| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 12-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 04-11-2025 |
| 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 | Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Audited |
| 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 | 12-11-2025 10:30:00 |
| End date and time of board meeting | 12-11-2025 14:10:00 |
| 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 |
| 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 | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 6,62,861.00 | 11,44,762.00 | |
| Other income | 88,767.00 | 1,63,476.00 | |
| Total income | 7,51,628.00 | 13,08,238.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 4,06,879.00 | 7,22,922.00 |
| (b) | Purchases of stock-in-trade | 11,750.00 | 22,291.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (1,27,331.00) | (2,99,850.00) |
| (d) | Employee benefit expense | 1,33,446.00 | 2,71,698.00 |
| (e) | Finance costs | 36.00 | 66.00 |
| (f) | Depreciation, depletion and amortisation expense | 22,556.00 | 41,072.00 |
| (f) | Other Expenses | ||
| 1 | Impairment Loss | 189.00 | 414.00 |
| 2 | Other expenses | 51,589.00 | 99,412.00 |
| 3 | Direct Input to WIP/Expenses Capitalised | 12,502.00 | 20,620.00 |
| 4 | Provisions | 51,684.00 | 81,151.00 |
| 5 | Less: Expenses relating to Capital and Other Accounts | (33,636.00) | (57,925.00) |
| Total other expenses | 82,328.00 | 1,43,672.00 | |
| Total expenses | 5,29,664.00 | 9,01,871.00 | |
| 3 | Total profit before exceptional items and tax | 2,21,964.00 | 4,06,367.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 2,21,964.00 | 4,06,367.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 50,180.00 | 96,258.00 |
| 8 | Deferred tax | 5,613.00 | 6,589.00 |
| 9 | Total tax expenses | 55,793.00 | 1,02,847.00 |
| 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 | 1,66,171.00 | 3,03,520.00 |
| 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 | 734.00 | 1,762.00 |
| 16 | Total profit (loss) for period | 1,66,905.00 | 3,05,282.00 |
| 17 | Other comprehensive income net of taxes | 5,791.00 | 8,298.00 |
| 18 | Total Comprehensive Income for the period | 1,72,696.00 | 3,13,580.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 1,66,907.00 | 3,05,284.00 | |
| Total profit or loss, attributable to non-controlling interests | (2.00) | (2.00) | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 1,72,698.00 | 3,13,582.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (2.00) | (2.00) | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 33,439.00 | 33,439.00 | |
| Face value of equity share capital | 5 | 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 | 24.96 | 45.65 | |
| Diluted earnings (loss) per share from continuing operations | 24.96 | 45.65 | |
| 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 | 24.96 | 45.65 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 24.96 | 45.65 | |
| 24 | Debt equity ratio | 0.00 | 0.00 |
| 25 | Debt service coverage ratio | 0.00 | 0.00 |
| 26 | Interest service coverage ratio | 0.00 | 0.00 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | As per Audited Financial Results disclosed to the stock exchange under Regulation 30 |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | Audited | |
| Nature of report standalone or consolidated | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 6,11,248.00 | |
| Capital work-in-progress | 1,11,237.00 | |
| Investment property | 2.00 | |
| Goodwill | 0.00 | |
| Other intangible assets | 69,685.00 | |
| Intangible assets under development | 2,25,289.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 1,76,683.00 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 507.00 | |
| Other non-current financial assets | 41,778.00 | |
| Total non-current financial assets | 2,18,968.00 | |
| Deferred tax assets (net) | 1,47,413.00 | |
| Other non-current assets | 3,03,239.00 | |
| Total non-current assets | 16,87,081.00 | |
| 2 | Current assets | |
| Inventories | 28,41,990.00 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 4,41,564.00 | |
| Cash and cash equivalents | 3,13,816.00 | |
| Bank balance other than cash and cash equivalents | 41,33,331.00 | |
| Loans, current | 1,713.00 | |
| Other current financial assets | 17,34,651.00 | |
| Total current financial assets | 66,25,075.00 | |
| Current tax assets (net) | 39,405.00 | |
| Other current assets | 11,20,945.00 | |
| Total current assets | 1,06,27,415.00 | |
| 3 | Non-current assets classified as held for sale | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | |
| Total assets | 1,23,14,496.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 33,439.00 | |
| Other equity | 36,77,988.00 | |
| Total equity attributable to owners of parent | 37,11,427.00 | |
| Non controlling interest | 354.00 | |
| Total equity | 37,11,781.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 0.00 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | ||
| Total Trade payable | ||
| Other non-current financial liabilities | 53,683.00 | |
| Total non-current financial liabilities | 53,683.00 | |
| Provisions, non-current | 1,86,332.00 | |
| Deferred tax liabilities (net) | ||
| Deferred government grants, Non-current | ||
| Other non-current liabilities | 35,18,692.00 | |
| Total non-current liabilities | 37,58,707.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 0.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 13,820.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 5,89,476.00 | |
| Total Trade payable | 6,03,296.00 | |
| Other current financial liabilities | 2,23,543.00 | |
| Total current financial liabilities | 8,26,839.00 | |
| Other current liabilities | 32,10,674.00 | |
| Provisions, current | 8,06,495.00 | |
| Current tax liabilities (Net) | ||
| Deferred government grants, Current | ||
| Total current liabilities | 48,44,008.00 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | |
| Total liabilities | 86,02,715.00 | |
| Total equity and liabilites | 1,23,14,496.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | Audited | Audited | |||||
| Nature of report standalone or consolidated | 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) | ||||||
| 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. |
|---|
| 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 | Audited | Audited |
| 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 | Remeasurements of defined benefit plans | 774400000 | 1111300000 |
| 2 | Share of Other Comprehensive Income of JV's accounted using Equity Method | -400000 | -1800000 |
| Total Amount of items that will not be reclassified to profit and loss | 7,740.00 | 11,095.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 1,949.00 | 2,797.00 |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 5,791.00 | 8,298.00 |
| 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 | Audited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 4,06,367.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 66.00 | |||||
| Adjustments for decrease (increase) in inventories | (6,87,049.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | 43,023.00 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (2,86,459.00) | |||||
| Adjustments for decrease (increase) in other non-current assets | (2,699.00) | |||||
| Adjustments for other financial assets, non-current | (4,121.00) | |||||
| Adjustments for other financial assets, current | (3,765.00) | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 92,729.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 3,51,060.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 10,38,573.00 | |||||
| Adjustments for depreciation and amortisation expense | 41,486.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 81,105.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | (34,397.00) | |||||
| Adjustments for other financial liabilities, non-current | 3,930.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 1,34,097.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 445.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (7.00) | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | (2.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 4,99,821.00 | |||||
| Net cash flows from (used in) operations | 9,06,188.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 1,68,439.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 7,37,749.00 | |||||
| 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 | 0.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 41.00 | |||||
| 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 | 107.00 | |||||
| Purchase of property, plant and equipment | 72,916.00 | |||||
| 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 | 10,965.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 24,622.00 | |||||
| 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 | 108.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 0.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |||||
| 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 | 370.00 | |||||
| Interest received | 99,481.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (7,69,920.00) | |||||
| Net cash flows from (used in) investing activities | (7,78,398.00) | |||||
| 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 | 0.00 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| 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 | 0.00 | |||||
| Repayments of borrowings | 0.00 | |||||
| Payments of lease liabilities | 22.00 | |||||
| Dividends paid | 1,00,316.00 | |||||
| Interest paid | 52.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (1,00,390.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (1,41,039.00) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents | (1,41,039.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 4,54,855.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 3,13,816.00 | |||||