Artificial Electronics Intelligent Material Ltd

Book Closure Details

• Book closure for equity shares: 04–11 Sep 2026 (inclusive) for AGM; cut-off 14 Aug 2026 for voting eligibility.

Financial snapshot

• Standalone revenue from operations rose to 14,996.73 Lakhs; Consolidated at 15,010.28 Lakhs.
• Standalone total income reached 15,155.67 Lakhs; Consolidated 15,169.22 Lakhs.
• Profit before tax: Standalone 4,919.95 Lakhs; Consolidated 4,922.99 Lakhs.
• Profit for the year: Standalone 3,675.20 Lakhs; Consolidated 3,677.47 Lakhs.
• Basic EPS: Standalone 17.73; Diluted 13.05; Consolidated 17.73 / 13.06.
• Dividend declared for FY25-26: None.

Capital structure & equity

• Authorised share capital ₹100 crore; paid-up ₹2,766.96 Lakhs (2,76,69,590 shares).
• Preferential allotment of 97,53,750 shares; warrants issued Nov 17, 2025.
• 1,18,00,000 convertible warrants issued; about 10.85 million outstanding at year end.
• 9,50,000 warrants converted to equity shares on Jan 30, 2026.
• Promoters hold: Polymatech 12.45%; Uma Nandam 8.21%.

Subsidiary & group structure

• Subsidiary AIMOTO Works Private Limited formed Oct 27, 2025; AEIM holds 53%.
• Group focuses on semiconductor materials, high-tech manufacturing, and EDA.
• Tamil Nadu site identified for semiconductor parts manufacturing.

Related party transactions & approvals

• Material RPT with Polymatech Electronics Ltd up to ₹500 Crores; shareholder approval sought.
• Material RPT with AIMOTO Works Private Limited up to ₹100 Crores; shareholder approval sought.
• Audit Committee approval and quarterly omnibus approvals for repetitive RPTs.

Governance & audit

• Statutory Auditor: D. G. M. S. & Co; unmodified opinion.
• Secretarial Auditor: Jitendra Parmar & Associates; no adverse observations.
• Board held 10 meetings in FY25-26; several independent director changes.
• Vigil mechanism, insider trading policy, and compliance certifications in place.

Cash flows & liquidity

• Net cash from operations: standalone −₹9,554.98 Lakhs; consolidated −₹15,755.37 Lakhs.
• Borrowings: standalone ₹4,250.00 Lakhs; consolidated ₹10,450.89 Lakhs.
• Gearing: standalone 0.25; consolidated 0.45.
• Trade receivables: standalone ₹11,248.16 Lakhs; consolidated ₹11,262.49 Lakhs.
• Cash and cash equivalents: standalone ₹816.87 Lakhs; consolidated ₹826.87 Lakhs.

Outlook, risk & strategic moves

• Buyer shift to subscriptions/cloud; potential impact on enterprise sales.
• Competition from global players; regulatory compliance remains essential.
• Make in India and PLI policies supportive; 5G and AI adoption favorable.

Shareholder information

• Dividend nil for FY2025-26; book closure 4-11 Sept 2026.
• Promoter group holdings and warrant-based capital changes noted.
• Equity shares and warrants trade in demat form; ISIN INE072B01027 (shares) and INE072B13014 (warrants).

Financial results

• Standalone revenue from operations: Rs 5,000.60 lakhs; total revenue (net): Rs 5,042.69 lakhs.
• Consolidated revenue from operations (net): Rs 5,070.19 lakhs.
• Standalone PBT before tax: Rs 1,679.05 lakhs.
• Standalone net profit after tax: Rs 1,197.47 lakhs.
• Consolidated net profit after tax: Rs 1,252.51 lakhs.
• Standalone basic EPS: Rs 4.52; diluted: Rs 4.35.
• Consolidated basic EPS: Rs 4.53; diluted: Rs 4.36.

Fund utilization via preferential issues

• Oct 2024 preferential issue raised Rs 28.50 crore; no deviation; unutilized funds remain in bank balance.
• Nov 2025 preferential issue raised Rs 53.66 crore; no deviation; funds utilised Rs 53.67 crore.

Audit status & governance

• Ind AS-compliant results; standalone unaudited; consolidated results reviewed; board approved on 13 Aug 2026.

Standalone results

• Standalone revenue from operations: Rs 5,000.60 lakhs; total revenue from operations: Rs 5,042.69 lakhs.
• Standalone net profit: Rs 1,251.27 lakhs; basic EPS: Rs 4.52; diluted EPS: Rs 4.35.

Consolidated results

• Consolidated revenue from operations: Rs 5,028.10 lakhs; total revenue from operations: Rs 5,070.19 lakhs.
• Consolidated net profit: Rs 1,252.51 lakhs; basic EPS: Rs 4.53; diluted EPS: Rs 4.36.

Fund raising deviations

• Preferential issue (19-10-2024): no deviation; funds raised Rs 28,50,12,000; unutilized proceeds bank balance.
• Deviation in utilization for 17-11-2025 preferential issue: original ₹97.07 cr; modified ₹39.02 cr; utilized ₹53.67 cr.
• Fund allocation changes: Land 10→9 cr; Machinery 10→9 cr; Working capital 49.87→39.02 cr.

Governance & AGM

• Audit Committee reconstituted; chair Tarja Tarja Hannele; members Alan M Wagner and Eswara Rao Nandam.
• SRC reconstituted; chair Tarja; members Alan Wagner and Vishaal Nandam.
• CSR constituted; chair Tarja; members Uma Nandam and Eswara Rao Nandam.
• 34th AGM scheduled for 11 September 2026 at 3:00 PM via VC/OAVM.

Meeting Details

• Board meeting scheduled for 13 August 2026 at 2:00 PM.
• Venue: Registered Office, Building GB-200B, Green Base Industrial & Logistics Park, Tamil Nadu.

Key Agenda Items

• Unaudited standalone and consolidated financial results for quarter ended June 30, 2026 with Limited Review Report.

Dematerialisation/rematerialisation status

• Dematerialisation requests received during the reporting period were processed and confirmed to the depositories.
• Securities dematerialised have been listed on the stock exchanges where earlier issued securities are listed.
• Physical certificates received for dematerialisation were mutilated and cancelled after verification, with depository name substituted as registered owner.