APTECHT2023-10-012023-12-31 APTECHT2023-10-012023-12-31 APTECHT2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member APTECHT2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member APTECHT2023-12-31 APTECHT2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue01Member APTECHT2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue02Member APTECHT2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue01Member APTECHT2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue02Member APTECHT2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults01Member APTECHT2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults02Member APTECHT2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults01Member APTECHT2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults02Member APTECHT2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets01Member APTECHT2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets02Member APTECHT2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member APTECHT2023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member APTECHT2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member APTECHT2023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532475 APTECHT NA Aptech Limited Equity 2023-04-01 2024-03-31 2024-02-06 2024-01-31 INR Lakhs Third quarter 15:30:00 18:00:00 2024-02-06 2024-02-06 Not applicable Multi segment 2023-10-01 2023-12-31 Unaudited Consolidated 1006437000.00 35140000.00 1041577000.00 0.00 2885000.00 977000.00 186312000.00 3149000.00 21223000.00 725374000.00 939920000.00 101657000.00 -10730000.00 90927000.00 29325000.00 -5864000.00 23461000.00 0.00 67466000.00 0.00 0.00 0.00 0.00 67466000.00 -7515000.00 59951000.00 0.00 0.00 0.00 0.00 579881000.00 10 1.16 1.16 0.00 0.00 1.16 1.16 1. The above Unaudited Consolidated Financial Results for the quarter and nine months ended December 31, 2023 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on February 06, 2024. The Consolidated 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. The Unaudited Consolidated Financial Results for the quarter and nine months ended December 31, 2023 have been subjected to limited review by the Statutory Auditors. 2. In the wake of Nigerian central bank removing trading restrictions on the official market, resulted in the Nigerian currency (Naira) dropping to a record low level, leading to foreign exchange loss of Rs. 446.45 lakhs on restating Bank balances and Trade Receivables for the period ending December 31, 2023. The drop in currency prices being of exceptional nature, the resulting loss is reflected as an exceptional item during the quarter and nine months ended December 31, 2023 Rs. 107.30 lakhs and Rs. 446.45 lakhs, respectively. Subsequent to the quarter and nine months period ended December 31, 2023, Naira has further dropped which is considered non-adjusting event. Accordingly, on the date of these results, further unrealised loss if not reversed, will be recognised for the quarter ending March 31, 2024. 3. Income tax expense for the interim period is recognised based on the best estimate of the weighted average annual income tax rate expected for the full financial year. Income by way of dividend for which full deduction is available under Section 80M is not considered for the purpose of determining the weighted average annual income tax rate. 4. Deferred Tax for the year ended March 31, 2023 includes recognition of MAT Credit Entitlement of Rs. 1,491.44 lakhs on the basis that the Company will have sufficient taxable profits against which such unutilised credit will be available for set off. 5. The Company has allotted 16,541,152 fully paid-up shares of face value Rs. 10/- each during the quarter ended September 30, 2023 in the ratio of two equity shares for every five equity shares held, pursuant to bonus issue approved by the shareholders through postal ballot. The bonus shares were issued by capitalization of profits transferred from Capital Redemption Reserve. As a result of the capitalisation of bonus issue, Earnings per share (basic and diluted) for all periods presented has been adjusted retrospectively. 6. On a standalone basis, Aptech Limited has reported the following figures in its results for the quarter and nine months ended December 31, 2023: a. Revenue from Operations of Rs. 4534.16 and 16801.56 lakhs. b. Profit / (Loss) before tax of Rs. 464.72 and 3914.69 lakhs. c. Profit / (Loss) after tax of Rs. 315.21 and 3306.52 lakhs. Multi segment 2023-04-01 2023-12-31 Unaudited Consolidated 3327429000.00 112586000.00 3440015000.00 0.00 16339000.00 -665000.00 551093000.00 10546000.00 59694000.00 2394939000.00 3031946000.00 408069000.00 -44645000.00 363424000.00 108219000.00 -7690000.00 100529000.00 0.00 262895000.00 0.00 0.00 0.00 0.00 262895000.00 -6519000.00 256376000.00 0.00 0.00 0.00 0.00 579881000.00 10 4.53 4.53 0.00 0.00 4.53 4.53 Other Expenses 725374000.00 Other Expenses 2394939000.00 Institutional 55572000.00 Retail 950865000.00 Institutional 499013000.00 Retail 2828416000.00 1006437000.00 3327429000.00 1006437000.00 3327429000.00 Institutional -32474000.00 Retail 179039000.00 Institutional -40657000.00 Retail 589709000.00 146565000.00 549052000.00 2023000.00 7031000.00 53615000.00 The Whole- time Director and Interim CEO has been identified as the Chief Operating Decision Maker. He examines the Group's Performance on an entity Level. The Group has two Operating segments, i.e. Retail and Institutional . Thus, the segment revenue, segment results, total carrying value of segment assets and segment liabilities, total costs incurred to acquire segment assets, total amount of charge of depreciation during the period are all reflected in the results as at and forthe quarter and nine months December 31, 2023. 178597000.00 90927000.00 363424000.00 Institutional 425155000.00 Retail 980767000.00 1405922000.00 2782035000.00 4187957000.00 Institutional 271001000.00 Retail 1157437000.00 1428438000.00 184476000.00 1612914000.00 -11282000.00 -10015000.00 -3767000.00 -3496000.00