Integrated Filing — IndAS



General information about company

Scrip Code 532683
NSE Symbol AIAENG
MSEI Symbol NOTLISTED
ISIN INE212H01026
Name of company AIA Engineering 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 Single segment
Description of single segment Manufacturing of High Chrome Mill Internals
Start date and time of board meeting 30-01-2026   11:30:00
End date and time of board meeting 30-01-2026   13:10:00
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



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 01-10-2025 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 97,937.06 2,77,190.38
Other income 26,572.61 47,795.65
Total income 1,24,509.67 3,24,986.03
2 Expenses
(a) Cost of materials consumed 45,434.29 1,23,848.82
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,795.12) (3,989.27)
(d) Employee benefit expense 3,909.78 10,698.40
(e) Finance costs 1,617.06 3,106.16
(f) Depreciation, depletion and amortisation expense 2,762.17 8,212.27
(f) Other Expenses
1 Consumption of Stores 7,154.31 20,719.72
2 Power and Fuel 7,803.84 22,052.82
3 Others 5,836.21 19,900.51
Total other expenses 20,794.36 62,673.05
Total expenses 71,722.54 2,04,549.43
3 Total profit before exceptional items and tax 52,787.13 1,20,436.60
4 Exceptional items 0.00 0.00
5 Total profit before tax 52,787.13 1,20,436.60
6 Tax expense
7 Current tax 8,189.01 24,251.42
8 Deferred tax 1,098.57 1,561.34
9 Total tax expenses 9,287.58 25,812.76
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 43,499.55 94,623.84
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 43,499.55 94,623.84
17 Other comprehensive income net of taxes (279.33) 730.12
18 Total Comprehensive Income for the period 43,220.22 95,353.96
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 1,866.41 1,866.41
Face value of equity share capital 2 2
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 46.62 101.4
Diluted earnings (loss) per share from continuing operations 46.62 101.4
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 46.62 101.4
Diluted earnings (loss) per share from continuing and discontinued operations 46.62 101.4
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes: (i) The above unaudited standalone financial results for the quarter and nine months ended 31 December 2025 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors in their respective meetings held on 30 January 2026. These unaudited standalone financial results have been subjected to Limited review by the statutory auditors of the Company. The statutory auditors have expressed an unmodified conclusion. (ii) The unaudited standalone financial results are prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards 34 Interim Financial Reporting as prescribed under Section 133 of the Companies Act, 2013, read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015, as amended. (iii) The Company has only one reportable primary business segment as per IND AS 108 - Operating Segments, i.e., Manufacturing of High Chrome Mill Internals. (iv) During the previous year ended 31 March 2025, the Company received a notice from the United States International Trade Commission, seeking certain information from the Company, in relation to the investigations around alleged dumping and subsidising of certain grinding media from India based on complaint filed by Magotteux Inc. Post submission of required information, United States Department of Commerce announced its determination for cash deposit of Countervailing Duty at 3.16% and Anti-Dumping Duty at 6.91% which is effective from 13 June 2025 on certain high chrome iron grinding media imported from India based on decision from United States International Trade Commission. (v) On 07 August 2024, the Board of Directors of the Company approved a proposal for buyback of up to 10,00,000 fully paid-up Equity Shares of face value of Rs. 2/- each, representing 1.06% of the total number of equity shares of the Company, at a price of up to Rs. 5,000 per share for an aggregate consideration not exceeding Rs. 500 crores (excluding transaction cost and any expenses incurred or to be incurred for the Buyback) representing 7.92% and 7.51% of the total paid-up equity share capital and free reserves (including securities premium account) as per the audited standalone financial statements and audited consolidated financial statements of the Company for the year ended on 31 March 2024, respectively. Further, the buyback has been completed and consideration transferred to the participating shareholders on 6 September 2024. (vi) On 29 July 2025, the Board of Directors of the Company decided to discontinue the manufacturing operations at Nagpur unit. Such closure will not have any adverse effect on the production/business operations and profitability of the Company. (vii) On 21 November 2025, the Government of India notified the 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 New Labour Codes) - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has reassessed its employee benefit obligations in accordance with the revised definition of wages and FAQs issued by The Ministry of Labour & Employment. Accordingly, an incremental liability of Rs. 590 lakhs towards gratuity has been recognised during the quarter and nine months ended 31 December, 2025. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 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)
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



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 01-10-2025 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 and loss 51.55 154.00
Total Amount of items that will not be reclassified to profit and loss 51.55 154.00
2 Income tax relating to items that will not be reclassified to profit or loss 12.98 38.76
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassifed to profit and loss (424.82) 821.67
Total Amount of items that will be reclassified to profit and loss (424.82) 821.67
4 Income tax relating to items that will be reclassified to profit or loss (106.92) 206.79
5 Total Other comprehensive income (279.33) 730.12