Integrated Filing — IndAS



General information about company

Scrip Code 532493
NSE Symbol ASTRAMICRO
MSEI Symbol NOTLISTED
ISIN INE386C01029
Name of company ASTRA MICROWAVE PRODUCTS 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 10-08-2026
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 RF & Microwave Products
Start date and time of board meeting 10-08-2026   11:30:00
End date and time of board meeting 10-08-2026   13:00:00
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 01-04-2026 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 17,666.22 17,666.22
Other income 239.16 239.16
Total income 17,905.38 17,905.38
2 Expenses
(a) Cost of materials consumed 13,689.81 13,689.81
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (4,384.37) (4,384.37)
(d) Employee benefit expense 3,233.20 3,233.20
(e) Finance costs 1,081.30 1,081.30
(f) Depreciation, depletion and amortisation expense 1,189.24 1,189.24
(f) Other Expenses
1 Travelling and conveyance 315.45 315.45
2 Repairs and Maintenance - Plant & Machinery 221.70 221.70
3 Repairs and Maintenance - Others 160.91 160.91
4 Repairs and Maintenance - Computers 146.17 146.17
5 Power and fuel 165.94 165.94
6 Legal and professional fees 123.96 123.96
7 Selling and distribution expenses 59.44 59.44
8 Consumption of stores and spares 91.00 91.00
9 Security charges 61.56 61.56
10 Other Expenses 474.77 474.77
Total other expenses 1,820.90 1,820.90
Total expenses 16,630.08 16,630.08
3 Total profit before exceptional items and tax 1,275.30 1,275.30
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,275.30 1,275.30
6 Tax expense
7 Current tax 463.41 463.41
8 Deferred tax (124.84) (124.84)
9 Total tax expenses 338.57 338.57
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 936.73 936.73
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 298.10 298.10
16 Total profit (loss) for period 1,234.83 1,234.83
17 Other comprehensive income net of taxes 109.94 109.94
18 Total Comprehensive Income for the period 1,344.77 1,344.77
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,234.83 1,234.83
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 109.94 109.94
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 1,898.90 1,898.90
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 1.3 1.3
Diluted earnings (loss) per share from continuing operations 1.29 1.29
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 1.3 1.3
Diluted earnings (loss) per share from continuing and discontinued operations 1.29 1.29
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 Consolidated unaudited financial results includes the results of Astra Microwave Products Limited ('the Company' or 'the Holding Company'), the following subsidiaries (collectively referred as 'the Group' hereinunder), two joint ventures and one associate: (a) Astra Defence Technologies Private Limited (formerly known as Bhavyabhanu Electronics Private Limited) - Subsidiary (b) Aelius Semiconductors Pte. Ltd - Subsidiary (c) Astra Space Technologies Private Limited - Subsidiary (d) Astra Rafael Comsys Private Limited - Joint venture (e) Navictronics Private Limited - Joint venture (f) Janyu Technologies Private Limited - Associate 2. The Consolidated unaudited financial results for the quarter ended June 30, 2026 are prepared in conformity with the recognition and measurement principles laid down in the applicable accounting standards prescribed under Section 133 of the Companies Act, 2013 (the “Act”) and other accounting principles generally accepted in India, read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. The above results were reviewed by the Audit Committee, considered and approved by the Board of Directors at its meeting held on August 10, 2026. 3. The Group and Joint ventures have only one business segment i.e. it deals in Radio Frequency & Microwave products and hence segment wise reporting is not applicable. 4. The Group and Joint ventures have an order book of Rs. 2,849.09 crores as at June 30, 2026 which includes Rs. 243.67 crores pertaining to service orders. Orders booked during the period from April 01, 2026 to June 30, 2026 are Rs. 431.91 crores. 5. Figures for the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of the full financial year and the unaudited published year-to-date figures up to the third quarter of the respective financial year. 6. The Board of the Directors of the Company at its meeting held on May 20, 2025 and the shareholders of the company at Extraordinary General Meeting held on June 13, 2025 has approved the allotment of up to 20,13,885 convertible warrants each convertible into, or exchangeable for, one fully paid up equity share of the Company, having a face value of Rs. 2, within the period of eighteen months in accordance with the applicable laws at a price of Rs. 864 aggregating up to Rs. 173.99 crores (issue proceeds). During the previous year ended March 31, 2026, the Company has received 25% of the issue proceeds i.e., Rs. 43.50 crores (Upfront monies) on June 23, 2025 and June 24, 2025. 7. On November 21, 2025, the Government of India notified four labour codes—the Code on Wages, 2019; the Industrial Relations Code, 2020; the Code on Social Security, 2020; and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively, the “Labour Codes”)—which consolidate twenty-nine existing labour laws into a comprehensive framework governing employee benefits during and after employment. The Ministry of Labour and Employment has also issued draft Central Rules and FAQs to facilitate assessment of the financial implications of these changes. Based on management’s evaluation, and considering the guidance issued by the Institute of Chartered Accountants of India, the Group has concluded that the estimated impact on its existing obligations is not material. The Group will continue to monitor the finalisation of central and state rules and further governmental clarifications, and will recognise any necessary accounting impact arising from such developments in due course. 8. On June 10, 2026, the Board of Directors approved the Scheme of Arrangement between Astra Microwave Products Limited (the “Demerged Company”) and Astra Space Technologies Private Limited ( the “Resulting Company”) and their respective shareholders and creditors, under Sections 230 to 232 and other applicable provisions of the Companies Act, 2013 and applicable SEBI regulations, providing for the demerger of the Space, Meteorology and Hydrology Business of the Company on a going concern basis. The Scheme has been filed with the BSE and National Stock Exchange for their No Objection. The Scheme would become effective after receipt of all requisite approvals as mentioned in the Scheme. Pending receipt of necessary approvals, no effect of the Scheme has been given in the standalone financial results for the quarter ended June 30, 2026.



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 Remeasurements of post-employment benefit obligations 149.28 149.28
2 Share of other comprehensive income of joint venture and associate (1.49) (1.49)
Total Amount of items that will not be reclassified to profit and loss 147.79
2 Income tax relating to items that will not be reclassified to profit or loss 37.57 37.57
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations (0.28) (0.28)
Total Amount of items that will be reclassified to profit and loss (0.28)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 109.94 109.94





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 Price Waterhouse Chartered Accountants LLP Yes 30-11-2026