Integrated Filing — IndAS



General information about company

Scrip Code 543743
NSE Symbol AERONEU
MSEI Symbol NOTLISTED
ISIN INE035801013
Name of company AEROFLEX NEU 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 28-01-2026
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 03-02-2026   15:30:00
End date and time of board meeting 03-02-2026   16:45:00
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



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 3,088.40 9,510.49
Other income 40.57 353.15
Total income 3,128.97 9,863.64
2 Expenses
(a) Cost of materials consumed 1,465.62 5,053.34
(b) Purchases of stock-in-trade 136.78 413.65
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 112.65 94.28
(d) Employee benefit expense 286.58 774.04
(e) Finance costs 63.39 185.35
(f) Depreciation, depletion and amortisation expense 73.62 206.15
(f) Other Expenses
1 OTHER EXPENSES 885.99 2,832.17
Total other expenses 885.99 2,832.17
Total expenses 3,024.63 9,558.98
3 Total profit before exceptional items and tax 104.34 304.66
4 Exceptional items 0.00 0.00
5 Total profit before tax 104.34 304.66
6 Tax expense
7 Current tax 26.75 27.44
8 Deferred tax 3.52 15.12
9 Total tax expenses 30.27 42.56
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 74.07 262.10
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 74.07 262.10
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 74.07 262.10
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 74.84 257.35
Total profit or loss, attributable to non-controlling interests (0.77) 4.75
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 2,579.60 25,796.60
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 0.29 1
Diluted earnings (loss) per share from continuing operations 0.26 0.89
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 0.29 1
Diluted earnings (loss) per share from continuing and discontinued operations 0.26 0.89
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 results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on February 03, 2026.The same have also been subjected to Limited Review by the Statutory Auditors. 2. There is no exceptional item. 3. Segment information as per Ind-AS 108, 'Operating Segments' is disclosed in Annexure -1. 4. This statement is as per Regulation 33 of the SEBl (Listing Obligations and Disclosure Requirements) Regulations, 2015. 5..These consolidated financial results are available on the Company's website viz, www.sahpolymers.com and on the websites of Nationl Stock Exchange Limited(www.nseindia.com) and BSE Limited (www.bseindia.com). 6. Earning per share ,basic/diluted, has been presented in accordance with Ind AS 33- Earning per share. 7.The standalone financial results for the quarter and nine month ended December 31,2025 are summarised below and detailed financial results are available on Company's website www.sahpolymers.com and have been submitted to the National Stock Exchnage Limited (www.nseindia.com) and BSE Limited (www.bseindia.com) where the equity shares of the Company are listed.



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)
1 Flexible Packaging Solution Activity 3,236.73 10,430.75
2 Engineering Activity 0.0006 0.0018
3 Others 0.0004133 0.0009166
Total Segment Revenue 3,338.06 10,702.41
Less: Inter segment revenue 249.66 1,191.92
Revenue from operations 3,088.40 9,510.49
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Flexible Packaging Solution Activity 47.58 (76.47)
2 Engineering Activity 51.37 165.36
3 Others 20.78 31.53
Total Profit before tax 119.73 120.42
i. Finance cost 55.96 168.91
ii. Other Unallocable Expenditure net off Unallocable income (40.57) (353.15)
Profit before tax 104.34 304.66
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Flexible Packaging Solution Activity 11,729.36 11,729.36
2 Engineering Activity 0.00 0.00
3 Others 1,477.00 1,477.00
Total Segment Asset 13,206.36 13,206.36
Un-allocable Assets 1,481.13 1,481.13
Net Segment Asset 14,687.49 14,687.49
4 Segment Liabilities
Segment Liabilities
1 Flexible Packaging Solution Activity 3,791.28 3,791.28
2 Engineering Activity 0.00 0.00
3 Others 299.75 299.75
Total Segment Liabilities 4,091.03 4,091.03
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 4,091.03 4,091.03
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
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 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 0.00 0.00





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 H R Jain & Co. Yes 31-01-2027