Aplab Ltd. - Quarterly/Annual Result Disclosures and Notes dated 30 Jun 2026

1 The above results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at the meeting held
on 30th July, 2026.
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 Effective November 21, 2025, the Government of India consolidated 29 existing labour regulations into four Labour codes, namely,
The Code on Wages, 2019, The Industrial Relations Code, 2020, The Code on Social Security, 2020 and the Occupational Safety,
Health and Working Conditions Code, 2020, collectively referred to as the 'New Labour Codes', The New Labour Codes has resulted
in a one-time material increase in provision for employee benefits on account of recognition of past service costs. Based on the
requirements of New Labour Codes and the ICAI clarification, the Company has assessed and accounted the estimated incremental
impact of 58.66 lakhs for the year ended March 31, 2026.
4 Figures for the quarter ended March 31, 2026 represent the difference between audited figures for the full financial year ended
March 31, 2026 and the limited reviewed figures for the nine months period ended December 31, 2025.
5 The format for audited 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.
6 The Company is engaged in the business / operations of manufacture, sale and servicing of professional electronic equipment
Though the Company has a range of products, they all fall within the single segment of electronic equipment. It is considered view
of the 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.
7 There were no complaints from investors that were unresolved as on 30th June 2026. During the Quarter under review the
Company has not received any complaints from investors.
8 The above financial results are also available on our website www.aplab.com.