AURIONPRO2024-10-012024-12-31 AURIONPRO2024-10-012024-12-31 AURIONPRO2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member AURIONPRO2024-10-012024-12-31in-bse-fin:OneOperatingExpenses02Member AURIONPRO2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member AURIONPRO2024-10-012024-12-31in-bse-fin:FourOperatingExpenses02Member AURIONPRO2024-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532668 AURIONPRO NOTLISTED Aurionpro Solutions Limited Equity 2024-04-01 2025-03-31 2025-01-27 2025-01-07 INR Lakhs Third quarter 19:30:00 22:00:00 2025-01-27 2025-01-27 Not applicable Single segment Single segment 2024-10-01 2024-12-31 Unaudited Standalone 2129293000.00 52467000.00 2181760000.00 0.00 0.00 -19487000.00 738370000.00 7706000.00 54214000.00 1112309000.00 1893112000.00 288648000.00 60444000.00 349092000.00 75660000.00 -1425000.00 74235000.00 0.00 274857000.00 0.00 0.00 0.00 0.00 274857000.00 -1200000.00 273657000.00 0.00 0.00 537095000.00 10 5.12 5.05 0.00 0.00 5.12 5.05 0.00 0.00 0.00 Notes to the Standalone Financial Results: 1.Cost of software, material and services include purchase of software and material of INR 7,228.42 Lakhs and INR 16,171.06 Lakhs for the quarter and nine months ended 31/12/2024 respectively. (Quarter and nine months ended 31/12/2023: INR 3,115.14 Lakhs and INR 11,343.92 Lakhs respectively). 2.The Company had entered into a Share Purchase Agreement with Aurionpro Holdings Pte Ltd for sale of 100% shareholding of Integro Technologies Pte Ltd (‘Integro’) for a consideration of USD 10 million. As per the valuation report obtained at the time of transaction, the fair value of shares of Integro was SG$ 13,504,572 (equivalent to INR 5,916.35 Lakhs). The Company had repatriated US$ 10 million and realised INR 6,023.82 Lakhs on conversion which was higher than fair value of equivalent INR 5,916.35 Lakhs as per the valuation report. However, as per RBI’s view, since the transaction was sale of shares of a Singapore Company i.e Integro, the fair value expressed in SG$ should have been realized. Due to exchange rate difference between SGD and USD on the date of repatriation of consideration as compared to the date of issue of valuation report, the realization of consideration was less by SG$ 938,301 (in SG$ terms) when compared with the fair value as per valuation report. Accordingly, the company has realised an additional equivalent to SG$ 938,301 (INR 604.44 Lakhs) which is reflected as gain in exceptional item. 3.As required under Ind AS 115 Revenue from Contracts with Customers , unbilled revenue is accounted on estimate basis in respect of contracts where the contractual right to consideration is based on completion of contractual milestones as confirmed by the technical team. 4.Earnings Per Share (basic and diluted) has been restated for the applicable comparative periods and presented as per Ind AS- 33- ‘Earning Per Share’ on account of allotment of bonus shares on 28/06/2024 in the ratio of 1:1 for existing fully paid-up Equity Share held by the eligible shareholders as on Record Date i.e. 27/06/2024 fixed for this purpose. Accordingly, EPS (basic and diluted) has been restated for all applicable comparative periods and presented as per Ind AS- 33- ‘Earning Per Share’. 5.Equity Shares held by ESPS Trust are consolidated in the standalone financial statements of the Company. 6.The segment information, pursuant to the requirement of Ind AS 108 Operating Segments, is given as part of the consolidated financial results. 7.Significant accounting policies in preparation of these standalone financial results are in consistent with those followed in the annual audited financial statements for the year ended 31/03/2024. 8.The figures for the earlier periods have been regrouped / reclassified wherever necessary to make them comparable with those of the current period. 9.The Statutory Auditors of the Company have conduced limited review of the standalone financial results for the quarter and nine months ended 31/12/2024 pursuant to the requirement of Regulation 33 of the SEBI(LODR) Regulations, 2015 and have issued an unmodified conclusion in the review report. 10.The standalone financial results for the quarter and nine months ended 31/12/2024 have been extracted from the unaudited standalone financial statements prepared in accordance with the Indian Accounting Standards (Ind-AS) 34 ‘Interim Financial Reporting’ as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment rules issued thereafter. These standalone financial results have been reviewed and recommended by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on 27/01/2025. Single segment 2024-04-01 2024-12-31 Unaudited Standalone 5458830000.00 148645000.00 5607475000.00 0.00 0.00 -7738000.00 2103854000.00 30484000.00 145965000.00 2648553000.00 4921118000.00 686357000.00 60444000.00 746801000.00 175477000.00 -17912000.00 157565000.00 0.00 589236000.00 0.00 0.00 0.00 0.00 589236000.00 -10248000.00 578988000.00 0.00 0.00 537095000.00 10 10.99 10.83 0.00 0.00 10.99 10.83 0.00 0.00 0.00 Other Expenses 126006000.00 Software, Hardwar and Other Material Cost 986303000.00 Other Expenses 329833000.00 Software, Hardwar and Other Material Cost 2318720000.00 1200000.00 10248000.00 0.00 0.00