APTECHT2024-01-012024-03-31 APTECHT2024-01-012024-03-31 APTECHT2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member APTECHT2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member APTECHT2024-03-31 APTECHT2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue01Member APTECHT2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue02Member APTECHT2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue01Member APTECHT2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue02Member APTECHT2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults01Member APTECHT2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults02Member APTECHT2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults01Member APTECHT2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults02Member APTECHT2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets01Member APTECHT2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets02Member APTECHT2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member APTECHT2024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member APTECHT2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member APTECHT2024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532475 APTECHT NA Aptech Limited Equity 2023-04-01 2024-03-31 2024-05-02 2024-04-22 INR Lakhs Yearly 14:30:00 18:15:00 2024-05-02 2024-05-02 true Cash Flow Indirect Declaration of unmodified opinion Multi segment 2024-01-01 2024-03-31 Audited Standalone 451488000.00 27629000.00 479117000.00 0.00 455000.00 115000.00 147528000.00 469000.00 8696000.00 332443000.00 489706000.00 -10589000.00 0.00 -10589000.00 2316000.00 -3576000.00 -1260000.00 0.00 -9329000.00 0.00 0.00 0.00 0.00 -9329000.00 -2622000.00 -11951000.00 0.00 0.00 579930000.00 10 -0.16 -0.16 0.00 0.00 -0.16 -0.16 1. The above Audited Standalone Financial Results for the quarter and year ended March 31, 2024 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on May 2, 2024. The Standalone 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. 2. Deferred Tax for the year ended March 31, 2023 (Previous Year) includes recognition of Deferred Tax Asset (for 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. 3. 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. 4. The Board of Directors at its meeting held on May 2, 2024 have considered and approved the proposal to merge MEL Training and Assessments Limited (100% Domestic Subsidiary), Aptech Venture Limited (Wholly owned Foreign Subsidiary) and Aptech Investment Enhancers Limited (Wholly owned step-Down Foreign Subsidiary) with Aptech Limited, the Appointed Date being April 1, 2024. The proposed merger would be subject to the required approvals from shareholders, regulatory and statutory authorities. 5. The figures for the quarter ended March 31,2024 and the corresponding quarter ended March 31,2023 are the balancing figures between audited figures in respect of the full financial year and the unaudited published year-to-date figures upto the end of the third quarter of the relevant financial years. 6. The Board of directors have recommended an interim dividend of Rs. 4.50 per equity share of Rs. 10 each for the financial year 2023-24. Multi segment 2023-04-01 2024-03-31 Audited Standalone 2131644000.00 286851000.00 2418495000.00 0.00 4138000.00 87000.00 591256000.00 7500000.00 34185000.00 1400449000.00 2037615000.00 380880000.00 0.00 380880000.00 69858000.00 -10301000.00 59557000.00 0.00 321323000.00 0.00 0.00 0.00 0.00 321323000.00 -7988000.00 313335000.00 0.00 0.00 579930000.00 10 2046521000.00 5.54 5.54 0.00 0.00 5.54 5.54 Other Expenses 332443000.00 Other Expenses 1400449000.00 87342000.00 0.00 38458000.00 2124000.00 654569000.00 831000.00 25416000.00 680816000.00 366120000.00 117889000.00 1292749000.00 5319000.00 200000000.00 342995000.00 56852000.00 74739000.00 4920000.00 910990000.00 1590496000.00 194769000.00 1790584000.00 3083333000.00 579930000.00 2046521000.00 2626451000.00 2626451000.00 0.00 9876000.00 9876000.00 19129000.00 29005000.00 0.00 117053000.00 102165000.00 219218000.00 195769000.00 12890000.00 427877000.00 456882000.00 3083333000.00 Institutional 32425000.00 Retail 419063000.00 Institutional 470465000.00 Retail 1661179000.00 451488000.00 2131644000.00 0.00 0.00 451488000.00 2131644000.00 Institutional -47983000.00 Retail 100703000.00 Institutional -55579000.00 Retail 484818000.00 52720000.00 429239000.00 469000.00 7500000.00 62840000.00 The Whole-time Director & Interim CEO has been identified as the Chief Operating Decision Maker. He examines the Company’s performance on an entity level. The Company 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 for the quarter and year ended March 31, 2024 40859000.00 -10589000.00 380880000.00 Institutional 213848000.00 Retail 329557000.00 543405000.00 2539928000.00 3083333000.00 Institutional 87775000.00 Retail 264261000.00 352036000.00 104846000.00 456882000.00 7500000.00 87000.00 200054000.00 0.00 257343000.00 30678000.00 0.00 -3908000.00 0.00 -724297000.00 0.00 -65273000.00 0.00 34185000.00 0.00 0.00 -13526000.00 -66749000.00 0.00 0.00 200757000.00 58405000.00 510000.00 0.00 0.00 0.00 1131000.00 10953000.00 0.00 -590474000.00 -209594000.00 0.00 0.00 0.00 120448000.00 0.00 -330042000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1400000.00 22670000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 200757000.00 14892000.00 0.00 -169356000.00 0.00 25023000.00 0.00 0.00 0.00 0.00 0.00 0.00 3520000.00 0.00 0.00 0.00 0.00 4508000.00 248515000.00 6306000.00 0.00 0.00 -255809000.00 -560828000.00 0.00 -560828000.00 617680000.00 56852000.00 -3494000.00 -11968000.00 -872000.00 -3980000.00