Aptech Limited Approves Q1 FY2026 Financial Results, Appoints Cost Auditor for FY 2026-27

Aptech Limited Approves Q1 FY2026 Financial Results, Appoints Cost Auditor for FY 2026-27​

Aptech Limited released its unaudited financial results for the quarter ended June 30, 2026. The Board of Directors approved these consolidated and standalone results, along with the Draft Directors' Report, Management Discussion and Analysis Report, and the Annual Financial Statement for the fiscal year 2025-26. Furthermore, the company approved the appointment of M/s SAPSJ & Associate as Cost Auditor for the financial year 2026-27.

The Board meeting, held on August 05, 2026, reviewed and sanctioned the unaudited results, which were subjected to limited review by Statutory Auditors.

Financial Performance Snapshot (Q1 FY2026)​

Aptech Limited reported consolidated revenue of 13,374.62 lakh for the quarter ended June 30, 2026. The company achieved a Profit/Loss before Tax of 1,030.79 lakh and a Profit/(Loss) for the Period of 750.70 lakh.

The unaudited standalone results showed revenue at 7,252.23 lakh, with a Profit / (Loss) before Tax of 1,023.42 lakh and a final profit of 743.22 lakh for the quarter.

The summarized figures from both consolidated and standalone unaudited financial results are presented below:

Key Board and Appointment Details​

In addition to approving the financial outcomes, the Board took several key actions:

• Cost Auditor Appointment: M/s SAPSJ & Associate was appointed as the Cost Auditor for FY 2026-27. This appointment was recommended by the Audit Committee, with audit fees subject to shareholder approval at the forthcoming Annual General Meeting.
• Document Approval: The Board approved draft documents including the Directors' Report, Management Discussion and Analysis Report, Business Responsibility and Sustainability Report, Corporate Governance Report, and the Annual Financial Statement for 2025-26.

Subsidiary Overview (Consolidated)​

The consolidated financial results reflect the performance of multiple subsidiaries. The entities whose results are included in the statement include:

Auditor’s Review and Notable Items​

The Independent Auditors provided a limited review report on both the consolidated and standalone unaudited financial results.

Regarding exceptional items noted in the reports:

• Nigerian Exchange Fluctuations: Exceptional item included foreign exchange gains/losses arising from the Nigerian currency (Naira) fluctuations, which were previously linked to regulatory changes by Nigeria's central bank.
• New Labour Codes Impact: The companies recognized a one-time impact of the New Labour Codes. Specifically, the consolidated results noted an estimated one-time increase in the provision for Compensated Leave Absences of 7,240.44 lakh for the financial year ended March 31, 2026.

Furthermore, concerning tax compliance and methodology:

• Tax Regime: The Holding Company is eligible to set off up to 25% of its income tax liability against the unutilised MAT Credit balance available as at March 31, 2026, following amendments introduced through the Finance Act, 2026.
• Accounting Compliance: Both consolidated and standalone results were prepared in accordance with Indian Accounting Standards (Ind AS) 34, "Interim Financial Reporting." The management certified that these results are not material to the Group's overall standing when viewed against the limited review procedures conducted.

APTECHT Stock Price Movement​

Today, Aptech Limited shares edged higher in post-market trading, settling at ₹98.77 after gaining 5.00%. The stock traded within an intraday range of ₹93.50 to ₹98.77 and saw a total traded volume of 158,831 shares.