| Scrip Code | 544634 |
|---|---|
| NSE Symbol | AEQUS |
| MSEI Symbol | NOTLISTED |
| ISIN | INE947N01017 |
| Name of company | AEQUS 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 | 29-07-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 22-07-2026 |
| 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 | 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 | |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 29-07-2026 14:50:00 |
| End date and time of board meeting | 29-07-2026 16:10:00 |
| 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 |
| 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 | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 39,554.50 | 39,554.50 | |
| Other income | 672.20 | 672.20 | |
| Total income | 40,226.70 | 40,226.70 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 16,735.40 | 16,735.40 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 118.50 | 118.50 |
| (d) | Employee benefit expense | 6,899.10 | 6,899.10 |
| (e) | Finance costs | 1,885.10 | 1,885.10 |
| (f) | Depreciation, depletion and amortisation expense | 4,534.20 | 4,534.20 |
| (f) | Other Expenses | ||
| 1 | Impairment (reversals)/ losses on financial assets | (3.70) | (3.70) |
| 2 | Other expenses | 14,328.80 | 14,328.80 |
| Total other expenses | 14,325.10 | 14,325.10 | |
| Total expenses | 44,497.40 | 44,497.40 | |
| 3 | Total profit before exceptional items and tax | (4,270.70) | (4,270.70) |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (4,270.70) | (4,270.70) |
| 6 | Tax expense | ||
| 7 | Current tax | 1,252.40 | 1,252.40 |
| 8 | Deferred tax | 89.90 | 89.90 |
| 9 | Total tax expenses | 1,342.30 | 1,342.30 |
| 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 | (5,613.00) | (5,613.00) |
| 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 | 290.20 | 290.20 |
| 16 | Total profit (loss) for period | (5,322.80) | (5,322.80) |
| 17 | Other comprehensive income net of taxes | 266.70 | 266.70 |
| 18 | Total Comprehensive Income for the period | (5,056.10) | (5,056.10) |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | (5,322.80) | (5,322.80) | |
| 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 | 266.70 | 266.70 | |
| 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 | 67,066.60 | 67,066.60 | |
| 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 | -0.81 | -0.81 | |
| Diluted earnings (loss) per share from continuing operations | -0.81 | -0.81 | |
| 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 | -0.81 | -0.81 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -0.81 | -0.81 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes to unaudited consolidated financial results for the quarter ended June 30, 2026 1. The above consolidated financial results of Aequs Limited (referred to as the 'Parent' or the 'Company'), its Aequs Stock Option Plan Trust and its subsidiaries (Company, its Aequs Stock Option Plan Trust and its subsidiaries together referred to as “the Group”) and its associate and joint ventures for the quarter ended June 30, 2026, have been prepared in accordance with the Indian Accounting Standard (referred to as 'Ind AS') prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015, as amended from time to time and in terms of Regulation 33 of the Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2. These consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on July 29, 2026. The Statutory auditors of the Company have conducted a 'Limited Review' of the consolidated financial results in accordance with Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('Listing Regulations') and have issued an unmodified review report thereon. 3. The figures for the corresponding quarter ended June 30, 2025, as reported in these consolidated financial results, have been approved by the Company's Board of Directors but have not been audited or reviewed by the statutory auditors. This statement of consolidated financial results is being prepared and submitted in compliance with Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended. The consolidated figures for the quarter ended March 31, 2026 are the balancing figures between audited consolidated figures for the year ended March 31, 2026 and the published unaudited year to date figures for the nine months ended December 31, 2025. 4. The consolidated financial results include the results of the following entities: Holding Company Aequs Limited (Formerly known as Aequs Private Limited) Indian Subsidiaries Aerostructures Manufacturing India Private Limited (ASMIPL) Aerospace Manufacturing Holdings Private Limited (AMHPL) Aequs Force Consumer Products Private Limited (AFCPPL) Aequs Engineered Plastics Private Limited (AEPPL) Aequs Consumer Products Private Limited (ACPPL) Aequs Toys Private Limited (ATPL) Koppal Toys Moulding COE Private Limited (KTMCPL) Aerostructures Assemblies India Private Limited (AAIPL) Aequs Rajas Extrusion Private Limited (AREPL) Foreign Subsidiaries Aequs Aerospace France SAS (AAF SAS) Aequs Aerospace BV (AABV) Aequs Aerospace LLC (AALLC) Aequs Holdings France, SAS (AHF) Aequs Aero Machine Inc. (AAM) Aequs Oil and Gas LLC (AOGLLC) Aequs Toys Hong Kong Private Limited (ATHPL) Indian Joint Ventures SQuAD Forging India Private Limited (SQuAD) Aerospace Processing India Private Limited (API) Aequs Cookware Private Limited (ACPL) Ajna Aerospace & Defence Private Limited (Ajna) Indian Associate Aequs Foundation 5. The Parent, vide its board resolution dated April 23, 2026, has approved the Scheme of Amalgamation of certain wholly owned subsidiaries i.e., AeroStructures Manufacturing India Private Limited, Aequs Engineered Plastics Private Limited and Aequs Force Consumer Products Private Limited with itself. As of the date of adoption of these financial results, the Parent has completed the initial procedural filings, including the issuance of Form CAA-9 (inviting objections/suggestions) and the filing of Form CAA-10 (Declaration of Solvency). The final submission of Form CAA-11 to the Regional Director (RD) and the subsequent activities are pending as of the reporting date. Upon receiving the requisite approvals and completing all formalities associated with the merger, the Parent will account for the transaction in accordance with the applicable accounting principles prescribed under Appendix C of the Indian Accounting Standard (Ind AS) 103, ‘Business Combinations’ notified under Section 133 of the Act and/ or any other applicable Ind AS, as amended from time to time as this will be a transaction between entities under common control. Following the merger, the wholly owned subsidiaries will be subsumed into the Parent and will cease to exist as separate legal entities. This merger will not have any material impact on the consolidated financial results of the Group. 6. Pursuant to Shareholder Resolution dated May 13, 2025, the Company had made a provision of bonus amounting to Rs.89.87 Mn payable to the Executive Chairman and Chief Executive Officer of the Company for fulfilling the target of Aequs Limited getting listed on stock exchange during the quarter ended December 31, 2025. Considering the materiality and non-recurring nature of this impact, the Company has presented such incremental impact under 'Exceptional items' in the Statement of consolidated financial results for the quarter ended December 31, 2025. This has been reversed in the quarter ended March 31, 2026 due to voluntary waiver of such bonus by the Executive Chairman and Chief Executive Officer of the Company. 7. The Group's Chief Operating Decision Maker (CODM) is identified to be the Executive Chairman and Chief Executive Officer of the Parent, who plans the allocation of resources and assess the performance of the segments. The Group has two reportable segments 'Aerospace' and 'Consumer' to be reported in this consolidated financial results. All expenses which are not attributable or allocable to segments or are non-recurring in nature have been disclosed as unallocable expenses. 8. The consolidated financial results for quarter ended June 30, 2026, are available on the BSE Limited website (URL: www.bseindia.com), the National Stock Exchange of India Limited website (URL: www.nseindia.com) and on the Company's website (URL: www.aequs.com/investors/). |
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| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Aerospace | 32,215.90 | 32,215.90 | ||||
| 2 | Consumer | 7,338.60 | 7,338.60 | ||||
| Total Segment Revenue | 39,554.50 | 39,554.50 | |||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | 39,554.50 | 39,554.50 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Aerospace | 7,306.00 | 7,306.00 | ||||
| 2 | Consumer | (3,614.40) | (3,614.40) | ||||
| Total Profit before tax | 3,691.60 | 3,691.60 | |||||
| i. Finance cost | 1,885.10 | 1,885.10 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 7,129.30 | 7,129.30 | |||||
| Profit before tax | (5,322.80) | (5,322.80) | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Aerospace | 1,42,617.30 | 1,42,617.30 | ||||
| 2 | Consumer | 1,26,720.70 | 1,26,720.70 | ||||
| Total Segment Asset | 2,69,338.00 | 2,69,338.00 | |||||
| Un-allocable Assets | 2,442.20 | 2,442.20 | |||||
| Net Segment Asset | 2,71,780.20 | 2,71,780.20 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Aerospace | 50,525.10 | 50,525.10 | ||||
| 2 | Consumer | 75,631.90 | 75,631.90 | ||||
| Total Segment Liabilities | 1,26,157.00 | 1,26,157.00 | |||||
| Un-allocable Liabilities | 2,302.40 | 2,302.40 | |||||
| Net Segment Liabilities | 1,28,459.40 | 1,28,459.40 | |||||
| Disclosure of notes on segments | |||||||
| 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 | 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 | ||
| 1 | Exchange differences on translating financial results of foreign operations | 266.70 | 266.70 |
| Total Amount of items that will be reclassified to profit and loss | 266.70 | ||
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 266.70 | 266.70 |
| 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 | BSR & Co. LLP | Yes | 31-07-2028 | ||
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