INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol AIMTRON
MSEI Symbol NOTLISTED
ISIN INE0RUV01018
Name of Company Aimtron Electronics 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 23-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-Apr-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
Nature of report standalone or consolidated Consolidated
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 Electronics - PCB Manufacturing, Design & Services
Start date and time of board meeting 23-Apr-2025   17:45:00
End date and time of board meeting 23-Apr-2025   21:30:00
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 Declaration of unmodified opinion


Financial Results — Other than Bank
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 Consolidated Consolidated
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 Revenue From Operations
Revenue from operations 1014960000 1591838000
Other income 17954000 29229000
Total Income 1032914000 1621067000
2 Expenses
(a) Cost of materials consumed 768018000 1111522000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 9430000 49541000
(d) Employee benefit expense 16862000 49218000
(e) Finance costs -311000 2377000
(f) Depreciation and amortisation expense 27508000 46380000
(g) Other Expenses
1 Other Expenses 27906000 41800000
Total other expenses 27906000 41800000
Total expenses 849413000 1300838000
3 Profit before exceptional and extraordinary items and tax 183501000 320229000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 183501000 320229000
6 Extraordinary items 0 0
7 Profit before tax 183501000 320229000
8 Tax Expense
Current tax 42595000 67595000
Deferred tax -3577000 -3675000
Total tax expenses 39018000 63920000
9 Net Profit Loss for the period from continuing operations 144483000 256309000
10 Profit (loss) from discontinuing operations before tax 0 0
11 Tax expense of discontinuing operations 0 0
12 Net profit (loss) from discontinuing operation after tax 0 0
13 Profit (loss) for period before minority interest 144483000 256309000
14 Share of profit (loss) of associates 0 0
15 Profit (loss) of minority interest 0 0
16 Net profit (Loss) for the period 144483000 256309000
17 Details of equity share capital
Paid-up equity share capital 204138000 204138000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 1345657000
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 7.66 13.14
Diluted earnings (loss) per share from continuing and discontinued operations 7.66 13.14
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results Textual Information(1)


Text Block
Textual Information(1) 1. The above audited Consolidated results for the Half year and Year ended 31st March, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 23rd April. 2025 2. The figures for the corresponding previous Periods have been regrouped/reclassified wherever considered necessary to confirm the figures represented in the current period. 3. The activities of the group relate to single segment.


Remarks
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect
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 Consolidated
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 320229000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 2377000
Adjustments for depreciation and amortisation expense 46380000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for share-based payments 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 5190000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) 53947000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 6607000
Adjustments for decrease (increase) in trade receivables -709346000
Adjustments for decrease (increase) in other current assets -207885000
Adjustments for increase (decrease) in trade payables 411390000
Adjustments for increase (decrease) in other current liabilities 49263000
Adjustments for provisions 21966000
Total adjustments for working capital -428005000
Total adjustments for reconcile profit (loss) -374058000
Net cash flows from (used in) operations -53829000
Dividends received 0
Interest paid 0
Interest received -23486000
Income taxes paid (refund) 109401000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items -186716000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities -186716000
4 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 0
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 129593000
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
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 23194000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -27484000
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -133883000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -133883000
Cash flows from used in financing activities
Proceeds from issuing shares 776493000
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings -139477000
Repayments of borrowings 0
Dividends paid 0
Interest paid 2377000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities before extraordinary items 634639000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 634639000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 314040000
6 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 314040000
Cash and cash equivalents cash flow statement at beginning of period 41770000
Cash and cash equivalents cash flow statement at end of period 355810000


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 Consolidated
Equity and liabilities
1 Shareholders' funds
Share capital 204138000
Reserves and surplus 1345657000
Money received against share warrants 0
Total shareholders' funds 1549795000
2 Share application money pending allotment 0
3 Deferred government grants 0
4 Minority interest 0
5 Non-current liabilities
Long-term borrowings 0
Deferred tax liabilities (net) 0
Foreign currency monetary item translation difference liability account 0
Other long-term liabilities 0
Long-term provisions 5912000
Total non-current liabilities 5912000
6 Current liabilities
Short-term borrowings 6406000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 226727000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 241509000
Total Trade payable 468236000
Other current liabilities 201108000
Short-term provisions 69520000
Total current liabilities 745270000
Total equity and liabilities 2300977000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 309285000
Producing properties
Intangible assets 0
Preproducing properties
Property, Plant and Equipment capital work-in-progress
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 309285000
ii Non-current investments 0
v Deferred tax assets (net) 2239000
vi Foreign currency monetary item translation difference asset account 0
vii Long-term loans and advances 989000
viii Other non-current assets 36972000
Total non-current assets 349485000
Current assets
Current investments 0
Inventories 350763000
Trade receivables 870934000
Cash and cash equivalents 355810000
Bank balance other than cash and cash equivalents 0
Short-term loans and advances 39470000
Other current assets 334515000
Total current assets 1951492000
Total assets 2300977000
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block
Textual Information(1) Figures for the previous period /year have been rearranged/reclassified wherever necessary, to correspond with the current period presentation.


Format for Reporting Segment 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 results are audited or unaudited Audited Audited
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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
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 SPVP & Co. Yes 31-Oct-2026


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income
2 Total Expenditure
3 Net Profit/(Loss)
4 Earnings Per Share
5 Total Assets
6 Total Liabilities
7 Net Worth


Signatories details

Name of CEO / Managing director
Name of CFO
Name of audit committee chairman
Name of statutory auditor
Name of other signatory, if any, with designation
Place
Date