<?xml version="1.0" encoding="UTF-8" standalone="no"?><!--IFFIndAs--><xbrli:xbrl xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:in-capmkt="http://www.sebi.gov.in/xbrl/2025-01-31/in-capmkt" xmlns:in-capmkt-ent="http://www.sebi.gov.in/xbrl/IntegratedFinance_IndAS/2025-01-31/in-capmkt/in-capmkt-ent" xmlns:in-capmkt-roles="http://www.sebi.gov.in/xbrl/IntegratedFinance_IndAS/2025-01-31/in-capmkt-roles" xmlns:in-capmkt-types="http://www.sebi.gov.in/xbrl/2025-01-31/in-capmkt-types" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:negated="http://www.xbrl.org/2009/role/negated" xmlns:net="http://www.xbrl.org/2009/role/net" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xl="http://www.xbrl.org/2003/XLink" xmlns:xlink="http://www.w3.org/1999/xlink"><link:schemaRef 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unitRef="INRPerShare">0</in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0.26</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0.26</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD"> &lt;BR&gt; 
 &lt;BR&gt; 
Notes &lt;BR&gt; 
 &lt;BR&gt; 
1 The above results have been reviewed by the audit committee and approved by the board of directors at its meeting held on August 12 2025 The same have also been subjected to Limited Review by the statutory auditors and the report does not have any impact on the above Results and Notes for the quarter ended 30th June 2025 which needs to be explained &lt;BR&gt; 
 &lt;BR&gt; 
2 There is no exceptional item &lt;BR&gt; 
 &lt;BR&gt; 
3 The Company publishes the standalone financial results along with the consolidated financial results In accordance with the Ind AS 108 Operating Segments the company has disclosed the segment information in the consolidated financial results and therefore no separate disclosure on segment information is given in the standalone financial results for the quarter ended 30th June 2025  &lt;BR&gt; 
 &lt;BR&gt; 
4 During the period under results  review  &lt;BR&gt; 
a the Companys one of the material subsidiaries viz M R Organisation Ltd acquired 51 percentage equity stake in Madhura Compressors Private Limited a specialised manufacturer and service provider of centrifugal compressors and related high precision components Consequent upon this Madhuam Compressors Private Limited became a material subsidiary of the M R Organisation Ltd with effect from 12th May 2025 and  &lt;BR&gt; 
 &lt;BR&gt; 
b M R Organisation Ltd has acquired 51 percentage equity stake through its USA subsidiary in ABP Impex based in Portugal EU that specialises in providing services for high pressure compressors with effect from 11th June 2025 &lt;BR&gt; 
 &lt;BR&gt; 
5 During the quarter the Company granted 264000 stock options convertible into one fully paid up equity share having face value of Rs 2 each to employees under its Employee Stock Option Plan ESOP &lt;BR&gt; 
 &lt;BR&gt; 
6 The name of the company has been changed from SAT Industries Limited to Aeroflex Enterprises Limited with effect from May 13 2025 &lt;BR&gt; 
 &lt;BR&gt; 
7 Figures for the previous periods have been re grouped or reclassified wherever necessary to conform to the figures of the current periods &lt;BR&gt; 
 &lt;BR&gt; 
8 This statement is as per Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 &lt;BR&gt; 
 &lt;BR&gt; 
9 The basic or diluted earnings per share has been presented in accordance with Ind AS 33 Earnings per share &lt;BR&gt; 
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