Integrated Filing — IndAS



General information about company

Scrip Code 511076
NSE Symbol AEROENTER
MSEI Symbol NOTLISTED
ISIN INE065D01027
Name of company AEROFLEX ENTERPRISES 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 12-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-02-2026
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 12-02-2026   11:40:00
End date and time of board meeting 12-02-2026   12:33:00
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 19,142.11 49,824.99
Other income 500.95 2,061.15
Total income 19,643.06 51,886.14
2 Expenses
(a) Cost of materials consumed 10,027.88 28,325.65
(b) Purchases of stock-in-trade 400.45 1,215.35
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (221.50) (2,066.39)
(d) Employee benefit expense 2,007.51 5,503.69
(e) Finance costs 164.97 415.11
(f) Depreciation, depletion and amortisation expense 803.01 2,309.13
(f) Other Expenses
1 Other Expenses 3,150.44 8,280.48
Total other expenses 3,150.44 8,280.48
Total expenses 16,332.76 43,983.02
3 Total profit before exceptional items and tax 3,310.30 7,903.12
4 Exceptional items 0.00 (32.23)
5 Total profit before tax 3,310.30 7,870.89
6 Tax expense
7 Current tax 829.56 1,904.52
8 Deferred tax 0.00 0.00
9 Total tax expenses 829.56 1,904.52
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 2,480.74 5,966.37
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 2,480.74 5,966.37
17 Other comprehensive income net of taxes 165.77 143.28
18 Total Comprehensive Income for the period 2,646.51 6,109.65
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 1,770.09 4,162.94
Total comprehensive income for the period attributable to owners of parent non-controlling interests 876.42 1,946.71
21 Details of equity share capital
Paid-up equity share capital 2,261.70 2,261.70
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 1.42 3.55
Diluted earnings (loss) per share from continuing operations 1.42 3.55
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 1.42 3.55
Diluted earnings (loss) per share from continuing and discontinued operations 1.42 3.55
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
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 12 ,2026.The same have also been subjected to Limited Review by the Statutory Auditors and the Report does not have any impact on the above Results and Notes for the quarter and nine months ended December 31,2025 which needs to be explained. 2. Segment information as per Ind AS 108, Operating Segments is disclosed in Annexure 1. 3. Exceptional item of continuing operations for the quarter NIL and nine months ended 31st December, 2025 Rs. 32.23 lakhs represents diminution in the value of investment. Exceptional item of continuing operations for the quarter NIL and nine months ended 31st December, 2024 Rs. 12.81 lakhs represents advisory fees. 4. In view of acquisitions and changes in the Companys shareholding in some of the subsidiaries, the consolidated results for the current period are not strictly comparable with those of the previous period. 5. The standalone financial results for the quarter and nine months ended December 31, 2025 are summarised below and detailed financial results are available on the Companys website www.satgroup.com and have been submitted to the BSE Limited www.bseindia.com and National Stock Exchange Limited www.nseindia.com where the equity shares of the Company are listed. 6. These consolidated financial results are available on the Companys website viz www.satgroup.com and on the websites of BSE Limited www.bseindia.com and National Stock Exchange Limited www.nseindia.com. 7. Figures for the previous periods have been re grouped re classified to conform to the figures of the current periods. 8. This statement is as per Regulation 33 of the SEBl Listing Obligations and Disclosure Requirements Regulations, 2015.



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 2,988.79 9,253.20
2 Flexible Flow Solution 13,234.05 32,396.46
3 Engineering Services 3,292.01 8,436.39
4 Financing 0.0086433 1,558.94
5 Others 0.0028277 0.0030717
Total Segment Revenue 20,661.95 51,952.16
Less: Inter segment revenue 1,519.84 2,127.17
Revenue from operations 19,142.11 49,824.99
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Flexible Packaging 47.58 (76.47)
2 Flexible Flow Solution 1,899.18 4,169.01
3 Engineering Services 848.95 1,832.17
4 Financing 403.79 825.62
5 Others (27.04) 21.76
Total Profit before tax 3,172.46 6,772.09
i. Finance cost 192.76 471.31
ii. Other Unallocable Expenditure net off Unallocable income (330.60) (1,602.34)
Profit before tax 3,310.30 7,903.12
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Flexible Packaging 13,210.49 13,210.49
2 Flexible Flow Solution 54,431.29 54,431.29
3 Engineering Services 11,723.91 11,723.91
4 Financing 3,637.46 3,637.46
5 Others 0.00 0.00
Total Segment Asset 83,003.15 83,003.15
Un-allocable Assets 26,093.17 26,093.17
Net Segment Asset 1,09,096.32 1,09,096.32
4 Segment Liabilities
Segment Liabilities
1 Flexible Packaging 3,791.28 3,791.28
2 Flexible Flow Solution 12,208.57 12,208.57
3 Engineering Services 2,546.97 2,546.97
4 Financing 2,149.11 2,149.11
5 Others 0.00 0.00
Total Segment Liabilities 20,695.93 20,695.93
Un-allocable Liabilities 206.52 206.52
Net Segment Liabilities 20,902.45 20,902.45
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 Re-measurement gains (losses) on Shares of Securities and Shares (11.38) (13.94)
Total Amount of items that will not be reclassified to profit and loss (11.38) (13.94)
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 Item that will be reclassified to profit or loss 177.15 157.22
Total Amount of items that will be reclassified to profit and loss 177.15 157.22
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 165.77 143.28





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 Ajay Paliwal & Company Yes 31-03-2028