Integrated Filing — IndAS



General information about company

Scrip Code 531439
NSE Symbol GOLDTECH
MSEI Symbol NA
ISIN INE805A01014
Name of company AION-TECH 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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-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 29-May-2025   17:30:00
End date and time of board meeting 29-May-2025   18:00:00
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
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 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 2024-05-23
Indicate Company website link for updated RPT policy of the Company https://www.aiontech.ai/assets/pdf2/Policy%20on%20dealing%20with%20related%20party%20transactions/RPT%20Policy.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? No
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-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 288020000 868090000
Other income 16980000 33950000
Total income 305000000 902040000
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 0 0
(d) Employee benefit expense 43000000 149490000
(e) Finance costs 1480000 7320000
(f) Depreciation, depletion and amortisation expense 5020000 22950000
(f) Other Expenses
1 Operating expenses 225350000 649920000
2 Other expenses 17290000 49850000
Total other expenses 242640000 699770000
Total expenses 292140000 879530000
3 Total profit before exceptional items and tax 12860000 22510000
4 Exceptional items 0 156350000
5 Total profit before tax 12860000 178860000
6 Tax expense
7 Current tax 5490000 30650000
8 Deferred tax -100000 80000
9 Total tax expenses 5390000 30730000
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 7470000 148130000
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 7470000 148130000
17 Other comprehensive income net of taxes 70940000 71080000
18 Total Comprehensive Income for the period 78410000 219210000
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 345820000 345820000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 473160000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.22 4.29
Diluted earnings (loss) per share from continuing operations 0.22 4.29
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 0.22 4.29
Diluted earnings (loss) per share from continuing and discontinued operations 0.22 4.29
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 50340000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 24900000
Intangible assets under development 45450000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 247920000
Trade receivables, non-current 0
Loans, non-current 155000000
Other non-current financial assets 6250000
Total non-current financial assets 409170000
Deferred tax assets (net) 0
Other non-current assets 52170000
Total non-current assets 582030000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 193570000
Cash and cash equivalents 10260000
Bank balance other than cash and cash equivalents 279360000
Loans, current 0
Other current financial assets 8000000
Total current financial assets 491190000
Current tax assets (net) 36640000
Other current assets 26140000
Total current assets 553970000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 1136000000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 345820000
Other equity 473160000
Total equity attributable to owners of parent 818980000
Non controlling interest
Total equity 818980000
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 12260000
Total non-current financial liabilities 12260000
Provisions, non-current 11900000
Deferred tax liabilities (net) 3750000
Deferred government grants, Non-current 0
Other non-current liabilities 39150000
Total non-current liabilities 67060000
Current liabilities
Current financial liabilities
Borrowings, current 23560000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 130750000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 130750000
Other current financial liabilities 85970000
Total current financial liabilities 240280000
Other current liabilities 5570000
Provisions, current 4110000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 249960000
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 317020000
Total equity and liabilites 1136000000
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 Information Technology / Software Services 28720000 118120000
2 Software License 259300000 749970000
Total Segment Revenue 288020000 868090000
Less: Inter segment revenue
Revenue from operations 288020000 868090000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Information Technology / Software Services 7610000 33750000
2 Software License 11750000 19030000
Total Profit before tax 19360000 52780000
i. Finance cost 1480000 1480000
ii. Other Unallocable Expenditure net off Unallocable income 5020000 5020000
Profit before tax 12860000 22510000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Information Technology / Software Services 0 0
2 Software License 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Information Technology / Software Services 0 0
2 Software 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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss -70940000 -71080000
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 70940000 71080000



Cash flow statement, indirect

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 178860000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 7320000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -3580000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -22140000
Adjustments for decrease (increase) in other non-current assets -27010000
Adjustments for other financial assets, non-current -490000
Adjustments for other financial assets, current -143820000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 12050000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 33020000
Adjustments for increase (decrease) in other non-current liabilities -17750000
Adjustments for depreciation and amortisation expense 22950000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 2780000
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 23200000
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 -5430000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -156350000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -321650000
Net cash flows from (used in) operations -142790000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 17690000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -160480000
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 181510000
Purchase of property, plant and equipment 0
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 23200000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -6720000
Net cash flows from (used in) investing activities 197990000
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 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 12440000
Payments of lease liabilities 13420000
Dividends paid 0
Interest paid 2730000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -680000
Net cash flows from (used in) financing activities -29270000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 8240000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 2020000
Net increase (decrease) in cash and cash equivalents 10260000
Cash and cash equivalents cash flow statement at beginning of period 10260000
Cash and cash equivalents cash flow statement at end of period 20520000





Details of Impact of Audit Qualification

Whether results are audited or unaudited
Declaration of unmodified opinion or statement on impact of audit qualification
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Aion-Tech Solutions Limited Staytop Systems Inc Wholly Owned Subsidiary Sale of goods or services 0 0 0 14470000 0
2 Aion-Tech Solutions Limited Staytop Systems Inc Wholly Owned Subsidiary Any other transaction Receivables 0 0 0 14470000 0
3 Aion-Tech Solutions Limited ETO Motors Pvt Ltd Related Party Sale of goods or services 10000 0 10000 1980000 10000
4 Aion-Tech Solutions Limited ETO Motors Pvt Ltd Related Party Any other transaction Receivables 0 0 0 1980000 10000
5 Aion-Tech Solutions Limited Trinity Infraventures Limited Promoter Any other transaction Loans & Advances Taken 0 0 0 30010000 0 Any other Inter Corporate Advance 0 On Demand
6 Aion-Tech Solutions Limited Wowtruck Technologies Pvt Ltd Wholly Owned Subsidiary Loan 0 00 0 18240000 0
7 Aion-Tech Solutions Limited Venkat Raghunand Executive Director /KMP Remuneration 2800000 0 2800000 2660000 5460000
8 Aion-Tech Solutions Limited Pavan Chavali Executive Director /KMP Remuneration 0 0 0 4750000 0
9 Aion-Tech Solutions Limited Vithal VSSNK Popuri Chief Financial Officer/KMP Remuneration 2010000 0 2010000 2080000 4090000
10 Aion-Tech Solutions Limited Niralee Rasesh Kotdawala Company Secretary & Compliance Offcier/KMP Remuneration 0 0 0 1610000 0
11 Aion-Tech Solutions Limited Srikanth Adalat Company Secretary & Compliance Offcier/KMP Remuneration 1170000 0 1170000 0 1170000
12 Aion-Tech Solutions Limited L.P. Sashikumar Non-Executive Director Any other transaction Sitting Fees 120000 0 120000 170000 290000
13 Aion-Tech Solutions Limited K.S. Sarma Independent, Non-Executive Director Any other transaction Sitting Fees 10000 0 10000 230000 240000
14 Aion-Tech Solutions Limited Deepa Chandra Independent, Non-Executive Director Any other transaction Sitting Fees 120000 0 120000 180000 300000
15 Aion-Tech Solutions Limited Deepankar Tiwari Independent, Non-Executive Director Any other transaction Sitting Fees 210000 0 90000 210000 300000
16 Aion-Tech Solutions Limited Michael Perschke Independent, Non-Executive Director Any other transaction Sitting Fees 120000 0 120000 0 120000
17 Aion-Tech Solutions Limited ICD to Trinity Infraventures Ltd Related Party Any other transaction Loans & Advances Given 75000000 0 75000000 0 75000000 Any other Inter Corporate Deposit 0 NA Inter-corporate deposit 0.1015 Repayable on Demand Unsecured For Operations & Business
18 Aion-Tech Solutions Limited ICD to ETO Motors Private Limited Related Party Any other transaction Loans & Advances Given 80000000 0 80000000 0 80000000 Any other Inter Corporate Deposit 0 NA Inter-corporate deposit 0.1015 Repayable on Demand Unsecured For Operations & Business
19 Aion-Tech Solutions Limited Investment in Wholly Owned Subsidiary Roqit Greenfleet Digital Solutions Pvt Ltd Related Party Any other transaction Investment 6100000 0 6100000 0 6100000 Any other Investment 0 NA Investment 0 NA Unsecured For Operations & Business
20 Aion-Tech Solutions Limited Venkat Raghunand Related Party Any other transaction Salary Advance 1090000 0 1090000 0 1090000 Any other Advance 0 NA Advance 0 NA Unsecured Salary Advance Textual Information(1)
Total value of transaction during the reporting period 168640000



Text Block

Textual Information(1) Repayable INR 50,000/- Per Month