APTECHT2023-07-012023-09-30 APTECHT2023-07-012023-09-30 APTECHT2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member APTECHT2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member APTECHT2023-09-30 APTECHT2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue01Member APTECHT2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue02Member APTECHT2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue01Member APTECHT2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue02Member APTECHT2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults01Member APTECHT2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults02Member APTECHT2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults01Member APTECHT2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults02Member APTECHT2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets01Member APTECHT2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets02Member APTECHT2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member APTECHT2023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member APTECHT2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member APTECHT2023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532475 APTECHT NA Aptech Limited Equity 2023-04-01 2024-03-31 2023-11-01 2023-10-23 INR Lakhs Half yearly 12:30:00 14:15:00 2023-11-01 2023-11-01 true Cash Flow Indirect Not applicable Multi segment 2023-07-01 2023-09-30 Unaudited Standalone 491667000.00 30708000.00 522375000.00 0.00 1709000.00 -190000.00 135833000.00 3190000.00 8381000.00 294116000.00 443039000.00 79336000.00 0.00 79336000.00 25175000.00 -1756000.00 23419000.00 0.00 55917000.00 0.00 0.00 0.00 0.00 55917000.00 -1484000.00 54433000.00 0.00 0.00 579752000.00 10 0.96 0.96 0.00 0.00 0.96 0.96 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 half year ended September 30, 2023 Multi segment 2023-04-01 2023-09-30 Unaudited Standalone 1226740000.00 235391000.00 1462131000.00 0.00 2926000.00 -77000.00 295145000.00 5007000.00 16465000.00 797668000.00 1117134000.00 344997000.00 0.00 344997000.00 48770000.00 -2904000.00 45866000.00 0.00 299131000.00 0.00 0.00 0.00 0.00 299131000.00 462000.00 299593000.00 0.00 0.00 579752000.00 10 5.16 5.15 0.00 0.00 5.16 5.15 Other Expenses 294116000.00 Other Expenses 797668000.00 108170000.00 0.00 16846000.00 11640000.00 853169000.00 1627000.00 15346000.00 870142000.00 389114000.00 75249000.00 1471161000.00 5483000.00 0.00 1034057000.00 32677000.00 75263000.00 5490000.00 648748000.00 1796235000.00 204536000.00 2006254000.00 3477415000.00 579752000.00 2031498000.00 2611250000.00 2611250000.00 0.00 11250000.00 11250000.00 17602000.00 28852000.00 145171000.00 356869000.00 130732000.00 632772000.00 179322000.00 5198000.00 20021000.00 837313000.00 866165000.00 3477415000.00 1. The above Unaudited Standalone Financial Results for the quarter and half year ended September 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 November 1, 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 and half year ended September 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'. For the quarter and half year ended September 30, 2023, NIL and 31,753 ESOPs have lapsed and therefore, the compensation expense is arrived at after the reversal of Rs. NIL and Rs. 19.89 Lakhs, respectively. 3. 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. 4. Other income for the quarter ended June 30, 2023 includes dividend of Rs. 1,857.57 lakhs received from a subsidiary. 5. Deferred Tax for the 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 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. Institutional 31353000.00 Retail 460314000.00 Institutional 401712000.00 Retail 825028000.00 491667000.00 1226740000.00 491667000.00 1226740000.00 Institutional -31591000.00 Retail 166176000.00 Institutional 15309000.00 Retail 259234000.00 134585000.00 274543000.00 3190000.00 5007000.00 52059000.00 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 and half year ended September 30, 2023. -75461000.00 79336000.00 344997000.00 Institutional 899293000.00 Retail 344262000.00 1243555000.00 2233861000.00 3477416000.00 Institutional 355548000.00 Retail 258172000.00 613720000.00 252446000.00 866166000.00 0.00 -77000.00 -475803000.00 0.00 0.00 -19909000.00 0.00 242388000.00 0.00 0.00 -492196000.00 0.00 -1152000.00 16465000.00 0.00 0.00 0.00 -109283000.00 0.00 0.00 0.00 0.00 -376000.00 0.00 0.00 0.00 0.00 5550000.00 0.00 -834393000.00 -489396000.00 -193278000.00 -5007000.00 -27150000.00 40575000.00 -96000.00 -745488000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 11002000.00 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 185757000.00 6542000.00 0.00 85961000.00 0.00 267258000.00 0.00 0.00 0.00 0.00 0.00 0.00 3503000.00 0.00 145171000.00 0.00 0.00 1925000.00 248515000.00 621000.00 0.00 -4386000.00 -106773000.00 -585003000.00 0.00 -585003000.00 0.00 -585003000.00 -982000.00 533000.00 502000.00 71000.00