5326682025-10-012025-12-315326682025-04-012025-12-315326682025-10-012025-12-31in-capmkt:OtherExpenses1Member5326682025-10-012025-12-31in-capmkt:OtherExpenses2Member5326682025-04-012025-12-31in-capmkt:OtherExpenses1Member5326682025-04-012025-12-31in-capmkt:OtherExpenses2Memberiso4217:INRiso4217:INRxbrli:shares532668AURIONPRONOTLISTEDINE132H01018AURIONPRO SOLUTIONS LIMITEDMain BoardEquity2025-04-012026-03-312026-02-042026-01-05INRLakhsQuarterlyThird quarterSingle segmentSingle segment2026-02-0411:15:002026-02-0416:05:00Not applicablefalsefalseNot Applicable.2025-10-012025-12-31UnauditedStandalone2184171000872010002271372000004299400083017300011380000528350009313270001868709000402663000-79526000323137000105556000-248580008069800002424390000000242439000-6183000236256000537997000104.514.39004.514.39 <BR> Notes to the Standalone Financial Results: <BR> <BR> <BR> 1. Other Income include foreign exchange gain of INR 300.05 Lakhs and INR 1,048.83 Lakhs for the quarter and nine months ended 31/12/2025 respectively (Quarter and nine months ended 31/12/2024: INR 183.58 Lakhs and INR 191.08 Lakhs respectively). <BR> <BR> 2. Cost of software, material and services include purchase of software and material of INR 6,001.47 Lakhs and INR 19,854.47 Lakhs for the quarter and nine months ended 31/12/2025. (Quarter and nine months ended 31/12/2024: INR 7,228.42 Lakhs and INR 16,171.06 Lakhs respectively). <BR> <BR> 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 and subsequently billed to customers based on their acceptance. <BR> <BR> 4. The Equity shares held by ESPS Trust are consolidated in the standalone financial statements of the Company. <BR> <BR> 5. The Government of India, vide notification dated November 21, 2025, has notified the four labour Codes- the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the “New Labour Codes”), which consolidate and replace twenty-nine existing central labour laws into unified framework governing employee benefits during employment and post-employment. The New Labour codes, amongst other things introduced changes, including a uniform definition of wages for statutory purposes. In accordance with the requirements of Ind AS 19 – Employee Benefits, changes to employee benefit plans arising from legislative amendments constitute a plan amendment, requiring immediate recognition of the resultant impact as past service cost in the period in which the amendment is notified. Further, on December 30, 2025, the Ministry of Labour & Employment, issued draft Central Rules and FAQs to facilitate assessment of the financial impact arising from the New Labour Codes. <BR> <BR> The management has assessed and disclosed the incremental impact of the New Labour Codes on the Company’s employee benefit obligations, based on the information available as at the reporting date, in a manner consistent with the guidance issued by the Institute of Chartered Accountants of India (ICAI). Considering the materiality of the impact, its regulatory-driven and non-recurring nature, the Company has presented the additional impact amounting to Rs. 795.26 lakhs under “Exceptional item” in the standalone financial results for the quarter and nine months ended 31/12/2025, which primarily arises from the change in the definition of wages. <BR> <BR> The Company will continue to monitor further developments including the finalization of the central and state rules under the New Labour Codes, which are yet to be notified and shall evaluate and give effect to any consequential accounting adjustments, if any arising therefrom in future periods, as and when required. <BR> <BR> 6. The Board of Directors of the Company at its meeting held on 03/11/2025 declared second interim dividend @10% on the paid-up equity share capital i.e. INR 1/- per equity share of the face value of INR 10/- each for the FY 2025-26, which has been subsequently paid on 18/11/2025. <BR> <BR> 7. The Board of Directors and its Committee, at their meeting held on 05/08/2025, approved the acquisition of 100% equity stake in InfrariskSG Pte. Ltd., a Singapore/Melbourne-based fintech company at a value was agreed at USD 2 million, structured as a combination of upfront cash consideration and equity share swap. Under the terms of the agreement, Aurionpro Solutions Limited, through its wholly owned subsidiary Aurionpro Solutions Pte. Ltd. (Singapore), acquired approximately 83% stake in InfrariskSG Pte. Ltd. for an upfront cash consideration of USD 1.2 million, which was paid on 14/10/2025 and the balance consideration of USD 0.80 million is settled through share swap by issuance of 48,134 new equity shares of Aurionpro Solutions Limited on 19/12/2025 to the founders of InfrariskSG Pte.Ltd. <BR> <BR> <BR> <BR> <BR> <BR> <BR> 8. The segment information, pursuant to the requirement of Ind AS 108 Operating Segments, is given as part of the consolidated financial results <BR> <BR> 9. Material accounting policies in preparation of these standalone financial results are consistent with those followed in the annual audited standalone financial statements for the year ended 31/03/2025. <BR> <BR> 10. The figures for the earlier periods have been regrouped / reclassified wherever necessary to make them comparable with those of the current period. <BR> <BR> 11. The Statutory Auditors of the Company have conduced limited review of the standalone financial results for the quarter and nine months ended 31/12/2025 pursuant to the requirements of Regulation 33 of the SEBI(LODR) Regulations, 2015 and have issued an unmodified conclusion in their review report. <BR> <BR> 12. The Standalone financial results for the quarter and nine months ended 31/12/2025 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 04/02/2026. <BR> <BR> For Aurionpro Solutions Limited <BR> <BR> <BR> <BR> <BR> <BR> <BR> Place: Navi Mumbai Amit Sheth <BR> Date: 04/02/2026 (Co-Chairman and Director) <BR> <BR> 2025-04-012025-12-31UnauditedStandalone682667000028210100071087710000040419000254263200030510000155005000321005700059786230001130148000-795260001050622000288444000-3128400025716000007934620000000793462000-220020007714600005379970001014.7514.360014.7514.36Cost of Software, Material and Services779117000Other Expenses152210000Cost of Software, Material and Services2759753000Other Expenses45030400061830002200200000-6183000-22002000