Integrated Filing — IndAS



General information about company
Scrip Code 543743
NSE Symbol SAH
MSEI Symbol NOTLISTED
ISIN INE035801013
Name of company SAH POLYMERS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 01-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 01-Aug-2025   15:30:00
End date and time of board meeting 01-Aug-2025   16:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 296988000
Other income 14694000
Total income 311682000
2 Expenses
(a) Cost of materials consumed 154287000
(b) Purchases of stock-in-trade 24034000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 692000
(d) Employee benefit expense 22433000
(e) Finance costs 6066000
(f) Depreciation, depletion and amortisation expense 6399000
(f) Other Expenses
1 Other Expenses 88442000 88442000
Total other expenses 88442000
Total expenses 302353000
3 Total profit before exceptional items and tax 9329000
4 Exceptional items 0
5 Total profit before tax 9329000
6 Tax expense
7 Current tax 225000
8 Deferred tax 989000
9 Total tax expenses 1214000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 8115000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 8115000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 8115000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 8042000
Total profit or loss, attributable to non-controlling interests 73000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 257960000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.31
Diluted earnings (loss) per share from continuing operations 0.31
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.31
Diluted earnings (loss) per share from continuing and discontinued operations 0.31
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) The figures for the quarter ended 31ST March 2025 are the balancing figures between the audited figures in respect of the full financial year and the year to date figures upto the third quarter of the financial year n nNotes n n1 The above results have been reviewed by the audit committee and approved by the board of directors at its meeting held on August 01 2025 The same have also been subjected to limited review by the statutory auditors n2 There is no Exceptional items n3 Segment Information as per Ind AS 108 operating segments is disclosed in Annexure 1 n4 This statement is as per Regulation 33 of the SEBl Listing Obligations and Disclosure Requirements Regulations 2015 n5 These consolidated financial results are available on the Company website viz www.sahpolymers.com and on the websites of National Stock Exchange Limited www.nseindia.com and BSE Limited www.bseindia.com n6 The name of the Company has been changed to Aeroflex Neu Limited with effect from 07th July 2025



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Manufacturing- Flexible packaging 362794000 362794000
2 Others 2166000 2166000
3 Inter-segment 0 0
Total Segment Revenue 364960000
Less: Inter segment revenue 67972000 67972000
Revenue from operations 296988000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Manufacturing- Flexible packaging -477000 -477000
2 Others 1254000 1254000
3 Inter-segment 0 0
Total Profit before tax 777000
i. Finance cost 6142000 6142000
ii. Other Unallocable Expenditure net off Unallocable income -14694000 -14694000
Profit before tax 9329000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Manufacturing- Flexible packaging 1210832000 1210832000
2 Others 84750000 84750000
3 Inter-segment -16670000 -16670000
Total Segment Asset 1278912000 1278912000
Un-allocable Assets 0 0
Net Segment Asset 1278912000 1278912000
4 Segment Liabilities
Segment Liabilities
1 Manufacturing- Flexible packaging 386851000 386851000
2 Others 28500000 28500000
3 Inter-segment -16670000 -16670000
Total Segment Liabilities 398681000 398681000
Un-allocable Liabilities 0 0
Net Segment Liabilities 398681000 398681000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income