Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol AESTHETIK
MSEI Symbol NOTLISTED
ISIN INE0TSF01011
Name of company AESTHETIK ENGINEERS LIMITED
Type of company SME
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment FACDE, GLAZING
Start date and time of board meeting 30-May-2025   11:30:00
End date and time of board meeting 30-May-2025   12:30:00
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 2024-04-12
Indicate Company website link for updated RPT policy of the Company www.aesthetik.in
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 is no default during the period n



Financial Results Ind-AS

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-Oct-2024 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 339493000 578827000
Other income 5680000 8192000
Total income 345173000 587019000
2 Expenses
(a) Cost of materials consumed 233257000 399620000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -20109000 -2223000
(d) Employee benefit expense 19496000 33116000
(e) Finance costs 3589000 5856000
(f) Depreciation, depletion and amortisation expense 3803000 8792000
(f) Other Expenses
1 OTHER EXPENSES 42249000 71250000
Total other expenses 42249000 71250000
Total expenses 282285000 516411000
3 Total profit before exceptional items and tax 62888000 70608000
4 Exceptional items 0 0
5 Total profit before tax 62888000 70608000
6 Tax expense
7 Current tax 14570000 16513000
8 Deferred tax 1287000 1287000
9 Total tax expenses 15857000 17800000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 47031000 52808000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 47031000 52808000
17 Other comprehensive income net of taxes -838000 -838000
18 Total Comprehensive Income for the period 46193000 51970000
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 172202000 172202000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.04 3.41
Diluted earnings (loss) per share from continuing operations 3.04 3.41
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 3.04 3.41
Diluted earnings (loss) per share from continuing and discontinued operations 3.04 3.41
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 120117000
Capital work-in-progress 0
Investment property 66630000
Goodwill 0
Other intangible assets 39053000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 0
Total non-current financial assets 0
Deferred tax assets (net) 2147000
Other non-current assets 1222000
Total non-current assets 229169000
2 Current assets
Inventories 80483000
Current financial asset
Current investments 0
Trade receivables, current 195765000
Cash and cash equivalents 22454000
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets 0
Total current financial assets 218219000
Current tax assets (net) 45706000
Other current assets 26142000
Total current assets 370550000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 599719000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 172202000
Other equity 270424000
Total equity attributable to owners of parent 442626000
Non controlling interest
Total equity 442626000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2628000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 0
Total non-current financial liabilities 2628000
Provisions, non-current 0
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 2628000
Current liabilities
Current financial liabilities
Borrowings, current 71583000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 27534000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 29167000
Total Trade payable 56701000
Other current financial liabilities 0
Total current financial liabilities 128284000
Other current liabilities 20678000
Provisions, current 162000
Current tax liabilities (Net) 5341000
Deferred government grants, Current
Total current liabilities 154465000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 157093000
Total equity and liabilites 599719000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results

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-Oct-2024 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
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

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-Oct-2024 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
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 items that will not be resclassifed to profit and loss -1500000 -1500000
2 Fair Value of financial assets 363000 363000
Total Amount of items that will not be reclassified to profit and loss -1137000 -1137000
2 Income tax relating to items that will not be reclassified to profit or loss -299000 -299000
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 0
5 Total Other comprehensive income -838000 -838000



Cash flow statement, indirect

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 70608000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 30202000
Adjustments for decrease (increase) in trade receivables, current -147875000
Adjustments for decrease (increase) in trade receivables, non-current 5856000
Adjustments for decrease (increase) in other current assets 25151000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 8352000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 30876000
Adjustments for increase (decrease) in other non-current liabilities -2655000
Adjustments for depreciation and amortisation expense 8793000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss -162000
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -1135000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -42597000
Net cash flows from (used in) operations 28011000
Dividends received 0
Interest paid 0
Interest received -3005000
Income taxes paid (refund) 10825000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 14181000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 45706000
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 0
Purchase of property, plant and equipment 0
Proceeds from sales of investment property 0
Purchase of investment property 65791000
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 91565000
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 3004000
Income taxes paid (refund) 1931000
Other inflows (outflows) of cash 3844000
Net cash flows from (used in) investing activities -198145000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 240415000
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 5856000
Other inflows (outflows) of cash -41657000
Net cash flows from (used in) financing activities 192902000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 8938000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents 8938000
Cash and cash equivalents cash flow statement at beginning of period 13516000
Cash and cash equivalents cash flow statement at end of period 22454000





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Mode of Fund Raising Others
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 13-Aug-2024
Amount Raised 2647000
Report filed for Quarter ended 31-Mar-2025
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 NA
Comments of the Audit Committee after review NA
Comments of the auditors, if any NA
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 CAPITAL EXPENDITURE NA 800000 0 800000 0
2 WORKING CAPITAL REQUIREMENT NA 1500000 0 1055000 0
3 GENERAL CORPORATE EXPENSES NA 347000 0 247000 0


Signatory Details

Name of signatory PRIYANKA GUPTA
Designation of person Company Secretary and Compliance Officer
Place KOLKATA
Date 30-May-2024




Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

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
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure 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)
1 AESTHETIK ENGINEERS LIMITED Avinash Agarwal DIRECTOR Remuneration 0 NA 6000000 0 0
2 AESTHETIK ENGINEERS LIMITED Sreeti Agarwal DIRECTOR Remuneration 0 NA 600000 0 0
3 AESTHETIK ENGINEERS LIMITED Manisha Sureka DIRECTOR Any other transaction Sitting Fees 0 NA 0 0 0
4 AESTHETIK ENGINEERS LIMITED Avinash Agarwal DIRECTOR Any other transaction Security Deposi 0 NA 750000 0 0
5 AESTHETIK ENGINEERS LIMITED Avinash Agarwal HUF DIRECTOR Any other transaction Security Deposi 0 NA 1200000 0 0
6 AESTHETIK ENGINEERS LIMITED Avinash Agarwal DIRECTOR Any other transaction Rent Paid 0 NA 8550000 0 0
7 AESTHETIK ENGINEERS LIMITED Avinash Agarwal HUF DIRECTOR Any other transaction Rent Paid 0 NA 1800000 0 0
8 AESTHETIK ENGINEERS LIMITED Vijay Kumar Agarwal DIRECTOR Remuneration 0 NA 225000 0 0
9 AESTHETIK ENGINEERS LIMITED Priyanka Jalan DIRECTOR Sale of goods or services 0 NA 150000 0 0
10 AESTHETIK ENGINEERS LIMITED Priyanka Jalan DIRECTOR Any other transaction Sitting Fees 0 NA 16000 0 0
11 AESTHETIK ENGINEERS LIMITED Vijay Kumar Agarwal DIRECTOR Any other transaction Rent Paid 0 NA 1800000 0 0
12 AESTHETIK ENGINEERS LIMITED Shyama Agarwal MOTHER OF AVINASH AGARWAL Any other transaction Rent Paid 0 NA 450000 0 0
13 AESTHETIK ENGINEERS LIMITED Aesthetic Renewables Pvt Ltd WHOLLY OWNED SUBSIDIARY COMPANY Sale of goods or services 0 NA 7935000 0 0
14 AESTHETIK ENGINEERS LIMITED Solysis solar Pvt Ltd WHOLLY OWNED SUBSIDIARY COMPANY Sale of goods or services 0 NA 13506000 0 0
Total value of transaction during the reporting period 42982000