Integrated Filing — IndAS



General information about company

Scrip Code 544061
NSE Symbol AZAD
MSEI Symbol NOTLISTED
ISIN INE02IJ01035
Name of company AZAD ENGINEERING 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 07-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-07-2026
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 Single segment
Description of single segment Manufacturing
Start date and time of board meeting 07-08-2026   15:00:00
End date and time of board meeting 07-08-2026   15:32:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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 Consolidated Consolidated
1 Income
Revenue from operations 17,259.90 17,259.90
Other income 354.90 354.90
Total income 17,614.80 17,614.80
2 Expenses
(a) Cost of materials consumed 4,324.80 4,324.80
(b) Purchases of stock-in-trade 6,382.80 6,382.80
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (9,739.40) (9,739.40)
(d) Employee benefit expense 4,174.30 4,174.30
(e) Finance costs 1,032.30 1,032.30
(f) Depreciation, depletion and amortisation expense 1,862.30 1,862.30
(f) Other Expenses
1 Stores and spares consumed 785.10 785.10
2 Job work charges 779.40 779.40
3 Repairs and maintenance 199.50 199.50
4 Transportation charges 462.60 462.60
5 Power and fuel 961.20 961.20
6 Travelling and conveyance expenses 168.10 168.10
7 Rent 43.10 43.10
8 Rates and taxes 107.40 107.40
9 Printing , stationary, postage and courier 44.20 44.20
10 Others 2,130.60 2,130.60
Total other expenses 5,681.20 5,681.20
Total expenses 13,718.30 13,718.30
3 Total profit before exceptional items and tax 3,896.50 3,896.50
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,896.50 3,896.50
6 Tax expense
7 Current tax 806.60 806.60
8 Deferred tax (426.10) (426.10)
9 Total tax expenses 380.50 380.50
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 3,516.00 3,516.00
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 0.00 0.00
16 Total profit (loss) for period 3,516.00 3,516.00
17 Other comprehensive income net of taxes (16.40) (16.40)
18 Total Comprehensive Income for the period 3,499.60 3,499.60
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3,574.50 3,574.50
Total profit or loss, attributable to non-controlling interests (58.50) (58.50)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 3,556.70 3,556.70
Total comprehensive income for the period attributable to owners of parent non-controlling interests (57.10) (57.10)
21 Details of equity share capital
Paid-up equity share capital 1,291.60 1,291.60
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 5.53 5.53
Diluted earnings (loss) per share from continuing operations 5.53 5.53
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 5.53 5.53
Diluted earnings (loss) per share from continuing and discontinued operations 5.53 5.53
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 consolidated unaudited financial results of Azad Engineering Limited (the Company / Holding Company) for the quarter June 30, 2026, were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meeting held on August 7, 2026. The Statutory Auditors have issued an an unmodified conclusion in respect of limited review for the quarter ended June 30,2026. 2. The consolidated financial results include results of the following subsidiaries: i) Azad VTC Private Limited, Subsidiary, 2) Azad Prime Private Limited, Subsidiary. 3. 'The consolidated financial results of the Company have been prepared in accordance with the Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act, 2013 (the Act”) read with relevant rules issued thereunder, other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India (“SEBI”).. 4. During the quarter ended March 31, 2025, pursuant to Qualified Institutions Placement (‘QIP’) the Company issued and allotted 5,468,750 equity shares of face value of Rs. 2 each, to eligible Qualified Institutional Buyers (‘QIBs’) at the issue price of Rs. 1,280 (including a premium of Rs. 1,278 per equity share) aggregating to Rs. 7,000.00 Mn. The issue was made in accordance with SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018. The details of funds raised through Qualified Institutional Placement (QIP) by the Company and utilisation of said funds as of June 30, 2026 are as follows : as per the pdf files of Result copy filed with the Stock exchanges. * The net unutilised QIP proceeds were temporarily invested in deposits with commercial banks. Interest earned on such deposits are in the monitoring account / fixed deposits. ** Excludes Rs. 24.26 Mn paid from the Company’s current account towards QIP expenses, including Goods and Services Tax, which are yet to be reimbursed from the Monitoring Agency account. 5. The operations of the Company predominantly relate to the manufacture and sale of high precession and OEM components. As such there is only one primary reportable segment as per Ind AS 108 Operating Segments. 6. The figures for the quarters ended March 31, 2026 represent the balancing figures between the audited figures for the financial years ended March 31, 2026 and the reviewed unaudited results for the nine months ended December 31, 2025 respectively. 7. The Company has granted 80,000 options to eligible employee(s) under the Employee Stock Option Scheme on May 12, 2026. Each option provides the right to apply for one equity share of face value of Rs.2/- each at an exercise price of Rs.1050/-.



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 Consolidated Consolidated
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement losses on defined benefit plans (22.50) (22.50)
Total Amount of items that will not be reclassified to profit and loss (22.50)
2 Income tax relating to items that will not be reclassified to profit or loss (6.10) (6.10)
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
5 Total Other comprehensive income (16.40) (16.40)