ASMS2024-10-012024-12-31 ASMS2024-10-012024-12-31 ASMS2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member ASMS2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member ASMS2024-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532694 ASMS NOTLISTED Bartronics India Limited Equity 2024-04-01 2025-03-31 2025-02-13 2025-02-10 INR Lakhs Third quarter 17:00:00 17:15:00 2025-02-13 2025-02-13 Not applicable Single segment Automatic Identification and Data capture solutions (AIDC) 2024-10-01 2024-12-31 Unaudited Standalone 87064000.00 629000.00 87693000.00 67821000.00 0.00 51000.00 14338000.00 30000.00 126000.00 8577000.00 90943000.00 -3250000.00 0.00 -3250000.00 0.00 0.00 0.00 0.00 -3250000.00 0.00 0.00 0.00 0.00 -3250000.00 -715000.00 -3965000.00 0.00 0.00 304577000.00 1 -0.01 -0.01 0.00 0.00 -0.01 -0.01 1. The unaudited financial results for the quarter ended and nine months ended 31st December 2024 have been reviewed by the Audit Committee and thereafter approved by the Board of Directors of the Company at their respective meetings held on 13th February 2025. The statutory auditors have conducted a Limited Review of these financial results in terms of Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. 2. The figures for the quarter ended 31st December 2024 and the preceding quarter ended 31st December 2023 are the balancing figures between the unaudited year to date figures for the nine months ended 31st December and the unaudited published figures for the half year ended 30th September of the respective financial years. The figures for the corresponding previous periods have been regrouped and reclassified wherever necessary, to make them comparable. 3. Company's business relates to the providing Financial Technology Solutions which in context of Indian Accounting Standards 108 (Ind AS 108) as notified under Section 133 of the Companies Act, 2013 is considered as the only segment. 4. Exceptional Item as on 31st December 2024 amounting to Rs. 80.29 Lakhs represents the profit on sale of Land and Building, situated at Raj Bollram Thanda Village. Exceptional Item as on 31st December 2023 amounting to Rs. 43.39 Lakhs represents an impairment allowance recognized under Ind AS 36 “Impairment of Assets” on account of classification of plant and machinery and related software as Assets held for Sale in accordance with Ind AS 105 “Non-Current Assets Held for Sale and Discontinued Operations”. Exceptional Item for year ended 31st March 2024 represents an impairment allowance of Rs. 43.49 Lakhs recognized under Ind AS 36 “Impairment of Assets” on account of classification of plant and machinery and related software as Assets held for Sale in accordance with Ind AS 105 “Non-Current Assets Held for Sale and Discontinued Operations” and derecognition of financial and other assets worth Rs. 30.28 Lakhs. 5. The current promoters and management of the Company took control of the Company on 28th March 2023, upon successful implementation of the Resolution Plan. Subsequently, it has been noticed that the Foreign Subsidiaries are not being functional and current management do not have any control over these subsidiaries. In order to give a transparent view of the Company’s Assets, the current management had written off such investments in previous quarters. Further, the Company confirms that this has not resulted in any adverse impact on the financials as there are no operations in these foreign subsidiaries. The management of the Company is in the process of regularizing the Compliances related to Foreign Subsidiaries and closure of such subsidiaries under the applicable legal framework in respective jurisdiction. 6. The unaudited results have been prepared in accordance with Indian Accounting Standard 34 Interim Financial Reporting ( Ind AS 34 ) prescribed under section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India. Single segment 2024-04-01 2024-12-31 Unaudited Standalone 311302000.00 4311000.00 315613000.00 239679000.00 0.00 228000.00 44610000.00 30000.00 356000.00 28788000.00 313691000.00 1922000.00 8029000.00 9951000.00 1798000.00 0.00 1798000.00 0.00 8153000.00 0.00 0.00 0.00 0.00 8153000.00 -2146000.00 6007000.00 0.00 0.00 304577000.00 1 0.03 0.03 0.00 0.00 0.03 0.03 other expenses 8577000.00 other expenses 28788000.00