Integrated Filing — IndAS



General information about company

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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 31-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 31-07-2026   17:00:00
End date and time of board meeting 31-07-2026   20:00:00
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.



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 5,30,238.00 5,30,238.00
Other income 17,330.00 17,330.00
Total income 5,47,568.00 5,47,568.00
2 Expenses
(a) Cost of materials consumed 72,854.00 72,854.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (14,837.00) (14,837.00)
(d) Employee benefit expense 39,548.00 39,548.00
(e) Finance costs 955.00 955.00
(f) Depreciation, depletion and amortisation expense 18,235.00 18,235.00
(f) Other Expenses
1 Cost of Power and Fuel 96,007.00 96,007.00
2 Other Expenses 65,916.00 65,916.00
Total other expenses 1,61,923.00 1,61,923.00
Total expenses 2,78,678.00 2,78,678.00
3 Total profit before exceptional items and tax 2,68,890.00 2,68,890.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,68,890.00 2,68,890.00
6 Tax expense
7 Current tax 66,846.00 66,846.00
8 Deferred tax 1,806.00 1,806.00
9 Total tax expenses 68,652.00 68,652.00
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 2,00,238.00 2,00,238.00
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 2,00,238.00 2,00,238.00
17 Other comprehensive income net of taxes 538.00 538.00
18 Total Comprehensive Income for the period 2,00,776.00 2,00,776.00
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 10.9 10.9
Diluted earnings (loss) per share from continuing operations 10.9 10.9
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 10.9 10.9
Diluted earnings (loss) per share from continuing and discontinued operations 10.9 10.9
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 1,56,993.00 1,56,993.00
2 Aluminium 4,18,882.00 4,18,882.00
3 Unallocated Common 2,898.00 2,898.00
Total Segment Revenue 5,78,773.00 5,78,773.00
Less: Inter segment revenue 48,535.00 48,535.00
Revenue from operations 5,30,238.00 5,30,238.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Chemicals 27,092.00 27,092.00
2 Aluminium 2,32,570.00 2,32,570.00
3 Unallocated Common 0.00 0.00
Total Profit before tax 2,59,662.00 2,59,662.00
i. Finance cost 955.00 955.00
ii. Other Unallocable Expenditure net off Unallocable income (10,183.00) (10,183.00)
Profit before tax 2,68,890.00 2,68,890.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Chemicals 10,89,220.00 10,89,220.00
2 Aluminium 6,09,592.00 6,09,592.00
3 Unallocated Common 12,06,329.00 12,06,329.00
Total Segment Asset 29,05,141.00 29,05,141.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 29,05,141.00 29,05,141.00
4 Segment Liabilities
Segment Liabilities
1 Chemicals 1,61,420.00 1,61,420.00
2 Aluminium 2,48,321.00 2,48,321.00
3 Unallocated Common 1,45,079.00 1,45,079.00
Total Segment Liabilities 5,54,820.00 5,54,820.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 5,54,820.00 5,54,820.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 1. In absence of Audit Committee, the financial results have been approved by the Board of Directors in its meeting held on 31st July, 2026. 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 31st July 2026 has recommended final dividend of Re.1.00/- per equity share (20% on face value of Rs.5/- each) amounting to Rs.183.66 crore for the FY 2025-26. 3. 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. 4. The Board of Directors in its meeting held on 10.04.2026 has consented for winding up / striking off of M/s. Utkarsha Aluminium Dhatu Nigam Limited, a joint venture company, the project being commercially unviable. The Company has also obtained clearance in this regard from Ministry of Mines. The Company and Mishra Dhatu Nigam Limited holds 50:50 shares in the Joint Venture. M/s. Mishra Dhatu Nigam Limited is in the process of getting consent from the Administrative Ministry for the said closure. 5. The Company has signed a Joint Venture-cum-Shareholders' Agreement with NLC India Limited (NLCIL) for the formation of Joint Venture Company in 50:50 to develop a 1,080 MW (4�270 MW) Thermal Captive Power Plant at Anugola, Odisha. 6. The figures of the quarter ended 31st March, 2026 are the balancing figures in respect of the audited full financial year ended 31st March, 2026 and the unaudited published year to date figures up to the third quarter ended 31st December, 2025. 7. Figures pertaining to previous periods have been regrouped, recast and rearranged, wherever necessary.



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 546.00 546.00
Total Amount of items that will not be reclassified to profit and loss 546.00
2 Income tax relating to items that will not be reclassified to profit or loss 8.00 8.00
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 538.00 538.00