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Company Information

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APTECH LTD.

19 September 2025 | 12:00

Industry >> IT Training Services

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ISIN No INE266F01018 BSE Code / NSE Code 532475 / APTECHT Book Value (Rs.) 41.88 Face Value 10.00
Bookclosure 16/05/2025 52Week High 228 EPS 3.29 P/E 39.42
Market Cap. 752.01 Cr. 52Week Low 107 P/BV / Div Yield (%) 3.10 / 3.47 Market Lot 1.00
Security Type Other

ACCOUNTING POLICY

You can view the entire text of Accounting Policy of the company for the latest year.
Year End :2025-03 

2. Material Accounting Policies

a. Basis of Preparation

These financial statements of the Company have
been prepared in accordance with Indian Accounting
Standards (Ind AS) as per the Companies (Indian
Accounting Standards) Rules, 2015 as amended and
notified under Section 133 of the Companies Act, 2013
(the 'Act') and other relevant provisions of the Act.

These financial statements are prepared on an
accrual basis under the historical cost convention
or amortised cost, except for the following material
items that have been measured at fair value as
required by relevant Ind AS:

• Certain financial assets that are measured at fair
value;

• Net Defined benefit (asset)/liability - fair value of
plan assets less present value of defined benefit
obligations;

• Share Based payments - at fair value

These financial statements are presented in Indian
Rupees (INR), which is also the Company's functional
currency and all amounts are rounded off to the
nearest lakhs (INR '00,000) upto two decimals, except
when otherwise indicated.

b. Property, Plant and Equipment (PPE)

PPE is recognised when it is probable that future
economic benefits associated with the item will
flow to the Company and the cost of the item can be
measured reliably.

PPE (other than Freehold land and Capital Work-in¬
progress) are stated at cost less accumulated depreciation
and accumulated impairment losses, if any.

The initial cost of an asset comprises its purchase
price, non-refundable purchase taxes and any costs

directly attributable to bringing the asset into the
location and condition necessary for it to be capable
of operating in the manner intended by management.

Subsequent costs are included in the asset's
carrying amount or recognised as a separate asset,
as appropriate, only when it is probable that future
economic benefits associated with the item will flow
to the Company and the cost of item can be measured
reliably. The carrying amount of any component
accounted for as separate asset is recognised when
replaced. All other repairs and maintenance are
charged to the Statement of Profit and Loss during
the reporting period in which they are incurred.

Freehold land is carried at historical cost less
impairment loss, if any.

The carrying amount of an item of PPE is derecognised
upon disposal or when no future economic benefit is
expected to arise from its continued use. Any gain or
loss arising on the derecognition of an item of PPE is
determined as the difference between the net disposal
proceeds and the carrying amount of the item and is
recognised in Statement of Profit and Loss.

Depreciation method, Estimated useful lives and
residual value

Depreciation on PPE is provided over their estimated
useful lives on a straight line basis from the date the
same are ready for intended use. Useful life of PPE
is in accordance with that prescribed in Schedule II,
except in respect of the following items of PPE which
is based on technical evaluation:

ii. Depreciation on Furniture and Fixtures which are
installed at leasehold premises is provided over
lease period. On other Furniture and Fixtures,
the estimated useful life is considered to be that
of 5 years.

iii. Depreciation on PPE added/disposed off during
the year is provided on
pro-rata basis with
reference to the date of addition/disposal.

iv. Items of PPE which has cost of ' 5,000 or less
are depreciated fully in the year of purchase/
capitalisation.

v. The estimated useful lives, residual values and
depreciation method are reviewed at the end
of each reporting period, while the effect of
any change in estimate is accounted for on a
prospective basis.

c. Intangible Assets

Intangible assets are recognised only if it is probable
that the future economic benefits that are attributable
to that asset will flow to the Company and the cost of
the item can be measured reliably. Intangible assets
are stated at cost less accumulated amortisation
and accumulated impairment losses, if any. Directly
attributable costs, that are capitalised as part of the
software include employee costs and an appropriate
portion of relevant expenses.

Intangible Assets Under Development

Intangible assets under development: Expenses
incurred on in-house development of courseware
and products are shown as Intangible asset under
development till the asset is ready to use. Intangible
assets under development are recognised when the
Company can demonstrate:

• Technical feasibility of completing the intangible
asset so that if will be available for use or sale;

• Its intention to complete the asset;

• Its ability to use of sell the asset;

• How the asset will generate probable future
economic benefits; and

• The availability of adequate resources to
complete the development.

Amortisation

Intangible assets are amortised over their respective
individual estimated useful lives on a straight-line
basis, from the date they are available for use, as
under:

Computer Software and Contents with a finite useful
life using the straight-line method over the 3 years
from the date they are available for use or based on
its consumption pattern, as applicable.

The estimated useful life and amortisation method
are reviewed at the end of each reporting period, while
the effect of any change in estimate being accounted
for on a prospective basis.

d. Impairment of Non-financial Assets

At the end of each reporting period, the Company
reviews the carrying amounts of its tangible and
intangible assets to determine whether there is any
indication that those assets may have been impaired.
If any such indication exists, the recoverable amount,

which is the higher of its value in use or its fair value
less costs of disposal, of the asset or cash-generating
unit, as the case may be, is estimated and impairment
loss (if any) is recognised and the carrying amount is
reduced to its recoverable amount.

In assessing the value in use, the estimated future
cash flows are discounted to their present value using
a pre-tax discount rate that reflects current market
assessments of the time value of money and the risks
specific to the asset for which the estimates of future
cash flows have not been adjusted.

Intangible assets with indefinite useful lives and
intangible assets not yet available for use are tested
for impairment at least annually, and whenever there
is an indication that the asset may be impaired.

An impairment loss is recognised immediately in
the Statement of Profit and Loss. When impairment
subsequently reverses, the carrying amount of the
asset is increased to the revised estimate of its
recoverable amount, but upto the amount that would
have been determined, had no impairment loss
been recognised for that asset or cash generating
unit. A reversal of an impairment loss is recognised
immediately in the Statement of Profit and Loss.

e. Inventories

Inventories consists of educational course material
valued at the lower of cost or net realisable value.
Cost of such material are determined on Weighted
Average basis.

f. Employee Share Based payments

Equity-settled share-based payments to employees
and others providing similar services are measured
at the fair value of the equity instruments at the date
of grant.

The fair value determined at the grant date of the
equity-settled Share Based Payments is expensed on
a straight-line basis over the vesting period, based on
the Company's estimate of equity instruments that
will eventually vest, with a corresponding increase
in equity. At the end of each reporting period, the
Company revises its estimate of the number of
equity instruments expected to vest. The impact
of the revision of the original estimates, if any, is
recognised in Statement of Profit and Loss such that
the cumulative expense reflects the revised estimate,
with a corresponding adjustment to the equity-settled
employee benefits reserve.