Outcome of Board Meeting

October 30, 2026 Ref. No.: AIL/SE/40/2026-27 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, Dalal Street, Fort, Bandra Kurla Complex, Bandra (E), Mumbai-400001, MH. Mumbai-400051, MH. Scrip Code: 543534 Symbol: AETHER Dear Madam / Sir, Subject: Outcome of the Board Meeting Pursuant to Regulation 30 and Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended, this is to inform you that the Board of Directors of the Company at their Meeting held today i.e. Friday, October 30, 2026, commenced from 11:07 Hrs. and concluded at 11:44 Hrs., inter-alia, considered and approved the following: 1. The unaudited (Standalone and Consolidated) Financial Results for the Second Quarter and Half Year ended on September 30, 2026, along with the Limited Review Report thereon, as issued by the Statutory Auditors of the Company, as annexed. 2. Other business transactions. We request you to kindly take the above information for your records. Thanking you. For Aether Industries Limited Chitrarth Rajan Parghi Company Secretary & Compliance Officer Mem. No.: F12563 Page 1 of 1 Aether Industries Limited Registered Office: Plot No. 8203, GIDC Sachin, Surat-394230, Gujarat, India. Phone: +91-261-6603360 || Email: compliance@aether.co.in || Web: www.aether.co.in II CIN: L24100GJ2013PLC073434 Suresh I Surana & Associates Chartered Accountants INDEPENDENT AUDITOR’S REVIEW REPORT ON THE STATEMENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF AETHER INDUSTRIES LIMITED 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of Aether Industries Limited (“Holding Company”) and its subsidiary (the Holding and its subsidiary together referred to as “the Group”) for the quarter and half year ended 30" September, 2026 (‘the Statement’) being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. This Statement, which is the responsibility of the Management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”, issued by the Institute of Chartered Accountants of India (ICAl). A review of interim financial information consists of making inquiries, primarily of personnel responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under Section 143(10) of the Companies Act, 2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33(8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. The Statement includes the results of the following entities: a) Aether Industries Limited — the Holding Company b) Aether Speciality Chemicals Limited — Wholly Owned Subsidiary Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. Registered office: G/2-5, 1st Floor Middle Unit, Gujarat Hira Bourse, Nr. Ichhapore, Surat —394 510, India T:(91-261) 309 2500 to 2799, E-mail: surat@ss-associates.com, W: www.ss-associates.com Suresh I Surana & Associates Chartered Accountants 7. We did not review the interim financial results of the subsidiary included in the unaudited consolidated financial results, whose interim financial results, without giving effects to elimination of intra-group transaction reflect total revenues of Rs. 727.06 million for the quarter ended 30 September 2026, total profit after tax of Rs. 169.06 million for the quarter ended 30 September 2026 and total comprehensive income of Rs. 169.04 million for the quarter ended 30 September 2026, as considered in the Statement. These interim financial results have been reviewed by the other auditor whose reports have been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of the subsidiary is based solely on the report of the other auditor and the procedures performed by us as stated in paragraph 3 above. Our conclusion on the Statement is not modified in respect of the above matter with respect to our reliance on the work done by and the report of the other auditor. For Suresh | Surana & Associates Chartered Accountants Firm’'s Registration Number: 1217 ZeblNd e ~/ Chartered CA"Amit Solanki Partner Membership No.: 129132 UDIN No.: 26129132TXVMKK5764 Date: 30 October 2026 Place: Surat AETHER INDUSTRIES LIMITED Plot No. 8203, GIDC Sachin, Surat - 394230, Gujarat, INDIA Website: www.aether.co.in, Email: compliance@aether.co.in Corporate Identification Number (CIN): L24100GJ2013PLC073434 STATEMENOTF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2026 (Rupees in million except asstated) Quarter Ended Walf Year Ended | Year ended SNo. Particulars 30.03.2026 30.06.2026 30.09.2025 | 30.09.2026 30.09.2025 | 31.03.2026| (Unaudited)| (Unaudited)| (Unaudited)| (Unaudited)| (Unaudited)|_(Audited) Income 1|Revenue from operations 347219 | 3,26557| 2,801.00| 673776 | 5312.37 | 11,601.41 2[Otherincome 5075 76.89 86.91| 127.64| 112.63| 209.27 3|Totalincome (142) 352294 | 3,736246| 2,88791 | 6865.40 | 5,25.00 | 11,810.68 Expenses 2) Cost of materials consumed 2669.10 | 1,846.92 | 1613.71| 4,516.02| 326537 | 6.822.37 ::E;‘:fs Ininventoriesoffinished goodsandworkin-| - (g9¢ 73| (208.63) (186.66) (1.205.38) (492.02) (813.47) ¢) Employee benefit expenses 197.71| 19075 | 141.45| 38846 | 26159 | 627.33 d)Finance cost 5311 55.82 3228| 108.08 80.28| 180.87 &) Depreciation and amortisation expenses 216.92 21418 165.25 431.10 307.27 664.15 ) Other expenses 49766 | 408.89| 352.41| 90655| 60044 | 132882 4|Total expenses 2,637.77 | 2,507.93 | 2,118.44| 514570 | 4,012.93 | 8810.07 5| Profit before exceptional items and tax (3-4) 88517 | 834.53 | 769.47 | 171970 1,412.07 | 3,000.61 6|Exceptional items s = 2679 - 53.13 89.76 7|Profit before tax (5-6) 88517 | 83453 | 74268 | 171970 | 1735894 2,910.85 | Tax expenses Current tax 19059 | 12134| 14489 | 31193| 26017 508.35 Earlier year tax (1.80) - = (1.80) = E Deferred tax 16.42 85.70 58.23 | 10212 89.00| 207.87 8| Totatx exapenlses 205.21 207.04 203.12 412.25 349.17 716.22 9| Profitftohre period/year (7-8) 679.96 | 627.49 | 539.56 | 1,307.45 | 1,009.77 | 2,194.63 Other comprehensive income/(expenses) Items that will not be reclassified to profor ilotss 3.63 082 (@.41), 4.45 (:88) 1397 Income tax relati [Showing first 8,000 characters — download PDF for full document]