Integrated filing ( Finance) for the quarter and half year ended 30th September, 2026

AEIM Artificial Electronics Intelligent Material Limited Date: 3rd November, 2026 BSE Limited Phiroze Jeejeebhoy Tower, Dalal Street, Mumbai – 400 001. Dear Sir/ Madam, Sub: Integrated Filing (Finance) for the Quarter and half Year ended on 30th September, 2026 Ref: Security Id: AEIM | Code: 526443 Pursuant to the Securities and Exchange Board of India Circular No. SEBI/HO/CFD/CFD-PoD- 2/CIR/P/2024/185 dated 31st December, 2024 please (cid:976)ind enclosed herewith the Integrated Filing (Finance) for the Quarter and Half Year ended on 30th September, 2026. Kindly take the same on your record and oblige us. Thanking You For, Arti(cid:976)icial Electronics Intelligent Material Limited Chayonika Paloi Company Secretary and Compliance Of(cid:976)icer Membership No.: A53923 Registered Office: Building No. GB-200B, Green Base Industrial & logistics park, Thriveni Nagar, Vadakapattu Village, Chengalpattu District, Tamil Nadu, India – 603204 CIN: L31100TN1992PLC156105 GST: 33AAACD7939A1Z0 email: operations@aeim.co www.aeim.co +91.934.296.1663 D GM S & Co. I NOIA Chartered Accountants Hiren J. Maru B.Com .• F.C. \ .••> I'-\, OIR\r Independent Auditor's Review Report on Unaudited Standalone Financial Results of the Company for the quarter and half year ended 301 September 2026 pursuant to Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 as amended. The Board of Directors of A1iificial Electronics Intelligent Material Limited Building No. GB-2008, Green Base Industrial & logistics park, Thriveni Nagar, Vadakapattu Village, Chengalpattu District, Tamil Nadu, India- 603 204 We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of Artificial Electronics Intelligent Material Limited ("the Company") for the quarter and half year ended 30111 September 2026 ("the Statement") being submitted by the Company pursuant to the requirement of Regulation 33 of the SEB I (Listing Obi igations & Disclosure Requirements) Regulations, 2015 as amended. This Statement, which is the responsibility of the Company's management and approved by the Board of Directors at their meeting held on 3rd November 2026, has been prepared in accordance with recognition and measurement principles laid down in Indian Accounting Standards 34 "Interim Financial Reporting" (Ind AS 34), as prescribed under section 133 of the Companies Act, 2013 as amended, read with the 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 Engagement (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on auditing 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. Based on our review of the Statement conducted as stated above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the aforesaid Indian Accounting Standards 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 & Disclosure Requirements) Regulations. 2015 as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. FOR D G M S & Co. Chartered Accountants F. R. No. :112187W Date: 3rd November 2026 Place: Mumbai Hiren J Maru Partner M. No.: 115279 UDIN: 26115279EMLDPU2526 Office Address: Office No. 10, Vihang Vihar, Opp. Gautam Park, Panchpakhadi, Thane (West)-400 602, Maharashtra, India. Cell: +91 9320268900 Ph.: 022 46012965I2545 2965 Email: hirenmaru@yahoo.co.uk ARTIFICIAL ELECTRONICS INTELLIGENT MATERIAL LIMITED ~i&81\..1:erllld0ffl<:r. &uildin~No. GS..2008.Grttn 8.ase Industrial &loglisticsp•k, Thriv!!nl Napr, Vadak:apattu Vill,,ee. Chenplpattu District, T.vnil N-Adu, lndla-60l 20I CIN: l31100TN199lPLC1:5610S . . .. .. . :_ :., \ .: ... .. . .. ri+-n-S .t ia l "t ,~ e T. .m ; ent o .f Un .• . uditad s ~·t anda ..l .o n :e ·'. .. F . .f •. ~ '.n a in . c &ial • fA te .•s u1t .s .. ,fo . r th .e -. . t." . h . ~.1 a .rt ~ e ·r : a -n .d , H . .a .f.f Y ... e . •.a . "r · f ·f ~l ~d . - ..e ,. .d .I . iS i· . 'n t• ·mb ~er · ~ '3 '10 :n m2 10 J12 i . l6 ! '/'l!r 1::" &.:: 1; , .~C -,T •: ,r-. : l ; J.i C'! ::DJ "l 'l "r •' -•. " .1 :l 1'. 1:' .'l >li .l ...l £r' :, Jl ,r ,t .: '. l• !1 ~\. r• ._ t:, _1 (: n• . !. 't._1 <•\ !'ll: !..• } l'a l,f .l 1• "•l ' lt 1l 1. .. m... i , '0 !. ' :i~ "-! i" ! mI ;,-: .. 1 "· 1' "· "· '. .... . ·' .· • ·-~ L 'o " r "f "oz '' ";! ." r.' 7, 1; '1.p .0 . ". '. ~ ~i..t.,'..T.,U - .L.· ·r ·ia. ~.~~ ~ [···( ._0 .. ...i .' ~! ~• m 1; ii i '' " R' i'" • ! l if ~ h:.O tIC .1J 1I 1: "{ .,, ' ,_ ~ :- :' 4 ~it '1!~ '1J" !J :~' ''1 .: ". '•J .1 Revenue from 0Derations al ~tnu~ From O°"'ratfOllS 3 300.24 5000.60 3~04.80 a.300.84 3.979.80 l4.996.73 I! bl Other Income 19.27 42.09 27.S6 32.82 70.S7 158.94 Total R•wnu• from Oberations f net\ 3,290,97 5.~2.69 3,"2.36 8,333.66 4,050.37 15,155.67 Exoendjture •I Ernolovee Benefit E•oe.n>os 9.12 14.56 ll.61 23.68 21-31 45.58 bl Cost of material> consumed 2 385.87 2187.77 2 480.98 4,573.64 3,045.98 7,649.86 (c) Change!$ fn invcntorle; of finished goods, work-in- progress and (187.78) 64.68 (494.53) {123.10} {494.53) (328.35) :;:tock-in-trade di Purchase of Stock In Tr.de 994.81 994.81 2.551.45 el Finance Cosb 17.42 7.42 20.19 Ill Oenred•llon and •mortlsation exoeme 5.8.52 58.71 3.ll3 117.23 3.97 136.35 'lal OtherExpen•es 502.23 35.69 34.68 537.92 88.83 160.64 Total •xoon10s 2,760.54 3,363.64 2,()3.S.77 6,124.18 2,665.56 io,235.n Profit Oou) Before exaiptkn\•I & Extraordin.acy tt•m" and Tax 530.42 1,679.05 l,296.59 2,209.48 1,384.81 4,919.94 E)(~.-ptlonal Items Profit llossl from ordlnarv activities 1>1'fore tax SSOAZ 1,679.05 1,296.59 2.209.4S 1,384.81 4,9.19.94 Tax Expenses -current Tax 133.56 423.32 317.60 556.38 329.02 1,244.75 IOess):· MAT Credi\ - CUncn\ Tax E-xoensc:. Rela:tfne. to Prior vein 4.71 4,71 Def.,rred Tax {Assets)/llabtlltle> !l.52 4.46 I0.77 0.94 15.52 Profit lloul lrom ordlnarv octhlltl.,. 400.39 l,251.27 975.05 1,&51.M 1,035.56 3,675.20 Othor Comprehonoi'w Income IOCll ltcms that wUJ not be ~cla.uifled to orofit or lou l"comc taJC' rclatin~ to items that will not b~ redauifitd to orofTt or Items that wrll be reclassified to Drofit or lOb tncome tax relaUr.r.: to items that wlll be redasslrted to orofit or los.s Totol Profit. After Other Comnrehenaivo Jncom• 400.39 1,251.21 975.0S 1,6$1.66 l,Q3$.SS 3,675.20 Profit/tlos9) From Ofaeountif'lufn2 OoerGUon Before Toix Ta>1 El<.Penses of DlsconttnuJna.Operations Not Prot;v!Lo. .) from Diccountinui"" O•ration Alter Ta~ Proflt{Lossl fo• Period Before Minority lnt<trest Share Of Profit I Los• Assocla1es Pt<>litA= Of Minoritv lnterset Net Profit l+l/ Loasl-l For the Period 400.39 1,251.27 975.05 l,651.66 l 035.56 3 67S.ZO Detans of eao.>itw slulre uoltal Paid·up eQUitV share uoltal 2 766.96 2 766.96 1,696.58 2 766.96 1,696.SS 2.766.96 Fa~ value Qf eauttv >har~ uoltal '""'share\ 10.00 10.00 10.00 10.00 10.00 10.00 Rese"'e E~dudlng Revaluation Rererves As Par a.lance sheet Of previous - 9,433.21 Vear earnina oer •hare IEPSI 8Hk ea [Showing first 8,000 characters — download PDF for full document]