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 |
12-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
29-12-2025 |
| 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 |
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 |
12-02-2026 15:00:00 |
| End date and time of board meeting |
12-02-2026 16:40:00 |
| 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 |
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 |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
66,52,100.00 |
1,96,81,100.00 |
|
Other income |
54,900.00 |
1,86,400.00 |
|
Total income |
67,07,000.00 |
1,98,67,500.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
47,45,500.00 |
1,33,75,200.00 |
| (b) |
Purchases of stock-in-trade |
42,600.00 |
1,38,900.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(5,38,200.00) |
(10,10,600.00) |
| (d) |
Employee benefit expense |
4,34,900.00 |
12,72,300.00 |
| (e) |
Finance costs |
88,100.00 |
2,43,800.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
2,22,000.00 |
6,45,500.00 |
| (f) |
Other Expenses |
| 1 |
Power and fuel |
3,28,400.00 |
10,19,600.00 |
| 2 |
Impairment loss/ (reversal) of non-current assets (net) |
0.00 |
17,000.00 |
| 3 |
Impairment loss/ (reversal) on financial assets (net) |
(1,900.00) |
(1,000.00) |
| 4 |
Other expenses |
8,41,400.00 |
23,83,100.00 |
|
Total other expenses |
11,67,900.00 |
34,18,700.00 |
|
Total expenses |
61,62,800.00 |
1,80,83,800.00 |
| 3 |
Total profit before exceptional items and tax |
5,44,200.00 |
17,83,700.00 |
| 4 |
Exceptional items |
(2,61,000.00) |
(2,79,200.00) |
| 5 |
Total profit before tax |
2,83,200.00 |
15,04,500.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
1,61,700.00 |
4,87,400.00 |
| 8 |
Deferred tax |
(83,700.00) |
(62,300.00) |
| 9 |
Total tax expenses |
78,000.00 |
4,25,100.00 |
| 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 |
2,05,200.00 |
10,79,400.00 |
| 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 |
(300.00) |
0.00 |
| 16 |
Total profit (loss) for period |
2,04,900.00 |
10,79,400.00 |
| 17 |
Other comprehensive income net of taxes |
4,900.00 |
3,73,700.00 |
| 18 |
Total Comprehensive Income for the period |
2,09,800.00 |
14,53,100.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
2,04,900.00 |
10,79,400.00 |
|
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 |
2,09,800.00 |
14,53,100.00 |
|
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 |
9.23 |
48.61 |
|
Diluted earnings (loss) per share from continuing operations |
9.21 |
48.53 |
| 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 |
9.23 |
48.61 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
9.21 |
48.53 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Novelis |
37,29,200.00 |
1,19,07,200.00 |
| 2 |
Aluminium upstream |
10,62,000.00 |
30,02,900.00 |
| 3 |
Aluminium downstream |
3,90,900.00 |
11,07,100.00 |
| 4 |
Copper |
18,23,300.00 |
47,68,200.00 |
|
Total Segment Revenue |
70,05,400.00 |
2,07,85,400.00 |
|
Less: Inter segment revenue |
3,53,300.00 |
11,04,300.00 |
|
Revenue from operations |
66,52,100.00 |
1,96,81,100.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Novelis |
3,10,200.00 |
10,34,400.00 |
| 2 |
Aluminium upstream |
4,83,200.00 |
13,43,600.00 |
| 3 |
Aluminium downstream |
23,300.00 |
72,300.00 |
| 4 |
Copper |
59,500.00 |
1,90,200.00 |
|
Total Profit before tax |
8,76,200.00 |
26,40,500.00 |
|
i. Finance cost |
88,100.00 |
2,43,800.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
5,05,200.00 |
8,92,200.00 |
|
Profit before tax |
2,82,900.00 |
15,04,500.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Novelis |
1,64,07,000.00 |
1,64,07,000.00 |
| 2 |
Aluminium upstream |
50,20,500.00 |
50,20,500.00 |
| 3 |
Aluminium downstream |
14,90,000.00 |
14,90,000.00 |
| 4 |
Copper |
33,06,300.00 |
33,06,300.00 |
|
Total Segment Asset |
2,62,23,800.00 |
2,62,23,800.00 |
|
Un-allocable Assets |
47,10,400.00 |
47,10,400.00 |
|
Net Segment Asset |
3,09,34,200.00 |
3,09,34,200.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Novelis |
53,76,000.00 |
53,76,000.00 |
| 2 |
Aluminium upstream |
6,72,000.00 |
6,72,000.00 |
| 3 |
Aluminium downstream |
2,05,700.00 |
2,05,700.00 |
| 4 |
Copper |
13,25,400.00 |
13,25,400.00 |
|
Total Segment Liabilities |
75,79,100.00 |
75,79,100.00 |
|
Un-allocable Liabilities |
96,54,700.00 |
96,54,700.00 |
|
Net Segment Liabilities |
1,72,33,800.00 |
1,72,33,800.00 |
|
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 |
01-10-2025 |
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 |
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 |
41,100.00 |
63,600.00 |
| 2 |
Change in fair value of equity instruments designated as FVTOCI |
55,000.00 |
1,40,000.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
96,100.00 |
2,03,600.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
14,300.00 |
33,100.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Change in fair value of trade receivables designated as FVTOCI |
6,400.00 |
1,800.00 |
| 2 |
Change in fair value of debt instruments designated as FVTOCI |
(800.00) |
(1,700.00) |
| 3 |
Effective portion of cash flow hedges |
(2,14,400.00) |
(3,70,800.00) |
| 4 |
Cost of hedging reserve |
16,800.00 |
23,100.00 |
| 5 |
Foreign currency translation reserve |
59,400.00 |
4,48,900.00 |
|
Total Amount of items that will be reclassified to profit and loss |
(1,32,600.00) |
1,01,300.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(55,700.00) |
(1,01,900.00) |
| 5 |
Total Other comprehensive income |
4,900.00 |
3,73,700.00 |