Aerpace Industries Limited — quarter and year ended March 31, 2026
| Sr. No. | Particulars | Quarter Ended (Audited) 31-Mar-26 | Quarter Ended (Unaudited) 31-Dec-25 | Quarter Ended (Audited) 31-Mar-25 | Year Ended (Audited) 31-Mar-26 | Year Ended (Audited) 31-Mar-25 |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| (a) Revenue from Operations | 61.85 | 50.58 | 45.15 | 213.60 | 161.86 | |
| (b) Other Income | 52.25 | 45.31 | 52.70 | 190.36 | 140.20 | |
| Total Income from operations | 114.10 | 95.89 | 97.85 | 403.96 | 302.06 | |
| 2 | Expenses: | |||||
| a) Purchase of Stock-in-trade | – | – | – | – | – | |
| b) Changes in Inventory of Finished goods and Stock-in-trade | – | – | – | – | – | |
| c) Cost of Material Consumed | – | – | – | – | – | |
| d) Employee Benefits Expenses | 582.95 | 147.39 | 117.43 | 975.59 | 323.25 | |
| e) Finance Costs | 37.78 | 33.51 | 1.10 | 115.45 | 41.04 | |
| f) Depreciation and Amortisation expense | 55.64 | 51.36 | 10.15 | 210.19 | 113.57 | |
| g) Other expenses | 112.61 | 79.73 | 138.83 | 325.29 | 319.89 | |
| Total Expenses | 788.98 | 311.99 | 267.51 | 1,626.50 | 797.75 | |
| 3 | Profit /(Loss) before tax (1-2) | (674.88) | (216.10) | (169.66) | (1,222.54) | (495.69) |
| 4 | Tax Expense | |||||
| – Current tax | – | – | – | – | – | |
| – Deferred tax | (5.43) | (3.80) | (6.69) | (22.19) | (11.94) | |
| – Taxes for earlier period | (0.07) | – | – | (0.07) | (0.08) | |
| Total Tax Expenses | (5.50) | (3.80) | (6.69) | (22.26) | (12.02) | |
| 5 | Profit /(Loss ) after tax for the period (3-4) | (669.38) | (212.30) | (162.97) | (1,200.28) | (483.67) |
| 6 | Other Comprehensive Income, net of income tax | |||||
| A. (i) Items that will not be reclassified to Profit or Loss | (0.14) | (1.21) | 3.32 | 1.14 | 3.18 | |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | 0.03 | 0.30 | (0.76) | (0.29) | (0.80) | |
| B. (i) Items that will be reclassified to Profit or Loss | – | – | – | – | – | |
| (ii) Income tax relating to items that will be reclassified to profit or loss | – | – | – | – | – | |
| Total Other Comprehensive Income, net of income tax | (0.10) | (0.90) | 2.56 | 0.85 | 2.38 | |
| 7 | Total Comprehensive Income for the period (5+6) | (669.48) | (213.21) | (160.41) | (1,199.43) | (481.29) |
| 8 | Paid-up equity share capital (face value of Rs 1/- per share, fully paid up) | 1,538.58 | 1,538.58 | 1,538.58 | 1,538.58 | 1,538.58 |
| 9 | Other Equity excluding Revaluation Reserve | – | – | – | – | 3,513.50 |
| 10 | Earning /(Loss) per share from Continuing operations (EPS) (of Rs 1/- each) (not annualised) | |||||
| Basic/ Diluted EPS | (0.44) | (0.14) | (0.11) | (0.78) | (0.33) |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| I. ASSETS | ||
| 1. Non Current Assets | ||
| (a) Property, Plant and Equipment | 190.44 | 42.06 |
| (b) Capital Work-in Progress | 2,612.99 | 1,341.79 |
| (c) Intangible Assets under Development | 587.95 | 283.62 |
| (d) Right to Use Asset | 1,126.49 | 1,453.80 |
| (e) Financial Assets | ||
| (i) Investments | 828.59 | 800.01 |
| (ii) Loans and Advances | 2,376.20 | 2,468.11 |
| (iii) Other Financial Assets | 104.40 | 101.66 |
| (f) Deferred Tax Assets (Net) | 38.44 | 16.54 |
| (g) Other Non current Assets | 97.89 | 68.65 |
| Sub-Total | 7,963.38 | 6,576.24 |
| 2. Current Assets | ||
| (a) Inventories | 48.46 | 2.26 |
| (b) Financial Assets | ||
| (i) Trade Receivables | 71.97 | 97.27 |
| (ii) Cash and Cash Equivalents | 2.23 | 9.30 |
| (iii) Other Financial Assets | – | 4.32 |
| (c) Current Tax Assets | 19.91 | 16.79 |
| (d) Other Current Assets | 399.31 | 94.91 |
| Sub-Total | 541.88 | 224.85 |
| Total Assets | 8,505.26 | 6,801.09 |
| II. EQUITY AND LIABILITIES | ||
| 1. Equity | ||
| (a) Equity Share Capital | 1,538.58 | 1,538.58 |
| (b) Other Equity | 2,721.61 | 3,513.50 |
| Sub-Total | 4,260.19 | 5,052.08 |
| 2. Non Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 2,568.92 | – |
| (ii) Lease Liabilities | 914.37 | 1,245.77 |
| (b) Long Term Provisions | 30.77 | 12.09 |
| Sub-Total | 3,514.06 | 1,257.86 |
| 3. Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 326.15 | 251.41 |
| (ii) Lease Liabilities | – | – |
| (iii) Trade Payables | ||
| – Total Outstanding dues to Micro and Small Enterprises | 2.47 | 19.41 |
| – Total Outstanding due to creditors other than Micro and Small Enterprises | 295.86 | 158.98 |
| (iv) Other Financial Liabilities | 83.04 | 49.06 |
| (b) Other Current Liabilities | 22.33 | 12.25 |
| (c) Short Term Provisions | 1.17 | 0.04 |
| Sub-Total | 731.01 | 491.15 |
| Total Equity and Liabilities | 8,505.26 | 6,801.09 |
| Particulars | Year ended March 31, 2026 | Year ended March 31, 2025 |
|---|---|---|
| A. Cash flow from operating activities | ||
| Net Profit/(Loss) Before Tax | (1,222.55) | (495.69) |
| Adjustments for: | ||
| Depreciation and Amortization Expenses | 210.19 | 113.57 |
| Rights issue Expenses | – | – |
| Interest Income | (189.93) | (140.19) |
| Increase in Right to Use Assets | (20.97) | – |
| Expenses recognised for ESOP | 407.55 | – |
| Expense recognised in OCI | 1.14 | – |
| Remeasurement of Defined Benefit Obligation | – | – |
| Provision for Expected Credit Loss | – | 0.12 |
| Finance Cost | 115.45 | 41.04 |
| Other expenses | – | – |
| Operating profit before working capital changes | (699.13) | (481.15) |
| Adjustments for: | ||
| (Increase)/Decrease in Other Financial Assets | 1.58 | (93.47) |
| (Increase)/Decrease in Inventories | (46.20) | (2.26) |
| (Increase)/Decrease in Loan & Advances | – | – |
| (Increase)/Decrease in other current assets | (29.24) | (72.62) |
| (Increase)/Decrease in Trade Receivable | 25.30 | (76.78) |
| Increase/(Decrease) in Provisions | 19.81 | 8.96 |
| Increase/(Decrease) in Trade Payable | 119.93 | 102.28 |
| Increase/(Decrease) in Other Current Liabilities | 10.08 | 4.75 |
| Increase/(Decrease) in Current Financial Liabilities | – | 28.97 |
| Cash Flow from Operations | (868.28) | (581.32) |
| Taxes Paid (Net) | (3.03) | (11.28) |
| Net Cash Inflow / (Outflow) from Operating Activities | (871.31) | (592.60) |
| B. Cash Flow from Investing Activities | ||
| Purchase of Property, Plant and Equipment | (1,435.85) | (1,388.49) |
| Investment in Subsidiary | (28.58) | – |
| Intercorporate Deposits (Given) | 91.91 | (2,864.88) |
| Intercorporate Deposits Repaid | – | (187.61) |
| Purchase of Intangibles under Development | (149.97) | 11.97 |
| Interest received | 189.93 | – |
| Net Cash Inflow / (Outflow) from Investing Activities | (1,332.57) | (4,429.01) |
| C. Cash Flow from Financing Activities | ||
| Increase / (Decrease) in Borrowings | 2,568.92 | – |
| Payment of Lease Liability | (256.66) | (113.65) |
| Proceeds from Issue of Right shares (net of expenses) | – | 4,254.30 |
| Finance Cost | (115.45) | – |
| Net Cash inflow from/ (outflow) from Financing activities | 2,196.81 | 4,140.65 |
| Net Increase / (Decrease) in Cash and Cash Equivalents | (7.07) | (23.76) |
| Cash and Cash Equivalents at the Beginning of the year | 9.30 | 33.06 |
| Cash and Cash Equivalents at the end of the year | 2.23 | 9.30 |
| Sr. No. | Particulars | Quarter Ended (Audited) 31-Mar-26 | Quarter Ended (Unaudited) 31-Dec-25 | Quarter Ended (Audited) 31-Mar-25 | Year Ended (Audited) 31-Mar-26 | Year Ended (Audited) 31-Mar-25 |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| (a) Revenue from Operations | – | – | – | – | – | |
| (b) Other Income | 4.04 | 2.11 | 40.66 | 22.13 | 59.44 | |
| Total Income from operations | 4.04 | 2.11 | 40.66 | 22.13 | 59.44 | |
| 2 | Expenses: | |||||
| a) Purchase of Stock-in-trade | – | – | – | – | – | |
| b) Changes in Inventory of Finished goods and Stock-in-trade | – | – | – | – | – | |
| c) Cost of Material Consumed | – | – | – | – | – | |
| d) Employee Benefits Expenses | 523.19 | 100.86 | 114.29 | 778.60 | 175.88 | |
| e) Finance Costs | 70.85 | 0.44 | 5.28 | 115.45 | 41.04 | |
| f) Depreciation and Amortisation expense | 59.29 | 55.01 | 35.07 | 224.75 | 124.81 | |
| g) Other expenses | 245.58 | 84.74 | 382.79 | 578.30 | 469.33 | |
| Total Expenses | 904.90 | 241.05 | 537.43 | 1,697.10 | 811.06 | |
| 3 | Profit /(Loss) before tax (1-2) | (900.86) | (238.94) | (496.77) | (1,674.97) | (751.62) |
| 4 | Tax Expense | |||||
| – Current tax | – | – | – | – | – | |
| – Deferred tax | (7.99) | (2. |