Aptech Q2 FY27: Revenue Rs 147.68 cr, PAT Rs 9.19 cr

What the numbers show

• Revenue rose 9.5% while total expenses rose 6.2%.
• Other expenses accounted for Rs 7.69 cr of the Rs 7.94 cr rise in total expenses (96%).
• Other expenses took 78.8% of revenue, against 80.6% a year earlier.

• Basis: consolidated quarterly income statement for Q2FY27 in the investor presentation ("Consolidated Quarterly Income Statement").
• Period reported: quarter ended 30 September 2026 (Q2FY27).
• Comparative period: quarter ended 30 September 2025 (Q2FY26).

Key consolidated P&L lines (Q2FY27 vs Q2FY26)

• Income from Operations: Rs 147.68 cr vs Rs 134.88 cr
• Add: Other Income: Rs 3.91 cr vs Rs 4.25 cr
• Total Income from Operations: Rs 151.59 cr vs Rs 139.13 cr
• Total Expenditure: Rs 135.19 cr vs Rs 127.25 cr
• Purchases of stock-in-trade: Rs 0.93 cr vs Rs 0.45 cr
• Changes in Inventories of stock-in-trade: Rs -0.72 cr vs Rs 0.02 cr
• Employee benefits expenses: Rs 18.55 cr vs Rs 18.04 cr
• Other Expenses: Rs 116.42 cr vs Rs 108.73 cr
• EBITDA: Rs 16.40 cr vs Rs 11.89 cr
• EBITDA Margin: 10.8% vs 8.5%
• Less: Depreciation & Amortisation: Rs 2.17 cr vs Rs 2.05 cr
• EBIT: Rs 14.23 cr vs Rs 9.84 cr
• Less: Finance Costs: Rs 0.47 cr vs Rs 0.65 cr
• Profit Before Tax (excl. Ex. Items): Rs 13.76 cr vs Rs 9.19 cr
• Exceptional Items: Rs -2.05 cr vs Rs - lakh (no amount reported for Q2FY26)
• Profit Before Tax (incl. Ex. Items): Rs 11.70 cr vs Rs 9.19 cr
• Less: Tax Expense: Rs 2.52 cr vs Rs 2.74 cr
• Net Profit (Reported): Rs 9.19 cr vs Rs 6.46 cr
• PAT Margin (Reported): 6.1% vs 4.6%
• EPS (in Rs.): Rs 1.58 vs Rs 1.11

According to the consolidated quarterly income statement in the investor presentation, Aptech’s consolidated income from operations for Q2FY27 (quarter ended 30 September 2026) increased to Rs 147.68 cr from Rs 134.88 cr in Q2FY26. Including other income of Rs 3.91 cr (vs Rs 4.25 cr a year earlier), total income from operations rose to Rs 151.59 cr from Rs 139.13 cr.

Total expenditure for the quarter was Rs 135.19 cr, up from Rs 127.25 cr in the corresponding quarter last year. Within this, employee benefits expenses moved to Rs 18.55 cr from Rs 18.04 cr, while other expenses increased to Rs 116.42 cr from Rs 108.73 cr. Purchases of stock-in-trade were Rs 0.93 cr compared with Rs 0.45 cr, and changes in inventories of stock-in-trade were reported at Rs -0.72 cr versus Rs 0.02 cr in Q2FY26.

EBITDA for Q2FY27 stood at Rs 16.40 cr against Rs 11.89 cr in the year-ago quarter, with the EBITDA margin shown at 10.8% compared with 8.5%. After depreciation and amortisation of Rs 2.17 cr (Rs 2.05 cr a year earlier) and finance costs of Rs 0.47 cr (Rs 0.65 cr in Q2FY26), profit before tax excluding exceptional items was Rs 13.76 cr versus Rs 9.19 cr.

The statement shows an exceptional items line of Rs -2.05 cr for Q2FY27, with no amount reported for Q2FY26. After exceptional items, profit before tax including exceptional items was Rs 11.70 cr, compared with Rs 9.19 cr in the corresponding quarter. Tax expense was Rs 2.52 cr versus Rs 2.74 cr a year earlier, leading to a reported net profit of Rs 9.19 cr for Q2FY27, up from Rs 6.46 cr in Q2FY26. Reported PAT margin is shown at 6.1% compared with 4.6%, and EPS (in Rs.) at Rs 1.58 versus Rs 1.11.