Company Overview
Artificial Electronics Intelligent Material Limited (formerly Datasoft Application Software) reported exceptional FY26 results with standalone revenue surging 465% to ₹1,515.57 crore from ₹268.23 crore YoY, while net profit increased dramatically to ₹367.52 crore from ₹28.30 crore. The company operates in semiconductor materials manufacturing and electronic design automation with a single business segment.
Capital Structure & Financing
The company raised ₹42.82 crore through preferential allotment of 97.54 lakh equity shares at ₹40 per share and issued 118 lakh convertible warrants, increasing paid-up capital to ₹27.67 crore. The company holds significant interest-free loans totaling ₹10,450.89 lakhs from directors and related parties, resulting in net debt of ₹10,152.75 lakhs and a gearing ratio of 0.45.
Material Related Party Transactions
Shareholders are required to vote on two material related party transactions exceeding 10% of consolidated turnover: ₹500 crore limit with Polymatech Electronics (where directors have significant influence) and ₹100 crore limit with subsidiary AIMOTO Works Private Limited (53% ownership). FY26 transactions included purchases of ₹436.09 lakhs and sales of ₹468.87 lakhs with Polymatech.
Financial Position & Ratios
The company maintains a strong liquidity position with a current ratio of 6.40 and demonstrates solid profitability with return on equity of 48% and net profit margin of 24%. Other key ratios include debt-equity ratio of 0.39, inventory turnover of 15.13, and trade receivables turnover of 2.19.
Subsidiary & Operations
AIMOTO Works Private Limited, incorporated in October 2025, contributed significantly with turnover of ₹1,355.17 lakhs and net profit of ₹227.82 lakhs. The company has identified land in Tamil Nadu for semiconductor manufacturing operations and maintains lease liabilities of ₹528.73 lakhs with ₹199.32 lakhs due within one year.
Governance & Compliance
The company submitted its 34th Annual Report to BSE Limited pursuant to SEBI Regulation 34, with AGM scheduled for September 11, 2026. The board composition includes key appointments and resignations throughout FY26, with statutory auditors providing unmodified opinions on both standalone and consolidated financial statements.
Risk Management & Disclosures
The company manages financial risks through adequate reserves, banking facilities, and cash flow monitoring, with related parties providing explicit written confirmation of continued financial support. No contingent liabilities, CSR requirements, or benami property proceedings were reported as of March 31, 2026.