Integrated Filing — IndAS



General information about company

Scrip Code 544527
NSE Symbol ATLANTAELE
MSEI Symbol NOTLISTED
ISIN INE0Z4F01028
Name of company ATLANTA ELECTRICALS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 11-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Half yearly
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 Manufacturing of Transformers and Allied Products
Start date and time of board meeting 11-11-2025   16:00:00
End date and time of board meeting 11-11-2025   16:16:00
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 Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

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 01-04-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 63,207.37 63,207.37
Other income 398.76 398.76
Total income 63,606.13 63,606.13
2 Expenses
(a) Cost of materials consumed 53,150.22 53,150.22
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (7,896.19) (7,896.19)
(d) Employee benefit expense 1,711.30 1,711.30
(e) Finance costs 2,006.25 2,006.25
(f) Depreciation, depletion and amortisation expense 785.87 785.87
(f) Other Expenses
1 Other Expenses 5,885.05 5,885.05
Total other expenses 5,885.05 5,885.05
Total expenses 55,642.50 55,642.50
3 Total profit before exceptional items and tax 7,963.63 7,963.63
4 Exceptional items 0.00 0.00
5 Total profit before tax 7,963.63 7,963.63
6 Tax expense
7 Current tax 2,050.00 2,050.00
8 Deferred tax 289.98 289.98
9 Total tax expenses 2,339.98 2,339.98
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 5,623.65 5,623.65
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 5,623.65 5,623.65
17 Other comprehensive income net of taxes 32.91 32.91
18 Total Comprehensive Income for the period 5,656.56 5,656.56
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 5,656.56 5,656.56
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 5,656.56 5,656.56
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 1,537.93 1,537.93
Face value of equity share capital 2 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 15.68 15.68
Diluted earnings (loss) per share from continuing operations 15.68 15.68
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 15.68 15.68
Diluted earnings (loss) per share from continuing and discontinued operations 15.68 15.68
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 Unaudited results (Standalone and Consolidated) have been prepared in accordance with Indian Accounting Standards (‘IND AS) notified under section 133 of the companies Act 2013, read together with relevant rules issued there under and other accounting principles generally accepted in India. 2. The above financial results (Standalone and Consolidated) were reviewed and recommended by the Audit Committee on November 11, 2025 and subsequently approved by the Board of Directors at its meeting held on November 11, 2025. 3. The Company is primarily engaged in manufacturing of power and special duty transformers and therefore there is only one reportable segment. 4. The equity shares of the Company were listed on BSE Limited (BSE) and National Stock Exchange of India Limited (NSE) with effect from September 29, 2025, pursuant to an Initial Public Offering (IPO) of 5311825 equity shares of face value of Rs. 2 each at a price of Rs. 754 per share, aggregating to Rs. 68734.14 Lakhs (OFS amounting to Rs 28734.15 Lakhs and Fresh Issue amounting to Rs 39999.99 Lakhs). Subsequent to the completion of the IPO, the equity shares of the Company were admitted to dealings on the BSE Limited (BSE) under Scrip Code: 544527 and National Stock Exchange of India Limited (NSE) under Symbol: ATLANTAELE (Collectively Stock Exchange's). The status of utilization of IPO Proceeds as on 30 September 2025 is as under: Sr. No Object as disclosed in Offer Document Amount disclosed in the Offer Document Actual amount utilised Un Utilised amount Remarks 1 Re-payment/ pre-payment, in full or in part, of certain outstanding borrowings availed by our Company 791.20 - 791.20 2 Funding working capital requirements of our Company 2,100.00 593.70 1,506.30 Used for Vendor Payment 3 General corporate purposes 850.30 - 850.30 Total 3,741.50 593.70 3,147.80 5. The Figure for the Preceeding 3 months ended 31st March 2025 are the balancing figures between the audited figures in respect of the full finanical year 31st March 2025 and year to date figure upto the third quarter of the relevant financial year. 6. The above results of the Company are available on the Company's website www.aetrafo.com and also on www.bseindia.com and www.nseindia.com. 7. On June 13, 2025, the company signed an agreement for the acquisition of 90% of the share capital of M/s. Atlanta Trafo Private Limited (Formerly known as BTW-Atlanta Transformers India Private Limited (“BTW”)) for a consideration of Rs. 16,441.73 lakhs. On11th August 2025 i.e. on completion of the said acquisition, the company has completed acquistion of 100% of the equity share capital of Atlanta Trafo Private Limited (Formely know as BTW-Atlanta Transformers India Private Limited (“BTW”)), thereby making it a wholly owned subsidiary. This quarter onwards, accordingly the subsidiary has been considered for the purpose consolidation in accordance with requirements of Ind AS 110 and figures of the previous quarters accordingly are not comparable.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 43,905.29
Capital work-in-progress 2,933.76
Investment property
Goodwill 2,564.61
Other intangible assets 18.20
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 1,296.15
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 1,582.27
Total non-current financial assets 2,878.42
Deferred tax assets (net) 0.00
Other non-current assets 1,695.45
Total non-current assets 53,995.73
2 Current assets
Inventories 38,529.85
Current financial asset
Current investments 0.00
Trade receivables, current 21,070.35
Cash and cash equivalents 36,031.35
Bank balance other than cash and cash equivalents 6,387.68
Loans, current 0.00
Other current financial assets 905.00
Total current financial assets 64,394.38
Current tax assets (net) 0.00
Other current assets 4,882.15
Total current assets 1,07,806.38
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 1,61,802.11
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,537.93
Other equity 76,652.84
Total equity attributable to owners of parent 78,190.77
Non controlling interest 0.00
Total equity 78,190.77
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 28,054.92
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 0.00
Total non-current financial liabilities 28,054.92
Provisions, non-current 67.30
Deferred tax liabilities (net) 2,576.46
Deferred government grants, Non-current 0.00
Other non-current liabilities 171.07
Total non-current liabilities 30,869.75
Current liabilities
Current financial liabilities
Borrowings, current 7,672.02
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 3,045.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 30,767.96
Total Trade payable 33,812.96
Other current financial liabilities 3,672.04
Total current financial liabilities 45,157.02
Other current liabilities 6,000.41
Provisions, current 593.93
Current tax liabilities (Net) 990.23
Deferred government grants, Current 0.00
Total current liabilities 52,741.59
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 83,611.34
Total equity and liabilites 1,61,802.11
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-04-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
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

Amount in (Lakhs)

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 01-04-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
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
1 Equity Instruments through other Comprehensive Income 3291000 3291000
Total Amount of items that will not be reclassified to profit and loss 32.91
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 0.00 0.00
5 Total Other comprehensive income 32.91 32.91



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2,006.25
Adjustments for decrease (increase) in inventories (16,983.67)
Adjustments for decrease (increase) in trade receivables, current 14,051.74
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (9,548.92)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (314.24)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 2,782.81
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 3,325.21
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 665.26
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (9.19)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 1,663.51
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 32.91
Adjustments for dividend income (1.25)
Adjustments for interest income (306.71)
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 49.14
Other adjustments for non-cash items (314.28)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (2,285.51)
Net cash flows from (used in) operations 5,678.12
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (1,899.94)
Net cash flows from (used in) operating activities 3,778.18
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 18,050.58
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 6,064.12
Proceeds from sales of investment property 0.00
Purchase of investment property 1,203.62
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 4.84
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 1.25
Interest received 306.71
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 245.49
Net cash flows from (used in) investing activities (24,769.71)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 106.24
Proceeds from issuing other equity instruments 37,309.08
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 21,623.90
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 2,006.26
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (46.82)
Net cash flows from (used in) financing activities 56,986.14
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 35,994.61
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 35,994.61
Cash and cash equivalents cash flow statement at beginning of period 36.73
Cash and cash equivalents cash flow statement at end of period 36,031.34