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 19-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 12-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Single segment
Description of single segment Manufacturing of Transformers and Allied Products
Start date and time of board meeting 19-01-2026   13:00:00
End date and time of board meeting 19-01-2026   14:25:00
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

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 47,181.98 1,10,389.35
Other income 411.05 809.82
Total income 47,593.03 1,11,199.17
2 Expenses
(a) Cost of materials consumed 40,705.33 93,855.55
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (8,509.33) (16,405.52)
(d) Employee benefit expense 1,280.17 2,991.46
(e) Finance costs 2,052.33 4,058.59
(f) Depreciation, depletion and amortisation expense 898.78 1,684.65
(f) Other Expenses
1 Other Expenses 4,574.75 10,459.81
Total other expenses 4,574.75 10,459.81
Total expenses 41,002.03 96,644.54
3 Total profit before exceptional items and tax 6,591.00 14,554.63
4 Exceptional items (112.90) (112.90)
5 Total profit before tax 6,478.10 14,441.73
6 Tax expense
7 Current tax 2,327.62 4,377.62
8 Deferred tax (183.57) 106.42
9 Total tax expenses 2,144.05 4,484.04
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 4,334.05 9,957.69
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 4,334.05 9,957.69
17 Other comprehensive income net of taxes (25.24) 7.68
18 Total Comprehensive Income for the period 4,308.81 9,965.37
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
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 0.00 0.00
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 24.17 18.51
Diluted earnings (loss) per share from continuing operations 24.17 18.51
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 24.17 18.51
Diluted earnings (loss) per share from continuing and discontinued operations 24.17 18.51
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) Notes:- – 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 January 19, 2026 and subsequently approved by the Board of Directors at its meeting held on January 19, 2026. –– 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) & National Stock Exchange of India Limited (NSE) with effect from September 29, 2025, pursuant to an Initial Public Offering (IPO) of 53,11,825 equity shares of face value of Rs. 2 each at a price of Rs. 754 per share, aggregating to Rs. 68,734.14 Lakhs (OFS amounting to Rs. 28,734.15 Lakhs and Fresh Issue amounting to Rs. 39,999.99 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 31 December 2025 is as under: (Rs. in Lakhs) 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 1,899.24 200.76 Used for Vendor Payment 3. General corporate purposes 850.30 850.30 - Used for repayment of BTW acquisition loan Total 3,741.50 3,540.74 200.76 – 5. The figures for the nine months period ended 31st December 2024 are the balancing figures between the audited figures for the FY ended 31st March 2025 and figures reported in respect of quarter ended 31st March 2025. – Further, the figures for the quarter ended 31st December 2024 are balancing figures between figures for the nine months period derived as above and figures for the six month period reported in DRHP filed during the last year. – 6. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Group has assessed and disclosed the incremental impact of these changes on the basis of legal opinion obtained and the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Group has presented such incremental impact as “Statutory impact of new Labour Codes” under “Exceptional Items” in the consolidated interim statement of profit and loss for the period ended December 31, 2025. The incremental impact consisting of gratuity of Rs. 60.65 lakhs, compensated absences of Rs. 46.58 lakhs and bonus of Rs. 5.67 lakhs primarily arises due to change in wage definition. The Group continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. 7. 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.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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 Remeasurements of the defined benefit plans (49.73) (49.73)
2 Equity Instruments through Other Comprehensive Income 24.49 57.41
Total Amount of items that will not be reclassified to profit and loss (25.24) 7.68
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 (25.24) 7.68