AEQUS2026-04-012026-06-30AEQUS2026-06-30AEQUS2026-04-012026-06-30in-capmkt:OtherExpenses1MemberAEQUS2026-04-012026-06-30in-capmkt:OtherExpenses2MemberAEQUS2026-04-012026-06-30

AuditorDomain1

AEQUS2026-06-30

Statement1

AEQUS2026-04-012026-06-30

Statement1

iso4217:INRxbrli:pureiso4217:INRxbrli:shares

544634

AEQUS

NOTLISTED

INE947N01017

AEQUS LIMITED

Main Board

Equity

2026-04-01

2027-03-31

2026-07-29

2026-07-22

INR

Millions

Quarterly

First quarter

Single segment

AEROSPACE

2026-07-29

14:50:00

2026-07-29

16:10:00

Declaration of unmodified opinion

true

false

There are no defaults in loans. The Company has not issued any debt securities.

2026-04-01

2026-06-30

Unaudited

Standalone

385220000

93300000

478520000

220510000

-43340000

63140000

9790000

24500000

151910000

426510000

52010000

11750000

-400000

11350000

40660000

6706660000

0.06

Notes to unaudited standalone financial results for the quarter ended June 30, 2026 1. The above standalone financial results of Aequs Limited (formerly known as Aequs Private Limited)('the Company') and its Aequs Stock Option Plan Trust for the quarter ended June 30, 2026, have been prepared in accordance with the Indian Accounting Standard (referred to as 'Ind 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 in terms of Regulation 33 of the Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2. These standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on July 29, 2026. The Statutory auditors of the Company have conducted a 'Limited Review' of the standalone financial results in accordance with Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('Listing Regulations') and have issued an unmodified review report thereon. 3. The figures for the corresponding quarter ended June 30, 2025, as reported in these standalone financial results, have been approved by the Company's Board of Directors but have not been audited or reviewed by the statutory auditors. This statement of standalone financial results is being prepared and submitted in compliance with Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended. The standalone figures for the quarter ended March 31, 2026 are the balancing figures between audited standalone figures for the year ended March 31, 2026 and the published unaudited year to date figures for the nine months ended December 31, 2025. 4. The Company, vide its board resolution dated April 23, 2026, has approved the Scheme of Amalgamation of certain wholly owned subsidiaries i.e., AeroStructures Manufacturing India Private Limited, Aequs Engineered Plastics Private Limited and Aequs Force Consumer Products Private Limited with itself. As of the date of adoption of these financial results, the Company has completed the initial procedural filings, including the issuance of Form CAA-9 (inviting objections/suggestions) and the filing of Form CAA-10 (Declaration of Solvency). The final submission of Form CAA-11 to the Regional Director (RD) and the subsequent activities are pending as of the reporting date. Upon receiving the requisite approvals and completing all formalities associated with the merger, the Company will account for the transaction in accordance with the applicable accounting principles prescribed under Appendix C of the Indian Accounting Standard (Ind AS) 103, ‘Business Combinations’ notified under Section 133 of the Act and/ or any other applicable Ind AS, as amended from time to time as this will be a transaction between entities under common control. Following the merger, the wholly owned subsidiaries will be subsumed into the Company and will cease to exist as separate legal entities. 5. During the quarter ended March 31, 2026, the Company has reversed the past impairment of Rs. 234.39 on investment in its joint venture SQuAD Forging India Private Limited, India ('SQuAD') considering the improved business performance. 6. Pursuant to Shareholder Resolution dated May 13, 2025, the Company had made a provision of bonus amounting to Rs.89.87 Mn payable to the Executive Chairman and Chief Executive Officer of the Company for fulfilling the target of Aequs Limited getting listed on stock exchange during the quarter ended December 31, 2025. Considering the materiality and non-recurring nature of this impact, the Company has presented such incremental impact under 'Exceptional items' in the Statement of standalone financial results for the quarter ended December 31, 2025. This has been reversed in the quarter ended March 31, 2026 due to voluntary waiver of such bonus by the Executive Chairman and Chief Executive Officer of the Company. 7. The Company's Chief Operating Decision Maker (CODM) is identified to be the Executive Chairman and Chief Executive Officer of the Company, who plans the allocation of resources and assess the performance of the segments. In accordance with Ind AS 108, Operating segments, segment information has been provided in the consolidated financial results of the Company and no separate disclosure on segment information is given in this standalone financial results. 8. The standalone financial results for the quarter ended June 30, 2026, are available on the BSE Limited website (URL: www.bseindia.com), the National Stock Exchange of India Limited website (URL: www.nseindia.com) and on the Company's website (URL: www.aequs.com/investors/).

Other expenses

151830000

Impairment (reversals)/losses on financial assets

80000

Unaudited

true

BSR & Co. LLP

true

2028-07-31

Public Issues

2025-12-08

8140000000

2026-06-30

true

CARE Ratings Limited

false

Rajeev Kaul

Managing Director

Belagavi

2026-07-29