Integrated Filing — IndAS



General information about company
Scrip Code 532493
NSE Symbol ASTRAMICRO
MSEI Symbol NOTLISTED
ISIN INE386C01029
Name of company ASTRA MICROWAVE PRODUCTS 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 13-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 Single segment
Description of single segment RF & Microwave Products
Start date and time of board meeting 13-Aug-2025   11:30:00
End date and time of board meeting 13-Aug-2025   15:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 1997250000
Other income 25154000
Total income 2022404000
2 Expenses
(a) Cost of materials consumed 1317530000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -253799000
(d) Employee benefit expense 325111000
(e) Finance costs 145936000
(f) Depreciation, depletion and amortisation expense 93442000
(f) Other Expenses
1 Repairs and maintenance - Plant and Machinery 28348000 28348000
2 Repairs and maintenance - Others 15668000 15668000
3 Travelling and conveyance 39535000 39535000
4 Power and fuel 15684000 15684000
5 Consumption of stores and spares 10165000 10165000
6 Legal and professional fees 17791000 17791000
7 Business promotion expenses 12009000 12009000
8 Miscellaneous expenses 8700000 8700000
9 Repairs and maintenance - Computers 8590000 8590000
10 Other Expenses 42362000 42362000
Total other expenses 198852000
Total expenses 1827072000
3 Total profit before exceptional items and tax 195332000
4 Exceptional items 0
5 Total profit before tax 195332000
6 Tax expense
7 Current tax 59161000
8 Deferred tax -11152000
9 Total tax expenses 48009000
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 147323000
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 15415000
16 Total profit (loss) for period 162738000
17 Other comprehensive income net of taxes 13971000
18 Total Comprehensive Income for the period 176709000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 162738000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 13971000
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 189890000
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 1.71
Diluted earnings (loss) per share from continuing operations 1.71
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 1.71
Diluted earnings (loss) per share from continuing and discontinued operations 1.71
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1.The Consolidated financial results includes the results of Astra Microwave Products Limited (the Company or the Holding Company), the following subsidiaries (collectively referred as the Group hereinunder), two joint ventures and one associate n(a) Bhavyabhanu Electronics Private Limited - Subsidiary n(b) Aelius Semiconductors Pte. Ltd. Singapore - Subsidiary n(c) Astra Private Limited (formerly known as Astra Foundation) - Subsidiary n(d) Astra Space Technologies Private Limited - Subsidiary n(e) Astra Rafael Comsys Private Limited - Joint venture n(f) Navictronics Private Limited - Joint venture n(g) Janyu Technologies Private Limited - Associate n2.The Consolidated financial results for the quarter and year ended June 30, 2025 are prepared in conformity with the recognition and measurement principles laid down in the Indian Accounting Standard 34 Interim Financial Reporting (Ind AS 34) prescribed under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. The above results were reviewed by the Audit Committee, considered and approved by the Board of Directors at its meeting held on August 13, 2025. n3.The Group and Joint Ventures has only one business segment i.e. it deals in Radio Frequency & Microwave products and hence segment wise reporting is not applicable. n4.The Group and Joint ventures have an order book of Rs. 2,236.19 crores as at June 30, 2025 which includes Rs. 166.67 crores pertaining to service orders. Orders booked during the quarter are Rs. 150.64 crores. n5.Figures for the quarter ended March 31, 2025 are the balancing figures between audited figures in respect of the full financial year and the unaudited published year-to-date figures up to the third quarter of the respective financial year. n6.The Board of the Directors of the Company at its meeting held on May 20, 2025 and the shareholders of the company at Extraordinary General Meeting held on June 13, 2025 has approved the allotment of up to 20,13,885 convertible warrants each convertible into, or exchangeable for, one fully paid up equity share of the Company, having a face value of Rs. 2, within the period of eighteen months in accordance with the applicable laws at a price of Rs. 864 aggregating up to Rs.173.99 crores (issue proceeds). nDuring the quarter ended June 30, 2025, the Company has received 25% of the issue proceeds i.e. 43.50 crores (Upfront monies) on June 23, 2025 and June 24, 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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 Remeasurements of post-employment benefit obligations 18700000 18700000
Total Amount of items that will not be reclassified to profit and loss 18700000
2 Income tax relating to items that will not be reclassified to profit or loss 4706000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations -23000 -23000
Total Amount of items that will be reclassified to profit and loss -23000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 13971000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Price Waterhouse Chartered Accountants LLP Yes 30-Nov-2026