IndAS Details

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	26-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	21-10-2026
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Type	Quarterly
Reporting Quarter	Second 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	Unaudited
Segment Reporting	Single segment
Description of single segment	AEROSPACE
Start date and time of board meeting	26-10-2026 14:50:00
End date and time of board meeting	26-10-2026 15:35:00
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	Not applicable
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	23-02-2026
Indicate Company website link for updated RPT policy of the Company	https://www.aequs.com/wp-content/uploads/2026/03/Policy-on-RPT.pdf
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
There are no defaults in loans. The Company has not issued any debt securities.

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	01-07-2026	01-04-2026
B	Date of end of reporting period	30-09-2026	30-09-2026
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
1	Income
	Revenue from operations	3,554.60	7,406.80
	Other income	1,031.30	1,964.30
	Total income	4,585.90	9,371.10
2	Expenses
(a)	Cost of materials consumed	1,786.70	3,991.80
(b)	Purchases of stock-in-trade	0.00	0.00
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	(286.60)	(720.00)
(d)	Employee benefit expense	751.70	1,383.10
(e)	Finance costs	165.70	263.60
(f)	Depreciation, depletion and amortisation expense	281.90	526.90
(f)	Other Expenses
1	Impairment (reversals)/losses on financial assets	(0.80)	0.00
2	Other expenses	1,739.40	3,257.70
	Total other expenses	1,738.60	3,257.70
	Total expenses	4,438.00	8,703.10
3	Total profit before exceptional items and tax	147.90	668.00
4	Exceptional items	0.00	0.00
5	Total profit before tax	147.90	668.00
6	Tax expense
7	Current tax	1.10	118.60
8	Deferred tax	(32.30)	(36.30)
9	Total tax expenses	(31.20)	82.30
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	179.10	585.70
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	179.10	585.70
17	Other comprehensive income net of taxes	1.80	1.80
18	Total Comprehensive Income for the period	180.90	587.50
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	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	0.03	0.09
	Diluted earnings (loss) per share from continuing operations	0.03	0.09
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	0.03	0.09
	Diluted earnings (loss) per share from continuing and discontinued operations	0.03	0.09
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 standalone financial results for the quarter and six months ended September 30, 2026 1. The above standalone financial results of Aequs Limited (formerly known as Aequs Private Limited)('the Company') and its Aequs Stock Option Plan Trust for the quarter and six months ended September 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 and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2. These standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on October 26, 2026. The Statutory auditors of the Company have conducted a 'Limited Review' of the standalone 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 and six months ended September 30, 2025 as reported in these standalone 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 standalone financial results is being prepared and submitted in compliance with Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended. 4. During the year ended March 31, 2026, the Company has reversed the past impairment of Rs. 234.39 on investment in its joint venture SQuAD Forging India Private Limited, India ('SQuAD') considering the improved business performance. 5. During the year ended March 31, 2026, the Company has incurred Rs. 476.22 Mn towards Initial Public Offer ('IPO') expenses including Pre-IPO. Of this, Rs. 39.02 Mn has been expensed off to Statement of Profit and Loss as an exceptional loss and the balance Rs. 437.20 Mn has been reduced from Securities Premium as cost of fresh issue. 6. On November 21, 2025, the Government of India notified the 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 - consolidating 29 existing labour laws. The Ministry of Labour and Employment published Central Rules and FAQs to enable assessment of the financial impact due to the changes in regulations. The Company has assessed and disclosed the incremental impact of these changes on the basis of actuarial opinion obtained and the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact under 'Exceptional items' in the Statement of standalone financial results for year ended March 31, 2026. The incremental impact on gratuity of Rs. 7.92 Mn is primarily arising due to change in wage definition. 7. The Company, 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. Subsequently, the Office of the Regional Director, South Western Region, Ministry of Corporate Affairs, Government of India, vide its order dated October 12, 2026, rejected the proposed Scheme of Amalgamation. The Company is evaluating the available course of actions in this regard. As the proposed amalgamation forms part of an internal restructuring exercise involving the Company and its wholly owned subsidiaries, the rejection of the scheme does not have any material impact on the business operations of the Company. 8. On September 25, 2026, the Board of Directors of the Company approved a preferential issue of up to 28,071,690 warrants to Melligeri Private Family Foundation, one of the Promoters, for an aggregate consideration of INR 6,500 million, subject to receipt of requisite regulatory approvals. The proposal was subsequently approved by shareholders at the Extraordinary General Meeting held on October 22, 2026. The warrants are convertible into an equivalent number of equity shares and are proposed to be converted on or before December 31, 2027. 9.The Company's Chief Operating Decision Maker (CODM) is identified to be the Executive Chairman and Chief Executive Officer of the Company, who plans the allocation of resources and assess the performance of the segments. In accordance with Ind AS 108, Operating segments, segment information has been provided in the consolidated financial results of the Company and no separate disclosure on segment information is given in this standalone financial results. 10. The standalone financial results for the quarter and six months ended September 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/).

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Particulars	Year ended (dd-mm-yyyy)
Date of start of reporting period	01-04-2026
Date of end of reporting period	30-09-2026
Whether results are audited or unaudited	Unaudited
Nature of report standalone or consolidated	Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	2,276.30
	Capital work-in-progress	0.00
	Investment property	0.00
	Goodwill	0.00
	Other intangible assets	186.40
	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	1,58,323.90
	Trade receivables, non-current	0.00
	Loans, non-current	20,960.20
	Other non-current financial assets
1	Other financial assets	270.70
	Total of other non-current financial assets	270.70
	Total non-current financial assets	1,79,554.80
	Deferred tax assets (net)	1,081.50
	Other non-current assets
1	Current tax assets	705.90
2	Other non-current assets	795.90
3	Right of use assets	1,709.60
	Total of other non-current assets	3,211.40
	Total non-current assets	1,86,310.40
2	Current assets
	Inventories	6,179.80
	Current financial asset
	Current investments	0.00
	Trade receivables, current	3,019.30
	Cash and cash equivalents	7,124.80
	Bank balance other than cash and cash equivalents	603.30
	Loans, current	0.00
	Other current financial assets
	Total of other current financial assets	619.20
	Total current financial assets	11,366.60
	Current tax assets (net)	0.00
	Other current assets
1	Contract assets	214.40
2	Other current assets	1,090.90
	Total of other current assets	1,305.30
	Total current assets	18,851.70
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	2,05,162.10
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	67,066.60
	Other equity	1,20,509.10
	Total equity attributable to owners of parent	1,87,575.70
	Non controlling interest
	Total equity	1,87,575.70
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	359.40
	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 financial liabilities	5,170.40
2	Lease liabilities	1,469.70
	Total of other non-current financial liabilities	6,640.10
	Total non-current financial liabilities	6,999.50
	Provisions, non-current	407.90
	Deferred tax liabilities (net)	0.00
	Deferred government grants, Non-current	0.00
	Other non-current liabilities
	Total of other non-current liabilities
	Total non-current liabilities	7,407.40
	Current liabilities
	Current financial liabilities
	Borrowings, current	2,640.40
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	17.90
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3,602.60
	Total Trade payable	3,620.50
	Other current financial liabilities
1	Other financial liabilities	1,879.80
2	Lease liabilities	511.50
	Total of other current financial liabilities	2,391.30
	Total current financial liabilities	8,652.20
	Other current liabilities	1,406.50
1	Other current liabilities	700.30
2	Contract liabilities	706.20
	Total of other current liabilities	1,406.50
	Provisions, current	120.30
	Current tax liabilities (Net)	0.00
	Deferred government grants, Current	0.00
	Total current liabilities	10,179.00
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	17,586.40
	Total equity and liabilites	2,05,162.10
	Disclosure of notes on assets and liabilities

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	01-07-2026	01-04-2026
Date of end of reporting period	30-09-2026	30-09-2026
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

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	01-07-2026	01-04-2026
B	Date of end of reporting period	30-09-2026	30-09-2026
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
1	Remeasurements of post-employment benefit obligations	1.80	1.80
	Total Amount of items that will not be reclassified to profit and loss	1.80	1.80
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	1.80	1.80

Particulars	Year ended (dd-mm-yyyy)
A	Date of start of reporting period	01-04-2026
B	Date of end of reporting period	30-09-2026
C	Whether results are audited or unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	668.00
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	222.10
	Adjustments for decrease (increase) in inventories	(1,719.80)
	Adjustments for decrease (increase) in trade receivables, current	(577.70)
	Adjustments for decrease (increase) in trade receivables, non-current	0.00
	Adjustments for decrease (increase) in other current assets	(298.00)
	Adjustments for decrease (increase) in other non-current assets	0.00
	Adjustments for other financial assets, non-current	0.00
	Adjustments for other financial assets, current	(28.90)
	Adjustments for other bank balances	0.00
	Adjustments for increase (decrease) in trade payables, current	406.00
	Adjustments for increase (decrease) in trade payables, non-current	0.00
	Adjustments for increase (decrease) in other current liabilities	68.60
	Adjustments for increase (decrease) in other non-current liabilities	0.00
	Adjustments for depreciation and amortisation expense	526.90
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	11.50
	Adjustments for provisions, current	122.50
	Adjustments for provisions, non-current	0.00
	Adjustments for other financial liabilities, current	(77.50)
	Adjustments for other financial liabilities, non-current	0.00
	Adjustments for unrealised foreign exchange losses gains	(8.10)
	Adjustments for dividend income	0.00
	Adjustments for interest income	1,327.10
	Adjustments for share-based payments	126.60
	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	0.00
	Other adjustments to reconcile profit (loss)	(536.50)
	Other adjustments for non-cash items	0.00
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0.00
	Total adjustments for reconcile profit (loss)	(3,089.40)
	Net cash flows from (used in) operations	(2,421.40)
	Dividends received	0.00
	Interest paid	0.00
	Interest received	0.00
	Income taxes paid (refund)	257.00
	Other inflows (outflows) of cash	0.00
	Net cash flows from (used in) operating activities	(2,678.40)
	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	2,854.80
	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	0.00
	Purchase of property, plant and equipment	1,017.90
	Proceeds from sales of investment property	0.00
	Purchase of investment property	0.00
	Proceeds from sales of intangible assets	0.00
	Purchase of intangible assets	0.00
	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	290.90
	Income taxes paid (refund)	0.00
	Other inflows (outflows) of cash	2,302.00
	Net cash flows from (used in) investing activities	(1,279.80)
	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	0.00
	Payments to acquire or redeem entity's shares	0.00
	Payments of other equity instruments	0.00
	Proceeds from exercise of stock options	166.30
	Proceeds from issuing debentures notes bonds etc	0.00
	Proceeds from borrowings	1,857.90
	Repayments of borrowings	0.00
	Payments of lease liabilities	411.50
	Dividends paid	0.00
	Interest paid	215.50
	Income taxes paid (refund)	0.00
	Other inflows (outflows) of cash	(302.40)
	Net cash flows from (used in) financing activities	1,094.80
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	(2,863.40)
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0.00
	Net increase (decrease) in cash and cash equivalents	(2,863.40)
	Cash and cash equivalents cash flow statement at beginning of period	9,988.20
	Cash and cash equivalents cash flow statement at end of period	7,124.80

Mode of Fund Raising	Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds	08-12-2025
Amount Raised	81,400.00
Report filed for Quarter ended	30-09-2026
Monitoring Agency	Applicable
Monitoring Agency Name, if applicable	CARE Ratings Limited
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
Comments of the Audit Committee after review
Comments of the auditors, if any

	Name	Name	Relationship of the counterparty with the listed entity or its subsidiary	Type of related party transaction	Details of other related party transaction		Remarks on approval by audit committee			Value of transaction during the reporting period	Opening balance	Closing balance	Nature of indebtedness (loan/ issuance of debt/ any other etc.)	Details of other indebtedness	Nature (loan/ advance/ intercorporate deposit/ investment )	Interest Rate (%)	Tenure	Secured/ unsecured	Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)	Notes
Sr No.														Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
	Details of the party (listed entity/subsidiary) entering into the transaction	Details of the counterparty		Type of related party transaction	Details of other related party transaction	Value of the related party transaction as approved by the audit committee	Remarks on approval by audit committee	Value of the related party transaction ratified by the audit committee	Date of Audit Committee Meeting where the ratification was approved	Value of transaction during the reporting period	In case monies are due to either party as a result of the transaction		In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments		Details of the loans, inter-corporate deposits, advances or investments					Notes
1	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	Aequs Limited (formerly known as Aequs Private Limited)	Transaction between listed entity and its subsidiary	Purchase of goods or services		318.30	Approved			146.80	6.50	151.80
2	Aequs Limited (formerly known as Aequs Private Limited)	AEQUS ENGINEERED PLASTICS PVT LTD	Subsidiary	Investment		2,100.00	Approved			923.20	0.00	0.00			Investment	0	Not Applicable	Unsecured	Business Purpose of Subsidiary	Textual Information(1)
3	AEQUS AEROSPACE FRANCE SAS	Aequs Limited (formerly known as Aequs Private Limited)	Transaction between listed entity and its subsidiary	Purchase of goods or services		334.70	Approved			149.20	296.80	424.80
4	Aequs Limited (formerly known as Aequs Private Limited)	AEQUS FORCE CONSUMER PRODUCTS PVT LTD	Subsidiary	Investment		1,000.00	Approved			930.00	0.00	0.00			Investment	0	Not Applicable	Unsecured	Business Purpose of Subsidiary	Textual Information(2)
5	AEQUS ENGINEERED PLASTICS PVT LTD	KOPPAL TOYS MOLDING COE PVT LTD	Subsidiary	Purchase of goods or services		4,370.50	Approved			465.20	440.50	656.80
6	Aequs Limited (formerly known as Aequs Private Limited)	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	Subsidiary	Any other transaction	Fair value of Corporate Guarantee issued	450.50	Approved	1,377.20	26-10-2026	1,827.70	0.00	0.00
7	Aequs Limited (formerly known as Aequs Private Limited)	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	Subsidiary	Purchase of goods or services		19.30	Approved			11.20	71.80	11.00
8	Aequs Limited (formerly known as Aequs Private Limited)	AEQUS AEROSPACE FRANCE SAS	Subsidiary	Any other transaction	Fair value of Corporate Guarantee issued	33.30	Approved			16.60	0.00	0.00
9	AEROSTRUCTURES ASSEMBLIES INDIA PVT LTD	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	Subsidiary	Purchase of goods or services		2,500.00	Approved			53.70	122.20	156.00
10	Aequs Limited (formerly known as Aequs Private Limited)	AEROSPACE PROCESSING I PVT LTD	Joint Ventures	Purchase of goods or services		611.50	Approved			191.70	111.20	96.10
11	AEQUS AERO MACHINE, INC	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	Subsidiary	Purchase of goods or services		9,471.90	Approved			1,396.30	5,325.40	3,574.10
12	Aequs Limited (formerly known as Aequs Private Limited)	MFO IP Holdings Limited	Group Company	Purchase of goods or services		100.00	Approved			50.00	0.00	0.00
13	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	AEROSTRUCTURES ASSEMBLIES INDIA PVT LTD	Subsidiary	Purchase of goods or services		134.60	Approved			46.30	3.10	42.30
14	Aequs Limited (formerly known as Aequs Private Limited)	SQUAD FORGING INDIA PVT LTD	Joint Ventures	Interest received		24.10	Approved			7.00	0.00	0.00
15	AEQUS AERO MACHINE, INC	AEROSTRUCTURES ASSEMBLIES INDIA PVT LTD	Subsidiary	Purchase of goods or services		360.60	Approved			76.00	194.00	189.30
16	Aequs Limited (formerly known as Aequs Private Limited)	AEROSPACE PROCESSING I PVT LTD	Joint Ventures	Interest received		9.00	Approved			4.50	0.00	0.00
17	AEQUS CONSUMER PRODUCTS PVT LTD	AEQUS ENGINEERED PLASTICS PVT LTD	Subsidiary	Purchase of goods or services		2.70	Approved			1.30	0.00	1.30
18	Aequs Limited (formerly known as Aequs Private Limited)	Aequs Cookware PVT LTD	Joint Ventures	Interest received		64.60	Approved			32.20	0.00	0.00
19	KOPPAL TOYS MOLDING COE PVT LTD	AEQUS ENGINEERED PLASTICS PVT LTD	Subsidiary	Purchase of goods or services		181.20	Approved			13.70	11.10	23.40
20	AEQUS ENGINEERED PLASTICS PVT LTD	AEQUS FORCE CONSUMER PRODUCTS PVT LTD	Subsidiary	Purchase of goods or services		260.50	Approved			0.10	3.40	0.10
21	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	Aequs Limited (formerly known as Aequs Private Limited)	Transaction between listed entity and its subsidiary	Any other transaction	Fair value of Corporate Guarantee received	450.50	Approved	1,377.20	26-10-2026	1,827.70	0.00	0.00
22	Aequs Limited (formerly known as Aequs Private Limited)	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	Subsidiary	Sale of goods or services		318.30	Approved			146.80	6.80	158.00
23	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	Aequs Limited (formerly known as Aequs Private Limited)	Transaction between listed entity and its subsidiary	Interest paid		776.90	Approved			378.40	118.80	281.10
24	Aequs Limited (formerly known as Aequs Private Limited)	AEQUS AEROSPACE FRANCE SAS	Subsidiary	Sale of goods or services		334.70	Approved			149.20	296.80	424.80
25	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	AEQUS CONSUMER PRODUCTS PVT LTD	Subsidiary	Any other transaction	Fair value of Corporate Guarantee received	545.90	Approved			545.90	0.00	0.00
26	KOPPAL TOYS MOLDING COE PVT LTD	AEQUS ENGINEERED PLASTICS PVT LTD	Subsidiary	Sale of goods or services		2,649.00	Approved			465.20	472.60	656.80
27	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	AEQUS CONSUMER PRODUCTS PVT LTD	Subsidiary	Interest received		919.20	Approved			493.20	334.40	740.50
28	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	Aequs Limited (formerly known as Aequs Private Limited)	Transaction between listed entity and its subsidiary	Sale of goods or services		15.70	Approved			11.20	78.10	11.00
29	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	AEROSTRUCTURES ASSEMBLIES INDIA PVT LTD	Subsidiary	Sale of goods or services		2,500.00	Approved			53.70	122.60	156.00
30	AEROSTRUCTURES ASSEMBLIES INDIA PVT LTD	Aequs Limited (formerly known as Aequs Private Limited)	Transaction between listed entity and its subsidiary	Interest paid		29.90	Approved			13.50	0.00	0.00
31	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	AEQUS AERO MACHINE, INC	Subsidiary	Sale of goods or services		9,471.90	Approved			1,396.30	5,325.40	3,574.10
32	AEROSTRUCTURES ASSEMBLIES INDIA PVT LTD	AEROSPACE PROCESSING I PVT LTD	Joint Ventures	Purchase of goods or services		10.40	Approved			3.50	1.80	0.80
33	AEROSTRUCTURES ASSEMBLIES INDIA PVT LTD	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	Subsidiary	Sale of goods or services		134.60	Approved			46.30	3.30	43.80
34	KOPPAL TOYS MOLDING COE PVT LTD	Aequs Limited (formerly known as Aequs Private Limited)	Transaction between listed entity and its subsidiary	Interest paid		373.40	Approved			77.00	41.10	62.20
35	AEROSTRUCTURES ASSEMBLIES INDIA PVT LTD	AEQUS AERO MACHINE, INC	Subsidiary	Sale of goods or services		360.60	Approved			76.00	194.00	189.30
36	Aequs Limited (formerly known as Aequs Private Limited)	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	Subsidiary	Interest received		782.10	Approved			378.40	118.80	281.10
37	AEQUS ENGINEERED PLASTICS PVT LTD	AEQUS CONSUMER PRODUCTS PVT LTD	Subsidiary	Sale of goods or services		2.70	Approved			1.30	0.00	1.30
38	Aequs Limited (formerly known as Aequs Private Limited)	AEROSTRUCTURES ASSEMBLIES INDIA PVT LTD	Subsidiary	Interest received		29.90	Approved			13.50	0.00	0.00
39	AEQUS ENGINEERED PLASTICS PVT LTD	KOPPAL TOYS MOLDING COE PVT LTD	Subsidiary	Sale of goods or services		181.20	Approved			13.70	11.10	23.50
40	Aequs Limited (formerly known as Aequs Private Limited)	Aequs Manufacturing Private Limited (Formerly known as Aequs Toys PVT LTD)	Subsidiary	Interest received		580.30	Approved			135.40	127.90	206.40
41	AEQUS FORCE CONSUMER PRODUCTS PVT LTD	AEQUS ENGINEERED PLASTICS PVT LTD	Subsidiary	Sale of goods or services		260.50	Approved			0.10	3.30	0.10
42	Aequs Limited (formerly known as Aequs Private Limited)	KOPPAL TOYS MOLDING COE PVT LTD	Subsidiary	Interest received		464.90	Approved			77.00	41.10	62.20
43	Aequs Limited (formerly known as Aequs Private Limited)	AEQUS AEROSPACE FRANCE SAS	Subsidiary	Interest received		23.60	Approved			14.60	0.00	0.00
44	AEQUS RAJAS EXTRUSION PRIVATE LIMIT	Aequs Limited (formerly known as Aequs Private Limited)	Transaction between listed entity and its subsidiary	Interest paid		8.40	Approved			2.90	25.60	0.00
45	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	AEQUS ENGINEERED PLASTICS PVT LTD	Subsidiary	Interest received		58.10	Approved			40.00	0.00	36.00
46	AEQUS ENGINEERED PLASTICS PVT LTD	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	Subsidiary	Interest paid		58.10	Approved			40.00	0.00	36.00
47	Aequs Limited (formerly known as Aequs Private Limited)	AEQUS RAJAS EXTRUSION PRIVATE LIMIT	Subsidiary	Interest received		8.40	Approved			2.90	25.60	0.00
48	AEQUS ENGINEERED PLASTICS PVT LTD	Aequs Limited (formerly known as Aequs Private Limited)	Transaction between listed entity and its subsidiary	Interest paid		540.00	Approved			120.30	137.30	245.60
49	Aequs Limited (formerly known as Aequs Private Limited)	AEQUS ENGINEERED PLASTICS PVT LTD	Subsidiary	Interest received		540.00	Approved			120.30	137.30	245.60
50	AEQUS CONSUMER PRODUCTS PVT LTD	Aequs Limited (formerly known as Aequs Private Limited)	Transaction between listed entity and its subsidiary	Interest paid		7,458.90	Approved			904.50	509.70	1,110.80
51	Aequs Limited (formerly known as Aequs Private Limited)	AEQUS CONSUMER PRODUCTS PVT LTD	Subsidiary	Interest received		7,121.30	Approved			904.50	509.70	1,110.80
52	AEQUS CONSUMER PRODUCTS PVT LTD	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	Subsidiary	Interest paid		919.20	Approved			493.20	334.40	740.50
53	AEQUS FORCE CONSUMER PRODUCTS PVT LTD	Aequs Limited (formerly known as Aequs Private Limited)	Transaction between listed entity and its subsidiary	Interest paid		420.00	Approved			60.20	63.60	117.10
54	Aequs Limited (formerly known as Aequs Private Limited)	AEQUS FORCE CONSUMER PRODUCTS PVT LTD	Subsidiary	Interest received		420.00	Approved			60.20	63.60	117.10
55	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	Aequs Aerospace LLC	Subsidiary	Interest received		253.50	Approved			124.00	1,032.80	1,171.00
56	Aequs Aerospace LLC	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	Subsidiary	Interest paid		253.50	Approved			124.00	1,032.80	1,171.00
57	Aequs Manufacturing Private Limited (Formerly known as Aequs Toys PVT LTD)	Aequs Limited (formerly known as Aequs Private Limited)	Transaction between listed entity and its subsidiary	Interest paid		580.30	Approved			135.40	127.90	206.40
58	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	AEQUS AERO MACHINE, INC	Subsidiary	Purchase of goods or services		7,148.70	Approved			3,430.20	2,827.50	3,444.60
59	AEQUS AERO MACHINE, INC	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	Subsidiary	Sale of goods or services		7,148.70	Approved			3,430.20	2,860.00	4,665.50
60	AEROSTRUCTURES ASSEMBLIES INDIA PVT LTD	AEQUS AERO MACHINE, INC	Subsidiary	Purchase of goods or services		30.70	Approved			13.30	3.30	16.80
61	AEQUS AERO MACHINE, INC	AEROSTRUCTURES ASSEMBLIES INDIA PVT LTD	Subsidiary	Sale of goods or services		30.70	Approved			13.30	3.30	16.80
62	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	AEQUS AERO MACHINE, INC	Subsidiary	Sale of goods or services		2,887.80	Approved			1,094.80	5,325.40	3,574.10
63	AEQUS AERO MACHINE, INC	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	Subsidiary	Sale of goods or services		2,887.80	Approved			1,094.80	2,860.00	4,665.50
64	Aequs Limited (formerly known as Aequs Private Limited)	AEQUS AEROSPACE FRANCE SAS	Subsidiary	Purchase of goods or services		347.90	Approved			15.60	434.10	230.00
65	AEQUS AEROSPACE FRANCE SAS	Aequs Limited (formerly known as Aequs Private Limited)	Transaction between listed entity and its subsidiary	Sale of goods or services		347.90	Approved			15.60	68.50	82.90
66	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	AEQUS AEROSPACE FRANCE SAS	Subsidiary	Purchase of goods or services		2,124.90	Approved			365.00	48.90	92.80
67	AEQUS AEROSPACE FRANCE SAS	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	Subsidiary	Sale of goods or services		1,420.00	Approved			365.00	48.90	92.80
68	AEQUS AERO MACHINE, INC	AEQUS AEROSPACE FRANCE SAS	Subsidiary	Interest received		42.40	Approved			20.80	0.00	0.00
69	AEQUS AEROSPACE FRANCE SAS	AEQUS AERO MACHINE, INC	Subsidiary	Interest paid		42.40	Approved			20.80	46.20	66.80
70	AEQUS AEROSPACE FRANCE SAS	Aequs Limited (formerly known as Aequs Private Limited)	Transaction between listed entity and its subsidiary	Sale of goods or services		577.60	Approved			144.00	68.50	82.90
71	Aequs Limited (formerly known as Aequs Private Limited)	AEQUS AEROSPACE FRANCE SAS	Subsidiary	Purchase of goods or services		1,155.10	Approved			144.00	434.10	230.00
72	AEROSTRUCTURES ASSEMBLIES INDIA PVT LTD	Aequs Limited (formerly known as Aequs Private Limited)	Transaction between listed entity and its subsidiary	Any other transaction	Employee stock option expense	2.30	Approved			2.20	0.00	0.00
73	AEQUS CONSUMER PRODUCTS PVT LTD	HUBBALLI DURABLE GOODS CLUSTER PVT LTD	Group Company	Purchase of goods or services		1,320.80	Approved			516.10	168.30	173.10
74	AEQUS CONSUMER PRODUCTS PVT LTD	HUBBALLI DURABLE GOODS CLUSTER PVT LTD	Group Company	Inter-corporate deposit		2,584.20	Approved			203.90	0.00	0.00			Inter-corporate deposit	0	Lease Term	Secured	Lease
75	AEQUS CONSUMER PRODUCTS PVT LTD	Aerospace Manufacturing Holdings Private Limited	Subsidiary	Interest paid		222.30	Approved			95.30	0.00	0.00
76	AEQUS CONSUMER PRODUCTS PVT LTD	MFRE Private Trust	Promoter Group Entity	Interest paid		147.90	Approved			61.10	0.00	0.00
77	AEQUS CONSUMER PRODUCTS PVT LTD	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	Subsidiary	Any other transaction	Fair value of Corporate Guarantee received	545.90	Approved			545.90	0.00	0.00
78	AEQUS CONSUMER PRODUCTS PVT LTD	MFRE Private Trust	Promoter Group Entity	Any other transaction	Fair value of Corporate Guarantee received	326.50	Approved	436.40	26-10-2026	762.90	0.00	0.00
79	AEQUS CONSUMER PRODUCTS PVT LTD	Aequs Limited (formerly known as Aequs Private Limited)	Transaction between listed entity and its subsidiary	Any other transaction	Fair value of Corporate Guarantee received	1,576.50	Approved			1,434.20	0.00	0.00
80	Aequs Limited (formerly known as Aequs Private Limited)	AEROSPACE PROCESSING I PVT LTD	Joint Ventures	Sale of goods or services		253.40	Approved			116.20	0.00	58.10
81	Aequs Limited (formerly known as Aequs Private Limited)	SQUAD FORGING INDIA PVT LTD	Joint Ventures	Sale of goods or services		571.10	Approved			280.40	106.50	104.40
82	AEQUS CONSUMER PRODUCTS PVT LTD	Aequs Cookware PVT LTD	Joint Ventures	Interest received		350.10	Approved			180.30	0.00	0.00
83	Aequs Limited (formerly known as Aequs Private Limited)	SQUAD FORGING INDIA PVT LTD	Joint Ventures	Sale of goods or services		142.60	Approved			65.30	106.50	104.40
84	AEQUS CONSUMER PRODUCTS PVT LTD	HUBBALLI DURABLE GOODS CLUSTER PVT LTD	Group Company	Purchase of goods or services		2,679.10	Approved			1,301.80	168.30	173.10
85	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	SQUAD FORGING INDIA PVT LTD	Joint Ventures	Sale of goods or services		700.10	Approved			231.80	74.80	116.60
86	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	AEQUS ENGINEERED PLASTICS PVT LTD	Subsidiary	Loan		1,100.00	Approved	1,400.00	26-10-2026	2,500.00	0.00	0.00			Loan	12.00	3 Years or On demand Whichever is earlier	Unsecured	Business Purpose
87	Aequs Manufacturing Private Limited (Formerly known as Aequs Toys PVT LTD)	AEQUS ENGINEERED PLASTICS PVT LTD	Subsidiary	Sale of fixed assets		10.20	Approved			0.20	0.00	0.20
88	Aequs Limited (formerly known as Aequs Private Limited)	SQUAD FORGING INDIA PVT LTD	Joint Ventures	Purchase of goods or services		2,000.00	Approved			676.00	184.80	135.50
89	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	AEROSPACE PROCESSING I PVT LTD	Joint Ventures	Purchase of goods or services		6,700.00	Approved			2,890.20	1,405.90	1,540.50
90	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	Quest Global Engineering Services Private Limited	Group Company	Purchase of goods or services		300.00	Approved			73.70	32.00	0.00
91	AEQUS ENGINEERED PLASTICS PVT LTD	Aequs Manufacturing Private Limited (Formerly known as Aequs Toys PVT LTD)	Subsidiary	Purchase of fixed assets		0.20	Approved			0.20	0.00	0.20
92	AEQUS ENGINEERED PLASTICS PVT LTD	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	Subsidiary	Loan		1,100.00	Approved	1,400.00	26-10-2026	2,500.00	0.00	0.00			Loan	12.00	3 Years or On demand Whichever is earlier	Unsecured	Business Purpose
93	AEQUS CONSUMER PRODUCTS PVT LTD	Quest Global Engineering Services Private Limited	Group Company	Purchase of goods or services		1,003.20	Approved			229.30	44.80	287.30
94	AEQUS FORCE CONSUMER PRODUCTS PVT LTD	Aequs Limited (formerly known as Aequs Private Limited)	Transaction between listed entity and its subsidiary	Investment		1,000.00	Approved			930.00	0.00	0.00			Investment	0	Not Applicable	Unsecured	Business Purpose of Subsidiary	Textual Information(3)
95	AEQUS AEROSPACE BV	Aequs Manufacturing Investments Private Limited	Promoter Entity	Interest paid		317.00	Approved			114.20	584.30	0.00
96	AEQUS ENGINEERED PLASTICS PVT LTD	Aequs Limited (formerly known as Aequs Private Limited)	Transaction between listed entity and its subsidiary	Investment		2,100.00	Approved			923.20	0.00	0.00			Investment	0	Not Applicable	Unsecured	Business Purpose of Subsidiary	Textual Information(4)
97	AEQUS AERO MACHINE, INC	MFRE Taris LLC	Promoter Group Entity	Purchase of goods or services		164.80	Approved			82.70	0.00	0.00
98	AEQUS AEROSPACE FRANCE SAS	Aequs Limited (formerly known as Aequs Private Limited)	Transaction between listed entity and its subsidiary	Any other transaction	Fair value of Corporate Guarantee received	33.30	Approved			16.90	0.00	0.00
99	AEQUS AEROSPACE FRANCE SAS	Aequs Limited (formerly known as Aequs Private Limited)	Transaction between listed entity and its subsidiary	Interest paid		23.60	Approved			14.80	0.00	0.00
100	Aequs Limited (formerly known as Aequs Private Limited)	Aequs Cookware PVT LTD	Joint Ventures	Investment		930.00	Approved	70.00	26-10-2026	1,000.00	0.00	0.00			Investment	0	Not Applicable	Unsecured	Business Purpose of Subsidiary	Textual Information(5)
101	Aequs Limited (formerly known as Aequs Private Limited)	AEQUS CONSUMER PRODUCTS PVT LTD	Subsidiary	Any other transaction	Fair value of Corporate Guarantee issued	1,576.50	Approved			1,434.20	0.00	0.00
102	AEQUS RAJAS EXTRUSION PRIVATE LIMIT	Aequs Limited (formerly known as Aequs Private Limited)	Transaction between listed entity and its subsidiary	Any other transaction	Loan / Balances written off / back	101.60	Approved	0.60	26-10-2026	102.30	0.00	0.00
103	Aequs Limited (formerly known as Aequs Private Limited)	AUTOMOTIVE END SOLUTIONS PVT LTD	Group Company	Any other transaction	Loan / Balances written off / back	186.00	Approved			186.00	0.00	0.00
104	Aequs Limited (formerly known as Aequs Private Limited)	AEQUS RAJAS EXTRUSION PRIVATE LIMIT	Subsidiary	Any other transaction	Loan / Balances written off / back	101.60	Approved	0.60	26-10-2026	102.30	0.00	0.00
105	AEQUS ENGINEERED PLASTICS PVT LTD	Aequs Manufacturing Private Limited (Formerly known as Aequs Toys PVT LTD)	Subsidiary	Sale of goods or services		0.30	Approved	31.90	26-10-2026	32.20	0.00	32.20
106	Aequs Manufacturing Private Limited (Formerly known as Aequs Toys PVT LTD)	AEQUS ENGINEERED PLASTICS PVT LTD	Subsidiary	Purchase of goods or services		0.30	Approved	31.90	26-10-2026	32.20	0.00	32.20
107	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	AEQUS CONSUMER PRODUCTS PVT LTD	Subsidiary	Sale of goods or services		148.90	Approved			5.80	116.50	113.30
108	AEQUS CONSUMER PRODUCTS PVT LTD	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	Subsidiary	Purchase of goods or services		148.90	Approved			5.80	107.50	113.30
109	AEQUS CONSUMER PRODUCTS PVT LTD	Aequs Limited (formerly known as Aequs Private Limited)	Transaction between listed entity and its subsidiary	Purchase of goods or services		92.40	Approved			7.60	242.60	250.20
110	Aequs Limited (formerly known as Aequs Private Limited)	AEQUS CONSUMER PRODUCTS PVT LTD	Subsidiary	Sale of goods or services		92.40	Approved			7.60	242.60	250.20
111	AEQUS CONSUMER PRODUCTS PVT LTD	Aequs Cookware PVT LTD	Joint Ventures	Purchase of goods or services		21.60	Approved			0.10	0.70	1.60
112	AEROSTRUCTURES ASSEMBLIES INDIA PVT LTD	Aequs Cookware PVT LTD	Joint Ventures	Purchase of goods or services		1.00	Approved			0.40	0.00	0.00
113	AEQUS ENGINEERED PLASTICS PVT LTD	Aequs Cookware PVT LTD	Joint Ventures	Purchase of goods or services		1.00	Approved	4.40	26-10-2026	5.40	0.00	2.20
114	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	Aequs Cookware PVT LTD	Joint Ventures	Purchase of goods or services		4.50	Approved			4.40	0.00	5.00
115	Aequs Manufacturing Private Limited (Formerly known as Aequs Toys PVT LTD)	Aequs Cookware PVT LTD	Joint Ventures	Purchase of goods or services		1.00	Approved			0.20	0.00	0.00
116	Aequs Aerospace LLC	MELLIGERI INVESTMENTS LLC	Promoter Group Entity	Interest paid		21.90	Approved			11.80	5.80	17.80
117	AEROSTRUCTURES ASSEMBLIES INDIA PVT LTD	AEQUS SEZ PRIVATE LIMITED	Group Company	Purchase of goods or services		64.30	Approved			56.50	7.00	4.80
118	AEQUS CONSUMER PRODUCTS PVT LTD	AEQUS SEZ PRIVATE LIMITED	Group Company	Purchase of goods or services		70.00	Approved			15.10	18.80	33.70
119	AEQUS ENGINEERED PLASTICS PVT LTD	AEQUS SEZ PRIVATE LIMITED	Group Company	Purchase of goods or services		514.70	Approved			310.90	26.20	34.40
120	AEQUS FORCE CONSUMER PRODUCTS PVT LTD	AEQUS SEZ PRIVATE LIMITED	Group Company	Purchase of goods or services		332.20	Approved			136.90	1.10	1.20
121	Aequs Limited (formerly known as Aequs Private Limited)	AEQUS SEZ PRIVATE LIMITED	Group Company	Purchase of goods or services		472.80	Approved			262.60	37.00	31.00
122	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	AEQUS SEZ PRIVATE LIMITED	Group Company	Purchase of goods or services		1,589.50	Approved			964.10	83.80	35.10
123	Aequs Manufacturing Private Limited (Formerly known as Aequs Toys PVT LTD)	AEQUS SEZ PRIVATE LIMITED	Group Company	Purchase of goods or services		429.30	Approved			129.00	0.40	0.30
124	KOPPAL TOYS MOLDING COE PVT LTD	AEQUS SEZ PRIVATE LIMITED	Group Company	Purchase of goods or services		286.10	Approved			164.30	232.10	285.70
125	AEQUS CONSUMER PRODUCTS PVT LTD	AEQUS SEZ PRIVATE LIMITED	Group Company	Interest paid		55.00	Approved			27.10	0.00	0.00
126	AEQUS ENGINEERED PLASTICS PVT LTD	AEQUS SEZ PRIVATE LIMITED	Group Company	Interest paid		44.30	Approved			14.80	0.00	0.00
127	Aequs Limited (formerly known as Aequs Private Limited)	AEQUS SEZ PRIVATE LIMITED	Group Company	Interest paid		66.20	Approved			22.60	0.00	0.00
128	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	AEQUS SEZ PRIVATE LIMITED	Group Company	Interest paid		47.70	Approved			6.30	0.00	0.00
129	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	AEQUS SEZ PRIVATE LIMITED	Group Company	Any other transaction	Fair value of Corporate Guarantee received	45.00	Approved			8.20	0.00	0.00
130	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	AEQUS SEZ PRIVATE LIMITED	Group Company	Inter-corporate deposit		150.30	Approved			101.30	0.00	0.00			Inter-corporate deposit	0	Lease Term	Secured	Lease
131	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	AEQUS SEZ PRIVATE LIMITED	Group Company	Purchase of goods or services		1,371.20	Approved			643.40	83.80	35.10
132	AEROSTRUCTURES ASSEMBLIES INDIA PVT LTD	AEQUS SEZ PRIVATE LIMITED	Group Company	Purchase of goods or services		159.60	Approved			78.50	7.00	4.80
133	AEQUS ENGINEERED PLASTICS PVT LTD	AEQUS SEZ PRIVATE LIMITED	Group Company	Purchase of goods or services		1,313.20	Approved			575.30	26.20	34.40
134	Aequs Manufacturing Private Limited (Formerly known as Aequs Toys PVT LTD)	AEQUS SEZ PRIVATE LIMITED	Group Company	Purchase of goods or services		958.80	Approved			472.60	0.40	0.30
135	KOPPAL TOYS MOLDING COE PVT LTD	AEQUS SEZ PRIVATE LIMITED	Group Company	Purchase of goods or services		563.50	Approved			277.00	232.10	285.70
136	AEQUS FORCE CONSUMER PRODUCTS PVT LTD	AEQUS SEZ PRIVATE LIMITED	Group Company	Purchase of goods or services		746.30	Approved			428.40	1.10	1.20
137	AEQUS CONSUMER PRODUCTS PVT LTD	AEQUS SEZ PRIVATE LIMITED	Group Company	Any other transaction	Fair value of Corporate Guarantee received	50.00	Approved			40.50	0.00	0.00
138	AEQUS AERO MACHINE, INC	Quest Global Services-NA Inc	Group Company	Purchase of goods or services		0.00	Approved	79.80	26-10-2026	79.80	29.90	32.30
139	AEQUS ENGINEERED PLASTICS PVT LTD	KOPPAL TOYS MOLDING COE PVT LTD	Subsidiary	Sale of goods or services		0.00	Approved	0.10	26-10-2026	0.10	11.10	23.50
140	AEQUS CONSUMER PRODUCTS PVT LTD	AEQUS ENGINEERED PLASTICS PVT LTD	Subsidiary	Sale of goods or services		0.00	Approved	0.90	26-10-2026	0.90	0.00	0.90
141	KOPPAL TOYS MOLDING COE PVT LTD	Aequs Manufacturing Private Limited (Formerly known as Aequs Toys PVT LTD)	Subsidiary	Sale of goods or services		0.00	Approved	1.50	26-10-2026	1.50	0.00	1.50
142	AEROSTRUCTURES MANUFACTURING INDIA PVT LTD	Aequs Cookware PVT LTD	Joint Ventures	Purchase of goods or services		0.00	Approved	0.50	26-10-2026	0.50	0.00	5.00
143	AEQUS ENGINEERED PLASTICS PVT LTD	AEQUS CONSUMER PRODUCTS PVT LTD	Subsidiary	Purchase of goods or services		0.00	Approved	0.90	26-10-2026	0.90	0.00	0.90
144	Aequs Manufacturing Private Limited (Formerly known as Aequs Toys PVT LTD)	KOPPAL TOYS MOLDING COE PVT LTD	Subsidiary	Purchase of goods or services		0.00	Approved	1.50	26-10-2026	1.50	0.00	1.50
145	KOPPAL TOYS MOLDING COE PVT LTD	AEQUS ENGINEERED PLASTICS PVT LTD	Subsidiary	Purchase of goods or services		0.00	Approved	0.10	26-10-2026	0.10	11.10	23.40
146	Aequs Limited (formerly known as Aequs Private Limited)	AJNA Aerospace Defence Private Limited	Joint Ventures	Investment		3,000.00	Approved			0.00	0.00	0.00			Investment	0	Not Applicable	Unsecured	Business Purpose of Subsidiary	Textual Information(6)
147	Aequs Limited (formerly known as Aequs Private Limited)	AJNA Aerospace Defence Private Limited	Joint Ventures	Sale of goods or services		36.60	Approved			18.00	3.00	0.00
148	Aequs Limited (formerly known as Aequs Private Limited)	AEQUS CONSUMER PRODUCTS PVT LTD	Subsidiary	Purchase of fixed assets		0.00	Approved			0.00	0.00	0.00
149	AEQUS CONSUMER PRODUCTS PVT LTD	Aequs Limited (formerly known as Aequs Private Limited)	Transaction between listed entity and its subsidiary	Sale of fixed assets		0.00	Approved			0.00	0.00	0.00
150	AEQUS AERO MACHINE, INC	AEROSTRUCTURES ASSEMBLIES INDIA PVT LTD	Subsidiary	Sale of goods or services		0.00	Approved			0.00	3.30	16.80
151	AEROSTRUCTURES ASSEMBLIES INDIA PVT LTD	AEQUS AERO MACHINE, INC	Subsidiary	Purchase of goods or services		0.00	Approved			0.00	3.30	16.80
152	Aequs Limited (formerly known as Aequs Private Limited)	Aequs Aerospace LLC	Subsidiary	Purchase of goods or services		0.00	Approved			0.00	0.00	0.00
153	Aequs Aerospace LLC	Aequs Limited (formerly known as Aequs Private Limited)	Transaction between listed entity and its subsidiary	Sale of goods or services		0.00	Approved			0.00	0.00	0.00
154	AEQUS AERO MACHINE, INC	Mr. Arvind Melligeri	Executive Chairman & CEO	Remuneration		0.00	NA			495.80	0.00	0.00
Total value of transaction during the reporting period										50,982.00

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	Funding capital expenditure to be incurred on account of purchase of machinery and equipment by: (a) our Company; and (b) one of our wholly-owned Subsidiaries, AeroStructures Manufacturing India Private Limited, through investment in such Subsidiary;	Not Applicable	811.40	849.40	849.40	38.00

Name of signatory	Rajeev Kaul
Designation of person	Managing Director
Place	Belagavi
Date	26-10-2026

Integrated Filing — IndAS

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Textual Information(1)	Investment in equity of Subsidiary
Textual Information(2)	Investment in equity of Subsidiary
Textual Information(3)	Investment in equity of Subsidiary
Textual Information(4)	Investment in equity of Subsidiary
Textual Information(5)	Investment in equity of Subsidiary
Textual Information(6)	Investment in equity of Subsidiary