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AELEA COMMODITIES LIMITED Interim / Quarterly Report 2026
60067_rns_2026-05-22_cabfe10f-3d4f-402a-8b16-104bb4c2f2b8.pdf
Interim / Quarterly Report
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A
Aelea Commodities Limited
CIN: L51909MH2018PLC316782
Formerly Known as Aelea Commodities Private Limited
22nd May, 2026
To,
BSE Limited
Phiroze Jeejeebhoi Tower,
Dalal Street,
Mumbai - 400 001
Scrip Code: 544213
Subject: Standalone & Consolidated Audited Financial Results for the Half Year and Year ended 31st March, 2026.
In terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, we are pleased to enclose herewith the following:
- Standalone & Consolidated Audited Financial Statements for the Year ended 31st March, 2026 and Financial Results for the Half Year and Year ended 31st March, 2026 along with the Statement of Assets and Liabilities, Cash Flow Statements; and
- Auditor's Report on the above Standalone & Consolidated Audited Financial Results.
- Declaration in respect of Auditor's Report with Unmodified Opinion related to the Financial Results for the Half Year and Year ended 31st March, 2026.
The above results has been considered and approved in the Meeting of the Board of Directors of the Company held on Friday, 22nd May 2026 commenced at 05.00 p.m. and concluded at 5.40 p.m.
Kindly take the same on your record and oblige.
Yours faithfully,
For AELEA COMMODITIES LIMITED
DEVYANI
FENIL
VANAPARIYA
Digitally signed by
DEVYANI FENIL
VANAPARIYA
Date: 2026.05.22
18:02:21 +05'30'
Devyani Fenil Vanapariya
Company Secretary & Compliance Officer
ACS No: 75688
Encl.: As above
REGISTERED OFFICE
Office No 21, 2nd Floor, Jolly Maker C, Nariman Point, Mumbai - 400021, Maharashtra, India
Email id - [email protected]
Website - www.aeleacommodities.com
Contact No. - 022 66340989
Standalone Statement of Financial Results for the half year/year ended on 31st March, 2026
(Rs. in Lakhs except EPS)
| Sr.No. | PARTICULARS. | 6 Months Ended on | 6 Months Ended on | 6 Months Ended on | Year Ended on | Year Ended on |
|---|---|---|---|---|---|---|
| 31.03.2026 | 30.09.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 | ||
| (Refer note 2) | (UNAUDITED) | (Refer note 2) | (AUDITED) | (AUDITED) | ||
| INCOMES FROM OPERATIONS | ||||||
| I | Revenue from Operations | 18,949.81 | 17,362.08 | 8,082.69 | 36,311.90 | 17,122.70 |
| II | Other Income | 10.72 | 13.34 | 76.72 | 24.05 | 79.11 |
| III | Total Income from operations (I + II) | 18,960.53 | 17,375.42 | 8,959.41 | 36,335.95 | 17,201.81 |
| IV | EXPENSES. | |||||
| (a) | Cost of materials consumed | 18,690.20 | 17,244.53 | 8,031.41 | 35,934.73 | 11,686.40 |
| (b) | Purchase of Stock in Trade. | 1,274.17 | 1,631.83 | 1,274.17 | 5,991.27 | |
| (c) | Changes of Inventories of Finished Goods, | (2,971.01) | (3,228.96) | (1,457.50) | (6,199.97) | (2,408.87) |
| Work in Progress, Work in Trade. | ||||||
| (d) | Employee benefits expense | 282.49 | 294.55 | 188.56 | 577.03 | 336.52 |
| (e) | Finance Cost | 832.54 | 164.43 | 175.55 | 996.97 | 358.08 |
| (f) | Depreciation and Amortisation Expenses | 246.65 | 117.45 | 30.45 | 364.11 | 116.03 |
| (g) | Other Expenses | 476.77 | 252.83 | 467.55 | 729.61 | 728.80 |
| TOTAL EXPENSES (IV (a to g) | 17,557.64 | 16,119.00 | 9,067.84 | 33,676.64 | 16,008.23 | |
| V | Profit/(Loss) before Exceptional Items and | 1,402.89 | 1,256.42 | (108.41) | 2,659.31 | 393.57 |
| Tax. (III-IV) | ||||||
| VI | Exceptional Items. & Extraordinary Item | |||||
| Bad debts | - | - | 200.00 | - | 200.00 | |
| VII | Profit/(Loss) Before Tax. (V-VI) | 1,402.89 | 1,256.42 | (308.41) | 2,659.31 | 193.57 |
| VIII | TAX EXPENSES. | |||||
| (a) | Current Tax. | 272.19 | 304.56 | (101.11) | 576.75 | - |
| (b) | Deferred Tax. | (115.70) | 68.15 | 47.74 | (47.54) | 72.02 |
| (c) | Earlier Year Tax Adjustment | 11.30 | - | - | 11.30 | - |
| Total Tax Expenses. | 167.79 | 372.72 | (53.37) | 540.51 | 72.02 | |
| IX | NET PROFIT / (LOSS) FOR THE PERIOD | 1,235.10 | 883.71 | (255.04) | 2,118.81 | 121.56 |
| X | Paid up Equity Share Capital | 20,36,88,000 | 20,36,88,000 | 20,36,88,000 | 20,36,88,000 | 20,36,88,000 |
| (Face value per share) | Rs. 10/- | Rs. 10/- | Rs. 10/- | Rs. 10/- | Rs. 10/- | |
| XI | Reserve excluding revaluation reserve | - | - | - | 7,582.79 | 5,457.46 |
| XII | Earning Per Share (In Rupees) | Not Annualised | Not Annualised | Not Annualised | Annualised | Annualised |
| (i) | Basic. | 6.06 | 4.34 | (1.25) | 10.40 | 0.65 |
| (ii) | Diluted. | 6.06 | 4.34 | (1.25) | 10.40 | 0.65 |
NOTES:
- These financial results were reviewed by the Audit Committee and thereafter have been approved by the Board of Directors of the Company at its Board Meeting held on May 22, 2026. The Statutory Auditors of the Company have audited the Standalone Financial results for the year ended March 31, 2026. An Unmodified Opinion has been issued and the same is being filed with stock exchange along with the above results.
- The figures for half Year ended March 31, 2026 and March 31, 2025 are the balancing figures between audited figures for the year ended March 31, 2026 and March 31, 2025 and the unaudited figures for the half year ended September 30, 2025 and September, 2024 respectively.
- The statement has been prepared in accordance with the recognition and measurement principles laid down in the Relevant Accounting Standard prescribed under section 133 of the Companies Act, 2013 read with the relevant rules thereunder and the terms of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015, as amended.
- As per MCA Notification dated 16th Feb 2015, Companies whose shares are listed on the SME Exchange as referred to in Chapter XB of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009 are exempted from the Compulsory requirement of adoption of Ind AS for the preparation of Financial Results.
- The Company is engaged in the Business of Processing of Cashew Nuts. All the product of the company are falling under only one reportable segment i.e. FMCG. Hence, there is no separate reporting segment in terms of Accounting Standard 17.
- Figures for the previous period have been regrouped/ rearranged/ reclassified wherever considered necessary to correspond with the current period's classification/group's disclosure.
- There are no Investors Complaints pending as on 31st March 2026.
- The Cash flow statement has been prepared under the "Indirect Method" as set out in Accounting Standard-3, "Cash Flow Statement" issued under the Companies (Accounting Standard) Rules, 2006.
Foa Aelea Commodities Limited
Hozela Shabbir Husain Jawadwala
Managing Director
DIN: 07420351
Dated: 22nd May, 2026
Place: Mumbai
Standalone Statement of Assets and Liabilities as at 31st March, 2026
(Amounts in Rs Lakhs)
| PARTICULARS. | AS AT 31 March 26 | AS AT 31 March 25 |
|---|---|---|
| AUDITED | AUDITED | |
| EQUITY AND LIABILITIES. | ||
| Shareholders' funds | ||
| Equity share capital | 2,036.88 | 2,036.88 |
| Reserves and surplus | 7,995.78 | 5,876.98 |
| Sub-total- Shareholder's funds | 10,032.66 | 7,913.86 |
| NON CURRENT LIABILITIES. | ||
| Long Term Borrowing | 375.57 | 114.11 |
| Deferred Tax Liabilities (Net) | 65.09 | 112.63 |
| Long-term provisions | 31.98 | 6.48 |
| Sub-total- Non Current Liabilities | 472.64 | 233.22 |
| CURRENT LIABILITIES. | ||
| Short Term Borrowing | 10,750.65 | 4,897.51 |
| Trade payables | ||
| - Total outstanding dues of micro and small enterprises | 70.63 | 20.31 |
| - Total outstanding dues of creditors other than micro and small enterprises | 68.42 | 425.47 |
| Other current liabilities | 489.99 | 372.03 |
| Short term Provisions | 559.12 | 23.47 |
| Sub-total-Current Liabilities | 11,938.80 | 5,738.79 |
| TOTAL | 22,444.10 | 13,885.87 |
| ASSETS. | ||
| Non-current assets | ||
| Property, plant and equipment and Intangible Asset | ||
| Property, Plant and Equipment | 7,891.72 | 4,851.76 |
| Intangible assets | 11.45 | 13.14 |
| Capital Work in Progress | 174.89 | 1,593.50 |
| Non Current Investments | 67.74 | 65.74 |
| Long-term loans and advances | 7.54 | 144.27 |
| Other Non-Current Assets | 115.96 | 29.53 |
| Sub-total- Non Current Assets | 8,269.30 | 6,697.94 |
| Current assets | ||
| Inventories | 11,083.02 | 4,957.87 |
| Trade receivables | 1,129.73 | 979.20 |
| Cash and cash equivalents | ||
| Cash and cash equivalents | 620.06 | 0.58 |
| Other Bank Balance | 13.08 | 277.58 |
| Investments | 24.41 | 1.00 |
| Short-term loans and advances | 1,223.73 | 886.54 |
| Other current assets | 80.77 | 85.16 |
| Sub-total- Current Assets | 14,174.79 | 7,187.93 |
| TOTAL | 22,444.10 | 13,885.87 |
For Aelea Commodities Limited
Hozefa Shabbir Husain Jawadwala
Managing Director
DIN: 07420351
Dated: 22nd May, 2026
Place: Mumbai
Standalone Cash Flow Statement For The Year Ended 31st March, 2026
(Amounts in Lakhs)
| Particulars | For the Year ended 31 March 2026 | For the year ended 31 March 2025 |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit before tax | 2,659.31 | 193.57 |
| Finance cost | 991.90 | 358.08 |
| Finance charges on Finance Lease Obligations | 5.07 | - |
| Revaluation reserve | - | (24.82) |
| Depreciation and amortisation Expense | 364.11 | 116.03 |
| Interest income | (8.42) | (7.49) |
| Operating profit before working capital changes | 4,011.97 | 635.37 |
| Movements in working capital: | ||
| Adjusted for (Increase)/Decrease in operating assets | ||
| Trade Receivables | (150.53) | 474.43 |
| Other Non-Current Assets | (83.73) | (51.12) |
| Inventories | (6,125.15) | (2,486.15) |
| Short Term Loans and advances | (369.74) | (502.71) |
| Current Assets | 4.39 | (8.43) |
| Adjusted for Increase/(Decrease) in operating liabilities: | ||
| Trade Payables | (306.74) | (235.96) |
| Provisions | 13.32 | (22.02) |
| Other Current Liabilities | (9.06) | (560.39) |
| Cash generated (used in)/from operations | (3,015.27) | (2,756.97) |
| Income tax paid | (10.08) | (144.10) |
| Net cash flow generated (used in)/from operating activities (A) | (3,025.34) | (2,901.08) |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase (Net) of property plant & equipment and intangible asset | (1,753.81) | (2,623.72) |
| Margin money | 261.80 | (168.58) |
| Investment In Subsidiaries | (2.00) | - |
| Redemption of Investment | (23.41) | - |
| Interest received in margin money | 10.82 | 7.49 |
| Net cash flow from/(used in) investing activities (B) | (1,506.59) | (2,784.81) |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Issuing share Capital including share premium | - | 5,100.36 |
| Proceed / (Repayment) of Finance Lease Obligation | 33.29 | |
| Net Proceeds / (Repayment) of long and short-term borrowings | 6,114.60 | 934.30 |
| Finance charges on Finance Lease Obligations | (4.57) | - |
| Finance cost | (991.90) | (358.08) |
| Net cash flow from / (used in) financing activities (C) | 5,151.41 | 5,676.58 |
| Net Increase / (decrease) in cash and cash equivalents (A+B+C) | 619.48 | (9.31) |
| Cash and cash equivalents at the beginning of the Year | 0.58 | 10.89 |
| Cash and cash equivalents at the end of the Year | 620.06 | 0.58 |
For Aelea Commodities Limited
Hozefa Shabbir Husain Jawadwala
Managing Director
DIN: 07420351
Dated: 22nd May, 2026
Place: Mumbai
Consolidated Statement of Financial Results for the half year/year ended on 31st March, 2026
(Rs. in Lakhs except EPS)
| Sr.No. | PARTICULARS. | 6 Months Ended on | 6 Months Ended on | 6 Months Ended on | Year Ended on | Year Ended on |
|---|---|---|---|---|---|---|
| 31.03.2026 | 30.09.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 | ||
| (Refer note 2) | (UNAUDITED) | (Refer note 2) | (AUDITED) | (AUDITED) | ||
| INCOMES FROM OPERATIONS | ||||||
| I | Revenue from Operations | 20,781.13 | 17,369.28 | 9,439.52 | 38,150.41 | 18,213.55 |
| II | Other Income | 17.64 | 13.34 | 78.68 | 30.98 | 81.07 |
| III | Total Income from operations (I + II) | 20,798.77 | 17,382.62 | 9,518.20 | 38,181.39 | 18,294.62 |
| IV | EXPENSES. | |||||
| (a) | Cost of materials consumed | 18,690.20 | 17,244.53 | 8,031.41 | 35,934.73 | 11,686.40 |
| (b) | Purchase of Stock in Trade. | 1,786.73 | 1,274.17 | 1,221.49 | 3,060.90 | 6,758.55 |
| (c) | Changes of Inventories of Finished Goods, | (2,957.02) | (3,229.48) | (280.80) | (6,186.50) | (2,142.20) |
| Work in Progress, Work in Trade. | ||||||
| (d) | Employee benefits expense | 278.59 | 298.45 | 204.48 | 577.03 | 369.22 |
| (e) | Finance Cost | 836.17 | 164.43 | 176.62 | 1,000.59 | 361.51 |
| (f) | Depreciation and Amortisation Expenses | 246.65 | 117.45 | 30.45 | 364.11 | 116.03 |
| (g) | Other Expenses | 488.37 | 270.14 | 430.13 | 758.50 | 757.24 |
| TOTAL EXPENSES (IV (a to g) | 19,369.69 | 16,139.70 | 9,813.76 | 35,509.36 | 17,906.74 | |
| V | Profit/(Loss) before Exceptional Items and Tax | 1,429.10 | 1,242.93 | (295.57) | 2,672.03 | 387.88 |
| Profit/(Loss) before Tax. (V-VI) | 1,429.10 | 1,242.93 | (495.57) | 2,672.03 | 187.88 | |
| VI | Exceptional Items. & Extraordinary Item | |||||
| Bad debts | - | - | 200.00 | - | 200.00 | |
| VII | Profit/(Loss) Before Tax. (V-VI) | 1,429.10 | 1,242.93 | (495.57) | 2,672.03 | 187.88 |
| VIII | TAX EXPENSES. | |||||
| (a) | Current Tax. | 272.19 | 304.56 | (101.11) | 576.75 | - |
| (b) | Deferred Tax. | (115.70) | 68.15 | 47.74 | (47.54) | 72.01 |
| (c) | Earlier Year Tax Adjustment | 11.30 | - | - | 11.30 | - |
| Total Tax Expenses. | 167.79 | 372.72 | (53.37) | 540.51 | 72.01 | |
| IX | NET PROFIT / (LOSS) FOR THE PERIOD | 1,261.31 | 870.21 | (442.20) | 2,131.52 | 115.87 |
| X | Paid up Equity Share Capital | 20,36,88,000 | 20,36,88,000 | 20,36,88,000 | 20,36,88,000 | 20,36,88,000 |
| (Face value per share) | Rs. 10/- | Rs. 10/- | Rs. 10/- | Rs. 10/- | Rs. 10/- | |
| XI | Reserve excluding revaluation reserve | - | - | - | 10,131.88 | 7,559.01 |
| XII | Earning Per Share (In Rupees) | Not Annualised | Not Annualised | Not Annualised | Annualised | Annualised |
| (i) | Basic. | 6.19 | 4.27 | (2.17) | 10.46 | 0.62 |
| (ii) | Diluted. | 6.19 | 4.27 | (2.17) | 10.46 | 0.62 |
NOTES:
- These Consolidated financial result were reviewed by the Board of Directors and thereafter have been approved by the board of directors at its meeting held on May 22, 2026. The Statutory Auditors have carried out audit of the financial result for the year ended on March 31, 2026
- The figures for half Year ended March 31, 2026 and March 31, 2025 are the balancing figures between audited figures for the year ended March 31, 2026 and March 31, 2025 and the unaudited figures for the half year ended September 30, 2025 and September, 2024 respectively.
- The statement has been prepared in accordance with the recognition and measurement principles laid down in the Relevant Accounting Standard prescribed under section 133 of the Companies Act, 2013 read with the relevant rules thereunder and the terms of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015, as amended.
- As per MCA Notification dated 16th Feb 2015, Companies whose shares are listed on the SME Exchange as referred to in Chapter XB of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009 are exempted from the Compulsory requirement of adoption of Ind AS for the preparation of Financial Results.
- The Company is engaged in the Business of Processing of Cashew Nuts. All the product of the company are falling under only one reportable segment i.e. FMCG. Hence, there is no separate reporting segment in terms of Accounting Standard 17.
- Figures for the previous period have been regrouped/ rearranged/ reclassified wherever considered necessary to correspond with the current period's classification/group's disclosure.
- There are no Investors Complaints pending as on 31st March 2026.
- The Cash flow statement has been prepared under the "Indirect Method" as set out in Accounting Standard-3, "Cash Flow Statement" issued under the Companies (Accounting Standard) Rules, 2006.
For Aelea Commodities Limited
Hozeta Shahbir Husain Jawadwala
Managing Director
DIN: 07420351
Dated: 22nd May, 2026
Place: Mumbai
Consolidated Statement of Assets and Liabilities as at 31st March, 2026
(Amounts in Lakhs)
| PARTICULARS. | AS AT 31 March 26 | AS AT 31 March 25 |
|---|---|---|
| AUDITED | AUDITED | |
| EQUITY AND LIABILITIES. | ||
| Shareholders' funds | ||
| Equity share capital | 2,036.88 | 2,036.88 |
| Reserves and surplus | 10,544.86 | 8,189.48 |
| Sub-total- Shareholder's funds | 12,581.74 | 10,226.36 |
| NON CURRENT LIABILITIES. | ||
| Long Term Borrowing | 375.57 | 114.11 |
| Deferred Tax Liabilities (Net) | 65.09 | 112.63 |
| Long-term provisions | 31.98 | 6.47 |
| Sub-total- Non Current Liabilities | 472.64 | 233.22 |
| CURRENT LIABILITIES. | ||
| Short Term Borrowing | 10,750.65 | 4,897.51 |
| Trade payables | ||
| - Total outstanding dues of micro and small enterprises | 70.63 | 20.31 |
| - Total outstanding dues of creditors other than micro and small enterprises | 68.42 | 213.13 |
| Other current liabilities | 644.94 | 461.81 |
| Short term Provisions | 559.62 | 23.47 |
| Sub-total-Current Liabilities | 12,094.25 | 5,616.23 |
| TOTAL | 25,148.63 | 16,075.81 |
| ASSETS. | ||
| Non-current assets | ||
| Property, plant and equipment and Intangible Asset | ||
| Property, Plant and Equipment | 7,891.72 | 4,851.76 |
| Intangible assets | 11.45 | 13.14 |
| Capital Work in Progress | 174.89 | 1,593.50 |
| Long-term loans and advances | 7.54 | 144.27 |
| Other Non-Current Assets | 115.96 | 30.53 |
| Sub-total- Non Current Assets | 8,201.56 | 6,633.19 |
| Current assets | ||
| Inventories | 11,083.02 | 4,970.91 |
| Trade receivables | 3,735.82 | 3,059.37 |
| Cash and cash equivalents | ||
| Cash and cash equivalents | 621.15 | 4.09 |
| Other Bank Balance | 13.08 | 277.58 |
| Investments | 24.41 | 1.00 |
| Short-term loans and advances | 1,383.30 | 1,040.68 |
| Other current assets | 86.30 | 88.99 |
| Sub-total- Current Assets | 16,947.07 | 9,442.62 |
| TOTAL | 25,148.63 | 16,075.81 |
For Aelea Commodities Limited
Hozefa Shabbir Husain Jawadwala
Managing Director
DIN: 07420351
Dated: 22nd May, 2026
Place: Mumbai
Consolidated Cash Flow Statement For The Year Ended 31st March, 2026
(Amounts in Lakhs)
| Particulars | For the year ended 31 March 2026 | For the year ended 31 March 2025 |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit before tax | 2,672.03 | 187.88 |
| Finance cost | 995.53 | 361.51 |
| Finance charges on Finance Lease Obligations | 5.07 | - |
| Revaluation reserve | - | (24.82) |
| Depreciation and amortisation Expense | 364.11 | 116.03 |
| Foreign Currency Translation Reserve | 223.86 | 55.90 |
| Interest income | (8.42) | (7.49) |
| Operating profit before working capital changes | 4,252.17 | 689.01 |
| Movements in working capital: | ||
| Adjusted for (Increase)/Decrease in operating assets | ||
| Trade Receivables | (676.44) | 567.69 |
| Other Non-Current Assets | (82.74) | (52.11) |
| Inventories | (6,112.11) | (2,219.49) |
| Short Term Loans and advances | (375.15) | (514.77) |
| Current Assets | 2.69 | (7.31) |
| Adjusted for Increase/(Decrease) in operating liabilities: | ||
| Trade Payables | (94.40) | (448.30) |
| Provisions | 13.83 | (22.02) |
| Other Current Liabilities | 56.11 | (768.59) |
| Cash generated (used in)/from operations | (3,016.06) | (2,775.89) |
| Income tax paid | (10.08) | (144.10) |
| Net cash flow generated (used in)/from operating activities (A) | (3,026.13) | (2,919.99) |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase (Net) of property plant & equipment and intangible asset | (1,753.81) | (2,622.76) |
| Margin money | 261.80 | (168.58) |
| Redeem of Investment | (23.41) | (1.00) |
| Interest received on margin money | 10.82 | 7.49 |
| Net cash flow from/(used in) investing activities (B) | (1,504.59) | (2,784.85) |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Issuing share Capital including share premium | - | 5,100.36 |
| Net Proceed / (Repayment) of Finance Lease Obligation | 33.29 | |
| Net Proceeds / (Repayment) of long and short-term borrowings | 6,114.60 | 934.30 |
| Finance charges on Finance Lease Obligations | (4.57) | - |
| Finance cost | (995.53) | (361.51) |
| Net cash flow from / (used in) financing activities (C) | 5,147.79 | 5,673.15 |
| Net Increase/(decrease) in cash and cash equivalents (A+B+C) | 617.07 | (31.69) |
| Cash and cash equivalents at the beginning of the Year | 4.09 | 35.78 |
| Cash and cash equivalents at the end of the Year | 621.15 | 4.09 |
For Aelea Commodities Limited
Hozefa Shabbir Husain Jawadwala
Managing Director
DIN: 07420351
Dated: 22nd May, 2026
Place: Mumbai
Doshi Doshi & Co
Chartered Accountants
CA INDIA
Independent Auditor's Report on Half Year Financial Results and Year to date Standalone Financial Results of M/s. AELEA COMMODITIES LIMITED Pursuant to Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations.2015.
To,
The Board of Directors
M/s. AELEA COMMODITIES LIMITED
401 & 402, SAIFEE PARK 2,
DR MASCARENHAS ROD,
Mumbai, Maharashtra-400010
India
Report on the audit of the Standalone Financial Results
Opinion
We have audited the accompanying statement of the half yearly and year to date Standalone financial results of AELEA COMMODITIES LIMITED (the "Company") for the half year ended 31st March, 2026 and the year-to-date results for the period from 01st April, 2025 to 31st March, 2026 (the "Statement"), attached herewith, being submitted by the company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations").
In our opinion and to the best of our information and according to the explanations given to us these Standalone financial results:
i. is presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and
ii. give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable accounting standards and other accounting principles generally accepted in India of the net profit and other financial information for the half year ended 31st March, 2026 as well as the year-to-date results for the period from 01st April, 2025 to 31st March, 2026.
Basis for Opinion
We conducted our audit in accordance with the Standards on Auditing ("SA"s) specified under Section 143(10) of the Act. Our responsibilities under those Standards are further described in the Auditor's Responsibilities for the Audit of the Standalone Financial Results section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (the "ICAI") together with the ethical requirements that are relevant to our audit of the Standalone Financial Results under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI's Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our audit opinion.
Management's Responsibilities for the Standalone Financial Results
This Statement, which includes the Standalone financial results is the responsibility of the Company's Board of Directors, and has been approved by them for the issuance. The Statement has been compiled from the related audited financial statements for the year ended March 31, 2026. This responsibility includes preparation and presentation of the Standalone Financial Results for the Six months and year
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NR Jhansi Ki Rani Statue,
Nehrunagar, Ahmedabad - 380015 | Mumbai Branch
119, Plot No. 7, Near F M Baroda
Udyog Nagar, Goregaon
Mumbai - 400104. |
| --- | --- | --- |
| [email protected] | | |
| www.ddco.in | | |
Doshi Doshi & Co
Chartered Accountants
CA INDIA
ended March 31, 2026 that give a true and fair view of the net profit and other financial information in accordance with the recognition and measurement principles laid down in Accounting Standard, prescribed under Section 133 of the Act, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Group and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Standalone Financial Results that give a true and fair view and is free from material misstatement, whether due to fraud or error.
In preparing the Standalone financial results, the Board of Directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.
The Board of Directors are also responsible for overseeing the Company's financial reporting process.
Auditor's Responsibilities for the Audit of the Standalone Financial Results
Our objectives are to obtain reasonable assurance about whether the Standalone financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Standalone financial results.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
-
Identify and assess the risks of material misstatement of the Standalone financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
-
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, under section 143(3)(i) of the Act, we are also responsible for expressing our opinion on whether the Company has adequate internal financial controls with reference to financial statements in place and operating effectiveness of such controls.
-
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.
-
Evaluate the appropriateness and reasonableness of disclosures made by the Board of Directors in terms of the requirements specified under Regulation 33 of the Listing Regulations.
-
Conclude on the appropriateness of the Board of Directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to
9167 404 303
[email protected]
www.ddco.in
9 Ahmedabad Branch
C 908, Stratum @ Venus Ground,
NR Jhansi Ki Rani Statue,
Nehrunagar, Ahmedabad - 380015
9 Mumbai Branch
119, Plot No. 7, Near F M Banyan
Udyog Nagar, Goregaon, Mumbai - 400104.
VAN: 153683W
Doshi Doshi & Co
Chartered Accountants
CA INDIA
continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the Standalone financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.
- Evaluate the overall presentation, structure and content of the Standalone financial results, including the disclosures, and whether the Standalone financial results represent the underlying transactions and events in a manner that achieves fair presentation.
- Obtain sufficient appropriate audit evidence regarding the financial information of the entities within the Company to express an opinion on the Standalone financial results. We are responsible for the direction, supervision and performance of the audit of financial information of such entities included in the Standalone financial results of which we are the independent auditors.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.
Other Matter
The figures for the half-year ended March 31, 2026 and March 31, 2025 as reported in these financial results are the balancing figures between audited figures in respect of the full financial year March 31, 2026 and March 31, 2025 and the unaudited published year-to-date figures up to the period ended September 30, 2025 and September 30, 2024 respectively, which were subject to limited review by us. Our report is not modified in respect of this matter.
Yours Faithfully
For Doshi Doshi & Co,
Chartered Accountants
Firm Registration No.: 153683W
Chintan Doshi
Partner
Membership No.: 158931
UDIN: 26158931APKWNK9763
Place: Ahmedabad
Date: May 22, 2026
9167 404 303
[email protected]
www.ddco.in
Ahmedabad Branch
C 908, Stratum @ Venus Ground,
NR Jhansi Ki Rani Statue,
Nehrunagar, Ahmedabad - 380015
Mumbai Branch
119, Plot No. 7, Near F M Banquets,
Udyog Nagar, Goregaon West,
Mumbai - 400104.
Doshi Doshi & Co
Chartered Accountants
C A
INDIA
Independent Auditor's Report on Half Year Financial Results and Year to date Consolidated Financial Results of M/s. AELEA COMMODITIES LIMITED Pursuant to Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations.2015.
To,
The Board of Directors
M/s. AELEA COMMODITIES LIMITED
401 & 402, SAIFEE PARK 2,
DR MASCARENHAS ROD,
Mumbai, Maharashtra-400010
India
Report on the audit of the Consolidated Financial Results
Opinion
We have audited the accompanying statement of half yearly and year to date Consolidated financial results of AELEA COMMODITIES LIMITED (the "Holding Company") and its Subsidiary (the Holding Company and its Subsidiary together referred to as "the Group") for the half year ended 31st March, 2026 and the year-to-date results for the period from 01st April, 2025 to 31st March, 2026 (the "Statement"), attached herewith, being submitted by the company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations").
In our opinion and to the best of our information and according to the explanations given to us these Consolidated financial results:
i. Includes the audited financial results of the Parent Company, subsidiary company as given in the Annexure 1 to this report:
ii. is presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and
iii. give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable accounting standards and other accounting principles generally accepted in India of the consolidated net profit and other financial information for the half year ended 31st March, 2026 as well as the year-to-date results for the period from 01st April, 2025 to 31st March, 2026.
Basis for Opinion
We conducted our audit in accordance with the Standards on Auditing ("SA"s) specified under Section 143(10) of the Act. Our responsibilities under those Standards are further described in the Auditor's Responsibilities for the Audit of the Consolidated Financial Results section of our report. We are independent of the Group, its subsidiary company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (the "ICAI") together with the ethical requirements that are relevant to our audit of the Consolidated Financial Results under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI's Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our audit opinion.
Management's Responsibilities for the Consolidated Financial Results
This Statement, which includes the Consolidated financial results is the responsibility of the Holding Company's Board of Directors, and has been approved by them for the issuance. The Statement has been compiled from the related audited financial statements for the year ended March 31, 2026. This responsibility includes preparation and presentation of the Consolidated Financial Results for the Six months and year ended March 31, 2026 that give a true and fair view of the net profit and other financial information in accordance with the recognition and measurement principles laid down in Accounting Standard, prescribed under Section 133 of the Act, read with
9167 404 303
[email protected]
www.ddco.in
Ahmedabad Branch
C 908, Stratum @ Venus Ground,
NR Jhansi Ki Rani Statue,
Nehrunagar, Ahmedabad - 380015
Mumbai Branch
119, Plot No. 7, Near F M Banquets,
Udyog Nagar, Goregaon West,
Mumbai - 400104.
Doshi Doshi & Co
Chartered Accountants
CASINDIA
relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Group and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Consolidated Financial Results that give a true and fair view and is free from material misstatement, whether due to fraud or error.
In preparing the Consolidated financial results, the Board of Directors of Holding company and the Subsidiary company are responsible for assessing the ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Holding Company Board of Directors either intends to liquidate the Group or to cease operations, or has no realistic alternative but to do so.
The Board of Directors of Subsidiary company are also responsible for overseeing the Group's financial reporting process.
Auditor's Responsibilities for the Audit of the Consolidated Financial Results
Our objectives are to obtain reasonable assurance about whether the Consolidated financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Consolidated financial results.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
- Identify and assess the risks of material misstatement of the Consolidated financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, under section 143(3)(i) of the Act, we are also responsible for expressing our opinion on whether the Group has adequate internal financial controls with reference to financial statements in place and operating effectiveness of such controls.
- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.
- Evaluate the appropriateness and reasonableness of disclosures made by the Board of Directors in terms of the requirements specified under Regulation 33 of the Listing Regulations.
- Conclude on the appropriateness of the Board of Directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the Consolidated financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Group to cease to continue as a going concern.
- Evaluate the overall presentation, structure and content of the Consolidated financial results, including the disclosures, and whether the Consolidated financial results represent the underlying transactions and events in a manner that achieves fair presentation.
9167 404 303
[email protected]
www.ddco.in
Ahmedabad Branch
C 908, Stratum @ Venus Ground, NR Jhansi Ki Rani Statue, Nehrunagar, Ahmedabad - 380015
Mumbai Branch
119, Plot No. 7, Near F M Banquets, Udyog Nagar, Goregaon West, Mumbai - 400104.
DOSHI DOSHI & CO. FRN: 23683W Chartered Accountants
Doshi Doshi & Co
Chartered Accountants
C A
INDIA
- Obtain sufficient appropriate audit evidence regarding the financial information of the entities within the Group to express an opinion on the Consolidated financial results. We are responsible for the direction, supervision and performance of the audit of financial information of such entities included in the Consolidated financial results of which we are the independent auditors.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.
Other Matter
We did not audit the financial information of one Subsidiary company (Supreme Commodities DMCC) included in the statements, whose financial information reflects total revenue of Rs. 1,833.14 Lakhs and net profit/(Loss) after tax of Rs. 14.12 Lakhs for the year ended March 31, 2026 respectively, as considered in the Consolidated financial statements. This financial information has been audited by other auditors whose financial statements, other financial information and auditors' reports have been furnished to us by the management. Our opinion on the consolidated financial result in so far it relates to amounts and disclosure included in respect of its subsidiary company, is based solely on the reports of the other auditors and the procedures performed by us are as stated in paragraph above. Our opinion on the Statement is not modified in respect of this matter.
The Statement includes the results for the half yearly ended March 31, 2026 and March 31, 2025 being the balancing figures between the audited figures in respect of the full financial year ended March 31, 2026 and March 31, 2025 and the published unaudited half yearly ended September 30, 2025 and September 30, 2024 respectively, which were subjected to a limited review by us, as required under the Listing regulations.
Yours Faithfully
For Doshi Doshi & Co,
Chartered Accountants
Firm Registration No.: 153683W
Chintan Doshi
Partner
Membership No.: 158931
UDIN: 26158931ZQWVEN9867
Place: Ahmedabad
Date: May 22, 2026
Annexure1
| Company Name |
|---|
| Aelea Commodities Limited (Holding Company) |
| Aelea Nuts & Fruits Limited (Wholly Owned Indian Subsidiary Company) |
| Aelea Green Energy Limited (Wholly Owned Indian Subsidiary Company) |
| Supreme Commodities DMCC (Wholly Owned Foreign Subsidiary Company) |
9167 404 303
[email protected]
www.ddco.in
9 Ahmedabad Branch
C 908, Stratum @ Venus Ground, NR Jhansi Ki Rani Statue, Nehrunagar, Ahmedabad - 380015
9 Mumbai Branch
119, Plot No. 7, Near F M Banquets, Udyog Nagar, Goregaon West, Mumbai - 400104.
DOSHI DOSHI & CO
FRN: 153683W
Chartered Accountants
A
Aelea Commodities Limited
CIN: L51909MH2018PLC316782
Formerly Known as Aelea Commodities Private Limited
22nd May, 2026
To,
BSE Limited
Phiroze Jeejeebhoi Tower,
Dalal Street,
Mumbai - 400 001
Scrip Code: 544213
Subject: Declaration in respect of Auditor's Report with Unmodified Opinion related to the Financial Results for the Half Year and Year ended 31st March, 2026.
Dear Sir/Madam,
Pursuant to Regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended and in compliance with SEBI Circular CIR/CFD/CMD/56/2016 dated May 27, 2016, we hereby declare and confirm that the Statutory Auditors of the Company, M/s. Doshi Doshi & Co, Chartered Accountants, Ahmedabad (FRN: 153683W) has issued the Audit Report with Unmodified Opinion in respect of the Audited Financial Results of the Company for the Half Year and Year ended 31st March, 2026.
Kindly take the same on your record and oblige.
Yours faithfully,
For AELEA COMMODITIES LIMITED
Chairman & Managing Director
DIN: 07420351
Chief Financial Officer
PAN: AHTPP4111D
REGISTERED OFFICE
Office No 21, 2nd Floor, Jolly Maker C, Nariman Point, Mumbai - 400021, Maharashtra, India
Email id - [email protected]
Website - www.aeleacommodities.com
Contact No. - 022 66340989