APTECHT2024-04-012024-06-30 APTECHT2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member APTECHT2024-06-30 APTECHT2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue01Member APTECHT2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue02Member APTECHT2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults01Member APTECHT2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults02Member APTECHT2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets01Member APTECHT2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets02Member APTECHT2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities01Member APTECHT2024-06-30in-bse-fin:OneReportableSegmentLiabilities01Member APTECHT2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities02Member APTECHT2024-06-30in-bse-fin:OneReportableSegmentLiabilities02Member APTECHT2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member APTECHT2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532475 APTECHT NA Aptech Limited Equity 2024-04-01 2025-03-31 2024-08-02 2024-07-26 INR Lakhs First quarter 18:30:00 19:45:00 2024-08-02 2024-08-02 Not applicable Multi segment 2024-04-01 2024-06-30 Unaudited Standalone 450671000.00 177476000.00 628147000.00 0.00 1753000.00 -13000.00 141056000.00 1581000.00 8534000.00 282428000.00 435339000.00 192808000.00 0.00 192808000.00 14121000.00 -1412000.00 12709000.00 0.00 180099000.00 0.00 0.00 0.00 0.00 180099000.00 -4356000.00 175743000.00 0.00 0.00 579930000.00 10 3.11 3.10 0.00 0.00 3.11 3.10 1. The above Unaudited Standalone Financial Results for the quarter ended June 30, 2024 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on August 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. The Unaudited Standalone Financial Results for the quarter ended June 30, 2024 have been subjected to limited review by the Statutory Auditors of the Company 2. 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. 3. Other income includes dividend of Rs.1,552.60 lakhs received from a subsidiary during the quarter ended June 30, 2024 (Previous period Rs. 1,857.57 lakhs). 4. 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. During the quarter ended June 30, 2024 the Company has alloted Nil shares (Previous year: 13,000 shares) on exercise of Employee Stock Options. 5. The Board of Directors at its meeting held on May 2, 2024 have considered and in-principle approved the proposal to merge MEL Training and Assessments Limited (100% Domestic Subsidiary), Aptech Ventures 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. 6. The figures for the quarter ended March 31, 2024 as reported in these financial results are balancing figures between the audited figures for the full financial year ended March 31, 2024 and published year to date figures upto the end of the third quarter of the financial year ended March 31, 2024, which were subjected to limited review. Other Expenses 282428000.00 Institutional 23085000.00 Retail 427586000.00 450671000.00 450671000.00 Institutional -22403000.00 Retail 118391000.00 95988000.00 1581000.00 -98403000.00 192810000.00 Institutional 182615000.00 Retail 376122000.00 558737000.00 2561050000.00 3119787000.00 Institutional 80450000.00 Retail 299163000.00 379613000.00 198531000.00 578144000.00 Gain / (Loss) on Remeasument of Defined Benefit Plan -5581000.00 Gain / (Loss) on Fair Valuation on Equity Instruments -400000.00 -5981000.00 -1625000.00