Integrated Filing — IndAS
General information about company
| Scrip Code |
500440 |
| NSE Symbol |
HINDALCO |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE038A01020 |
| Name of company |
HINDALCO INDUSTRIES LIMITED |
| Type of company |
Main Board |
| Class of security |
Equity |
| Date of start of financial year |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
07-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
26-09-2025 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second quarter |
| Nature of report standalone or consolidated |
Consolidated |
| 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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
07-11-2025 12:15:00 |
| End date and time of board meeting |
07-11-2025 13:30:00 |
| Whether cash flow statement is applicable on company |
Yes |
| Type of cash flow statement |
Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Not applicable |
Financial Results Ind-AS
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
66,05,800.00 |
1,30,29,000.00 |
|
Other income |
71,300.00 |
1,31,500.00 |
|
Total income |
66,77,100.00 |
1,31,60,500.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
42,75,400.00 |
86,29,700.00 |
| (b) |
Purchases of stock-in-trade |
47,700.00 |
96,300.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(1,64,400.00) |
(4,72,400.00) |
| (d) |
Employee benefit expense |
4,12,100.00 |
8,37,400.00 |
| (e) |
Finance costs |
80,300.00 |
1,55,700.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
2,15,500.00 |
4,23,500.00 |
| (f) |
Other Expenses |
| 1 |
Power and fuel |
3,44,700.00 |
6,91,200.00 |
| 2 |
Other expenses |
7,92,700.00 |
15,41,700.00 |
| 3 |
Impairment loss/ (reversal) on financial assets (net) |
500.00 |
900.00 |
| 4 |
Impairment loss/ (reversal) of non-current assets (net) |
500.00 |
17,000.00 |
|
Total other expenses |
11,38,400.00 |
22,50,800.00 |
|
Total expenses |
60,05,000.00 |
1,19,21,000.00 |
| 3 |
Total profit before exceptional items and tax |
6,72,100.00 |
12,39,500.00 |
| 4 |
Exceptional items |
(18,200.00) |
(18,200.00) |
| 5 |
Total profit before tax |
6,53,900.00 |
12,21,300.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
1,75,100.00 |
3,25,700.00 |
| 8 |
Deferred tax |
4,800.00 |
21,400.00 |
| 9 |
Total tax expenses |
1,79,900.00 |
3,47,100.00 |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
0.00 |
0.00 |
| 11 |
Net Profit Loss for the period from
continuing operations |
4,74,000.00 |
8,74,200.00 |
| 12 |
Profit (loss) from discontinued operations before tax |
0.00 |
0.00 |
| 13 |
Tax expense of discontinued operations |
0.00 |
0.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
0.00 |
0.00 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
100.00 |
300.00 |
| 16 |
Total profit (loss) for period |
4,74,100.00 |
8,74,500.00 |
| 17 |
Other comprehensive income net of taxes |
96,900.00 |
3,68,800.00 |
| 18 |
Total Comprehensive Income for the period |
5,71,000.00 |
12,43,300.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
4,74,100.00 |
8,74,500.00 |
|
Total profit or loss, attributable to non-controlling interests |
0.00 |
0.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
96,900.00 |
12,43,300.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
0.00 |
0.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
22,200.00 |
22,200.00 |
|
Face value of equity share capital |
1 |
1 |
| 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 |
21.35 |
39.38 |
|
Diluted earnings (loss) per share from continuing operations |
21.32 |
39.32 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
0 |
0 |
|
Diluted earnings (loss) per share from discontinued operations |
0 |
0 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
21.35 |
39.38 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
21.32 |
39.32 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
30-09-2025 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
88,27,400.00 |
|
Capital work-in-progress |
34,68,000.00 |
|
Investment property |
6,100.00 |
|
Goodwill |
28,19,500.00 |
|
Other intangible assets |
5,51,200.00 |
|
Intangible assets under development |
33,100.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
22,700.00 |
|
Non-current financial assets |
|
|
Non-current investments |
16,29,900.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
2,900.00 |
|
Other non-current financial assets |
1,47,700.00 |
|
Total non-current financial assets |
17,80,500.00 |
|
Deferred tax assets (net) |
1,53,800.00 |
|
Other non-current assets |
3,60,800.00 |
|
Total non-current assets |
1,80,23,100.00 |
| 2 |
Current assets |
|
|
Inventories |
60,37,900.00 |
|
Current financial asset |
|
|
Current investments |
12,98,000.00 |
|
Trade receivables, current |
20,64,900.00 |
|
Cash and cash equivalents |
10,94,400.00 |
|
Bank balance other than cash and cash equivalents |
1,33,400.00 |
|
Loans, current |
700.00 |
|
Other current financial assets |
3,60,900.00 |
|
Total current financial assets |
49,52,300.00 |
|
Current tax assets (net) |
14,900.00 |
|
Other current assets |
6,19,400.00 |
|
Total current assets |
1,16,24,500.00 |
| 3 |
Non-current assets classified as held for sale |
20,400.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
2,96,68,000.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
22,200.00 |
|
Other equity |
1,34,64,400.00 |
|
Total equity attributable to owners of parent |
1,34,86,600.00 |
|
Non controlling interest |
1,200.00 |
|
Total equity |
1,34,87,800.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
62,10,700.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
0.00 |
|
Total Trade payable |
0.00 |
|
Other non-current financial liabilities |
2,40,200.00 |
|
Total non-current financial liabilities |
64,50,900.00 |
|
Provisions, non-current |
6,51,700.00 |
|
Deferred tax liabilities (net) |
10,41,900.00 |
|
Deferred government grants, Non-current |
|
|
Other non-current liabilities |
1,40,300.00 |
|
Total non-current liabilities |
82,84,800.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
10,56,300.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
30,100.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
46,10,300.00 |
|
Total Trade payable |
46,40,400.00 |
|
Other current financial liabilities |
11,18,200.00 |
|
Total current financial liabilities |
68,14,900.00 |
|
Other current liabilities |
2,47,800.00 |
|
Provisions, current |
3,84,400.00 |
|
Current tax liabilities (Net) |
4,37,300.00 |
|
Deferred government grants, Current |
|
|
Total current liabilities |
78,84,400.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
11,000.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
|
|
Total liabilities |
1,61,80,200.00 |
|
Total equity and liabilites |
2,96,68,000.00 |
|
Disclosure of notes on assets and liabilities |
|
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| Date of end of reporting
period |
30-09-2025 |
30-09-2025 |
| Whether results are audited
or unaudited |
Unaudited |
Unaudited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Novelis |
41,41,800.00 |
81,78,000.00 |
| 2 |
Aluminium upstream |
10,07,800.00 |
19,40,900.00 |
| 3 |
Aluminium downstream |
3,80,900.00 |
7,16,200.00 |
| 4 |
Copper |
14,56,300.00 |
29,44,900.00 |
|
Total Segment Revenue |
69,86,800.00 |
1,37,80,000.00 |
|
Less: Inter segment revenue |
3,84,000.00 |
7,51,000.00 |
|
Revenue from operations |
66,02,800.00 |
1,30,29,000.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Novelis |
3,68,500.00 |
7,24,200.00 |
| 2 |
Aluminium upstream |
4,52,400.00 |
8,60,400.00 |
| 3 |
Aluminium downstream |
26,100.00 |
49,000.00 |
| 4 |
Copper |
63,400.00 |
1,30,700.00 |
|
Total Profit before tax |
9,10,400.00 |
17,64,300.00 |
|
i. Finance cost |
80,300.00 |
1,55,700.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
1,76,100.00 |
3,87,000.00 |
|
Profit before tax |
6,54,000.00 |
12,21,600.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Novelis |
1,57,21,500.00 |
1,57,21,500.00 |
| 2 |
Aluminium upstream |
47,28,600.00 |
47,28,600.00 |
| 3 |
Aluminium downstream |
14,09,000.00 |
14,09,000.00 |
| 4 |
Copper |
29,58,700.00 |
29,58,700.00 |
|
Total Segment Asset |
2,48,17,800.00 |
2,48,17,800.00 |
|
Un-allocable Assets |
48,50,200.00 |
48,50,200.00 |
|
Net Segment Asset |
2,96,68,000.00 |
2,96,68,000.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Novelis |
52,97,600.00 |
52,97,600.00 |
| 2 |
Aluminium upstream |
5,61,800.00 |
5,61,800.00 |
| 3 |
Aluminium downstream |
2,03,100.00 |
2,03,100.00 |
| 4 |
Copper |
16,70,300.00 |
16,70,300.00 |
|
Total Segment Liabilities |
77,32,800.00 |
77,32,800.00 |
|
Un-allocable Liabilities |
84,47,400.00 |
84,47,400.00 |
|
Net Segment Liabilities |
1,61,80,200.00 |
1,61,80,200.00 |
|
Disclosure of notes on segments |
|
Other Comprehensive Income
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
|
Other comprehensive income [Abstract] |
|
| 1 |
Amount of items that will not be reclassified to profit and loss |
|
| 1 |
Remeasurement of defined benefit obligation |
16,500.00 |
22,500.00 |
| 2 |
Change in fair value of equity instruments designated as FVTOCI |
(20,000.00) |
85,000.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
(3,500.00) |
1,07,500.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(100.00) |
18,800.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Change in fair value of trade receivables designated as FVTOCI |
(5,600.00) |
(4,600.00) |
| 2 |
Change in fair value of debt instruments designated as FVTOCI |
(1,300.00) |
(900.00) |
| 3 |
Effective portion of cash flow hedges |
(1,17,600.00) |
(1,56,400.00) |
| 4 |
Cost of hedging reserve |
6,700.00 |
6,300.00 |
| 5 |
Foreign currency translation reserve |
1,82,100.00 |
3,89,500.00 |
|
Total Amount of items that will be reclassified to profit and loss |
64,300.00 |
2,33,900.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(36,000.00) |
(46,200.00) |
| 5 |
Total Other comprehensive income |
96,900.00 |
3,68,800.00 |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
12,21,300.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
1,55,700.00 |
|
Adjustments for decrease (increase) in inventories |
(8,76,200.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
53,900.00 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
0.00 |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
(1,04,200.00) |
|
Adjustments for other financial assets, current |
(10,200.00) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
2,78,800.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
0.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
4,23,500.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
26,800.00 |
|
Adjustments for provisions, current |
0.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
(52,900.00) |
|
Adjustments for other financial liabilities, non-current |
(3,800.00) |
|
Adjustments for unrealised foreign exchange losses gains |
20,000.00 |
|
Adjustments for dividend income |
3,900.00 |
|
Adjustments for interest income |
56,900.00 |
|
Adjustments for share-based payments |
3,100.00 |
|
Adjustments for fair value losses (gains) |
(16,400.00) |
|
Adjustments for undistributed profits of associates |
300.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
0.00 |
|
Other adjustments to reconcile profit (loss) |
300.00 |
|
Other adjustments for non-cash items |
(26,300.00) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(1,89,000.00) |
|
Net cash flows from (used in)
operations |
10,32,300.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
2,28,700.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
8,03,600.00 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
0.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
0.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
10,000.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
14,500.00 |
|
Purchase of property, plant and equipment |
10,68,500.00 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
0.00 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
0.00 |
|
Purchase of other long-term assets |
4,04,700.00 |
|
Cash advances and loans made to other parties |
71,400.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
1,95,900.00 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
3,900.00 |
|
Interest received |
51,000.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
21,000.00 |
|
Net cash flows from (used in)
investing activities |
(12,68,300.00) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
1,300.00 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares |
16,400.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
15,16,200.00 |
|
Repayments of borrowings |
7,11,300.00 |
|
Payments of lease liabilities |
18,400.00 |
|
Dividends paid |
1,11,000.00 |
|
Interest paid |
2,26,700.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
94,800.00 |
|
Net cash flows from (used in)
financing activities |
5,28,500.00 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
63,800.00 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
51,000.00 |
|
Net increase (decrease) in cash
and cash equivalents |
1,14,800.00 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
9,79,500.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
10,94,300.00 |