APM Industries Limited reported a net profit of ₹444 lakh for the quarter ended June 30, 2026 (Q1FY26), reversing a net loss of ₹62 lakh recorded in Q1FY25. The turnaround was driven by a contraction in total expenses to ₹6,340 lakh from ₹7,339 lakh year-ago, despite an 11% decline in revenue from operations to ₹6,441 lakh. Profit before tax stood at ₹186 lakh, compared to a loss of ₹83 lakh in the corresponding period of the previous fiscal year.

The Board of Directors approved the unaudited financial results on August 07, 2026, pursuant to Regulation 33 read with Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Chaturvedi & Partners, the statutory auditors, issued a limited review report on the results, confirming that the statement is free of material misstatement and complies with Indian Accounting Standard 34 "Interim Financial Reporting" (Ind AS).

Financial Performance Overview

Revenue from operations decreased to ₹6,441 lakh in Q1FY26, down from ₹7,235 lakh in Q1FY25. However, cost efficiency measures helped preserve margins. Cost of materials consumed dropped significantly to ₹3,834 lakh from ₹3,413 lakh, while employee benefits expenses rose slightly to ₹1,234 lakh from ₹1,148 lakh. Other income increased sharply to ₹85 lakh from ₹21 lakh in the prior year quarter.

The company’s earnings per share (EPS) stood at ₹2.05 in Q1FY26, improving from a loss of ₹0.29 per share in Q1FY25. Paid-up equity share capital remained unchanged at ₹432 lakh.

What the Numbers Show

The most notable aspect of APM Industries’ Q1FY26 performance is the divergence between revenue decline and profitability improvement. While top-line growth contracted by 11%, the bottom line swung from a loss to a profit primarily due to expense compression and tax benefits. Total expenses fell by nearly ₹1,000 lakh year-on-year, outpacing the revenue drop. Additionally, deferred tax credits of ₹312 lakh contributed significantly to the net profit figure, highlighting that the profitability surge was partly aided by non-operational tax adjustments rather than pure operational margin expansion alone.

APM Industries Limited has accepted the resignation of Ram Niwas Sharma, who served as the company's Technical Advisor and a member of its Senior Management Personnel. Sharma's resignation becomes effective at the close of business hours on July 31, 2026, following a resignation letter dated July 28, 2026. The company disclosed that Sharma is stepping down due to health reasons.

The intimation was issued pursuant to Regulation 30 read with Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The disclosure also references SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026. Neha Goel, Company Secretary & Compliance Officer, signed the communication on behalf of the company.

Resignation Details

The following table outlines the key details of the personnel change as provided in the filing:

Sharma addressed his resignation letter to the Managing Director of Orient Syntex in Bhiwadi. In the letter, he stated that he was unable to continue his services due to health issues and requested to be relieved from his duties by July 31, 2026. He expressed gratitude to the senior management and colleagues for their support and opportunities during his tenure.

The company confirmed that this intimation is being disseminated on its official website. No replacement for Sharma has been announced in this filing.