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.

Aptech Limited has secured a work order worth ₹4.79 crores from a State Government body to conduct a skill development training program. The contract is domestic in nature, with execution estimated to commence in August 2026. This order reinforces the company's presence in the institutional business segment, providing training and assessment solutions for government bodies.

The disclosure was made pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and the company's Materiality Policy. The filing detailed that the contract includes specific terms and conditions, a statement of work, respective deliverables, service level agreements, and payment terms.

Aptech clarified that the promoter, promoter group, or group companies do not hold any interest in the entity that awarded the order. Furthermore, the transaction does not fall within related party transactions.

Key Details of the Order

The company operates through two main streams: Individual Training and Institutional Business. Under Individual Training, it offers career and professional training through brands such as Arena Animation, MAAC, and Lakmé Academy powered by Aptech. The Institutional Business segment includes training and assessment solutions for corporates and institutions.