rs 50 Crores on behalf of one of its subsidiary To its Debenture trustees for the secured debentures issued by the subsidiarytttttt n6 The figures of the fourth quarter are the balancing figures between audited figures in respect of the full financial year and the published year to date figures up to the third quarter of the relevant financial year Also the figures upto the end of third quarter were only reviewed and not subjected to audit n n7 The Group operates in only one segment namely electromechanical components and systems and allied components and services and hence segment information is not applicable n n8 The said Financials results are also available on the website of stock exchange www.bseindia.com and www.nseindia.com and on the companys website www.apollo-micro.com under section Investors ntttttt nFor and on behalf of the Board of Directors of Apollo Micro Systems Limited ntttttt nKarunakar Reddy BaddamtRaghupathy Goud Theegalatttt nManaging Directort Chairmantttt nDIN: 00790139t DIN: 07785738tttt ntttttt nPlace: Hyderabadttttt nDate: 23 May 2025t

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)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	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	Re-measurement gains/(losses) on defined benefit plan	-2010000	-2010000
2	Income tax effect	585000	585000
	Total Amount of items that will not be reclassified to profit and loss	-1425000	-1425000
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
1	Re-measurement gains/(losses) on defined benefit plan	0	0
2	Income tax effect	0	0
	Total Amount of items that will be reclassified to profit and loss	0	0
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-1425000	-1425000

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			825464000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			342158000
	Adjustments for decrease (increase) in inventories			-1670773000
	Adjustments for decrease (increase) in trade receivables, current			-30578000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-504001000
	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			1114509000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-25435000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			153329000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			4962000
	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			0
	Adjustments for dividend income			0
	Adjustments for interest income			27295000
	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			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-643124000
	Net cash flows from (used in) operations			182340000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			69611000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			112729000
	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			963095000
	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			0
	Interest received			27295000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-16630000
	Net cash flows from (used in) investing activities	-952430000
	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			49000
	Proceeds from issuing other equity instruments			336623000
	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			1270554000
	Repayments of borrowings			0
	Payments of lease liabilities			9312000
	Dividends paid			15325000
	Interest paid			342158000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			1240431000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			400730000
	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			400730000
	Cash and cash equivalents cash flow statement at beginning of period			1966000
	Cash and cash equivalents cash flow statement at end of period			402696000