Integrated Filing — IndAS



General information about company
Scrip Code 511076
NSE Symbol AEROENTER
MSEI Symbol NOTLISTED
ISIN INE065D01027
Name of company Aeroflex Enterprises 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 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-Aug-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 12-Aug-2025   16:00:00
End date and time of board meeting 12-Aug-2025   17:57:00
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 1344791000
Other income 75620000
Total income 1420411000
2 Expenses
(a) Cost of materials consumed 803970000
(b) Purchases of stock-in-trade 26260000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -55539000
(d) Employee benefit expense 159592000
(e) Finance costs 12565000
(f) Depreciation, depletion and amortisation expense 72725000
(f) Other Expenses
1 Other expenses 227985000 227985000
Total other expenses 227985000
Total expenses 1247558000
3 Total profit before exceptional items and tax 172853000
4 Exceptional items 0
5 Total profit before tax 172853000
6 Tax expense
7 Current tax 28641000
8 Deferred tax 0
9 Total tax expenses 28641000
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 144212000
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 144212000
17 Other comprehensive income net of taxes 1299000
18 Total Comprehensive Income for the period 145511000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 103160000
Total profit or loss, attributable to non-controlling interests 42351000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 103160000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 42351000
21 Details of equity share capital
Paid-up equity share capital 226170000
Face value of equity share capital 2
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 0.9
Diluted earnings (loss) per share from continuing operations 0.9
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 0.9
Diluted earnings (loss) per share from continuing and discontinued operations 0.9
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) nNotes n1The above results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on August 12 2025 The same have also been subjected to Limited Review by the Statutory Auditors and the Report does not have any impact on the above Results and Notes for the quarter ended June 30 2025 which needs to be explained n2 Segment information as per Ind AS 108 Operating Segments is disclosed in Annexure 1 n3 There is no exceptional item of income or expenses n4 In view of acquisitions and changes in the Companys shareholding in some of the subsidiaries the consolidated results for the current period are not strictly comparable with those of the previous period n5 The basic or diluted earning per share has been presented in accordance with Ind AS 33 Earning per share n6 The standalone financial results for the quarter ended June 30 2025 are summarised below and detailed financial results are available on Companys website www.satgroup.com and have been submitted to the BSE Limited (www.bseindia.com) and National Stock Exchange Limited (www.nseindia.com) where the equity shares of the Company are listed n7 These consolidated financial results are available on the Companys website viz www.satgroup.in and on the websites of BSE Limited www.bseindia.com and National Stock Exchange Limited www.nseindia.com n7 Figures for the previous periods have been re-grouped or re-classified to conform to the figures of the current periods n8 This statement is as per Regulation 33 of the SEBl Listing Obligations and Disclosure Requirements Regulations 2015



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 Flexible Income 295773000 295773000
2 Flexible Flow Solution 814879000 814879000
3 Engineering Services 214925000 214925000
4 Financing 24176000 24176000
Total Segment Revenue 1349753000
Less: Inter segment revenue 4962000 4962000
Revenue from operations 1344791000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Flexible Income 474000 474000
2 Flexible Flow Solution 67074000 67074000
3 Engineering Services 41812000 41812000
4 Financing 4414000 4414000
Total Profit before tax 113774000
i. Finance cost 13612000 13612000
ii. Other Unallocable Expenditure net off Unallocable income -72691000 -72691000
Profit before tax 172853000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Flexible Income 1205350000 1205350000
2 Flexible Flow Solution 4852970000 4852970000
3 Engineering Services 954716000 954716000
4 Financing 2948290000 2948290000
Total Segment Asset 9961326000 9961326000
Un-allocable Assets 216737000 216737000
Net Segment Asset 10178063000 10178063000
4 Segment Liabilities
Segment Liabilities
1 Flexible Income 370181000 370181000
2 Flexible Flow Solution 902313000 902313000
3 Engineering Services 296710000 296710000
4 Financing 228456000 228456000
Total Segment Liabilities 1797660000 1797660000
Un-allocable Liabilities 0 0
Net Segment Liabilities 1797660000 1797660000
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
1 Re-measurement gains (losses) on Shares of Securities and shares 582000 582000
Total Amount of items that will not be reclassified to profit and loss 582000
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference in translating the financial instatement of foreign operations 717000 717000
Total Amount of items that will be reclassified to profit and loss 717000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 1299000