APTECHT2023-04-012023-06-30 APTECHT2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member APTECHT2023-06-30 APTECHT2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue01Member APTECHT2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue02Member APTECHT2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults01Member APTECHT2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults02Member APTECHT2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets01Member APTECHT2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets02Member APTECHT2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities01Member APTECHT2023-06-30in-bse-fin:OneReportableSegmentLiabilities01Member APTECHT2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities02Member APTECHT2023-06-30in-bse-fin:OneReportableSegmentLiabilities02Member APTECHT2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member APTECHT2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532475 APTECHT NA Aptech Limited Equity 2023-04-01 2024-03-31 2023-08-04 2023-07-31 INR Lakhs First quarter 16:15:00 17:45:00 2023-08-04 2023-08-04 Not applicable Multi segment 2023-04-01 2023-06-30 Unaudited Standalone 735073000.00 204683000.00 939756000.00 0.00 1217000.00 113000.00 159312000.00 1817000.00 8084000.00 503552000.00 674095000.00 265661000.00 0.00 265661000.00 23595000.00 -1148000.00 22447000.00 0.00 243214000.00 0.00 0.00 0.00 0.00 243214000.00 1946000.00 245160000.00 0.00 0.00 414275000.00 10 5.87 5.86 0.00 0.00 5.87 5.86 1. The above Unaudited Standalone Financial Results for the quarter ended June 30, 2023 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on August 4, 2023. 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, 2023 have been subjected to limited review by the Statutory Auditors of the Company. 2. The Company granted 212,073 Stock Options to its employees under Aptech ESOP 2021 Scheme to vest on fulfilling certain conditions at the end of 1st, 2nd and 3rd year from the date of grant and accordingly, the Company has been recognising compensation expense of such options under 'Employee Benefits Expenses' as 'Share Based Payment to Employees'. The Company presently estimates that 31,753 ESOPs would not vest and accordingly, compensation expense for the quarter ended June 30, 2023 is arrived at after the reversal of Rs. 19.89 Lakhs. 3. Other income includes dividend of Rs. 1,857.57 lakhs received from a subsidiary during the quarter ended June 30, 2023. 4. 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. 5. Deferred Tax for the quarter and 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. 6. The figures for the quarter ended March 31, 2023 as reported in these financial results are balancing figures between the audited figures for the full financial year ended March 31, 2023 and published year to date figures upto the end of the third quarter of the financial year ended March 31, 2023, which were subjected to limited review. Other Expenses 503552000.00 Institutional 370359000.00 Retail 364714000.00 735073000.00 735073000.00 Institutional 46900000.00 Retail 93058000.00 139958000.00 1817000.00 -127520000.00 The Company’s Managing Director (MD) 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 ended June 30, 2023. 265661000.00 Institutional 797776000.00 Retail 285438000.00 1083214000.00 2411589000.00 3494803000.00 Institutional 400839000.00 Retail 233469000.00 634308000.00 305446000.00 939754000.00 Gain/(loss) on remeasurement of defined benefit plan -1485000.00 Gain / (loss) on fair valuation on Equity Instruments 3000000.00 1515000.00 -431000.00 0.00