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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 12-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-02-2026
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 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 12-02-2026   11:00:00
End date and time of board meeting 12-02-2026   13:05:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 7,69,880.00 19,14,642.00
Other income 91,380.00 2,54,856.00
Total income 8,61,260.00 21,69,498.00
2 Expenses
(a) Cost of materials consumed 4,52,705.00 11,75,627.00
(b) Purchases of stock-in-trade 15,923.00 38,214.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,11,647.00) (4,11,497.00)
(d) Employee benefit expense 1,66,616.00 4,38,314.00
(e) Finance costs 98.00 164.00
(f) Depreciation, depletion and amortisation expense 30,976.00 72,048.00
(f) Other Expenses
1 Impairment Loss 340.00 754.00
2 Other expenses 47,988.00 1,47,400.00
3 Direct Input to WIP/Expenses Capitalised 18,398.00 39,018.00
4 Provisions 32,558.00 1,13,709.00
5 Less: Expenses relating to Capital and Other Accounts (40,098.00) (98,023.00)
Total other expenses 59,186.00 2,02,858.00
Total expenses 6,13,857.00 15,15,728.00
3 Total profit before exceptional items and tax 2,47,403.00 6,53,770.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,47,403.00 6,53,770.00
6 Tax expense
7 Current tax 58,488.00 1,54,746.00
8 Deferred tax 3,527.00 10,116.00
9 Total tax expenses 62,015.00 1,64,862.00
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 1,85,388.00 4,88,908.00
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 1,278.00 3,040.00
16 Total profit (loss) for period 1,86,666.00 4,91,948.00
17 Other comprehensive income net of taxes 2,861.00 11,159.00
18 Total Comprehensive Income for the period 1,89,527.00 5,03,107.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,86,668.00 4,91,952.00
Total profit or loss, attributable to non-controlling interests (2.00) (4.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,89,529.00 5,03,111.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (2.00) (4.00)
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 27.91 73.56
Diluted earnings (loss) per share from continuing operations 27.91 73.56
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 27.91 73.56
Diluted earnings (loss) per share from continuing and discontinued operations 27.91 73.56
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 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 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 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)



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

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 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 3,821.00 14,934.00
2 Share of Other Comprehensive Income of JV's accounted using Equity Method 2.00 (16.00)
Total Amount of items that will not be reclassified to profit and loss 3,823.00 14,918.00
2 Income tax relating to items that will not be reclassified to profit or loss 962.00 3,759.00
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 2,861.00 11,159.00