Aptech Limited has appointed M/s SAPSJ & Associates as its Cost Auditors for the financial year 2026-27. The Board of Directors approved the appointment on August 05, 2026, ensuring compliance with regulatory requirements for cost auditing under Indian corporate law. This procedural step ensures independent verification of the company’s manufacturing and service costs for the upcoming fiscal year.

The appointment was made pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ('SEBI LODR'). The Board also adhered to Part A of Schedule III of the SEBI LODR and SEBI Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026. These regulations mandate timely disclosure of auditor appointments to stock exchanges to maintain transparency.

M/s SAPSJ & Associates is a partnership firm of Cost Accountants holding Firm Registration No: 000445. The firm brings extensive expertise in cost audit, corporate finance, accounts, direct and indirect taxation, risk management, and project management. Their client portfolio includes major entities such as Falcon Marine Exports Limited, Western Electricity Supply Company of Orissa Limited, OHPCL, OPGCL, Ministry of Railway, NALCO, NTPC, RITES, and GAIL.

The company confirmed that M/s SAPSJ & Associates has no relationship with any of the Directors or Key Managerial Personnel of Aptech Limited. This independence is critical for an unbiased audit process. Shruti Kanvinde, Company Secretary (Membership no.: A38705), signed the disclosure submitted to both BSE Limited and National Stock Exchange of India Limited.

Regulatory Compliance and Disclosure

The disclosure was filed on August 05, 2026, following the Board meeting held on the same date. The filing includes all details required under the specified SEBI circulars. The company notified BSE Limited (Scrip Code: 532475) and NSE Limited (Symbol: APTECHT) via email to their respective compliance departments. This ensures that investors and stakeholders are informed of the change in audit oversight for the fiscal year ahead.

Aptech Limited's Board of Directors, at its meeting held on August 05, 2026, approved the unaudited financial results — both standalone and consolidated — for the quarter ended June 30, 2026. The results were reviewed by the Audit Committee and subjected to a limited review by statutory auditors Bansi S. Mehta & Co., Chartered Accountants. The board meeting commenced at 01:15 p.m. and concluded at 2:50 p.m.

Consolidated Financial Performance

On a consolidated basis, Aptech reported improved financial metrics for Q1 FY27. Revenue from operations grew to ₹13,374.62 lakh compared to ₹12,042.91 lakh in Q1 FY26, while total income (including other income) stood at ₹13,754.80 lakh against ₹12,528.16 lakh in the year-ago quarter. Net profit for the period rose to ₹764.55 lakh from ₹672.86 lakh in Q1 FY26. EBITDA improved to 91M rupees from 73M rupees in Q1 FY26, with the EBITDA margin expanding to 6.8% from 6.1% in the year-ago quarter. The following table summarises the key consolidated financial metrics:

Standalone Financial Performance

On a standalone basis, Aptech reported revenue from operations of ₹7,056.29 lakh for the quarter ended June 30, 2026, compared to ₹6,676.29 lakh in Q1 FY26. Profit before tax stood at ₹1,023.42 lakh, while net profit after tax was ₹757.19 lakh for the quarter. The standalone total comprehensive income for the period was ₹743.22 lakh.

Segment-Wise Performance

Aptech operates through two business segments — Retail and Institutional. Both segments recorded higher revenue in Q1 FY27 compared to the year-ago quarter. The Retail segment reported revenue of ₹10,210.97 lakh and segment results of ₹1,258.64 lakh, while the Institutional segment posted revenue of ₹3,163.65 lakh and segment results of ₹299.72 lakh for the quarter ended June 30, 2026.

Total segment assets as at June 30, 2026 stood at ₹42,238.59 lakh, while total segment liabilities were ₹19,236.38 lakh, resulting in net capital employed of ₹23,002.21 lakh.

Key Corporate Decisions

In addition to the financial results, the board approved several other matters at its August 05, 2026 meeting:

• Cost Auditor Appointment: M/s SAPSJ & Associates (Registration No. 000445) was appointed as Cost Auditor for FY 2026-27, as recommended by the Audit Committee, subject to shareholder approval at the ensuing Annual General Meeting.
• Annual Reports: Approval of the Draft Directors' Report, Management Discussion and Analysis Report, Business Responsibility and Sustainability Report, Corporate Governance Report, and Annual Financial Statement for the year 2025-26.

Notable Accounting Developments

The company adopted the concessional tax regime under Section 206 of the Income-tax Act, 2025, following amendments introduced through the Finance Act, 2026. Under this provision, Aptech 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. Accordingly, deferred tax assets and liabilities have been remeasured using the revised enacted tax rates. Additionally, the New Labour Codes — effective November 21, 2025 — resulted in a one-time increase in the provision for Compensated Leave Absences of ₹189.50 lakh on a standalone basis, recognised as an exceptional item in the year ended March 31, 2026.