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 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 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



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 288020000 889000000
Other income 16980000 34170000
Total income 305000000 923170000
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 43030000 156300000
(e) Finance costs 1480000 10690000
(f) Depreciation, depletion and amortisation expense 5020000 23510000
(f) Other Expenses
1 Operating expenses 225350000 669440000
2 Other expenses 17400000 89800000
Total other expenses 242750000 759240000
Total expenses 292280000 949740000
3 Total profit before exceptional items and tax 12720000 -26570000
4 Exceptional items 0 156350000
5 Total profit before tax 12720000 129780000
6 Tax expense
7 Current tax 5520000 30680000
8 Deferred tax -100000 80000
9 Total tax expenses 5420000 30760000
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 7300000 99020000
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 7300000 99020000
17 Other comprehensive income net of taxes 70870000 74690000
18 Total Comprehensive Income for the period 78170000 173710000
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 345820000 345820000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 612660000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.22 2.86
Diluted earnings (loss) per share from continuing operations 0.22 2.86
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 0.22 2.86
Diluted earnings (loss) per share from continuing and discontinued operations 0.22 2.86
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 50340000
Capital work-in-progress 0
Investment property 0
Goodwill 92580000
Other intangible assets 24900000
Intangible assets under development 50530000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 149160000
Trade receivables, non-current 0
Loans, non-current 155000000
Other non-current financial assets 6250000
Total non-current financial assets 310410000
Deferred tax assets (net) 0
Other non-current assets 52170000
Total non-current assets 580930000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 193570000
Cash and cash equivalents 12030000
Bank balance other than cash and cash equivalents 279360000
Loans, current 139410000
Other current financial assets 8010000
Total current financial assets 632380000
Current tax assets (net) 36640000
Other current assets 26140000
Total current assets 695160000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 1276090000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 345820000
Other equity 612660000
Total equity attributable to owners of parent 958480000
Non controlling interest
Total equity 958480000
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 130780000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 130780000
Other current financial liabilities 86530000
Total current financial liabilities 240870000
Other current liabilities 5570000
Provisions, current 4110000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 250550000
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 317610000
Total equity and liabilites 1276090000
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 Information Technology / Software Services 28720000 118120000
2 Software License 259300000 749980000
3 Goods Transport 0 21930000
4 Inter Company Sales 0 -1030000
Total Segment Revenue 288020000 889000000
Less: Inter segment revenue
Revenue from operations 288020000 889000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Information Technology / Software Services 7510000 32660000
2 Software License 11710000 18480000
3 Goods Transport 0 -43510000
4 Inter Company Sales 0 0
Total Profit before tax 19220000 7630000
i. Finance cost 1480000 1480000
ii. Other Unallocable Expenditure net off Unallocable income 5020000 5020000
Profit before tax 12720000 -26570000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Information Technology / Software Services 0 0
2 Software License 0 0
3 Goods Transport 0 0
4 Inter Company Sales 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
3 Goods Transport 0 0
4 Inter Company Sales 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
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 -70870000 -74690000
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 70870000 74690000



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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 129780000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 10690000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 21200000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -14420000
Adjustments for decrease (increase) in other non-current assets -27010000
Adjustments for other financial assets, non-current -143450000
Adjustments for other financial assets, current 1510000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 67170000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 33580000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 23510000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 1540000
Adjustments for provisions, non-current 1070000
Adjustments for other financial liabilities, current -3830000
Adjustments for other financial liabilities, non-current -17750000
Adjustments for unrealised foreign exchange losses gains -3610000
Adjustments for dividend income 0
Adjustments for interest income 28630000
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) -156350000
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) -234780000
Net cash flows from (used in) operations -105000000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 17910000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -122910000
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 175610000
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 4670000
Net cash flows from (used in) investing activities 203480000
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 53660000
Payments of lease liabilities 13420000
Dividends paid 0
Interest paid 2730000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -4050000
Net cash flows from (used in) financing activities -73860000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 6710000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 5330000
Net increase (decrease) in cash and cash equivalents 12040000
Cash and cash equivalents cash flow statement at beginning of period 12040000
Cash and cash equivalents cash flow statement at end of period 24080000





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