| Scrip Code | 544634 |
|---|---|
| NSE Symbol | AEQUS |
| MSEI Symbol | NOTLISTED |
| ISIN | INE947N01017 |
| Name of company | AEQUS 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 | 29-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 21-01-2026 |
| 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 | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 29-01-2026 14:15:00 |
| End date and time of board meeting | 29-01-2026 15:30:00 |
| 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 |
| 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 | 32,617.30 | 86,333.30 | |
| Other income | 905.70 | 3,744.40 | |
| Total income | 33,523.00 | 90,077.70 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 12,851.90 | 36,141.30 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (132.10) | (1,675.60) |
| (d) | Employee benefit expense | 5,606.20 | 14,882.00 |
| (e) | Finance costs | 2,076.60 | 5,651.60 |
| (f) | Depreciation, depletion and amortisation expense | 3,503.70 | 9,219.20 |
| (f) | Other Expenses | ||
| 1 | Impairment losses/(reversals) on financial assets | 1.70 | 24.30 |
| 2 | Other Expenses | 11,387.50 | 28,487.20 |
| Total other expenses | 11,389.20 | 28,511.50 | |
| Total expenses | 35,295.50 | 92,730.00 | |
| 3 | Total profit before exceptional items and tax | (1,772.50) | (2,652.30) |
| 4 | Exceptional items | (1,524.70) | (1,186.40) |
| 5 | Total profit before tax | (3,297.20) | (3,838.70) |
| 6 | Tax expense | ||
| 7 | Current tax | 1,345.50 | 2,444.70 |
| 8 | Deferred tax | (377.90) | (350.30) |
| 9 | Total tax expenses | 967.60 | 2,094.40 |
| 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 | (4,264.80) | (5,933.10) |
| 12 | Profit (loss) from discontinued operations before tax | (3.10) | (32.40) |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | (3.10) | (32.40) |
| 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 | (4,267.90) | (5,965.50) |
| 17 | Other comprehensive income net of taxes | (284.60) | (2,911.50) |
| 18 | Total Comprehensive Income for the period | (4,552.50) | (8,877.00) |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | (4,268.20) | (5,965.80) | |
| Total profit or loss, attributable to non-controlling interests | 0.30 | 0.30 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | (4,552.80) | (8,877.30) | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.30 | 0.30 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 67,066.60 | 67,066.60 | |
| Face value of equity share capital | 10 | 10 | |
| 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 | -0.7 | -1 | |
| Diluted earnings (loss) per share from continuing operations | -0.7 | -1 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | -0.01 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | -0.01 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | -0.7 | -1.01 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -0.7 | -1.01 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Kindly note that the basic and diluted earnings per equity share for discontinued operations for the quarter ended December 31, 2025 is (0.00). However, due to a technical limitation/system error, the figure is automatically being reflected as 0.00. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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) | |||||||
| 1 | Aerospace | 26,846.80 | 74,242.10 | ||||
| 2 | Consumer | 5,770.50 | 12,091.20 | ||||
| Total Segment Revenue | 32,617.30 | 86,333.30 | |||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | 32,617.30 | 86,333.30 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Aerospace | 6,331.70 | 18,027.70 | ||||
| 2 | Consumer | (1,585.00) | (3,096.00) | ||||
| Total Profit before tax | 4,746.70 | 14,931.70 | |||||
| i. Finance cost | 2,076.60 | 5,651.60 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 6,934.90 | 15,213.20 | |||||
| Profit before tax | (4,264.80) | (5,933.10) | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Aerospace | 1,80,398.40 | 1,80,398.40 | ||||
| 2 | Consumer | 1,46,645.00 | 1,46,645.00 | ||||
| Total Segment Asset | 3,27,043.40 | 3,27,043.40 | |||||
| Un-allocable Assets | (19,835.40) | (19,835.40) | |||||
| Net Segment Asset | 3,07,208.00 | 3,07,208.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Aerospace | 90,060.90 | 90,060.90 | ||||
| 2 | Consumer | 85,867.20 | 85,867.20 | ||||
| Total Segment Liabilities | 1,75,928.10 | 1,75,928.10 | |||||
| Un-allocable Liabilities | (21,815.60) | (21,815.60) | |||||
| Net Segment Liabilities | 1,54,112.50 | 1,54,112.50 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | For the details of amount mentioned at Other Unallocable expenditure net off unallocable income, please refer the Financial Results filed in pdf format |
|---|
| 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 post-employment benefit obligations | 62.30 | 62.70 |
| Total Amount of items that will not be reclassified to profit and loss | 62.30 | 62.70 | |
| 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 | ||
| 1 | Exchange differences on translating financial results of foreign operations | (346.90) | (2,974.20) |
| Total Amount of items that will be reclassified to profit and loss | (346.90) | (2,974.20) | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (284.60) | (2,911.50) |
| 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 | BSR & Co. LLP | Yes | 31-07-2028 | ||
|---|---|---|---|---|---|