APM industries Limited has submitted its quarterly confirmation certificate to BSE Limited for the quarter ended March 31, 2026, in compliance with regulatory requirements under SEBI Depositories Regulations.

Regulatory Compliance Submission

The company filed the confirmation certificate on April 03, 2026, pursuant to Regulation 74(5) of the Securities and Exchange Board of India (Depositories and Participants) Regulations, 2018. Company Secretary Neha Goel signed the submission letter digitally, ensuring proper documentation of the regulatory filing.

Certificate Details and Verification

Skyline Financial Services Private Limited, serving as the company's Registrar and Share Transfer Agent, issued the confirmation certificate dated April 01, 2026. The certificate addresses the dematerialization process of physical share certificates received from depository participants during the quarter.

The certification confirms two critical compliance aspects:

• Securities comprised in the certificates have been listed on the stock exchange where previously issued securities are listed
• Physical certificates have been properly verified, mutilated, cancelled, and the depository name substituted in records as registered owner within the mandated 15-day period

Stakeholder Communication

APM Industries Limited copied the submission to both major depositories in India - Central Depository Services (India) Limited and National Securities Depository Limited. This ensures comprehensive communication across the securities depository ecosystem and maintains transparency in regulatory compliance.

The quarterly submission reflects the company's commitment to maintaining proper regulatory compliance and ensuring smooth functioning of its securities dematerialization processes as required under SEBI guidelines.

APM Industries Limited announced its unaudited financial results for the quarter and nine months ended December 31, 2025, following a board meeting held on February 11, 2026. The yarn manufacturing company demonstrated improved profitability despite facing revenue challenges during the quarter.

Quarterly Financial Performance

The company's financial performance for Q3 FY26 showed mixed results with revenue declining year-over-year but profitability returning to positive territory.

Nine-Month Performance Analysis

For the nine months ended December 31, 2025, APM Industries showed significant improvement in overall profitability compared to the previous year.

Cost Structure and Operational Efficiency

The company's expense management showed improvement during the quarter. Total expenses for Q3 FY26 were Rs. 6,723 lakhs compared to Rs. 7,938 lakhs in Q3 FY25. Key expense components included:

• Cost of materials consumed: Rs. 4,110 lakhs (Q3 FY26) vs Rs. 4,292 lakhs (Q3 FY25)
• Employee benefit expenses: Rs. 1,344 lakhs vs Rs. 1,337 lakhs
• Other expenses: Rs. 1,445 lakhs vs Rs. 1,361 lakhs
• Finance costs: Reduced to Rs. 10 lakhs from Rs. 20 lakhs

Exceptional Items and Tax Position

The company reported exceptional items of Rs. 61 lakhs in Q3 FY26, representing provision towards past period's employee benefits liability pursuant to notification of New Labour Codes effective November 21, 2025. Current tax expense for the quarter was Rs. 15 lakhs, with the company also benefiting from MAT credit entitlement of Rs. 6 lakhs.

Business Operations and Outlook

APM Industries Limited operates primarily in yarn manufacturing and selling within India. The company maintains its registered office in Bhiwadi, Rajasthan, and corporate office in New Delhi. The financial results were reviewed by the Audit Committee and approved by the Board of Directors, with statutory auditors Chaturvedi & Partners conducting a limited review of the results. The paid-up equity share capital remained stable at Rs. 432 lakhs with a face value of Rs. 2 per share.