Artificial Electronics Intelligent Material Limited has delivered exceptional financial performance in Q3FY26, demonstrating robust growth across all key financial metrics. The company filed its quarterly results for the quarter ended December 31, 2025, under Regulation 33 with BSE Limited on February 12, 2026.

Outstanding Financial Performance

The company's financial results for Q3FY26 reflect remarkable growth momentum. Revenue from operations reached ₹6,429.60 lakh, representing a substantial 272% increase from ₹1,729.23 lakh in Q3FY25. This exceptional growth trajectory continued with net profit surging to ₹1,444.93 lakh compared to ₹191.94 lakh in the corresponding quarter of the previous year.

Nine-Month Performance Analysis

The nine-month period ended December 31, 2025, further reinforced the company's strong operational performance. Revenue from operations for the nine-month period reached ₹10,409.40 lakh compared to ₹2,198.73 lakh in the corresponding period of FY25, marking a growth of 373%. Net profit for the nine-month period stood at ₹2,480.49 lakh, significantly higher than ₹230.34 lakh in the previous year.

Capital Structure and Fund Raising Activities

The company successfully executed multiple fund-raising initiatives during the reporting period. In November 2025, the company allotted 97,53,750 fully paid-up equity shares at ₹40.00 per share and 1,18,00,000 convertible warrants at the same price. The company received ₹39,01,50,000 against equity shares and ₹11,80,00,000 representing 25% of the total consideration for convertible warrants during Q3FY26.

The paid-up equity share capital increased to ₹2,671.96 lakh as of December 31, 2025, from ₹1,696.58 lakh in the previous year, reflecting the successful capital expansion.

Regulatory Compliance and Governance

The quarterly results were filed with BSE Limited under Security Id: AEIM / Code: 526443, pursuant to SEBI Circular No SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 dated December 31, 2024. The financial results were reviewed by the Audit Committee and approved by the Board of Directors on February 12, 2026. The Statutory Auditors conducted a Limited Review and expressed an unmodified review conclusion.

Strategic Expansion and Subsidiary Formation

During the quarter, the company incorporated a subsidiary named AIMOTO WORKS PRIVATE LIMITED on October 27, 2025, holding 53% of its share capital. The subsidiary has not commenced business operations yet, and accordingly, the consolidated financial results remain identical to standalone results for the current period.

Operational Efficiency and Cost Management

The company demonstrated improved operational efficiency with total expenses of ₹4,520.88 lakh in Q3FY26 compared to ₹1,494.33 lakh in Q3FY25. Despite higher absolute costs due to business expansion, the company maintained healthy profit margins. Cost of purchases increased to ₹4,804.94 lakh from ₹1,400.68 lakh, primarily reflecting increased business volumes and operational scale.

The company operates in a single reportable business segment - manufacturing - and continues to focus on this core area for growth and expansion.

Artificial Electronics Intelligent Material Limited has received a regulatory disclosure from promoter Uma Nandam regarding her substantial acquisition of 9,50,000 equity shares through preferential allotment on January 30, 2026. The disclosure was filed under Regulation 29(2) of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011.

SEBI Regulatory Disclosure Details

Uma Nandam submitted the mandatory disclosure to both the company's Board of Directors and BSE Limited on February 3, 2026. The acquisition was executed through a preferential allotment mechanism, with the shares allotted at the company's registered office in Tamil Nadu.

Shareholding Pattern Changes

The SEBI disclosure reveals significant changes in Uma Nandam's shareholding position as a promoter group member. Her equity stake increased substantially following the preferential allotment.

Capital Structure Impact

The preferential allotment resulted in expansion of the company's equity base. The paid-up share capital increased following the allotment of new equity shares to the promoter.

Promoter Group Structure

The disclosure identifies Uma Nandam as part of the promoter group along with other Persons Acting in Concert (PAC). The promoter group includes Eswara Rao Nandam, Vishaal Nandam, and Polymatech Electronics Limited.

Compliance and Regulatory Framework

The transaction was conducted in accordance with SEBI regulations governing substantial acquisitions. The disclosure confirms that Uma Nandam acquired voting rights through equity shares without any encumbrances, pledges, or non-disposal undertakings. The company's shares are listed on BSE Limited, and all regulatory requirements have been fulfilled as per the substantial acquisition norms.