APSISAERO2025-10-012026-03-31APSISAERO2026-03-31APSISAERO2025-03-31APSISAERO2025-04-012026-03-31APSISAERO2025-10-012026-03-31in-capmkt:OtherExpenses1MemberAPSISAERO2025-04-012026-03-31in-capmkt:OtherExpenses1MemberAPSISAERO2026-03-31OtherCurrentLiabilitiesDomain1APSISAERO2026-03-31OtherNoncurrentAssetsDomain1APSISAERO2025-10-012026-03-31RelatedPartyTransactionDomain1APSISAERO2025-09-30RelatedPartyTransactionDomain1APSISAERO2026-03-31RelatedPartyTransactionDomain1APSISAERO2025-10-012026-03-31RelatedPartyTransactionDomain2APSISAERO2025-09-30RelatedPartyTransactionDomain2APSISAERO2026-03-31RelatedPartyTransactionDomain2APSISAERO2025-10-012026-03-31RelatedPartyTransactionDomain3APSISAERO2025-09-30RelatedPartyTransactionDomain3APSISAERO2026-03-31RelatedPartyTransactionDomain3APSISAERO2025-10-012026-03-31RelatedPartyTransactionDomain4APSISAERO2025-09-30RelatedPartyTransactionDomain4APSISAERO2026-03-31RelatedPartyTransactionDomain4APSISAERO2025-10-012026-03-31RelatedPartyTransactionDomain5APSISAERO2025-09-30RelatedPartyTransactionDomain5APSISAERO2026-03-31RelatedPartyTransactionDomain5APSISAERO2025-10-012026-03-31RelatedPartyTransactionDomain6APSISAERO2025-09-30RelatedPartyTransactionDomain6APSISAERO2026-03-31RelatedPartyTransactionDomain6APSISAERO2025-10-012026-03-31RelatedPartyTransactionDomain7APSISAERO2025-09-30RelatedPartyTransactionDomain7APSISAERO2026-03-31RelatedPartyTransactionDomain7APSISAERO2025-10-012026-03-31RelatedPartyTransactionDomain8APSISAERO2025-09-30RelatedPartyTransactionDomain8APSISAERO2026-03-31RelatedPartyTransactionDomain8APSISAERO2025-10-012026-03-31RelatedPartyTransactionDomain9APSISAERO2025-09-30RelatedPartyTransactionDomain9APSISAERO2026-03-31RelatedPartyTransactionDomain9APSISAERO2025-10-012026-03-31AuditorDomain1APSISAERO2026-03-31Statement1APSISAERO2025-10-012026-03-31Statement1APSISAERO2026-03-31StatementDynamic1I1Statement1APSISAERO2026-03-31StatementDynamic1I2Statement1APSISAERO2026-03-31StatementDynamic1I3Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares000000APSISAERONOTLISTEDINE1OOJ01011APSIS AEROCOM LIMITEDSMEEquity2025-04-012026-03-312026-05-282026-05-23INRLakhsHalf YearlyYearlySingle segmentManufacturer of precision mechanical components2026-05-2815:30:002026-05-2816:30:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-03-18https://apsisaerocom.com/wp-content/uploads/2025/09/11.-Policy-on-Materiality-of-Related-Party-Transactions.pdftrue1falseThere is no default on loans and debt securities.2025-10-012026-03-31AuditedStandalone169940000655000170595000575300000-34120003017200018340005286000186710001100810006051400006051400006051400015580000250100018081000424330000004243300042433000120519000104.754.75Textual Information(1) <BR> 2025-04-012026-03-31AuditedStandalone30645200010750003075270001077820000-77480005860300027130009983000332100002045430001029840000102984000010298400026323000155500027878000751060000007510600075106000120519000103684960008.48.4Other Expenses18671000Other Expenses3321000012051900036849600004890150000018119000402000002854000249930002372900016027000314300004745700035710000108600001177560006317640001230000002330001232330000343660001005800016765700004141700040273000365051000017366000464107000631764000Notes: <BR> <BR> 1. The Audited Financial Result of APSIS AEROCOM LIMITED (" The Company") for the half year and year ended on March 31,2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 28, 2026. <BR> <BR> 2. These Financial results have been prepared in accordance Accounting standards (AS) as prescribed under section 133 of the Companies Act 2013 read with Rule 7 of the Companies (Accounts) Rules, 2014 and in terms of SEBI Regulations as amended, and other recognized accounting practices and policies, to the extent applicable. <BR> <BR> 3. The statement of investors compliant during the year ended on March 31, 2026 are as under : <BR> <BR> Particular No of Invetsors <BR> Complaints pending at the beginning of the period Nil <BR> Complaints received during the period Nil <BR> Complaints disposed of during the period Nil <BR> Complaints unresolved at the end of the period Nil <BR> <BR> 4. The company is operating under single segment hence the reporting responsibility under segment reporting is not applicable to us <BR> <BR> 5. The company successfully completed its Initial Public Offering (IPO), and the equity shares listed on the SME Platform of Emerge NSE ("NSE SME") on March 18, 2026. Accordingly the Financial results for the half year and year ended March 31, 2026, have been prepared in compliance with the provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. <BR> <BR> 6. The Company undertook an Initial Public Offering (IPO) comprising 32,52,000 fully paid-up equity shares of face value Rs 10 at an Issue price of Rs 110 per share, including a share premium of Rs 100 per equity share, aggregating to Rs 3577.2 Lakhs. The said Equity shares were allotted on March 16, 2026 and were subsequently listed on the NSE Emerge Platform on March 18, 2026. <BR> <BR> 7. There has been no deviation or variation in utilization of proceeds raised through IPO from objects stated in the Prospectus dated March 16, 2026. <BR> <BR> 8. Earning per share is calculated on weighted average number of shares outstanding over the reporting period. <BR> <BR> 9. The Company has received an amount of Rs 3577.20 lakhs gross proceeds from the Fresh IPO Issue of equity shares dated March 16, 2026. <BR> The Net Proceeds after deducting issue related expenses, are proposed to be utilized as stated in the objects of the issue, and the utilization <BR> thereof is summarized below. <BR> ( Rs in Lakhs) <BR> Objects as stated in the Offer document Projected Utilization in the offer document Actual utilization of funds till March 31, 2026 Balanced amount to be utilized Deviation and Variation, if any <BR> Capital Expenditure towards purchase of machinery 2702.01 - 2702.01 Not Applicable <BR> General Corporate Purpose 391.49 - 391.49 Not Applicable <BR> Issue related Expenses 483.7 455 28.7 Not Applicable <BR> Total 3577.2 455 3122.2 <BR> <BR> 10. The figures of the previos year have been regrouped/reclassified, wherever necessary, to confirm classification in current half year/ year. <BR> <BR> Other Current Liabilities35710000other non current assets100580002713000998300000000-41000539000013194000-13222000-261600001900600013522000283000169730003016700013315100000-91500018278000-43607000703510000070351000000000002509000641110000000000915000000-6068700000-60687000311751000002504900000271300000334087000003340870003437510000343751000677000344428000Apsis Aerocom Limited******Basavaraju KS******Director and KMPLoan200000000000Not Applicable200000000000449133067000249133167000Loan0.UnsecuredWorking capitalNet repayment of loanApsis Aerocom Limited******Mihir Kumar Pradhan******Director and KMPLoan353458600000Not Applicable353458600000538833067000185374476000Loan0.UnsecuredWorking capitalNet repayment of loanApsis Aerocom Limited******Vinod Kumar M******Director and KMPLoan52224200000Not Applicable52224200000207482113000155257913000Loan0.UnsecuredWorking capitalNet repayment of loanApsis Aerocom Limited******Basavaraju KS******Director and KMPRemuneration526000000000Not Applicable5260000000001332000000028793900000Apsis Aerocom Limited******Mihir Kumar Pradhan******Director and KMPRemuneration418000000000Not Applicable4180000000001132870000023872000000Apsis Aerocom Limited******Vinod Kumar M******Director and KMPRemuneration406000000000Not Applicable4060000000001292470000023184000000Apsis Aerocom Limited******Acuity Engineering******Proprietorship concern owner by DirectorSale of goods or services7490000000Not Applicable74900000002025-08-1674900000003943710000047526328000Apsis Aerocom Limited******Shashidhar K N******Chief Financial OfficerRemuneration151500000000Not Applicable151500000000826780000011218500000Apsis Aerocom Limited******Saloni Jayati******Company Secretary & Compliance OfficerRemuneration76500000000Not Applicable76500000000584820000060150000002191172800000AuditedtrueM/S. YCRJ & Associatestrue2026-09-30Public Issues2026-03-11357720000000002026-03-31falsefalseThe Audit Committee has reviewed that there was no deviation/variation in the use of funds raised from the Initial Public Offer.Basavaraju Kankatte ShivakumarManaging DirectorBangalore2026-05-28Capital Expenditure towards purchase of machineryNo270201000000General Corporate PurposeNo39149000000IPO ExpensesNo483700000455000000