| 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 | 14-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 04-05-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth 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 | 14-05-2026 10:00:00 |
| End date and time of board meeting | 14-05-2026 12:35:00 |
| 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 | Declaration of unmodified opinion |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 13,94,240.00 | 33,08,882.00 | |
| Other income | 1,15,057.00 | 3,69,913.00 | |
| Total income | 15,09,297.00 | 36,78,795.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 12,11,435.00 | 23,87,062.00 |
| (b) | Purchases of stock-in-trade | 20,898.00 | 59,112.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (5,91,462.00) | (10,02,959.00) |
| (d) | Employee benefit expense | 1,72,454.00 | 6,10,768.00 |
| (e) | Finance costs | 415.00 | 579.00 |
| (f) | Depreciation, depletion and amortisation expense | 63,438.00 | 1,35,486.00 |
| (f) | Other Expenses | ||
| 1 | Impairment Loss | 483.00 | 1,237.00 |
| 2 | Other expenses | 62,216.00 | 2,09,616.00 |
| 3 | Direct Input to WIP/Expenses Capitalised | 62,807.00 | 1,01,825.00 |
| 4 | Provisions | 16,779.00 | 1,30,488.00 |
| 5 | Less: Expenses relating to Capital and Other Accounts | (67,227.00) | (1,65,250.00) |
| Total other expenses | 75,058.00 | 2,77,916.00 | |
| Total expenses | 9,52,236.00 | 24,67,964.00 | |
| 3 | Total profit before exceptional items and tax | 5,57,061.00 | 12,10,831.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 5,57,061.00 | 12,10,831.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 1,15,254.00 | 2,70,000.00 |
| 8 | Deferred tax | 23,525.00 | 33,641.00 |
| 9 | Total tax expenses | 1,38,779.00 | 3,03,641.00 |
| 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 | 4,18,282.00 | 9,07,190.00 |
| 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 | 1,322.00 | 4,362.00 |
| 16 | Total profit (loss) for period | 4,19,604.00 | 9,11,552.00 |
| 17 | Other comprehensive income net of taxes | 17,619.00 | 28,778.00 |
| 18 | Total Comprehensive Income for the period | 4,37,223.00 | 9,40,330.00 |
| 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 | 33,439.00 | 33,439.00 | |
| Face value of equity share capital | 5 | 5 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 40,70,673.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 62.74 | 136.3 | |
| Diluted earnings (loss) per share from continuing operations | 62.74 | 136.3 | |
| 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 | 62.74 | 136.3 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 62.74 | 136.3 | |
| 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) | |
| Textual Information(1) | As per Audited Financial Results disclosed to the stock exchange under Regulation 30 Breakup of Current Tax (for year ended 31.03.2026) Current Tax Rs.270000 lakh |
|---|
| 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 | 31-03-2026 | |
| Whether results are audited or unaudited | Audited | |
| Nature of report standalone or consolidated | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 6,16,774.00 | |
| Capital work-in-progress | 1,02,565.00 | |
| Investment property | 2.00 | |
| Goodwill | 0.00 | |
| Other intangible assets | 1,12,559.00 | |
| Intangible assets under development | 2,28,736.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 28,774.00 | |
| Non-current financial assets | ||
| Non-current investments | 1,62,632.00 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 540.00 | |
| Other non-current financial assets | ||
| 1 | Other Financial Assets | 40,687.00 |
| Total of other non-current financial assets | 40,687.00 | |
| Total non-current financial assets | 2,03,859.00 | |
| Deferred tax assets (net) | 1,13,476.00 | |
| Other non-current assets | ||
| 1 | Other non-current assets | 2,50,918.00 |
| Total of other non-current assets | 2,50,918.00 | |
| Total non-current assets | 16,57,663.00 | |
| 2 | Current assets | |
| Inventories | 30,85,068.00 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 4,06,631.00 | |
| Cash and cash equivalents | 3,76,766.00 | |
| Bank balance other than cash and cash equivalents | 42,42,913.00 | |
| Loans, current | 1,284.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 20,63,187.00 | |
| Total current financial assets | 70,90,781.00 | |
| Current tax assets (net) | 13,111.00 | |
| Other current assets | ||
| 1 | Other current assets | 13,94,836.00 |
| Total of other current assets | 13,94,836.00 | |
| Total current assets | 1,15,83,796.00 | |
| 3 | Non-current assets classified as held for sale | 0.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 1,32,41,459.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 33,439.00 | |
| Other equity | 40,70,673.00 | |
| Total equity attributable to owners of parent | 41,04,112.00 | |
| Non controlling interest | 348.00 | |
| Total equity | 41,04,460.00 | |
| 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 | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | |
| Total Trade payable | 0.00 | |
| Other non-current financial liabilities | ||
| 1 | Other non-current financial liabilities | 53,459.00 |
| Total of other non-current financial liabilities | 53,459.00 | |
| Total non-current financial liabilities | 53,459.00 | |
| Provisions, non-current | 1,83,894.00 | |
| Deferred tax liabilities (net) | 0.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| 1 | Other non-current liabilities | 44,68,909.00 |
| Total of other non-current liabilities | 44,68,909.00 | |
| Total non-current liabilities | 47,06,262.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 0.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 16,192.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 4,26,983.00 | |
| Total Trade payable | 4,43,175.00 | |
| Other current financial liabilities | ||
| 1 | Other current financial liabilities | 2,70,011.00 |
| Total of other current financial liabilities | 2,70,011.00 | |
| Total current financial liabilities | 7,13,186.00 | |
| Other current liabilities | 29,50,094.00 | |
| 1 | Other current liabilities | 29,50,094.00 |
| Total of other current liabilities | 29,50,094.00 | |
| Provisions, current | 7,67,457.00 | |
| Current tax liabilities (Net) | 0.00 | |
| Deferred government grants, Current | ||
| Total current liabilities | 44,30,737.00 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 |
| Total liabilities | 91,36,999.00 | |
| Total equity and liabilites | 1,32,41,459.00 | |
| 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 | 01-01-2026 | 01-04-2025 | |||||
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |||||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| 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 | 23,532.00 | 38,466.00 |
| 2 | Share of Other Comprehensive Income of JV's accounted using Equity Method | 10.00 | (6.00) |
| Total Amount of items that will not be reclassified to profit and loss | 23,542.00 | 38,460.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 5,923.00 | 9,682.00 |
| 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 | 17,619.00 | 28,778.00 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 31-03-2026 | ||||
| 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 | 12,10,831.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 579.00 | |||||
| Adjustments for decrease (increase) in inventories | (9,18,041.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (2,80,386.00) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (5,61,345.00) | |||||
| Adjustments for decrease (increase) in other non-current assets | 7,082.00 | |||||
| Adjustments for other financial assets, non-current | (3,763.00) | |||||
| Adjustments for other financial assets, current | 9,568.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | (67,392.00) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | (856.00) | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 19,86,645.00 | |||||
| Adjustments for depreciation and amortisation expense | 1,36,723.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 1,30,424.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 42,643.00 | |||||
| Adjustments for other financial liabilities, non-current | 5,619.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 3,08,787.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 89.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (143.00) | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | 9.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 1,78,668.00 | |||||
| Net cash flows from (used in) operations | 13,89,499.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 2,98,861.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 10,90,638.00 | |||||
| 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 | 739.00 | |||||
| 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 | 8,043.00 | |||||
| Purchase of property, plant and equipment | 1,48,520.00 | |||||
| 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 | 44,938.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 61,457.00 | |||||
| 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 | 0.00 | |||||
| Purchase of other long-term assets | 11,504.00 | |||||
| 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 | 580.00 | |||||
| Interest received | 3,04,390.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (8,79,543.00) | |||||
| Net cash flows from (used in) investing activities | (8,33,688.00) | |||||
| 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 | 132.00 | |||||
| Dividends paid | 3,34,387.00 | |||||
| Interest paid | 520.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (3,35,039.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (78,089.00) | |||||
| 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 | (78,089.00) | |||||
| 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 | 3,76,766.00 | |||||
| Whether results are audited or unaudited | Audited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Auditor's opinion | |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results | Yes |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | M/s Gupta Nayar & Co | Yes | 30-04-2027 | ||
|---|---|---|---|---|---|