Integrated Filing — IndAS



General information about company
Scrip Code 543534
NSE Symbol AETHER
MSEI Symbol NOTLISTED
ISIN INE0BWX01014
Name of company Aether Industries Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 02-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-Apr-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Manufacturing of chemicals
Start date and time of board meeting 02-May-2025   14:30:00
End date and time of board meeting 02-May-2025   15:34:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated 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 2401960000 8386900000
Other income 50690000 416420000
Total income 2452650000 8803320000
2 Expenses
(a) Cost of materials consumed 1727300000 5072030000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -495790000 -606190000
(d) Employee benefit expense 107330000 427950000
(e) Finance costs 51320000 129330000
(f) Depreciation, depletion and amortisation expense 130070000 450140000
(f) Other Expenses
1 Other expenses 266620000 1081470000
Total other expenses 266620000 1081470000
Total expenses 1786850000 6554730000
3 Total profit before exceptional items and tax 665800000 2248590000
4 Exceptional items -28460000 -118740000
5 Total profit before tax 637340000 2129850000
6 Tax expense
7 Current tax 76530000 380160000
8 Deferred tax 57840000 165500000
9 Total tax expenses 134370000 545660000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 502970000 1584190000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 502970000 1584190000
17 Other comprehensive income net of taxes 80000 -3720000
18 Total Comprehensive Income for the period 503050000 1580470000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 502980000 1584180000
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 503050000 1580470000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 1325900000 1325900000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 20932960000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.79 11.95
Diluted earnings (loss) per share from continuing operations 3.79 11.95
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3.79 11.95
Diluted earnings (loss) per share from continuing and discontinued operations 3.79 11.95
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) 1. The above audited standalone financial results have been reviewed by the Audit Committee and thereafter approved and taken on record by the Board of Directors in their respective meetings held on May 2, 2025. These audited standalone financials results of the Company are prepared in accordance with Indian Accounting Standards referred to as Ind AS as prescribed under Section 133 of the Companies Act, 2013 read with Companies Indian Accounting Standards Rules, 2015 as amended from time to time and the provisions of the Companies Act, 2013. n n2. The Statutory Auditors of the Company have conducted audit of the above consolidated financial results of the Company for the quarter and year ended March 31, 2025. An unqualified opinion has been issued by them thereon. n n3. The consolidated results of the Company are available on the Company's website, www.aether.co.in and also on the website of the BSE Limited, www.bseindia.com and National Stock Exchange of India Limited, www.nseindia.com, where the shares of the Company are listed. n n4. The Company has single segment of manufacturing of Speciality Chemicals and Intermediates and there are no other segments. n n5. The equity shares and basic diluted earnings per share for the comparative period quarter and year ended March 31, 2024 has been presented in accordance with Ind AS 33 Earnings per share. n n6. During Q3 of FY 24, a fire broke our at Manufacturing Facility 2 of the Company, located in GIDC, Sachin, Surat. The Company had intimated the loss of Fixed Assets, Stock and Loss of Profit to the insurance company. The process of assessing the actual physical damage to the fixed assets like plant and machinery, equipment, office equipment, furniture & fixtures etc. owing to the fire is still being assessed and hence no effect of any loss due to fire is accounted towards fixed assets in the quarter and year ended March 31, 2025. The Company has received a claim of Rs. 112.46 million towards claim for loss of stocks. The further assessment of claims is in progress and the Company is confident to get the same settled from insurance company in FY 25 26. n n7. The exceptional items mentioend in the above financial results during the quarter and year ended March 31, 2025 are in the nature of excess Insurance Premium due to the Insurance Claim and other related expenses. n n8. Previous period's / year's figures have been regrouped / reclassified wherever necessary to confirm with the current period's / year's classification / discloser.



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


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 9439040000
Capital work-in-progress 3553730000
Investment property 0
Goodwill 0
Other intangible assets 7710000
Intangible assets under development 79550000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 2100000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 57770000
Total non-current financial assets 59870000
Deferred tax assets (net) 0
Other non-current assets 1920560000
Total non-current assets 15060460000
2 Current assets
Inventories 3968660000
Current financial asset
Current investments 0
Trade receivables, current 2886200000
Cash and cash equivalents 173710000
Bank balance other than cash and cash equivalents 2224040000
Loans, current 16870000
Other current financial assets 274680000
Total current financial assets 5575500000
Current tax assets (net) 0
Other current assets 1837570000
Total current assets 11381730000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 26442190000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1325900000
Other equity 20932960000
Total equity attributable to owners of parent 22258860000
Non controlling interest
Total equity 22258860000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 148090000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 0
Total non-current financial liabilities 148090000
Provisions, non-current 0
Deferred tax liabilities (net) 528220000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 676310000
Current liabilities
Current financial liabilities
Borrowings, current 1825290000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 221140000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1054540000
Total Trade payable 1275680000
Other current financial liabilities 138870000
Total current financial liabilities 3239840000
Other current liabilities 265610000
Provisions, current 1570000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 3507020000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 4183330000
Total equity and liabilites 26442190000
Disclosure of notes on assets and liabilities



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-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated 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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated 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 -100000 4970000
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 20000 -1250000
5 Total Other comprehensive income 80000 -3720000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 2129850000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -533950000
Adjustments for decrease (increase) in trade receivables, current -557450000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -492340000
Adjustments for decrease (increase) in other non-current assets 129330000
Adjustments for other financial assets, non-current 135400000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 240330000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 236820000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 450140000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -2690000
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -10270000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -404680000
Net cash flows from (used in) operations 1725170000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 380160000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1345010000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 0
Purchase of property, plant and equipment 3043960000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -1478980000
Net cash flows from (used in) investing activities -4522940000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 12830000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 139110000
Repayments of borrowings 0
Payments of lease liabilities -25280000
Dividends paid 0
Interest paid -104050000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -262130000
Net cash flows from (used in) financing activities 19140000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -3158790000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents -3158790000
Cash and cash equivalents cash flow statement at beginning of period 5556540000
Cash and cash equivalents cash flow statement at end of period 2397750000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
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 Birju S. Shah and Associates Yes 31-Dec-2027