Promoter Vinod Kumar Mariyappan confirmed that no new encumbrances were created on his shares or those held by Persons Acting in Concert (PAC) during the financial year ended March 31, 2026. This declaration ensures transparency regarding the shareholding status of the promoter and PACs. The disclosure was submitted to the National Stock Exchange of India Limited in accordance with regulatory requirements.

The submission was made under Regulation 31(4) of the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011. This regulation mandates the disclosure of any encumbrance on shares held by promoters or PACs to maintain transparency for shareholders. Mariyappan confirmed that neither he nor the PACs have made any direct or indirect encumbrances other than those previously disclosed.

The following table summarizes the key details of the disclosure:

The letter addressed to the Audit Committee of Apsis Aerocom Limited serves as a formal declaration for the company's records and regulatory compliance. The submission was dated April 6, 2026.

Apsis Aerocom Limited reported a net profit of ₹751.06 lakh for the financial year ended March 31, 2026, representing a 13.7% increase from ₹660.31 lakh in the prior year. Revenue from operations surged 49.5% to ₹3,064.52 lakh from ₹2,049.06 lakh in FY25. The company's board approved the audited financial results for the half year and financial year ended March 31, 2026 at a meeting held on May 28, 2026.

The company's total income for FY26 stood at ₹3,075.27 lakh, up from ₹2,057.04 lakh in the previous year. Total expenses increased to ₹2,045.43 lakh from ₹1,148.31 lakh. Profit before tax for the year was ₹1,029.84 lakh compared to ₹893.61 lakh in FY25. Basic earnings per share (EPS) for the year improved to ₹8.40 from ₹7.50 in the previous year.

Financial Performance

The statement of financial results highlights the following key metrics for the year ended March 31, 2026:

IPO and Fund Utilization

Apsis Aerocom successfully completed its Initial Public Offering (IPO), with equity shares listing on the SME Platform of NSE Emerge on March 18, 2026. The company raised gross proceeds of ₹3,577.20 lakh through the issue of 32,52,000 equity shares at a price of ₹110 per share. The net proceeds after deducting issue-related expenses were ₹3,093.50 lakh.

As of March 31, 2026, the company had utilized ₹455.00 lakh of the IPO proceeds, primarily towards IPO expenses. The balance of ₹3,122.20 lakh remains to be utilized for capital expenditure and general corporate purposes. The statutory auditors, M/s. YCRJ & Associates, confirmed there was no deviation or variation in the utilization of funds from the objects stated in the prospectus.

Balance Sheet and Cash Flows

The company's total assets as of March 31, 2026, stood at ₹6,317.64 lakh, a significant increase from ₹1,773.60 lakh in the previous year. This growth was largely driven by cash and cash equivalents, which rose to ₹3,650.51 lakh from ₹110.89 lakh. Shareholders' funds increased to ₹4,890.15 lakh from ₹1,021.58 lakh, supported by the infusion of share capital.

Cash flow from operating activities generated ₹703.51 lakh during the year, compared to ₹4.95 lakh in the previous year. Cash flow from financing activities was robust at ₹3,340.87 lakh, primarily due to the proceeds from the issuance of share capital amounting to ₹3,117.51 lakh.