Integrated Filing — IndAS



General information about company
Scrip Code 532234
NSE Symbol NATIONALUM
MSEI Symbol NOTLISTED
ISIN INE139A01034
Name of company NATIONAL ALUMINIUM COMPANY LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 07-Aug-2025   11:30:00
End date and time of board meeting 07-Aug-2025   15:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable as the Company has made no defaults in Loans and Debt Securities.



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 38069400000
Other income 1235100000
Total income 39304500000
2 Expenses
(a) Cost of materials consumed 5517900000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1179600000
(d) Employee benefit expense 4454400000
(e) Finance costs 80400000
(f) Depreciation, depletion and amortisation expense 1783400000
(f) Other Expenses
1 Cost of power and fuel consumed 7280800000 7280800000
2 Other expenses 7074500000 7074500000
Total other expenses 14355300000
Total expenses 25011800000
3 Total profit before exceptional items and tax 14292700000
4 Exceptional items 0
5 Total profit before tax 14292700000
6 Tax expense
7 Current tax 3771800000
8 Deferred tax -117700000
9 Total tax expenses 3654100000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 10638600000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 10638600000
17 Other comprehensive income net of taxes -34900000
18 Total Comprehensive Income for the period 10603700000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 9183200000
Face value of equity share capital 5
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 5.79
Diluted earnings (loss) per share from continuing operations 5.79
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 5.79
Diluted earnings (loss) per share from continuing and discontinued operations 5.79
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Chemicals 16281100000 16281100000
2 tAluminium 27083400000 27083400000
3 tUnallocated Common 91600000 91600000
Total Segment Revenue 43456100000
Less: Inter segment revenue 5386700000 5386700000
Revenue from operations 38069400000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Chemicals 5027900000 5027900000
2 tAluminium 8981800000 8981800000
3 tUnallocated Common 0 0
Total Profit before tax 14009700000
i. Finance cost 80400000 80400000
ii. Other Unallocable Expenditure net off Unallocable income -363400000 -363400000
Profit before tax 14292700000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Chemicals 95640300000 95640300000
2 tAluminium 61099400000 61099400000
3 tUnallocated Common 84027000000 84027000000
Total Segment Asset 240766700000 240766700000
Un-allocable Assets 0 0
Net Segment Asset 240766700000 240766700000
4 Segment Liabilities
Segment Liabilities
1 Chemicals 14199700000 14199700000
2 tAluminium 21599100000 21599100000
3 tUnallocated Common 13906500000 13906500000
Total Segment Liabilities 49705300000 49705300000
Un-allocable Liabilities 0 0
Net Segment Liabilities 49705300000 49705300000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) (1)The financial results have been reviewed and recommended by the Audit Committee at the meeting held on 7th August, 2025 and approved by the Board of Directors in its meeting held on 7th August, 2025. Limited Review as required under Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 has been carried out by the Joint Statutory Auditors of the Company.tttttt n (2)The Board of Directors at its meeting held on 7th August 2025 has recommended final dividend of Rs.2.50/- per equity share (50% on face value of Rs. 5/- each) amounting to Rs. 459.16 crore for the FY 2024-25.tttttt n (3)The Company has not recognised the revenue from its two wind power plants (WPP) located in the State of Rajasthan due to non execution of fresh Power Purchase Agreement (PPA) since 01.04.2019 and such issue is being subjudice before Hon'ble High Court of Rajasthan based on writ petition filed by the Company. n nSimilarly, due to non execution of PPA for WPP-Gandikota, Andhra Pradesh, power generated is wheeled to captive power plant at Angul, Odisha for internal consumption.tttttt n (4)The figures of the quarter ended 31st March, 2025 are the balancing figures in respect of the audited full financial year ended 31st March, 2025 and the unaudited published year to date figures up to the third quarter ended 31st December, 2024.t nttttt n (5)Figures pertaining to previous periods have been regrouped, recast and rearranged, wherever necessary. n



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 tItems that will not be classified to profit or loss -34900000 -34900000
Total Amount of items that will not be reclassified to profit and loss -34900000
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -34900000