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 |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
03-02-2026 |
| 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 |
Standalone |
| 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 speciality chemicals |
| Start date and time of board meeting |
03-02-2026 12:30:00 |
| End date and time of board meeting |
03-02-2026 13:16:00 |
| 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 |
| 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? |
Yes |
|
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 |
Standalone |
Standalone |
| 1 |
Income |
|
Revenue from operations |
25,714.00 |
70,119.30 |
|
Other income |
68.30 |
1,353.20 |
|
Total income |
25,782.30 |
71,472.50 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
12,383.50 |
38,008.80 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(1,029.50) |
(5,176.90) |
| (d) |
Employee benefit expense |
1,736.40 |
4,498.60 |
| (e) |
Finance costs |
257.20 |
763.40 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,572.60 |
4,381.40 |
| (f) |
Other Expenses |
| 1 |
Other expenses |
3,450.20 |
9,588.80 |
|
Total other expenses |
3,450.20 |
9,588.80 |
|
Total expenses |
18,370.40 |
52,064.10 |
| 3 |
Total profit before exceptional items and tax |
7,411.90 |
19,408.40 |
| 4 |
Exceptional items |
(233.80) |
(765.10) |
| 5 |
Total profit before tax |
7,178.10 |
18,643.30 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
1,511.00 |
3,759.40 |
| 8 |
Deferred tax |
471.20 |
1,316.60 |
| 9 |
Total tax expenses |
1,982.20 |
5,076.00 |
| 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 |
5,195.90 |
13,567.30 |
| 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 |
5,195.90 |
13,567.30 |
| 17 |
Other comprehensive income net of taxes |
(3.40) |
(25.00) |
| 18 |
Total Comprehensive Income for the period |
5,192.50 |
13,542.30 |
| 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 |
13,261.30 |
13,261.30 |
|
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 |
3.92 |
10.23 |
|
Diluted earnings (loss) per share from continuing operations |
3.92 |
10.23 |
| 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 |
3.92 |
10.23 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
3.92 |
10.23 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
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
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 |
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 |
4.50 |
33.40 |
| 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 |
(1.10) |
(8.40) |
| 5 |
Total Other comprehensive income |
(3.40) |
(25.00) |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| 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 |
Suresh I. Surana & Associates |
Yes |
31-12-2026 |
Statement on Deviation or Variation for proceeds of Public Issue, Rights
Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Amount in (Lakhs)
| Mode of Fund Raising |
QIP |
| Description of mode of fund raising
(Applicable in case of others is selected) |
|
| Date of Raising Funds |
22-06-2023 |
| Amount Raised |
75,000.00 |
| Report filed for Quarter ended |
31-12-2025 |
| 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 |
18,300.00 |
0.00 |
18,300.00 |
0.00 |
|
| 2 |
Funding capital expenditure for setting up of Manufacturing Facility 5 |
No |
33,000.00 |
0.00 |
33,000.00 |
0.00 |
|
| 3 |
Funding working capital requirements of the Company |
No |
4,500.00 |
0.00 |
4,500.00 |
0.00 |
|
| 4 |
General Corporate Purposes |
No |
17,050.00 |
17,061.40 |
17,061.40 |
0.00 |
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 |
03-02-2026 |
Format for Disclosing Outstanding Default on Loans and Debt Securities
Amount in (Lakhs)
<
| Sr. No. |
Particulars |
Amount |
Remarks |
| 1. |
Loans / revolving facilities like cash credit
from banks / financial institutions |
| A |
Total amount outstanding as on date |
35,644.30 |
|
| B |
Of the total amount outstanding, amount of default as on date |
0.00 |
|
| 2. |
Unlisted debt securities i.e. NCDs and NCRPS
|
| A |
Total amount outstanding as on date |
0.00 |
|
| B |
Of the total amount outstanding, amount of default as on date |
0.00 |
|
| 3. |
Total financial indebtedness of the listed entity including short-term
and long-term debt |
35,644.30 |
|