This is the third in a series of works devoted to constructing virtual structure sheaves and K-theoretic invariants in moduli theory. The central objects of study are almost perfect obstruction theories, introduced by Y.-H. Kiem and the author as the appropriate notion in order to define invariants in K-theory for many moduli stacks of interest, including generalized K-theoretic Donaldson–Thomas invariants. In this paper, we prove virtual Riemann–Roch theorems in the setting of almost perfect obstruction theory in both the non-equivariant and equivariant cases, including cosection localized versions. These generalize and remove technical assumptions from the virtual Riemann–Roch theorems of Fantechi–Göttsche and Ravi–Sreedhar. The main technical ingredients are a treatment of the equivariant K-theory and equivariant Gysin map of sheaf stacks and a formula for the virtual Todd class.