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 13-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 13-05-2026   15:30:00
End date and time of board meeting 13-05-2026   17:39:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 19,958.07 69,783.06
Other income 765.56 2,826.71
Total income 20,723.63 72,609.77
2 Expenses
(a) Cost of materials consumed 11,291.66 39,617.31
(b) Purchases of stock-in-trade (125.45) 1,089.90
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 376.93 (1,689.46)
(d) Employee benefit expense 1,853.90 7,357.59
(e) Finance costs 110.45 525.56
(f) Depreciation, depletion and amortisation expense 986.65 3,295.78
(f) Other Expenses
1 Other Expenses 2,973.28 11,253.76
Total other expenses 2,973.28 11,253.76
Total expenses 17,467.42 61,450.44
3 Total profit before exceptional items and tax 3,256.21 11,159.33
4 Exceptional items (63.44) (95.67)
5 Total profit before tax 3,192.77 11,063.66
6 Tax expense
7 Current tax 636.73 2,780.14
8 Deferred tax (10.71) (249.60)
9 Total tax expenses 626.02 2,530.54
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 2,566.75 8,533.12
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 2,566.75 8,533.12
17 Other comprehensive income net of taxes 531.70 674.98
18 Total Comprehensive Income for the period 3,098.45 9,208.10
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2,402.79 6,422.45
Total profit or loss, attributable to non-controlling interests 163.96 2,110.67
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 2,934.49 7,097.43
Total comprehensive income for the period attributable to owners of parent non-controlling interests 163.96 2,110.67
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 93,977.09
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.12 5.68
Diluted earnings (loss) per share from continuing operations 2.12 5.68
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 2.12 5.68
Diluted earnings (loss) per share from continuing and discontinued operations 2.12 5.68
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 May 13, 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 year ended March 31,2026 which needs to be explained. The statutory auditors have issued report with unmodified opinion on the above results. 2. Segment information as per Ind-AS 108, 'Operating Segments' is disclosed in Annexure-1. 3. Exceptional item of continuing operations represents for the quarter Rs. 10.24 lakhs -diminuation in value of investment and Rs. 53.20 lakhs gratuity provision (Impact of new labour Code) and year ended 31st March, 2026 Rs. 42.47 lakhs- diminuation in value of invetment and Rs. 53.20 lakhs gratuity provision. Exceptional item of continuing operations for the quarter and year ended 31st March, 2025 is Rs.12.81 lakhs. 4. Name of the Company has been changed to Aeroflex Enterprises Limited with effect from May 13,2025. 5.In view of acquisitions and changes in the Company's shareholding in some of the subsidiaries, the consolidated results for the current period are not strictly comparable with those of the previous period. 6.The standalone financial results for the quarter and year ended March 31,2026 are summarised below and detailed financial results are available on Company's website www.aeroflexgroup.in 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. 7.These consolidated financial results are available on the Company's website viz, www.aeroflexgroup.in and on the websites of BSE Limited (www.bseindia.com) and National Stock Exchange Limited (www.nseindia.com). 8. Figures for the previous year / periods have been re-grouped /re-classified to conform to the figures of the current periods. 9. This statement is as per Regulation 33 of the SEBl (Listing Obligations and Disclosure Requirements) Regulations, 2015. 10.Disclosure pursuant to Indian Accounting Standards (IND AS) -10 : Events after reporting period: The Board of Directors of the Company approved the Financial Statements for issue for the year ended 31.03.2026 on 13.05.2026. The following events, being non-adjusting and the effect thereof have not been given in the Financial Statements , occurred between the end of the reporting period(i.e. 31.03.2026) and the date when the Financial Statements were approved by the Board of Directors of the Company(i.e. 13.05.2026): (a) Recommended a final dividend of Rs 0.40 (20%) per equity share of Rs. 2/- each for the financial year 2025-26 entailing a cash outflow of Rs.452.34 lakhs subject to the approval of the members. (b) On 21.04.2026 the Company further acquired 1,03,350 equity shares of Rs.10/- each in M R Organisation Limited, a subsidiary company , for a purchase consideration of Rs. 557.57 lakhs ,increasing its stake in the latter from 64% to 68% . (c) Consequent upon the sale of the Company's entire stake in MR Organisation Limited(MRO) (68%) to Ingersoll-Rand Industrial U.S. Inc for a sale consideration of Rs. 22,742 lakhs, MRO ceased to be a subsidiary of the Company with effect from 30.04.2026.The financial impact of the transaction presently indeterminable has not been computed. 11.Aeroflex Industries Limited, one of the Company's material subsidiary, has recommended a final dividend of Rs. 0.40 (20.00%) per Equity Share of Rs. 2/- each for the financial year ended 31st March, 2026



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 26,767.32
Capital work-in-progress 2,310.04
Investment property 0.00
Goodwill 6,236.83
Other intangible assets 113.94
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 2,725.43
Trade receivables, non-current 0.00
Loans, non-current 5,337.83
Other non-current financial assets
1 Other non-current financial assets 535.28
Total of other non-current financial assets 535.28
Total non-current financial assets 8,598.54
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current assets 1,776.92
Total of other non-current assets 1,776.92
Total non-current assets 45,803.59
2 Current assets
Inventories 15,944.46
Current financial asset
Current investments 0.00
Trade receivables, current 21,372.05
Cash and cash equivalents 5,042.50
Bank balance other than cash and cash equivalents 9,562.98
Loans, current 10,191.88
Other current financial assets
Total of other current financial assets 417.20
Total current financial assets 46,586.61
Current tax assets (net) 37.12
Other current assets
1 Other current assets 7,207.47
Total of other current assets 7,207.47
Total current assets 69,775.66
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 1,15,579.25
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,261.70
Other equity 80,416.10
Total equity attributable to owners of parent 82,677.80
Non controlling interest 13,560.99
Total equity 96,238.79
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,372.74
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Other non-current financial liabilities 1,316.56
Total of other non-current financial liabilities 1,316.56
Total non-current financial liabilities 2,689.30
Provisions, non-current 62.90
Deferred tax liabilities (net) 187.14
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 2,939.34
Current liabilities
Current financial liabilities
Borrowings, current 2,686.28
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,110.18
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 9,042.13
Total Trade payable 10,152.31
Other current financial liabilities
1 Other current financial liabilities 1.94
Total of other current financial liabilities 1.94
Total current financial liabilities 12,840.53
Other current liabilities 2,755.09
1 Other current liabilities 2,755.09
Total of other current liabilities 2,755.09
Provisions, current 173.29
Current tax liabilities (Net) 632.21
Deferred government grants, Current 0.00
Total current liabilities 16,401.12
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 19,340.46
Total equity and liabilites 1,15,579.25
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) The company has included lease liabilities under borrowings in Financial Liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Fexible Pacakging 3,312.26 12,565.46
2 Felxible Flow Solution 12,068.42 42,690.79
3 Engineering Services 3,500.63 11,699.28
4 Financing 0.009797 2,465.52
5 Others 0.0009706 0.0036201
6 tExceptional Item 0.00 0.00
Total Segment Revenue 19,958.07 69,783.06
Less: Inter segment revenue 0.00 0.00
Revenue from operations 19,958.07 69,783.06
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Fexible Pacakging (158.17) (234.64)
2 Felxible Flow Solution 1,733.34 5,902.35
3 Engineering Services 1,054.78 2,886.95
4 Financing 280.12 1,105.74
5 Others (83.96) (62.20)
6 tExceptional Item (63.44) (95.67)
Total Profit before tax 2,762.67 9,502.53
i. Finance cost 188.65 659.96
ii. Other Unallocable Expenditure net off Unallocable income (618.75) (2,221.09)
Profit before tax 3,192.77 11,063.66
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Fexible Pacakging 14,395.75 14,395.75
2 Felxible Flow Solution 56,303.08 56,303.08
3 Engineering Services 11,093.96 11,093.96
4 Financing 16,624.67 16,624.67
5 Others 0.00 0.00
6 tExceptional Item 0.00 0.00
Total Segment Asset 98,417.46 98,417.46
Un-allocable Assets 17,161.79 17,161.79
Net Segment Asset 1,15,579.25 1,15,579.25
4 Segment Liabilities
Segment Liabilities
1 Fexible Pacakging 3,737.16 3,737.16
2 Felxible Flow Solution 11,774.22 11,774.22
3 Engineering Services 2,210.31 2,210.31
4 Financing 1,442.37 1,442.37
5 Others 0.00 0.00
6 tExceptional Item 0.00 0.00
Total Segment Liabilities 19,164.06 19,164.06
Un-allocable Liabilities 176.40 176.40
Net Segment Liabilities 19,340.46 19,340.46
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 28.02 14.08
2 Re-measurement gains (losses) on Acturial Valuation of Gratuity (4.72) (4.72)
Total Amount of items that will not be reclassified to profit and loss 23.30 9.36
2 Income tax relating to items that will not be reclassified to profit or loss 27.06 27.06
3 Amount of items that will be reclassified to profit and loss
1 Item that will be reclassified to profit or loss 535.46 692.68
Total Amount of items that will be reclassified to profit and loss 535.46 692.68
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 531.70 674.98



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 11,063.66
Adjustments for reconcile profit (loss)
Adjustments for finance costs 373.85
Adjustments for decrease (increase) in inventories (2,865.98)
Adjustments for decrease (increase) in trade receivables, current (2,387.39)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1,412.85)
Adjustments for decrease (increase) in other non-current assets (71.22)
Adjustments for other financial assets, non-current (4.51)
Adjustments for other financial assets, current (185.78)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 3,050.21
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 389.37
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 3,295.78
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (56.12)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 3.20
Adjustments for dividend income 0.00
Adjustments for interest income 757.62
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (87.35)
Other adjustments to reconcile profit (loss) (6,172.70)
Other adjustments for non-cash items 542.54
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (6,346.57)
Net cash flows from (used in) operations 4,717.09
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 2,887.22
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 1,829.87
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 83.30
Purchase of property, plant and equipment 7,884.48
Proceeds from sales of investment property 153.05
Purchase of investment property 668.71
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 49.98
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 757.62
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 5,312.85
Net cash flows from (used in) investing activities (2,296.35)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 810.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 414.32
Repayments of borrowings 480.35
Payments of lease liabilities 0.00
Dividends paid 628.21
Interest paid 249.60
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 1,436.51
Net cash flows from (used in) financing activities 1,302.67
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 836.19
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents (180.32)
Net increase (decrease) in cash and cash equivalents 655.87
Cash and cash equivalents cash flow statement at beginning of period 4,386.63
Cash and cash equivalents cash flow statement at end of period 5,042.50





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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 & CO. Yes 31-03-2028