Integrated Filing — IndAS



General information about company
Scrip Code 541154
NSE Symbol HAL
MSEI Symbol NOTLISTED
ISIN INE066F01020
Name of company Hindustan Aeronautics 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 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Design, Development, Manufacture, Repair and Overhaul of Aircraft, Helicopter, Engines, Avionics Systems
Start date and time of board meeting 12-Aug-2025   11:00:00
End date and time of board meeting 12-Aug-2025   14:05:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 Audited
D Nature of report standalone or consolidated Consolidated
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 48190100000
Other income 7470900000
Total income 55661000000
2 Expenses
(a) Cost of materials consumed 31604300000
(b) Purchases of stock-in-trade 1054100000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -17251900000
(d) Employee benefit expense 13825200000
(e) Finance costs 3000000
(f) Depreciation, depletion and amortisation expense 1851600000
(f) Other Expenses
1 Impairment Loss 22500000 22500000
2 Other expenses 4782300000 4782300000
3 Direct Input to WIP/Expenses Capitalised 811800000 811800000
4 Provisions 2946700000 2946700000
5 Less: Expenses relating to Capital and Other Accounts -2428900000 -2428900000
Total other expenses 6134400000
Total expenses 37220700000
3 Total profit before exceptional items and tax 18440300000
4 Exceptional items 0
5 Total profit before tax 18440300000
6 Tax expense
7 Current tax 4607800000
8 Deferred tax 97600000
9 Total tax expenses 4705400000
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 13734900000
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 102800000
16 Total profit (loss) for period 13837700000
17 Other comprehensive income net of taxes 250700000
18 Total Comprehensive Income for the period 14088400000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 13837700000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 14088400000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 3343900000
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 20.69
Diluted earnings (loss) per share from continuing operations 20.69
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 20.69
Diluted earnings (loss) per share from continuing and discontinued operations 20.69
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) As per Audited Financial Results disclosed to the stock exchange under Regulation 30



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 Audited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Ministry of Corporate Affairs vide notification no 1/2/2014-CL-V dated 23rd February 2018 has exempted the government companies engaged in defence production to the extent of application of relevant Accounting Standard Ind AS 108 on Operating Segment.



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 Audited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of defined benefit plans 336900000 336900000
2 Share of Other Comprehensive Income of JV's accounted using Equity Method -1400000 -1400000
Total Amount of items that will not be reclassified to profit and loss 335500000
2 Income tax relating to items that will not be reclassified to profit or loss 84800000
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 250700000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/s Gupta Nayar & Co Yes 30-Apr-2027