Artificial Electronics Intelligent Material Ltd Files September Filing

Artificial Electronics Intelligent Material Ltd filed unaudited financial results for the quarter and half-year ended 30 September 2026 with BSE, following ₹50 crore of sales in the June 2026 quarter, which was 614.3% higher year on year.

What did Artificial Elect file with BSE?

Artificial Elect submitted an integrated finance filing containing unaudited standalone financial results for the quarter and half-year ended 30 September 2026. The disclosure was made to BSE and included financial statements, cash-flow details and compliance certifications required for regulatory reporting.

The filing also states that the board approved unaudited standalone and consolidated results for the relevant quarter and half-year. A review report from DGM & Co., Chartered Accountants, accompanied the results. According to the disclosure, the review found no material misstatement under Regulation 33 of the Securities and Exchange Board of India listing rules.

The information provided does not state the September-quarter sales, profit or earnings per share figures. Investors should therefore distinguish between the filing of the September-period results and the financial figures already available for the June 2026 quarter.

What does Artificial Elect's available financial data show?

Artificial Elect's latest reported quarterly financial figures in the supplied data are for the quarter ended June 2026, when sales were ₹50 crore and net profit was ₹13 crore. Sales increased from ₹7 crore in the June 2025 quarter, while net profit increased from ₹1 crore in the corresponding prior-year period.

The June 2026 quarter produced an operating profit of ₹17 crore and an operating profit margin of 34%. Earnings per share were ₹4.53, compared with ₹0.36 in the June 2025 quarter. The figures indicate a substantial expansion in revenue and profitability from a low base a year earlier.

For the year ended March 2026, the company reported sales of ₹150 crore, operating profit of ₹49 crore and net profit of ₹37 crore. The trailing twelve-month figures in the provided data show sales of ₹194 crore, operating profit of ₹66 crore and net profit of ₹49 crore. These annual and trailing figures provide context for the June-quarter performance but are not a substitute for the September-period numbers contained in the new filing.

How was the September filing reviewed?

Artificial Elect's September filing was accompanied by a limited review report from DGM & Co., Chartered Accountants, as stated in the disclosure. The board also approved the standalone and consolidated unaudited financial results before their submission to the exchange.

The filing referred to compliance certifications and the absence of a material misstatement under SEBI Regulation 33. Regulation 33 sets disclosure requirements for listed entities that publish quarterly and annual financial results, including board approval, submission to stock exchanges and review or audit requirements as applicable.

The supplied corporate-announcement information also notes that the board had disclosed no deviation in the utilisation of preferential issue funds in an earlier results-related approval. No fresh details on fund use, capital allocation or any revised financial target are included in the information for the September filing.

What does the filing mean for Artificial Elect investors?

The filing gives investors a formal regulatory record of Artificial Elect's September 2026 quarter and half-year disclosures. It also provides the supporting financial statements, cash-flow information and compliance documentation needed to assess the company's reported performance once the detailed period figures are reviewed.

The June 2026 results had shown sales of ₹50 crore, net profit of ₹13 crore and a 34% operating margin. For investors, the key comparison in the September filing will be whether revenue, margins, profit and cash-flow trends remained consistent with those June-quarter levels. The supplied information does not provide a share-price movement or market reaction linked to the filing.

The wider significance is the company's move from ₹26 crore in sales in March 2025 to ₹150 crore in March 2026, according to the annual figures provided. However, rapid year-on-year growth percentages reflect comparison with relatively small prior-period figures. Investors may therefore focus on sequential performance, operating margins and cash-flow disclosures rather than relying only on percentage growth.

Conclusion

Artificial Elect has completed a BSE filing for the quarter and half-year ended 30 September 2026, supported by unaudited financial statements, cash-flow details, certifications and an auditor review report. The latest numerical performance available in the supplied data remains the June 2026 quarter, when sales were ₹50 crore and net profit was ₹13 crore.

The next point to watch is the detailed September-quarter and half-year financial data in the approved results, particularly sales, profitability, margins and cash generation. The filing confirms the results were submitted and reviewed, but the supplied information does not disclose the September-period financial figures.