5445272025-10-012025-12-315445272025-04-012025-12-315445272025-10-012025-12-31in-capmkt:OtherExpenses1Member5445272025-04-012025-12-31in-capmkt:OtherExpenses1Member5445272025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15445272025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25445272025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15445272025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares544527ATLANTAELENOTLISTEDINE0Z4F01028ATLANTA ELECTRICALS LIMITEDMain BoardEquity2025-04-012026-03-312026-01-192026-01-12INRLakhsQuarterlyThird quarterSingle segmentManufacturing of Transformers and Allied Products2026-01-1913:00:002026-01-1914:25:00Not applicable2025-10-012025-12-31UnauditedConsolidated471819800041105000475930300040705330000-850933000128017000205233000898780004574750004100203000659100000-11290000647810000232762000-1835700021440500004334050000000433405000-25240004308810000000153793000224.1724.170024.1724.17Notes:- – <BR> 1. The above Unaudited results (Standalone and Consolidated) have been prepared in accordance with Indian Accounting Standards (‘IND AS) notified under section 133 of the companies Act 2013, read together with relevant rules issued there under and other accounting principles generally accepted in India. – <BR> 2. The above financial results (Standalone and Consolidated) were reviewed and recommended by the Audit Committee on January 19, 2026 and subsequently approved by the Board of Directors at its meeting held on January 19, 2026. –– <BR> 3. The Company is primarily engaged in manufacturing of power and special duty transformers and therefore there is only one reportable segment. – <BR> 4. The equity shares of the Company were listed on BSE Limited (BSE) & National Stock Exchange of India Limited (NSE) with effect from September 29, 2025, pursuant to an Initial Public Offering (IPO) of 53,11,825 equity shares of face value of Rs. 2 each at a price of Rs. 754 per share, aggregating to Rs. 68,734.14 Lakhs (OFS amounting to Rs. 28,734.15 Lakhs and Fresh Issue amounting to Rs. 39,999.99 Lakhs). – <BR> Subsequent to the completion of the IPO, the equity shares of the Company were admitted to dealings on the BSE Limited (BSE) under Scrip Code: 544527 and National Stock Exchange of India Limited (NSE) under Symbol: ATLANTAELE (Collectively Stock Exchange's). – <BR> The status of utilization of IPO Proceeds as on 31 December 2025 is as under: (Rs. in Lakhs) <BR> Sr. No Object as disclosed in Offer Document Amount disclosed in the Offer Document Actual amount utilised Un Utilised amount Remarks <BR> 1. Re-payment/ pre-payment, in full or in part, of certain outstanding borrowings availed by our Company 7912.00 7912.00 - <BR> 2. Funding working capital requirements of our Company 2,1000.00 1,8992.40 2007.60 Used for Vendor Payment <BR> 3. General corporate purposes 8503.00 8503.00 - Used for repayment of BTW acquisition loan <BR> Total 3,7415.00 3,5407.40 2007.60 <BR> – <BR> 5. The figures for the nine months period ended 31st December 2024 are the balancing figures between the audited figures for the FY ended 31st March 2025 and figures reported in respect of quarter ended 31st March 2025. – <BR> Further, the figures for the quarter ended 31st December 2024 are balancing figures between figures for the nine months period derived as above and figures for the six month period reported in DRHP filed during the last year. – <BR> 6. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Group has assessed and disclosed the incremental impact of these changes on the basis of legal opinion obtained and the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Group has presented such incremental impact as “Statutory impact of new Labour Codes” under “Exceptional Items” in the consolidated interim statement of profit and loss for the period ended December 31, 2025. The incremental impact consisting of gratuity of Rs. 60.65 lakhs, compensated absences of Rs. 46.58 lakhs and bonus of Rs. 5.67 lakhs primarily arises due to change in wage definition. The Group continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. <BR> 7. The above results of the Company are available on the Company's website www.aetrafo.com and also on www.bseindia.com and www.nseindia.com. <BR> 2025-04-012025-12-31UnauditedConsolidated11038935000809820001111991700093855550000-1640552000299146000405859000168465000104598100096644540001455463000-11290000144417300043776200010642000448404000099576900000009957690007680009965370000000153793000218.5118.510018.5118.51Other Expenses457475000Other Expenses1045981000Remeasurements of the defined benefit plans-4973000Equity Instruments through Other Comprehensive Income2449000-2524000Remeasurements of the defined benefit plans-4973000Equity Instruments through Other Comprehensive Income57410007680000000-2524000768000