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 Standalone
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2025-01-17
Indicate Company website link for updated RPT policy of the Company https://aether.co.in/wp-content/uploads/2022/08/RPT-Policy.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
No instance during the reporting period



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 Standalone Standalone
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 2146630000 7885180000
Other income 56080000 443160000
Total income 2202710000 8328340000
2 Expenses
(a) Cost of materials consumed 1592480000 4736050000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -490300000 -600410000
(d) Employee benefit expense 106770000 425240000
(e) Finance costs 24910000 102250000
(f) Depreciation, depletion and amortisation expense 116410000 427970000
(f) Other Expenses
1 Other expenses 263420000 1069590000
Total other expenses 263420000 1069590000
Total expenses 1613690000 6160690000
3 Total profit before exceptional items and tax 589020000 2167650000
4 Exceptional items -28460000 -118740000
5 Total profit before tax 560560000 2048910000
6 Tax expense
7 Current tax 76530000 380160000
8 Deferred tax 54830000 147850000
9 Total tax expenses 131360000 528010000
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 429200000 1520900000
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 429200000 1520900000
17 Other comprehensive income net of taxes 70000 -3720000
18 Total Comprehensive Income for the period 429270000 1517180000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
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 20925780000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.24 11.47
Diluted earnings (loss) per share from continuing operations 3.24 11.47
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 3.24 11.47
Diluted earnings (loss) per share from continuing and discontinued operations 3.24 11.47
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 standalone 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 standalone results of the Company are available on the Companys 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 & 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 2526. 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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 8534770000
Capital work-in-progress 3330700000
Investment property 0
Goodwill 0
Other intangible assets 7540000
Intangible assets under development 65400000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 1002580000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 51920000
Total non-current financial assets 1054500000
Deferred tax assets (net) 0
Other non-current assets 1537840000
Total non-current assets 14530750000
2 Current assets
Inventories 3864850000
Current financial asset
Current investments 0
Trade receivables, current 2640160000
Cash and cash equivalents 173700000
Bank balance other than cash and cash equivalents 2223810000
Loans, current 361640000
Other current financial assets 274660000
Total current financial assets 5673970000
Current tax assets (net) 0
Other current assets 1542230000
Total current assets 11081050000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 25611800000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1325900000
Other equity 20925780000
Total equity attributable to owners of parent 22251680000
Non controlling interest
Total equity 22251680000
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) 499530000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 647620000
Current liabilities
Current financial liabilities
Borrowings, current 1197310000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 214870000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 926550000
Total Trade payable 1141420000
Other current financial liabilities 137570000
Total current financial liabilities 2476300000
Other current liabilities 234650000
Provisions, current 1550000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 2712500000
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 3360120000
Total equity and liabilites 25611800000
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 Standalone Standalone
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 Standalone Standalone
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 30000 -1250000
5 Total Other comprehensive income 70000 -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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 2048910000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 102250000
Adjustments for decrease (increase) in inventories -452460000
Adjustments for decrease (increase) in trade receivables, current -340950000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -395840000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 112360000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 203180000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 208410000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 427970000
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) -148040000
Net cash flows from (used in) operations 1900870000
Dividends received 0
Interest paid 0
Interest received -344060000
Income taxes paid (refund) 380160000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1176650000
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 2840860000
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 344060000
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -1651050000
Net cash flows from (used in) investing activities -4147850000
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 -94730000
Repayments of borrowings 0
Payments of lease liabilities 25280000
Dividends paid 0
Interest paid 76970000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -3340000
Net cash flows from (used in) financing activities -187490000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -3158690000
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 -3158690000
Cash and cash equivalents cash flow statement at beginning of period 5556200000
Cash and cash equivalents cash flow statement at end of period 2397510000





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 & Associates Yes 31-Dec-2027


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Mode of Fund Raising QIP
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 22-Jun-2023
Amount Raised 7500000000
Report filed for Quarter ended 31-Mar-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable CRISIL Ratings Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation N.A.
Comments of the Audit Committee after review None
Comments of the auditors, if any None
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Funding capital expenditure for the expansion at Manufacturing Facility 3 No 1830000000 0 1231620000 0
2 Funding capital expenditure for setting up of Manufacturing Facility 5 No 3300000000 0 1602110000 0
3 Funding working capital requirements of the Company No 450000000 0 450000000 0
4 General Corporate Purposes No 1705000000 1706140000 1706140000 0 The estimated QIP expenses at the time of filing of placement document was Rs. 215 Million whereas after, meeting all the QIP expenses, the same has come to Rs. 212.80 Million in this year. Remaining Rs. 1.06 Million is payable towards the QIP expenses, in the next year and will be maintained in the monitoring account. Hence, the surplus of Rs. 1.14 Million from issue expenses is added to the GCP, hence cost of GCP is revised from Rs. 1,705 Million as mentioned in the Placement Document to Rs. 1,706.14 Million.


Signatory Details

Name of signatory Faiz Arif Nagariya
Designation of person Chief Financial Officer
Place Surat
Date 02-May-2025




Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Aether Industries Limited Ashwin Jayantilal Desai Promoter Managing Director Remuneration 14950000 Subject to revision at the end of the Financial Year 8650000 1050000 1050000
2 Aether Industries Limited Purnima Ashwin Desai Promoter Whole Time Director Remuneration 14950000 Subject to revision at the end of the Financial Year 8650000 1050000 1050000
3 Aether Industries Limited Rohan Ashwin Desai Promoter Whole Time Director Remuneration 19480000 Subject to revision at the end of the Financial Year 10490000 1500000 1500000
4 Aether Industries Limited Aman Ashwinbhai Desai Promoter Whole Time Director Remuneration 22420000 Subject to revision at the end of the Financial Year 12970000 1580000 1580000
5 Aether Industries Limited Kamalvijay Ramchandra Tulsian Chairman Non Executive Director Any other transaction Sitting fee 2000000 None 150000 0 0
6 Aether Industries Limited Ishita Surendra Manjrekar Non Executive Director Any other transaction Sitting fee 2000000 None 120000 0 0
7 Aether Industries Limited Jeevan Lal Nagori Independent Director Any other transaction Sitting fee 2000000 None 130000 0 0
8 Aether Industries Limited Arun Brijmohan Kanodiya Independent Director Any other transaction Sitting fee 2000000 None 180000 0 0
9 Aether Industries Limited Leja Satish Hattiangadi Independent Director Any other transaction Sitting fee 2000000 None 120000 0 0
10 Aether Industries Limited Rajkumar Mangilal Borana Independent Director Any other transaction Sitting fee 2000000 None 120000 0 0
11 Aether Industries Limited Amol Arvindrao Kulkarni Independent Director Any other transaction Sitting fee 2000000 None 130000 0 0
12 Aether Industries Limited Jitendra Popatlal Vakharia Independent Director Any other transaction Sitting fee 2000000 None 130000 0 0
13 Aether Industries Limited Faiz Arif Nagariya Chief Financial Officer Remuneration 7000000 None 3500000 490000 490000
14 Aether Industries Limited Chitrarth Rajan Parghi Company Secretary & Compliance Officer Remuneration 1000000 None 560000 80000 80000
15 Aether Industries Limited James William Ringer Chief Technology Officer Remuneration 20000000 None 8350000 1390000 1390000
16 Aether Industries Limited Payal Rohan Desai Relative of the Director Purchase of goods or services 2500000 None 900000 150000 150000
17 Aether Industries Limited Kamalvijay Ramchandra HUF Relative of the Director Purchase of goods or services 4800000 None 400000 200000 200000
18 Aether Industries Limited Pramiladevi Kamalvijay Tulsian Relative of the Director Purchase of goods or services 4800000 None 400000 200000 200000
19 Aether Industries Limited Sunanda Speciality Coatings Private Limited Directorship held by Director of the Entity Purchase of goods or services 50000000 None 39040000 5640000 7210000
20 Aether Industries Limited Globe Enviro Care Limited Directorship held by Director of the Entity Purchase of goods or services 150000000 None 27230000 5640000 7210000
21 Aether Industries Limited Aether Foundation Directorship held by Director of the Entity Any other transaction Provision of funds for CSR initiatives 27650000 None 920000 0 0
22 Aether Industries Limited James William Ringer Chief Technology Officer Any other transaction Payment for ESOP None 1000000 0 0
23 Aether Industries Limited Faiz Arif Nagariya Chief Financial Officer Any other transaction Payment for ESOP None 370000 0 0
24 Aether Industries Limited Chitrarth Rajan Parghi Company Secretary & Compliance Officer Any other transaction Payment for ESOP None 50000 0 0
25 Aether Industries Limited Aether Speciality Chemicals Limited Wholly Owned Subsidiary Company Loan 1500000000 As per prevailing Rate of Interest 110320000 0 110320000 Loan 0.085 1 Year, subject to renewal Unsecured As per the main Object of WoS.
26 Aether Industries Limited Kamalvijay Ramchandra HUF Relative of the Director Purchase of fixed assets 57210000 None 57210000 0 0
27 Aether Industries Limited Pramiladevi Kamalvijay Tulsian Relative of the Director Purchase of fixed assets 57210000 None 57210000 0 0
Total value of transaction during the reporting period 349300000