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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 12-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-08-2026
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 Single segment
Description of single segment Manufacturing of High Chrome Mill Internals
Start date and time of board meeting 12-08-2026   11:30:00
End date and time of board meeting 12-08-2026   13:20:00
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 01-04-2026 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 89,014.49 89,014.49
Other income 10,534.21 10,534.21
Total income 99,548.70 99,548.70
2 Expenses
(a) Cost of materials consumed 44,001.39 44,001.39
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (6,180.51) (6,180.51)
(d) Employee benefit expense 3,629.08 3,629.08
(e) Finance costs 44.97 44.97
(f) Depreciation, depletion and amortisation expense 2,833.82 2,833.82
(f) Other Expenses
1 Consumption of Stores 7,348.48 7,348.48
2 Power and fuel 7,500.75 7,500.75
3 Others 6,635.18 6,635.18
Total other expenses 21,484.41 21,484.41
Total expenses 65,813.16 65,813.16
3 Total profit before exceptional items and tax 33,735.54 33,735.54
4 Exceptional items 0.00 0.00
5 Total profit before tax 33,735.54 33,735.54
6 Tax expense
7 Current tax 8,181.30 8,181.30
8 Deferred tax 263.26 263.26
9 Total tax expenses 8,444.56 8,444.56
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 25,290.98 25,290.98
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 25,290.98 25,290.98
17 Other comprehensive income net of taxes (662.82) (662.82)
18 Total Comprehensive Income for the period 24,628.16 24,628.16
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 27.1 27.1
Diluted earnings (loss) per share from continuing operations 27.1 27.1
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 27.1 27.1
Diluted earnings (loss) per share from continuing and discontinued operations 27.1 27.1
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 ended 30 June 2026 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors in their respective meetings held on 12 August 2026. The statutory auditors have expressed an unmodified conclusion. (ii) The audited 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) Figures of the quarters ended 31 March 2026 as reported in these unaudited standalone financial results are the balancing figures between the audited figures in respect of the full financial year and the published year to date figures up to the third quarter of the previous financial year. Also, the figures up to the end of third quarter of the previous financial year had only been reviewed and not subjected to audit. (v) On 29 July 2025, the Board of Directors of the Company decided to discontinue the manufacturing operations at Nagpur unit. Such closure does not have any adverse effect on the production/business operations and profitability of the Company. (vi) Effective 21 November 2025, the Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes referred to as New Labour Codes. The Company has assessed 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. 433.35 lakhs towards gratuity has been recognised during the year ended 31 March 2026.



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)
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 01-04-2026 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 statement of profit and loss 33.00 33.00
Total Amount of items that will not be reclassified to profit and loss 33.00
2 Income tax relating to items that will not be reclassified to profit or loss 8.31 8.31
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit and loss (918.59) (918.59)
Total Amount of items that will be reclassified to profit and loss (918.59)
4 Income tax relating to items that will be reclassified to profit or loss (231.08) (231.08)
5 Total Other comprehensive income (662.82) (662.82)