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Aplab Ltd. - Quarterly/Annual Result Disclosures and Notes dated 30 Jun 2025

Auditor and Management Disclosures and Notes for the quarterly results dated 30 Jun 2025

1. The above results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at the meeting held on 14th August 2025
2. The Statement of standalone financial results has been prepared in accordance with the Companies (Indian Accounting Standards) Rules,2015, (Ind AS) prescribed under Section 133 of the Companies Act,2013 and other recognised accounting practices and policies to the extent applicable.
3. The format for unaudited quarterly results as prescribed in SEBI's Circular CIR/CFD/CMD/15 dated 30th November 2015 has been modified to comply with the requirements of SEBI's circular dated 5th July, 2016, Ind AS and Schedule III (Division II ) to the Companies Act, 2013, which are applicable to Companies that are required to comply with Ind AS
4. The Company is engaged in the manufacture and provision of business continuity and automation. The Company’s solutions include professional power electronics and associated software control and monitoring systems, and also business test and process automation software systems. This range of products and solutions fall within a single segment. It is the considered view of Management that the Company has no reportable segments envisaged in the accounting standard (Ind. AS108) “Segment Reporting” issued by the Institute of Chartered Accountants of India.
5. There were no complaints from investors that were unresolved as on 30th June 2025. During the Quarter under review the Company received no complaints from investors.
6. The Auditors have expressed concern in their report for non-payment of various liabilities on time. Attempts are being made by management to rectify situation at the earliest by monetizing the properties at various locations to repay the liabilities along with reduction in operating costs.
7. The figures for the quarter ended March 31, 2025, are the balancing figures between audited figures in respect of the full financial year and the unaudited published year to date figures upto the third quarter of that year.