AETHER2023-10-012023-12-31 AETHER2023-10-012023-12-31 AETHER2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member AETHER2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member AETHER2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543534 AETHER NotListed Aether Industries Limited Equity 2023-04-01 2024-03-31 2024-02-01 2024-01-16 INR Millions Third quarter 12:15:00 13:23:00 2024-02-01 2024-02-01 Not applicable Single segment Manufacturung and selling of speciality chemicals and allied services 2023-10-01 2023-12-31 Unaudited Consolidated 1553640000.00 112580000.00 1666220000.00 943020000.00 0.00 -30590000.00 91980000.00 20620000.00 103280000.00 235960000.00 1364270000.00 301950000.00 -63740000.00 238210000.00 35990000.00 27940000.00 63930000.00 0.00 174280000.00 0.00 0.00 0.00 0.00 174280000.00 -1370000.00 172910000.00 0.00 0.00 172910000.00 0.00 1325240000.00 10 1.32 1.32 0.00 0.00 1.32 1.32 1. The above unaudited standalone financial results have been reviewed by the Audit Committee and thereafter approved and taken on record by the Board of Directors in their respective meetings held on October 31, 2023. These unaudited standalone financials results of the Company are prepared in accordance with Indian Accounting Standards ( referred to as Ind AS ) 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 the provisions of the Companies Act, 2013. 2. The Statutory Auditors of the Company have conducted a limited review of the above standalone financial results of the Company for the quarter and period ended September 30, 2023. An unqualified opinion has been issued by them thereon. 3. The standalone results of the Company are available on the Company's website, www.aether.co.in and also on the website of the BSE Limited, www.bseindia.com and National Stock Exchange of India Limited, www.nseindia.com, where the shares of the Company are listed. 4. The Company has single segment of manufacturing of Speciality Chemicals and Intermediates and there are no other segments. 5. The equity shares and basic / diluted earnings per share for the comparative period (quarter and period ended September 30, 2023) has been presented in accordance with Ind AS 33 - Earnings per share. 6. During the quarter, a fire broke our at Manufacturing Facility 2 of the Company, located in GIDC, Sachin, Surat. The Gujarat Polution Control Board (GPCB) had issued a closure notice for the said facility and also collected Rs. 5.00 million as interim environmental damage compenstaion. The Company has intimated the loss of Fixed Assets, Stock and Loss of Profit to the insurance company, but the process of assessing the actual physical damage owing to the fire is still being assessed and hence no effect of any loss due to fire is accounted in the quarter ended December 31, 2023 and nine months ended December 31, 2023. 7. The exceptional items mentioend in the above financial results during the quarter ended December 31, 2023 are in the nature of compenstaions paid to the families of the deceased, medical expenses of the injured during the fire accident, payment of penalty to GPCB and other related expenses, which were accounted during the quarter. 8. Previous period's / year's figures have been regrouped / reclassified wherever necessary to confirm with the current period's / year's classification / discloser. Single segment 2023-04-01 2023-12-31 Unaudited Consolidated 4806400000.00 276530000.00 5082930000.00 2992370000.00 0.00 -550750000.00 270470000.00 48690000.00 293000000.00 874080000.00 3927860000.00 1155070000.00 -63740000.00 1091330000.00 203650000.00 48500000.00 252150000.00 0.00 839180000.00 0.00 0.00 0.00 0.00 839180000.00 -3640000.00 835540000.00 0.00 0.00 835550000.00 0.00 1325240000.00 10 6.33 6.33 0.00 0.00 6.33 6.33 Other Expenses 235960000.00 Other Expenses 874080000.00 1830000.00 4860000.00 -460000.00 -1220000.00