Integrated Filing — IndAS



General information about company

Scrip Code 543972
NSE Symbol AEROFLEX
MSEI Symbol NOTLISTED
ISIN INE024001021
Name of company Aeroflex Industries Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 27-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment Manufacturing of product
Start date and time of board meeting 27-07-2026   15:30:00
End date and time of board meeting 27-07-2026   16:16:00
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? No
The disclosure for the default on loans and debt securities is not applicable to the entity



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 13,901.13 13,901.13
Other income 76.45 76.45
Total income 13,977.58 13,977.58
2 Expenses
(a) Cost of materials consumed 8,015.44 8,015.44
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (323.52) (323.52)
(d) Employee benefit expense 1,330.42 1,330.42
(e) Finance costs 35.15 35.15
(f) Depreciation, depletion and amortisation expense 727.93 727.93
(f) Other Expenses
1 Other Expenses 1,576.18 1,576.18
Total other expenses 1,576.18 1,576.18
Total expenses 11,361.60 11,361.60
3 Total profit before exceptional items and tax 2,615.98 2,615.98
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,615.98 2,615.98
6 Tax expense
7 Current tax 715.68 715.68
8 Deferred tax (5.59) (5.59)
9 Total tax expenses 710.09 710.09
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 1,905.89 1,905.89
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 1,905.89 1,905.89
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 1,905.89 1,905.89
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 2,646.62 2,646.62
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 1.44 1.44
Diluted earnings (loss) per share from continuing operations 1.44 1.44
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 1.44 1.44
Diluted earnings (loss) per share from continuing and discontinued operations 1.44 1.44
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) Note: 1.The above results have been reviewed by the audit committee and approved by the board of directors at its meeting held on 27th July, 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 ended 30th June, 2026. The statutory auditors have issued report with unmodified opinion on the above results. 2. Expectional Items: There is no exceptional items during this quarter. 3. The Company has increased the production capacity of its liquid cooling SFN skid assemblies from 6,000 pieces per annum to 9,000 pieces per annum. 4. The Company operates in a single segment manufacturing of product, hence segment-wise reporting is not applicable. 5. Figures for the previous periods have been re-grouped / re-classified to confirm to the figures of the current periods. 6. This statement is as per Regulation 33 ofthe SEBI (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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 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 M/s. Shweta Jain & Co LLP Yes 31-05-2029


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 Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 03-02-2026
Amount Raised 5,500.00
Report filed for Quarter ended 30-06-2026
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
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 false
Comments of the Audit Committee after review false
Comments of the auditors, if any
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 Long-term working capital Not Applicable 4,152.50 0.00 4,076.87 0.00
2 General Corporate Purpose Not Applicable 1,202.50 0.00 164.01 0.00
3 Preferential Issue Expenses-Advisory Fees Not Applicable 141.60 0.00 141.60 0.00
4 Preferential Issue expenses-Board Meetings, Extra- Ordinary General Meetings and Miscellaneous expenses Not Applicable 3.40 0.00 3.40 0.00


Signatory Details

Name of signatory Ruthu Parampogi
Designation of person Company Secretary and Compliance Officer
Place Mumbai
Date 27-07-2026