| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 30-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 19-01-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 30-01-2026 11:30:00 |
| End date and time of board meeting | 30-01-2026 14:40:00 |
| 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 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. | |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 4,73,095.00 | 12,83,023.00 | |
| Other income | 19,406.00 | 46,904.00 | |
| Total income | 4,92,501.00 | 13,29,927.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 60,459.00 | 1,72,129.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 19,176.00 | 9,790.00 |
| (d) | Employee benefit expense | 36,914.00 | 1,25,493.00 |
| (e) | Finance costs | 5,961.00 | 7,601.00 |
| (f) | Depreciation, depletion and amortisation expense | 18,209.00 | 53,418.00 |
| (f) | Other Expenses | ||
| 1 | Cost of Power and Fuel | 66,361.00 | 2,12,458.00 |
| 2 | Other Expenses | 72,257.00 | 2,03,424.00 |
| Total other expenses | 1,38,618.00 | 4,15,882.00 | |
| Total expenses | 2,79,337.00 | 7,84,313.00 | |
| 3 | Total profit before exceptional items and tax | 2,13,164.00 | 5,45,614.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 2,13,164.00 | 5,45,614.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 54,347.00 | 1,41,094.00 |
| 8 | Deferred tax | (1,285.00) | (5,285.00) |
| 9 | Total tax expenses | 53,062.00 | 1,35,809.00 |
| 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 | 1,60,102.00 | 4,09,805.00 |
| 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 | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 1,60,102.00 | 4,09,805.00 |
| 17 | Other comprehensive income net of taxes | 531.00 | 1,594.00 |
| 18 | Total Comprehensive Income for the period | 1,60,633.00 | 4,11,399.00 |
| 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 | 91,832.00 | 91,832.00 | |
| 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 | 8.72 | 22.31 | |
| Diluted earnings (loss) per share from continuing operations | 8.72 | 22.31 | |
| 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 | 8.72 | 22.31 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 8.72 | 22.31 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | ||
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Standalone | Standalone | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Chemicals | 1,65,678.00 | 5,11,894.00 | ||||
| 2 | Aluminium | 3,46,150.00 | 9,05,019.00 | ||||
| 3 | Unallocated Common | 0.00424 | 2,723.00 | ||||
| Total Segment Revenue | 5,12,252.00 | 14,19,636.00 | |||||
| Less: Inter segment revenue | 39,157.00 | 1,36,613.00 | |||||
| Revenue from operations | 4,73,095.00 | 12,83,023.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Chemicals | 51,294.00 | 1,63,941.00 | ||||
| 2 | Aluminium | 1,58,241.00 | 3,66,996.00 | ||||
| 3 | Unallocated Common | 0.00 | 0.00 | ||||
| Total Profit before tax | 2,09,535.00 | 5,30,937.00 | |||||
| i. Finance cost | 5,961.00 | 7,601.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (9,590.00) | (22,278.00) | |||||
| Profit before tax | 2,13,164.00 | 5,45,614.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Chemicals | 10,26,943.00 | 10,26,943.00 | ||||
| 2 | Aluminium | 5,93,453.00 | 5,93,453.00 | ||||
| 3 | Unallocated Common | 9,64,775.00 | 9,64,775.00 | ||||
| Total Segment Asset | 25,85,171.00 | 25,85,171.00 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 25,85,171.00 | 25,85,171.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Chemicals | 1,50,100.00 | 1,50,100.00 | ||||
| 2 | Aluminium | 2,22,857.00 | 2,22,857.00 | ||||
| 3 | Unallocated Common | 1,15,620.00 | 1,15,620.00 | ||||
| Total Segment Liabilities | 4,88,577.00 | 4,88,577.00 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 4,88,577.00 | 4,88,577.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | STANDALONE 1. The financial results have been reviewed and recommended by the Audit Committee at the meeting held on 30th January, 2026 and approved by the Board of Directors in its meeting held on the same day. 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. 2. The Board of Directors at its meeting held on 7th November, 2025 has approved interim dividend of Rs. 4/- per equity share (80% on face value of Rs. 5/- each) amounting to Rs. 734.65 crore for the FY 2025-26 which was paid on 02 December 2025. The 2nd interim dividend of Rs. 4.50/-per equity share (90% on face value of Rs. 5/- each) amounting to Rs. 826.48 crore for the FY 2025-26 has been approved by the Board of Directors at its meeting held on 30th January, 2026. 3. Based on the recommendation of the Board, the shareholders of the Company have approved 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 at 44th Annual General Meeting held on 26th September, 2025 and the same was paid on 20th October, 2025. The total dividend pay out for the FY 2024-25 is Rs.10.50 per equity share (interim dividend of Rs. 8.00/-per share and final dividend of Rs. 2.50/- per share) amounting to Rs. 1,928.46/- crore. 4. 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. Similarly, due to nonexecution of PPA for WPP-Gandikota, Andhra Pradesh, power generated is wheeled to captive power plant at Angul, Odisha for internal consumption. 5. The Government of India, on 21 November 2025, notified four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the ‘The Labour Codes’) consolidating 29 existing labour legislations. Whilst the New Labour Codes are effective from 21st November, 2025, the related Rules to respective Labour Codes are yet to be notified. The Company has estimated the financial implications of these changes in respect of gratuity and necessary accounting has been made in the books of accounts. Further, it is in the process of assessing financial implications of other aspects of these codes and will account for the impact, if any, subsequent to promulgation of the related Rules. 6. Figures pertaining to previous periods have been regrouped, recast and rearranged, wherever necessary. |
|---|
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Items that will not be reclassified to profit or loss | 496.00 | 1,489.00 |
| Total Amount of items that will not be reclassified to profit and loss | 496.00 | 1,489.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (35.00) | (105.00) |
| 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 | ||
| 5 | Total Other comprehensive income | 531.00 | 1,594.00 |