AEQUS2026-04-012026-06-30AEQUS2026-06-30AEQUS2026-04-012026-06-30in-capmkt:OtherExpenses1MemberAEQUS2026-04-012026-06-30in-capmkt:OtherExpenses2MemberAEQUS2026-04-012026-06-30in-capmkt:ReportableSegments1MemberAEQUS2026-04-012026-06-30in-capmkt:ReportableSegments2MemberAEQUS2026-04-012026-06-30in-capmkt:ReportableSegments1MemberAEQUS2026-04-012026-06-30in-capmkt:ReportableSegments2MemberAEQUS2026-04-012026-06-30in-capmkt:ReportableSegments1MemberAEQUS2026-06-30in-capmkt:ReportableSegments1MemberAEQUS2026-04-012026-06-30in-capmkt:ReportableSegments2MemberAEQUS2026-06-30in-capmkt:ReportableSegments2MemberAEQUS2026-04-012026-06-30in-capmkt:ReportableSegments1MemberAEQUS2026-06-30in-capmkt:ReportableSegments1MemberAEQUS2026-04-012026-06-30in-capmkt:ReportableSegments2MemberAEQUS2026-06-30in-capmkt:ReportableSegments2MemberAEQUS2026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss1AEQUS2026-04-012026-06-30AuditorDomain1iso4217:INRiso4217:INRxbrli:shares544634AEQUSNOTLISTEDINE947N01017AEQUS LIMITEDMain BoardEquity2026-04-012027-03-312026-07-292026-07-22INRMillionsQuarterlyFirst quarterMulti segment2026-07-2914:50:002026-07-2916:10:00Declaration of unmodified opinion2026-04-012026-06-30UnauditedConsolidated3955450000672200004022670000167354000001185000068991000018851000045342000014325100004449740000-4270700000-42707000012524000089900001342300000-56130000000029020000-53228000026670000-505610000-5322800000266700000670666000010-0.81-0.8100-0.81-0.81Notes to unaudited consolidated financial results for the quarter ended June 30, 2026 <br /> <br /> 1. The above consolidated financial results of Aequs Limited (referred to as the 'Parent' or the 'Company'), its Aequs Stock Option Plan Trust and its subsidiaries (Company, its Aequs Stock Option Plan Trust and its subsidiaries together referred to as “the Group”) and its associate and joint ventures 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. <br /> <br /> 2. These consolidated 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 consolidated 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. <br /> <br /> 3. The figures for the corresponding quarter ended June 30, 2025, as reported in these consolidated 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 consolidated 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 consolidated figures for the quarter ended March 31, 2026 are the balancing figures between audited consolidated figures for the year ended March 31, 2026 and the published unaudited year to date figures for the nine months ended December 31, 2025. <br /> <br /> 4. The consolidated financial results include the results of the following entities: <br /> <br /> Holding Company <br /> Aequs Limited (Formerly known as Aequs Private Limited) <br /> <br /> Indian Subsidiaries <br /> Aerostructures Manufacturing India Private Limited (ASMIPL) <br /> Aerospace Manufacturing Holdings Private Limited (AMHPL) <br /> Aequs Force Consumer Products Private Limited (AFCPPL) <br /> Aequs Engineered Plastics Private Limited (AEPPL) <br /> Aequs Consumer Products Private Limited (ACPPL) <br /> Aequs Toys Private Limited (ATPL) <br /> Koppal Toys Moulding COE Private Limited (KTMCPL) <br /> Aerostructures Assemblies India Private Limited (AAIPL) <br /> Aequs Rajas Extrusion Private Limited (AREPL) <br /> <br /> Foreign Subsidiaries <br /> Aequs Aerospace France SAS (AAF SAS) <br /> Aequs Aerospace BV (AABV) <br /> Aequs Aerospace LLC (AALLC) <br /> Aequs Holdings France, SAS (AHF) <br /> Aequs Aero Machine Inc. (AAM) <br /> Aequs Oil and Gas LLC (AOGLLC) <br /> Aequs Toys Hong Kong Private Limited (ATHPL) <br /> <br /> Indian Joint Ventures <br /> SQuAD Forging India Private Limited (SQuAD) <br /> Aerospace Processing India Private Limited (API) <br /> Aequs Cookware Private Limited (ACPL) <br /> Ajna Aerospace & Defence Private Limited (Ajna) <br /> <br /> Indian Associate <br /> Aequs Foundation <br /> <br /> 5. The Parent, 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 Parent 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. <br /> <br /> Upon receiving the requisite approvals and completing all formalities associated with the merger, the Parent 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 Parent and will cease to exist as separate legal entities. <br /> <br /> This merger will not have any material impact on the consolidated financial results of the Group. <br /> <br /> 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 consolidated 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. <br /> <br /> 7. The Group's Chief Operating Decision Maker (CODM) is identified to be the Executive Chairman and Chief Executive Officer of the Parent, who plans the allocation of resources and assess the performance of the segments. The Group has two reportable segments 'Aerospace' and 'Consumer' to be reported in this consolidated financial results. All expenses which are not attributable or allocable to segments or are non-recurring in nature have been disclosed as unallocable expenses. <br /> <br /> 8. The consolidated financial results for 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/). <br /> Impairment (reversals)/ losses on financial assets-370000Other expenses1432880000Aerospace3221590000Consumer73386000039554500003955450000Aerospace730600000Consumer-361440000369160000188510000712930000-532280000Aerospace14261730000Consumer126720700002693380000024422000027178020000Aerospace5052510000Consumer756319000012615700000230240000128459400000Exchange differences on translating financial results of foreign operations2667000026670000026670000UnauditedtrueBSR & Co. LLPtrue2028-07-31