5324752026-04-012026-06-305324752026-06-305324752026-04-012026-06-30in-capmkt:OtherExpenses1Member5324752026-04-012026-06-30in-capmkt:ReportableSegments1Member5324752026-04-012026-06-30in-capmkt:ReportableSegments2Member5324752026-04-012026-06-30in-capmkt:ReportableSegments1Member5324752026-04-012026-06-30in-capmkt:ReportableSegments2Member5324752026-04-012026-06-30in-capmkt:ReportableSegments1Member5324752026-06-30in-capmkt:ReportableSegments1Member5324752026-04-012026-06-30in-capmkt:ReportableSegments2Member5324752026-06-30in-capmkt:ReportableSegments2Member5324752026-04-012026-06-30in-capmkt:ReportableSegments1Member5324752026-06-30in-capmkt:ReportableSegments1Member5324752026-04-012026-06-30in-capmkt:ReportableSegments2Member5324752026-06-30in-capmkt:ReportableSegments2Member5324752026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15324752026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRxbrli:pureiso4217:INRxbrli:shares532475APTECHTNAINE266F01018APTECH LIMITEDMain BoardEquity2026-04-012027-03-312026-08-052026-07-31INRLakhsQuarterlyFirst quarterMulti segment2026-08-0513:15:002026-08-0514:50:00Not applicablefalsefalseNot Applicable2026-04-012026-06-30UnauditedStandalone7056290001959400072522300002240000-1800001113320007420006606000502141000622881000102342000010234200019955000666800026623000075719000000075719000-139700074322000580028000101.311.31001.311.31000Notes : <br /> <br /> 1. The above Unaudited Standalone Financial Results for the quarter ended June 30, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on August 5, 2026. 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, 2026 have been subjected to limited review by the Statutory Auditors. <br /> <br /> 2. Exceptional item includes <br /> One-time impact of New Labour Codes: Effective November 21, 2025, the Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes collectively referred to as the 'New Labour Codes'. Under Ind AS 19, changes to employee benefit plans arising from legislative amendments constitute a plan amendment, requiring recognition of past service cost immediately in the statement of profit and Loss. <br /> <br /> The New Labour Codes have resulted in an estimated one time increase in the provision for Compensated Leave Absences of Rs. 189.50 lakh on March 31,2026. Considering the materiality, regulatory-driven and non-recurring nature of this impact, the Company has presented such incremental impact under "Exceptional Items" in the current reporting period. <br /> <br /> The Company continues to monitor the finalization of Rules and clarifications from the Government on other aspects of the New Labour Codes and finalise the impact on the financial results as and when such clarifications are issued/ rules are notified. <br /> <br /> 3. Pursuant to the amendments introduced through the Finance Act, 2026, the Company would be eligible to set off up to 25% of its income tax liability against the unutilised MAT Credit balance available as at March 31, 2026, subject to migration from the existing tax regime to the concessional tax regime under Section 206 of the Income-tax Act, 2025, as applicable. Consequently, the Company has decided to opt for the said concessional tax regime. Accordingly, the deferred tax assets and liabilities have been remeasured using the revised enacted tax rates applicable under Section 206 of the Income-tax Act, 2025. <br /> <br /> 4. The figures for the quarter ended March 31, 2026 as reported in these unaudited standalone financial results are balancing figures between the audited figures for the full financial year ended March 31, 2026 and unaudited published year-to-date figures upto the end of the third quarter of the financial year ended March 31, 2026, which were subjected to limited review. <br /> <br /> 5. The Company publishes standalone financial results along with the consolidated financial results; hence the Company has disclosed the segment information in its consolidated financial results in accordance with Ind AS 108 " Operating Segment". <br /> <br /> 6. The figures for the previous year has been regrouped/ rearranged/reclassified wherever necessary to correspond with figures of current quarter. <br /> Other Expenses502141000Retail0Insitutional000Retail0Insitutional00000Retail0Insitutional0000Retail0Insitutional0000The Company publishes standalone financial results along with the consolidated financial results; hence the Company has disclosed the segment information in its consolidated financial results in accordance with Ind AS 108 " Operating Segment". Gain/ Loss) on Remeasument of Defined Benefit Plan-129000Gain / (Loss) on Fair Valuation of Equity Instruments-1300000-1429000-32000-1397000