AETHER2023-01-012023-03-31 AETHER2023-01-012023-03-31 AETHER2023-01-012023-03-31in-bse-fin:OneOperatingExpenses01Member AETHER2023-01-012023-03-31in-bse-fin:FourOperatingExpenses01Member AETHER2023-03-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543534 AETHER NotListed Aether Industries Limited Equity 2022-04-01 2023-03-31 2023-05-06 2023-04-26 INR Millions Yearly 15:00:00 16:12:00 2023-05-06 2023-05-06 true Cash Flow Indirect Declaration of unmodified opinion Single segment Manufacturing of speciality chemicals 2023-01-01 2023-03-31 Audited Consolidated 1837810000.00 5900000.00 1843710000.00 912260000.00 0.00 -41500000.00 90100000.00 11730000.00 68930000.00 280640000.00 1322160000.00 521550000.00 0.00 521550000.00 92630000.00 53330000.00 145960000.00 0.00 375590000.00 0.00 0.00 0.00 0.00 375590000.00 -100000.00 375490000.00 375590000.00 375490000.00 0.00 1245110000.00 10 3.02 3.02 0.00 0.00 3.02 3.02 1. The above audited financial results have been approved by the Audit Committee and thereafter approved by the Board of Directors in their respective meetings held on May 6, 2023. These audited 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 audited the above financial results of the Company for the quarter and year ended March 31, 2023. An unqualified opinion has been issued by them thereon. 3. The standalone results of the Company are available on the Company's website, ww.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. Revenue by Business Models Business Model* Quarter Ended Financial Year Ended 31.03.2023 31.12.2022 31.03.2022 31.03.2023 31.03.2022 (Audited) (Unaudited) (Audited) (Audited) (Audited) Large Scale Manufacturing 1,010.20 785.22 866.05 3,356.91 3,955.02 Contract Manufacturing 591.35 655.39 435.49 2,233.79 1,402.39 Contract Research And Manufacturing Services (CRAMS) 216.00 204.10 149.87 816.59 479.05 Others 20.37 26.51 23.63 103.45 64.00 Total revenue 1,837.91 1,671.22 1,475.04 6,510.74 5,900.47 * 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 year ended March 31, 2022) has been presented to reflect the adjustments for issue of bonus shares as approved by the shareholders on September 18, 2021 in accordance with Ind AS 33 - Earnings per share. 6. The figures for the quarter ended March 31, 2023 as reported in these financial results, are the balancing figures between the audited figures in respect of the full financial year and the unaudited published year to date figures upto the end of the third quarter of the financial year. 7. 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 2022-04-01 2023-03-31 Audited Consolidated 6510740000.00 165650000.00 6676390000.00 3796140000.00 0.00 -622760000.00 344570000.00 50930000.00 232450000.00 1130300000.00 4931630000.00 1744760000.00 0.00 1744760000.00 311220000.00 129390000.00 440610000.00 0.00 1304150000.00 0.00 0.00 0.00 0.00 1304150000.00 -1250000.00 1302900000.00 1304150000.00 1302900000.00 0.00 1245110000.00 10 0.00 10.47 10.47 0.00 0.00 10.47 10.47 Other Expenses 280640000.00 Other Expenses 1130300000.00 5333540000.00 371660000.00 0.00 1157510000.00 0.00 0.00 184700000.00 184700000.00 0.00 0.00 7047410000.00 2487660000.00 10010000.00 2589820000.00 709080000.00 313810000.00 11380000.00 3270000.00 3637370000.00 626290000.00 6751320000.00 13798730000.00 1245110000.00 11200530000.00 12445640000.00 12445640000.00 0.00 145320000.00 145320000.00 0.00 267760000.00 413080000.00 1060000.00 815180000.00 96940000.00 913180000.00 26830000.00 0.00 940010000.00 1353090000.00 13798730000.00 1. The above audited financial results have been approved by the Audit Committee and thereafter approved by the Board of Directors in their respective meetings held on May 6, 2023. These audited 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 audited the above financial results of the Company for the quarter and year ended March 31, 2023. An unqualified opinion has been issued by them thereon. 3. The standalone results of the Company are available on the Company's website, ww.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. Revenue by Business Models Business Model* Quarter Ended Financial Year Ended 31.03.2023 31.12.2022 31.03.2022 31.03.2023 31.03.2022 (Audited) (Unaudited) (Audited) (Audited) (Audited) Large Scale Manufacturing 1,010.20 785.22 866.05 3,356.91 3,955.02 Contract Manufacturing 591.35 655.39 435.49 2,233.79 1,402.39 Contract Research And Manufacturing Services (CRAMS) 216.00 204.10 149.87 816.59 479.05 Others 20.37 26.51 23.63 103.45 64.00 Total revenue 1,837.91 1,671.22 1,475.04 6,510.74 5,900.47 * 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 year ended March 31, 2022) has been presented to reflect the adjustments for issue of bonus shares as approved by the shareholders on September 18, 2021 in accordance with Ind AS 33 - Earnings per share. 6. The figures for the quarter ended March 31, 2023 as reported in these financial results, are the balancing figures between the audited figures in respect of the full financial year and the unaudited published year to date figures upto the end of the third quarter of the financial year. 7. Previous period's / year's figures have been regrouped / reclassified wherever necessary to confirm with the current period's / year's classification / discloser. 50930000.00 -860220000.00 -955020000.00 0.00 8140000.00 0.00 0.00 -7410000.00 0.00 116640000.00 0.00 1410000.00 0.00 232450000.00 0.00 0.00 0.00 0.00 0.00 3860000.00 0.00 74310000.00 0.00 0.00 0.00 0.00 -8560000.00 0.00 0.00 -1492090000.00 252670000.00 0.00 0.00 0.00 318260000.00 0.00 -65590000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4014200000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 82850000.00 0.00 0.00 447700000.00 0.00 -3483650000.00 0.00 0.00 7570000000.00 0.00 0.00 0.00 9000000.00 0.00 0.00 1959530000.00 -33490000.00 0.00 0.00 50920000.00 0.00 -1210070000.00 4391970000.00 842730000.00 180160000.00 1022890000.00 0.00 1022890000.00 130000.00 1670000.00 -30000.00 -420000.00