| Scrip Code | 544780 |
|---|---|
| NSE Symbol | VAML |
| MSEI Symbol | NOTLISTED |
| ISIN | INE1CDF01017 |
| Name of company | VEDANTA ALUMINIUM METAL 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 | 28-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 22-10-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Unaudited |
| Segment Reporting | Single segment |
| Description of single segment | ALUMINIUM |
| Start date and time of board meeting | 28-10-2026 14:10:00 |
| End date and time of board meeting | 28-10-2026 15:12:00 |
| 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 |
| Whether the company has any related party? | Yes |
| Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? | Yes |
| (I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public | NA |
| (II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. | NA |
| Whether the company is a high value debt listed entity according to regulation 15 (1A)? | No |
| (a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication? | |
| (b) If answer to above question is No, please explain the reason for not complying. | |
| Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? | Yes |
| Latest Date on which RPT policy is updated | 01-05-2026 |
| Indicate Company website link for updated RPT policy of the Company | https://vedantaaluminium.com/investors/corporate-governance/ |
| 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 |
| We confirm that there is no default in Loans and Debt securities of Vedanta Aluminium Metal Limited. | |
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 16,08,142.00 | 31,77,349.00 | |
| Other income | 21,973.00 | 44,582.00 | |
| Total income | 16,30,115.00 | 32,21,931.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 4,50,870.00 | 8,27,319.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (23,189.00) | (23,015.00) |
| (d) | Employee benefit expense | 19,970.00 | 40,072.00 |
| (e) | Finance costs | 84,571.00 | 1,73,654.00 |
| (f) | Depreciation, depletion and amortisation expense | 58,443.00 | 1,16,128.00 |
| (f) | Other Expenses | ||
| 1 | Power and fuel charges | 2,78,108.00 | 5,45,026.00 |
| 2 | Other expenses | 1,64,428.00 | 3,25,495.00 |
| Total other expenses | 4,42,536.00 | 8,70,521.00 | |
| Total expenses | 10,33,201.00 | 20,04,679.00 | |
| 3 | Total profit before exceptional items and tax | 5,96,914.00 | 12,17,252.00 |
| 4 | Exceptional items | (48,476.00) | (48,476.00) |
| 5 | Total profit before tax | 5,48,438.00 | 11,68,776.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 1,28,769.00 | 2,73,169.00 |
| 8 | Deferred tax | 9,011.00 | 20,911.00 |
| 9 | Total tax expenses | 1,37,780.00 | 2,94,080.00 |
| 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 | 4,10,658.00 | 8,74,696.00 |
| 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 | 4,10,658.00 | 8,74,696.00 |
| 17 | Other comprehensive income net of taxes | 29,917.00 | 2,72,906.00 |
| 18 | Total Comprehensive Income for the period | 4,40,575.00 | 11,47,602.00 |
| 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 | 39,106.00 | 39,106.00 | |
| 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 | 10.5 | 22.37 | |
| Diluted earnings (loss) per share from continuing operations | 10.5 | 22.37 | |
| 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 | 10.5 | 22.37 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 10.5 | 22.37 | |
| 24 | Debt equity ratio | 0.9400 | 0.9400 |
| 25 | Debt service coverage ratio | 0.8500 | 1.0200 |
| 26 | Interest service coverage ratio | 10.0200 | 10.0800 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes: 1. The above standalone financial results of Vedanta Aluminium Metal Limited (the Company) for the quarter and half year ended 30 September 2026 have been reviewed by the Audit and Risk Management Committee and approved by the Board of Directors at their respective meetings held on 28 October 2026. The statutory auditors of the Company have carried out a limited review of the aforesaid financial results in accordance with the applicable requirements and issued an unmodified conclusion thereon. 2. These standalone financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013, read with the Companies (Indian Accounting Standards) Rules, 2015, as amended, and in compliance with Regulation 33 and 52 of the Listing Regulations. 3. The Hon'ble National Company Law Tribunal, Mumbai Bench, vide its Order dated 16 December 2025, approved the Scheme of Arrangement inter-alia amongst Vedanta Limited, the Company and their respective shareholders and creditors under Sections 230 to 232 and other applicable provisions of the Companies Act, 2013 (Scheme), providing for the demerger of the Aluminium Division of Vedanta Limited (Demerged Undertaking) into the Company on a going concern basis. The Scheme became effective on 1 May 2026 (effective date), which is also the Appointed Date of the Scheme. Consequent to the scheme becoming effective, the Demerged Undertaking was transferred to and vested in the Company and has been accounted for in accordance with the accounting treatment prescribed under the Scheme and the applicable provisions of Ind AS. Pursuant to the Scheme, the Company approved allotment of 391,03,88,057 equity shares of face value of Rs.1 each to the eligible shareholders of Vedanta Limited in accordance with the Share Entitlement Ratio on 4 May 2026, and the Company ceased to be a subsidiary of Vedanta Limited. The Company is also in the process of obtaining regulatory approvals relating to the transfer and/or change of name of certain mining and other assets transferred pursuant to the Scheme [Refer note 7(b)]. In accordance with the accounting treatment prescribed under the Scheme and the applicable provisions of Ind AS, the comparative financial results and other financial information of the Company for the quarter and half year ended 30 September 2025 and year ended 31 March 2026 includes unaudited interim financial results and other financial information of Aluminium Undertaking transferred to the Company pursuant to the Scheme as extracted from the books of account underlying the financial results of Vedanta Limited (the Demerged company) for those respective periods, which were subjected to limited review / audit by the auditors of Vedanta Limited to give impact of the Scheme. Further, adjustment pursuant to the Scheme appearing in the Statement of Standalone Cash flows represents the aggregate impact of accounting adjustments arising from the demerger, including consequential realignment of assets, liabilities, income and expenses in accordance with the provisions of the Scheme. 4. Finance costs have been allocated between the business divisions of Vedanta Limited based on the actual debt allocation as at 30 April 2026. Accordingly, finance costs for the comparative quarter and half year ended 30 September 2025, and for the year ended 31 March 2026, have been presented based on the aforesaid debt allocation. 5. Earnings per share, basic and diluted, have been computed after giving effect to the equity shares issued pursuant to the Scheme, as if such shares had been issued at the beginning of the earliest period presented (refer Note 3 above). 6. The Company is primarily engaged in the aluminium business and operates in a single reportable segment. Accordingly, the Company has only one operating segment in terms of Ind AS 108 - Operating Segments, and no separate segment information is required to be disclosed. 7. Exceptional items (net of tax): (Rs. in Crore) Particulars (Unaudited) Quarter ended 30.09.2026 (Unaudited) (Refer Note 3) Quarter ended 30.06.2026 (Unaudited) (Refer Note 3) Quarter ended 30.09.2025 (Unaudited) (Refer Note 3) half year ended 30.09.2026 (Unaudited) (Refer Note 3) half year ended 30.09.2025 (Unaudited) (Refer Note 3) Year ended 31.03.2026 OMC bauxite matter a (400) - - (400) - - Stamp duty and other charges on transfer of land and mining rights b (85) - - (85) - - Capital work-in-progress (CWIP) written off - - - - - (349) Statutory impact of new Labour Codes - - - - - (40) Exceptional items (485) - - (485) - (389) Current tax benefit on above 101 - - 101 - 98 Deferred tax benefit on above 21 - - 21 - - Exceptional Items (net of tax ) (363) - - (363) - (291) a) This represents an additional provision recognised for bauxite supplied by Odisha Mining Corporation Limited under the Long-Term Linkage arrangement (Refer Note 12). b) This represents the estimated stamp duty and other charges payable to the various authorities to effect the transfer and registration of the land and mining rights acquired under the Scheme of demerger (Refer note 3 above). 8. The Company entered into a Share Purchase Agreement dated 30 April 2026 with Vedanta Limited (VEDL) to acquire a 51% equity stake in Bharat Aluminium Company Limited (BALCO) from VEDL for a consideration of Rs.22,180 crores, discharged through the issuance of 22,18,00,000 (Twenty-Two Crore Eighteen Lakh) 0.1% Compulsorily Convertible Debentures (CCDs) of face value 1,000 each. Consequently, BALCO, which was previously a subsidiary of VEDL, became a subsidiary of the Company with effect from 30 April 2026. The remaining 49% equity stake in BALCO continues to be held by the Government of India. Pursuant to the Scheme of Demerger becoming effective, the said VEDL investment in CCDs transferred to the Company as part of Aluminium Undertaking were cancelled and resultant impact of Rs.21,627 crore is recognised in other equity. This investment has been fair valued through Other Comprehensive Income (OCI) as at the reporting date, and the resultant net fair value gain of Rs.93 crores for the quarter and half year ended 30 September 2026 has been recognised under “Items that will not be reclassified to profit or loss” in OCI. 9. 'Additional disclosures as per Regulation 52(4) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015: Particulars (Unaudited) Quarter ended 30.09.2026 (Unaudited) (Refer Note 3) Quarter ended 30.06.2026 (Unaudited) (Refer Note 3) Quarter ended 30.09.2025 (Unaudited) (Refer Note 3) half year ended 30.09.2026 (Unaudited) (Refer Note 3) half year ended 30.09.2025 (Unaudited) (Refer Note 3) Year ended 31.03.2026 Debt-Equity Ratio (in times)# 0.94 1.06 12.88 0.94 12.88 7.33 Debt Service Coverage Ratio (in times)* 0.85 1.26 1.18 1.02 1.26 1.42 Interest Service Coverage Ratio (in times)* 10.02 8.61 5.06 10.08 4.78 5.18 Current Ratio (in times) 1.41 1.18 0.86 1.41 0.86 0.80 Long term debt to working capital Ratio (in times) 8.50 14.22 ** 8.50 ** ** Bad debts to Account receivable Ratio (in times)* - - - - - - Current liability Ratio (in times) 0.19 0.24 0.25 0.19 0.25 0.28 Total debts to total assets Ratio (in times) 0.39 0.41 0.60 0.39 0.60 0.58 Debtors Turnover Ratio (in times)* 7.16 6.72 11.13 14.53 20.79 30.46 Inventory Turnover Ratio (in times)* 1.56 1.48 1.67 3.26 3.27 6.76 Operating-Profit Margin (%)* 41% 45% 26% 43% 26% 32% Net-Profit Margin (%)*28% 30% 14% 29% 13% 19% Capital Redemption Reserve (Rs. in Crore)- - - - - - Net Worth (Total Equity) (Rs. in Crore)# 34,351 33,046 2,775, 34,351, 2,775 4,830 * Not annualised, except for the year ended 31 March 2026. ** Net working capital is negative. # Refer note 3 and 8. Formulae for computation of ratios are as follows: Debt-Equity Ratio Total Debt / Total Equity Debt Service Coverage Ratio Income available for debt service / (interest expense + repayments made during the period for long term loans), where income available for debt service = Profit before exceptional items and tax + Depreciation, depletion and amortization expense + Interest expense Interest Service Coverage Ratio Income available for debt service / interest expense Current Ratio Current Assets / Current Liabilities (excluding current maturities of long term borrowing) Long term debt to working capital Ratio Non-current borrowing (including current maturities of long term borrowing) / Working capital (WC), where WC = Current Assets - Current Liabilities (excluding current maturities of long term borrowing) Bad debts to Account receivable Ratio Bad Debts written off / Average Trade Receivables Current liability Ratio Current Liabilities (excluding current maturities of long term borrowing) / Total Liabilities Total debts to total assets Ratio Total Debt/ Total Assets Debtors Turnover Ratio Total revenue from operations / Average Trade Receivables Inventory Turnover Ratio (Total revenue from operations less EBITDA) / Average Inventory Operating-Profit Margin (%) (EBITDA - Depreciation, depletion and amortization expense) / Total revenue from operations Net-Profit Margin (%) Net profit after tax before exceptional items (net of tax) / Total revenue from operations Capital Redemption Reserve includes Preference Share Redemption Reserve created on redemption of preference shares. 10. As at 30 September 2026, the Company has Non-Convertible Debentures (NCDs) outstanding with a carrying amount of Rs.8,689 crores, of which Rs.6,089 crores comprised listed secured NCDs. These listed secured NCDs are secured by way of a first pari passu mortgage/charge over certain movable fixed assets and freehold land of the Company. The Company has maintained an asset cover exceeding 125% against the face value of the listed secured NCDs of Rs.6,089 crores, in compliance with the applicable regulatory requirements. 11. EBITDA has been presented as a supplementary measure to enhance an understanding of the Company’s underlying operating performance. It is calculated from profit before exceptional items and tax, after excluding other non-operating income and expenses, and adding back net finance costs/income and depreciation, depletion and amortisation expenses. Exchange fluctuations pertaining to operational activities forms part of EBITDA. 12. The Company has an ongoing dispute with Odisha Mining Corporation Limited (“OMC”) relating to pricing of bauxite supplied under the Long-Term Linkage arrangement (“LTL”). The Hon’ble High Court of Odisha, vide its order dated 1 October 2026, dismissed the Company’s writ petition and vacated the interim stay. The Company is pursuing appropriate legal remedies against the said order and has challenged the judgment before the Hon’ble Supreme Court of India and sought a stay on OMC’s consequential demand dated October 03, 2026 for Rs.3,539 crore plus interest and GST thereon. Based on management assessment and considering the independent legal opinion obtained, the management continues to believe that the Company has strong grounds on merits on the pricing of bauxite under the LTL arrangement and other related matters and accordingly maintains that the impugned High Court judgement being susceptible to a successful challenge. 13. The total dividend declared for FY 2026-27 stands at Rs.8/- per equity share of face value Rs.1/- each. By Order of the Board Place: Jharsuguda Rajesh Kumar Date: 28 October 2026 Whole-Time Director & CEO Cash flow Notes: a. The figures in parentheses indicate outflow. b. The above cash flow has been prepared under the Indirect Method as set out in Indian Accounting Standard (Ind AS) 7 - Statement of Cash Flows. c. Other inflow/(outflow) of cash in the XBRL Cash Flow Statement (Financing activity) represents adjustments arising pursuant to the Demerger Scheme. (Please refer Note 3 above). |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2026 | |
| Date of end of reporting period | 30-09-2026 | |
| Whether results are audited or unaudited | Unaudited | |
| Nature of report standalone or consolidated | Standalone | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 40,66,927.00 | |
| Capital work-in-progress | 1,54,464.00 | |
| Investment property | ||
| Goodwill | 0.00 | |
| Other intangible assets | 88,278.00 | |
| Intangible assets under development | 1,62,068.00 | |
| Biological assets other than bearer plants | ||
| Investments accounted for using equity method | ||
| Non-current financial assets | ||
| Non-current investments | 22,71,165.00 | |
| Trade receivables, non-current | ||
| Loans, non-current | 0.00 | |
| Other non-current financial assets | ||
| 1 | Derivatives | 23,934.00 |
| 2 | Other financial assets | 46,035.00 |
| Total of other non-current financial assets | 69,969.00 | |
| Total non-current financial assets | 23,41,134.00 | |
| Deferred tax assets (net) | ||
| Other non-current assets | ||
| 1 | Other non-current assets | 2,04,001.00 |
| Total of other non-current assets | 2,04,001.00 | |
| Total non-current assets | 70,16,872.00 | |
| 2 | Current assets | |
| Inventories | 5,40,248.00 | |
| Current financial asset | ||
| Current investments | 1,50,500.00 | |
| Trade receivables, current | 2,09,900.00 | |
| Cash and cash equivalents | 22,740.00 | |
| Bank balance other than cash and cash equivalents | 1,60,800.00 | |
| Loans, current | 0.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 43,860.00 | |
| Total current financial assets | 5,87,800.00 | |
| Current tax assets (net) | ||
| Other current assets | ||
| 1 | Other current assets | 1,73,600.00 |
| Total of other current assets | 1,73,600.00 | |
| Total current assets | 13,01,648.00 | |
| 3 | Non-current assets classified as held for sale | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | |
| Total assets | 83,18,520.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 39,107.00 | |
| Other equity | 33,96,015.00 | |
| Total equity attributable to owners of parent | 34,35,122.00 | |
| Non controlling interest | ||
| Total equity | 34,35,122.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 26,65,992.00 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | ||
| Total Trade payable | ||
| Other non-current financial liabilities | ||
| 1 | Lease liabilities | 6,494.00 |
| 2 | Derivatives | 5,248.00 |
| 3 | Other financial liabilities | 0.00 |
| Total of other non-current financial liabilities | 11,742.00 | |
| Total non-current financial liabilities | 26,77,734.00 | |
| Provisions, non-current | 19,469.00 | |
| Deferred tax liabilities (net) | 4,96,578.00 | |
| Deferred government grants, Non-current | 2,11,430.00 | |
| Other non-current liabilities | ||
| Total of other non-current liabilities | ||
| Total non-current liabilities | 34,05,211.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 5,55,574.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 10,421.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 3,35,848.00 | |
| Total Trade payable | 3,46,269.00 | |
| Other current financial liabilities | ||
| 1 | Lease liabilities | 1,546.00 |
| 2 | Operational buyers' credit / suppliers' credit | 2,64,898.00 |
| 3 | Derivatives | 1,812.00 |
| 4 | Other financial liabilities | 1,63,645.00 |
| Total of other current financial liabilities | 4,31,901.00 | |
| Total current financial liabilities | 13,33,744.00 | |
| Other current liabilities | 92,900.00 | |
| 1 | Other Current liabilities | 92,900.00 |
| Total of other current liabilities | 92,900.00 | |
| Provisions, current | 7,397.00 | |
| Current tax liabilities (Net) | 37,246.00 | |
| Deferred government grants, Current | 6,900.00 | |
| Total current liabilities | 14,78,187.00 | |
| 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 | 48,83,398.00 | |
| Total equity and liabilites | 83,18,520.00 | |
| 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 | 01-07-2026 | 01-04-2026 | |||||
| Date of end of reporting period | 30-09-2026 | 30-09-2026 | |||||
| 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 | Textual Information(2) | ||||||
| Textual Information(2) | The Company is primarily engaged in the business of Aluminium and operates in a single reportable segment. Accordingly, the Company has only one operating segment in terms of Ind AS 108 – Operating Segments, and no separate segment information is required to be disclosed. |
|---|
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| 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 | Item that will not be reclassified to profit or loss | 9,512.00 | 9,512.00 |
| Total Amount of items that will not be reclassified to profit and loss | 9,512.00 | 9,512.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 58.00 | 58.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Item that will be reclassified to profit or loss | 27,354.00 | 3,52,051.00 |
| Total Amount of items that will be reclassified to profit and loss | 27,354.00 | 3,52,051.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 6,891.00 | 88,599.00 |
| 5 | Total Other comprehensive income | 29,917.00 | 2,72,906.00 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2026 | ||||
| B | Date of end of reporting period | 30-09-2026 | ||||
| C | Whether results are audited or unaudited | Unaudited | ||||
| D | Nature of report standalone or consolidated | Standalone | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 11,68,776.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 1,73,679.00 | |||||
| Adjustments for decrease (increase) in inventories | (42,643.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | 26,437.00 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 0.00 | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | (19,305.00) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 1,16,128.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 0.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | (1,38,433.00) | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 9,865.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 20,135.00 | |||||
| Adjustments for share-based payments | 2,206.00 | |||||
| Adjustments for fair value losses (gains) | (4,451.00) | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 53.00 | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | (314.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 1,03,087.00 | |||||
| Net cash flows from (used in) operations | 12,71,863.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 2,35,923.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 10,35,940.00 | |||||
| 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 | 21,59,584.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 22,39,549.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| 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 | 0.00 | |||||
| Purchase of property, plant and equipment | 1,61,882.00 | |||||
| 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 | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| 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 | 0.00 | |||||
| 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 | 0.00 | |||||
| Interest received | 19,075.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) investing activities | (2,22,772.00) | |||||
| 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 | 12,03,902.00 | |||||
| Repayments of borrowings | 15,34,629.00 | |||||
| Payments of lease liabilities | 848.00 | |||||
| Dividends paid | 3,12,356.00 | |||||
| Interest paid | 1,72,847.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (1,03,744.00) | |||||
| Net cash flows from (used in) financing activities | (9,20,522.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (1,07,354.00) | |||||
| 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 | (1,07,354.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 1,30,008.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 22,654.00 | |||||
| Whether results are audited or unaudited | Unaudited |
|---|---|
| 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 | S R B C & CO LLP, Chartered Accountants | Yes | 28-02-2029 | ||
|---|---|---|---|---|---|
Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter) |
| Sr No. | Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken. | ||||||||||||||||||||||||
| Details of the party (listed entity/subsidiary) entering into the transaction | Details of the counterparty | Type of related party transaction | Details of other related party transaction | Value of the related party transaction as approved by the audit committee | Remarks on approval by audit committee | Value of the related party transaction ratified by the audit committee | Date of Audit Committee Meeting where the ratification was approved | Value of transaction during the reporting period | In case monies are due to either party as a result of the transaction | In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments | Details of the loans, inter-corporate deposits, advances or investments | Notes | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Name | PAN | Name | PAN | Relationship of the counterparty with the listed entity or its subsidiary | Opening balance | Closing balance | Nature of indebtedness (loan/ issuance of debt/ any other etc.) | Details of other indebtedness | Cost | Tenure | Nature (loan/ advance/ intercorporate deposit/ investment ) | Interest Rate (%) | Tenure | Secured/ unsecured | Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage) | ||||||||||
| 1 | Vedanta Aluminium Metal Limited | Runaya Metsource Limited | Fellow subsidiaries | Sale of goods or services | 21.00 | Refer note (a) & (g) | 21.00 | 0.00 | 0.00 | Textual Information(1) | |||||||||||||||
| 2 | Vedanta Aluminium Metal Limited | Sterlite Electric Limited (SEL)(Formerly known as Sterlite Power Transmission Limited) | Fellow subsidiaries | Sale of goods or services | 1,34,471.00 | Refer note (a) & (g) | 1,34,471.00 | 0.00 | 0.00 | ||||||||||||||||
| 3 | Vedanta Aluminium Metal Limited | Sterlite Grid 16 Limited (SGL16) | Fellow subsidiaries | Sale of goods or services | 1.00 | Refer note (a) & (g) | 1.00 | 0.00 | 0.00 | ||||||||||||||||
| 4 | Vedanta Aluminium Metal Limited | Hindustan Zinc Alloys Private Limited | Fellow subsidiaries | Sale of goods or services | 1,386.00 | Refer note (a) & (g) | 1,386.00 | 0.00 | 0.00 | ||||||||||||||||
| 5 | Vedanta Aluminium Metal Limited | Bharat Aluminium Company Limited (BALCO) | Non wholly owned subsidiaries | Sale of goods or services | 47,065.00 | Refer note (a) & (g) | 47,065.00 | 0.00 | 0.00 | ||||||||||||||||
| 6 | Vedanta Aluminium Metal Limited | Runaya Refining LLP | Others | Sale of goods or services | 0.00 | Refer note (a) & (g) | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 7 | Vedanta Aluminium Metal Limited | Hindustan Zinc Limited (HZL) | Fellow subsidiaries | Sale of fixed assets | 0.00 | Refer note (a) & (g) | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 8 | Vedanta Aluminium Metal Limited | V-Spark Deeptech Ventures Private Limited | Fellow subsidiaries | Purchase of goods or services | 307.00 | Refer note (a) & (g) | 307.00 | 0.00 | 0.00 | ||||||||||||||||
| 9 | Vedanta Aluminium Metal Limited | Vedanta Base Metals Limited | Fellow subsidiaries | Purchase of goods or services | 4,576.00 | Refer note (a) & (g) | 4,576.00 | 0.00 | 0.00 | ||||||||||||||||
| 10 | Vedanta Aluminium Metal Limited | STL Digital Limited (Erstwhile Sterlite Tech Connectivity Solutions Limited) | Associate of ultimate parent | Purchase of goods or services | 2,494.00 | Refer note (a) & (g) | 2,494.00 | 0.00 | 0.00 | ||||||||||||||||
| 11 | Vedanta Aluminium Metal Limited | Serentica Renewables India 3 Private Limited | Associate of ultimate parent | Purchase of goods or services | 14,009.00 | Refer note (a) & (g) | 14,009.00 | 0.00 | 0.00 | ||||||||||||||||
| 12 | Vedanta Aluminium Metal Limited | Serentica Renewables India 9 Private Limited | Associate of ultimate parent | Purchase of goods or services | 5,999.00 | Refer note (a) & (g) | 5,999.00 | 0.00 | 0.00 | ||||||||||||||||
| 13 | Vedanta Aluminium Metal Limited | Bharat Aluminium Company Limited (BALCO) | Non wholly owned subsidiaries | Purchase of goods or services | 36,173.00 | Refer note (a) & (g) | 36,173.00 | 0.00 | 0.00 | ||||||||||||||||
| 14 | Vedanta Aluminium Metal Limited | Runaya Refining LLP | Others | Purchase of goods or services | 4,894.00 | Refer note (a) & (g) | 4,894.00 | 0.00 | 0.00 | ||||||||||||||||
| 15 | Vedanta Aluminium Metal Limited | Bharat Aluminium Company Limited (BALCO) | Non wholly owned subsidiaries | Purchase of fixed assets | 3,488.00 | Refer note (a) & (g) | 3,488.00 | 0.00 | 0.00 | ||||||||||||||||
| 16 | Vedanta Aluminium Metal Limited | Vedanta Foundation (formerly Sterlite Foundation) | Others | Any other transaction | Corporate Social Responsibility Expenditure | 2.00 | Refer note (a) & (g) | 2.00 | 0.00 | 0.00 | |||||||||||||||
| 17 | Vedanta Aluminium Metal Limited | Vedanta Limited | Fellow subsidiaries | Any other transaction | Guarantee Commission Expense | 657.00 | Refer note (a) & (e) & (g) | 657.00 | 0.00 | 0.00 | |||||||||||||||
| 18 | Vedanta Aluminium Metal Limited | Sterlite Electric Limited (SEL)(Formerly known as Sterlite Power Transmission Limited) | Fellow subsidiaries | Interest received | 2,344.00 | Refer note (a) & (g) | 2,344.00 | 0.00 | 0.00 | ||||||||||||||||
| 19 | Vedanta Aluminium Metal Limited | Vedanta Power Limited | Fellow subsidiaries | Any other transaction | Recovery | 22,568.00 | Refer note (a) & (g) | 22,568.00 | 0.00 | 0.00 | |||||||||||||||
| 20 | Vedanta Aluminium Metal Limited | Vedanta Iron and Steel Limited | Fellow subsidiaries | Any other transaction | Recovery | 7,672.00 | Refer note (a) & (g) | 7,672.00 | 0.00 | 0.00 | |||||||||||||||
| 21 | Vedanta Aluminium Metal Limited | Sterlite Electric Limited (SEL)(Formerly known as Sterlite Power Transmission Limited) | Fellow subsidiaries | Any other transaction | Recovery | 5.00 | Refer note (a) & (g) | 5.00 | 0.00 | 0.00 | |||||||||||||||
| 22 | Vedanta Aluminium Metal Limited | Runaya Eckart Aluminium Powders Private Limited (earlier Runaya Aluminium Private Limited) | Fellow subsidiaries | Any other transaction | Recovery | 7.00 | Refer note (a) & (g) | 7.00 | 0.00 | 0.00 | |||||||||||||||
| 23 | Vedanta Aluminium Metal Limited | Ferro Alloy Corporation Limited (FACOR) | Fellow subsidiaries | Any other transaction | Recovery | 1.00 | Refer note (a) & (g) | 1.00 | 0.00 | 0.00 | |||||||||||||||
| 24 | Vedanta Aluminium Metal Limited | Vedanta Limited | Fellow subsidiaries | Any other transaction | Recovery | 510.00 | Refer note (a) & (g) | 510.00 | 0.00 | 0.00 | |||||||||||||||
| 25 | Vedanta Aluminium Metal Limited | Bharat Aluminium Company Limited (BALCO) | Non wholly owned subsidiaries | Any other transaction | Recovery | 2,145.00 | Refer note (a) & (g) | 2,145.00 | 0.00 | 0.00 | |||||||||||||||
| 26 | Vedanta Aluminium Metal Limited | Runaya Refining LLP | Others | Any other transaction | Recovery | 22.00 | Refer note (a) & (g) | 22.00 | 0.00 | 0.00 | |||||||||||||||
| 27 | Vedanta Aluminium Metal Limited | Runaya Metsource Limited | Fellow subsidiaries | Any other transaction | Reimbursement | 91.00 | Refer note (a) & (g) | 91.00 | 0.00 | 0.00 | |||||||||||||||
| 28 | Vedanta Aluminium Metal Limited | Vedanta Power Limited | Fellow subsidiaries | Any other transaction | Reimbursement | 37,151.00 | Refer note (a) & (g) | 37,151.00 | 0.00 | 0.00 | |||||||||||||||
| 29 | Vedanta Aluminium Metal Limited | Vedanta Iron and Steel Limited | Fellow subsidiaries | Any other transaction | Reimbursement | 62.00 | Refer note (a) & (g) | 62.00 | 0.00 | 0.00 | |||||||||||||||
| 30 | Vedanta Aluminium Metal Limited | Hindustan Zinc Limited (HZL) | Fellow subsidiaries | Any other transaction | Reimbursement | 14.00 | Refer note (a) & (g) | 14.00 | 0.00 | 0.00 | |||||||||||||||
| 31 | Vedanta Aluminium Metal Limited | ESL Steel Limited (Erstwhile Electrosteel Steels Limited) (ESL) | Fellow subsidiaries | Any other transaction | Reimbursement | 30.00 | Refer note (a) & (g) | 30.00 | 0.00 | 0.00 | |||||||||||||||
| 32 | Vedanta Aluminium Metal Limited | Ferro Alloy Corporation Limited (FACOR) | Fellow subsidiaries | Any other transaction | Reimbursement | 21.00 | Refer note (a) & (g) | 21.00 | 0.00 | 0.00 | |||||||||||||||
| 33 | Vedanta Aluminium Metal Limited | Meenakshi Energy Limited | Fellow subsidiaries | Any other transaction | Reimbursement | 43.00 | Refer note (a) & (g) | 43.00 | 0.00 | 0.00 | |||||||||||||||
| 34 | Vedanta Aluminium Metal Limited | Vedanta Limited | Fellow subsidiaries | Any other transaction | Reimbursement | 6,511.00 | Refer note (a) & (g) | 6,511.00 | 0.00 | 0.00 | |||||||||||||||
| 35 | Vedanta Aluminium Metal Limited | Bharat Aluminium Company Limited (BALCO) | Non wholly owned subsidiaries | Any other transaction | Reimbursement | 583.00 | Refer note (a) & (g) | 583.00 | 0.00 | 0.00 | |||||||||||||||
| 36 | Vedanta Aluminium Metal Limited | Serentica Renewables India 3 Private Limited | Associate of ultimate parent | Investment | 0.00 | Refer note (b) | 0.00 | 18,383.00 | 18,383.00 | ||||||||||||||||
| 37 | Vedanta Aluminium Metal Limited | Serentica Renewables India 6 Private Limited | Associate of ultimate parent | Investment | 0.00 | Refer note (b) | 0.00 | 5,500.00 | 5,500.00 | ||||||||||||||||
| 38 | Vedanta Aluminium Metal Limited | Serentica Renewables India 9 Private Limited | Associate of ultimate parent | Investment | 0.00 | Refer note (b) | 0.00 | 20,002.00 | 20,002.00 | ||||||||||||||||
| 39 | Vedanta Aluminium Metal Limited | Vedanta Resources Investment Limited | Holding Company | Any other transaction | Prepaid Brand Fees | 0.00 | Refer note (b) & (d) | 0.00 | 0.00 | 59,323.00 | |||||||||||||||
| 40 | Vedanta Aluminium Metal Limited | V-Spark Deeptech Ventures Private Limited | Fellow subsidiaries | Any other transaction | Other Current Asset | 0.00 | Refer note (b) | 0.00 | 0.00 | 22.00 | |||||||||||||||
| 41 | Vedanta Aluminium Metal Limited | Vizag General Cargo Berth Private Limited | Fellow subsidiaries | Any other transaction | Other Current Asset | 0.00 | Refer note (b) | 0.00 | 1.00 | 1.00 | |||||||||||||||
| 42 | Vedanta Aluminium Metal Limited | Vedanta Base Metals Limited | Fellow subsidiaries | Any other transaction | Other Current Asset | 0.00 | Refer note (b) | 0.00 | 0.00 | 46.00 | |||||||||||||||
| 43 | Vedanta Aluminium Metal Limited | Sterlite Electric Limited (SEL)(Formerly known as Sterlite Power Transmission Limited) | Fellow subsidiaries | Any other transaction | Other Current Asset | 0.00 | Refer note (b) | 0.00 | 7,019.00 | 18,837.00 | |||||||||||||||
| 44 | Vedanta Aluminium Metal Limited | Runaya Eckart Aluminium Powders Private Limited (earlier Runaya Aluminium Private Limited) | Fellow subsidiaries | Any other transaction | Other Current Asset | 0.00 | Refer note (b) | 0.00 | 0.00 | 1.00 | |||||||||||||||
| 45 | Vedanta Aluminium Metal Limited | Vedanta Limited ESOS Trust | Others | Any other transaction | Other Current Asset | 0.00 | Refer note (b) | 0.00 | 0.00 | 13,706.00 | |||||||||||||||
| 46 | Vedanta Aluminium Metal Limited | Hindustan Zinc Alloys Private Limited | Fellow subsidiaries | Any other transaction | Other Current Asset | 0.00 | Refer note (b) | 0.00 | 0.00 | 375.00 | |||||||||||||||
| 47 | Vedanta Aluminium Metal Limited | Vedanta Base Metals Limited | Fellow subsidiaries | Any other transaction | Other Current Liabilities | 0.00 | Refer note (b) | 0.00 | 401.00 | 0.00 | |||||||||||||||
| 48 | Vedanta Aluminium Metal Limited | V-Spark Deeptech Ventures Private Limited | Fellow subsidiaries | Any other transaction | Other Current Liabilities | 0.00 | Refer note (b) | 0.00 | 31.00 | 0.00 | |||||||||||||||
| 49 | Vedanta Aluminium Metal Limited | Vedanta Limited | Fellow subsidiaries | Any other transaction | Other Current Liabilities | 0.00 | Refer note (b) | 0.00 | 0.00 | 3,641.00 | |||||||||||||||
| 50 | Vedanta Aluminium Metal Limited | Runaya Metsource Limited | Fellow subsidiaries | Any other transaction | Other Current Liabilities | 0.00 | Refer note (b) | 0.00 | 0.00 | 20.00 | |||||||||||||||
| 51 | Vedanta Aluminium Metal Limited | Vedanta Power Limited | Fellow subsidiaries | Any other transaction | Other Current Liabilities | 0.00 | Refer note (b) | 0.00 | 0.00 | 583.00 | |||||||||||||||
| 52 | Vedanta Aluminium Metal Limited | Vedanta Iron and Steel Limited | Fellow subsidiaries | Any other transaction | Other Current Liabilities | 0.00 | Refer note (b) | 0.00 | 0.00 | 67.00 | |||||||||||||||
| 53 | Vedanta Aluminium Metal Limited | Sterlite Grid 16 Limited (SGL16) | Fellow subsidiaries | Any other transaction | Other Current Liabilities | 0.00 | Refer note (b) | 0.00 | 0.00 | 43.00 | |||||||||||||||
| 54 | Vedanta Aluminium Metal Limited | Hindustan Zinc Limited (HZL) | Fellow subsidiaries | Any other transaction | Other Current Liabilities | 0.00 | Refer note (b) | 0.00 | 13.00 | 13.00 | |||||||||||||||
| 55 | Vedanta Aluminium Metal Limited | Meenakshi Energy Limited | Fellow subsidiaries | Any other transaction | Other Current Liabilities | 0.00 | Refer note (b) | 0.00 | 0.00 | 44.00 | |||||||||||||||
| 56 | Vedanta Aluminium Metal Limited | STL Digital Limited (Erstwhile Sterlite Tech Connectivity Solutions Limited) | Associate of ultimate parent | Any other transaction | Other Current Liabilities | 0.00 | Refer note (b) | 0.00 | 446.00 | 913.00 | |||||||||||||||
| 57 | Vedanta Aluminium Metal Limited | Serentica Renewables India 3 Private Limited | Associate of ultimate parent | Any other transaction | Other Current Liabilities | 0.00 | Refer note (b) | 0.00 | 1,413.00 | 2,161.00 | |||||||||||||||
| 58 | Vedanta Aluminium Metal Limited | Serentica Renewables India 9 Private Limited | Associate of ultimate parent | Any other transaction | Other Current Liabilities | 0.00 | Refer note (b) | 0.00 | 0.00 | 2,000.00 | |||||||||||||||
| 59 | Vedanta Aluminium Metal Limited | Bharat Aluminium Company Limited (BALCO) | Non wholly owned subsidiaries | Any other transaction | Other Current Liabilities | 0.00 | Refer note (b) | 0.00 | 953.00 | 808.00 | |||||||||||||||
| 60 | Vedanta Aluminium Metal Limited | Runaya Refining LLP | Others | Any other transaction | Other Current Liabilities | 0.00 | Refer note (b) | 0.00 | 900.00 | 883.00 | |||||||||||||||
| 61 | Vedanta Aluminium Metal Limited | Mr. Anil Agarwal | Non Executive Chairman | Any other transaction | Sitting fee | 3.00 | Refer note (a) & (g) | 3.00 | 0.00 | 0.00 | |||||||||||||||
| 62 | Vedanta Aluminium Metal Limited | Mr. Akarsh Kattingeri Hebbar | Non Executive Vice-Chairman | Any other transaction | Sitting fee | 2.00 | Refer note (a) & (g) | 2.00 | 0.00 | 0.00 | |||||||||||||||
| 63 | Vedanta Aluminium Metal Limited | Mr. Dindayal Jalan | Independent Director | Any other transaction | Sitting fee | 4.00 | Refer note (a) & (g) | 4.00 | 0.00 | 0.00 | |||||||||||||||
| 64 | Vedanta Aluminium Metal Limited | Ms. Mona Sharma | Independent Director | Any other transaction | Sitting fee | 2.00 | Refer note (a) & (g) | 2.00 | 0.00 | 0.00 | |||||||||||||||
| 65 | Vedanta Aluminium Metal Limited | Mr. Tapan Kumar Chand | Independent Director | Any other transaction | Sitting fee | 4.00 | Refer note (a) & (g) | 4.00 | 0.00 | 0.00 | |||||||||||||||
| 66 | Vedanta Aluminium Metal Limited | Mr. Rajesh Kumar | CEO & Whole Time Director | Any other transaction | Remuneration | 217.00 | Refer note (a) & (g) | 217.00 | 0.00 | 0.00 | |||||||||||||||
| 67 | Vedanta Aluminium Metal Limited | Mr. Anup Agarwal | CFO | Any other transaction | Remuneration | 284.00 | Refer note (a) & (g) | 284.00 | 0.00 | 0.00 | |||||||||||||||
| 68 | Vedanta Aluminium Metal Limited | Mr. C Chandru | Senior Management Personnel | Any other transaction | Remuneration | 132.00 | Refer note (a) & (g) | 132.00 | 0.00 | 0.00 | |||||||||||||||
| 69 | Vedanta Aluminium Metal Limited | Mr. Pranab Kumar Bhattacharya | Senior Management Personnel | Any other transaction | Remuneration | 133.00 | Refer note (a) & (g) | 133.00 | 0.00 | 0.00 | |||||||||||||||
| 70 | Vedanta Aluminium Metal Limited | Mr. Praveen Purohit | Senior Management Personnel | Any other transaction | Remuneration | 151.00 | Refer note (a) & (g) | 151.00 | 0.00 | 0.00 | |||||||||||||||
| 71 | Vedanta Aluminium Metal Limited | Ms. Dashmeet Rana | Company Secretary & Compliance Officer | Any other transaction | Remuneration | 24.00 | Refer note (a) & (g) | 24.00 | 0.00 | 0.00 | |||||||||||||||
| 72 | Bharat Aluminium Company Limited | Vedanta Aluminium Metal Limited | Holding Company | Sale of goods or services | 39,661.00 | Refer note (a) & (g) | 39,661.00 | 0.00 | 0.00 | ||||||||||||||||
| 73 | Bharat Aluminium Company Limited | Hindustan Zinc Limited (HZL) | Fellow subsidiaries | Sale of goods or services | 4,474.00 | Refer note (a) & (g) | 4,474.00 | 0.00 | 0.00 | ||||||||||||||||
| 74 | Bharat Aluminium Company Limited | Sterlite Electric Limited (SEL)(Formerly known as Sterlite Power Transmission Limited) | Others | Sale of goods or services | 17,948.00 | Refer note (a) & (g) | 17,948.00 | 0.00 | 0.00 | ||||||||||||||||
| 75 | Bharat Aluminium Company Limited | Ferro Alloy Corporation Limited (FACOR) | Fellow subsidiaries | Sale of fixed assets | 30.00 | Refer note (a) & (g) | 30.00 | 0.00 | 0.00 | ||||||||||||||||
| 76 | Bharat Aluminium Company Limited | Vedanta Aluminium Metal Limited | Holding Company | Purchase of goods or services | 47,065.00 | Refer note (a) & (g) | 47,065.00 | 0.00 | 0.00 | ||||||||||||||||
| 77 | Bharat Aluminium Company Limited | Vedanta Iron and Steel Limited | Fellow subsidiaries | Purchase of goods or services | 318.00 | Refer note (a) & (g) | 318.00 | 0.00 | 0.00 | ||||||||||||||||
| 78 | Bharat Aluminium Company Limited | Serentica Renewables India 1 Private Limited | Associate of ultimate parent company | Purchase of goods or services | 21,554.00 | Refer note (a) & (g) | 21,554.00 | 0.00 | 0.00 | ||||||||||||||||
| 79 | Bharat Aluminium Company Limited | Serentica Renewables India 8 Private Limited | Associate of ultimate parent company | Purchase of goods or services | 2,177.00 | Refer note (a) & (g) | 2,177.00 | 0.00 | 0.00 | ||||||||||||||||
| 80 | Bharat Aluminium Company Limited | Runaya Metsource Limited | Others | Purchase of goods or services | 1,846.00 | Refer note (a) & (g) | 1,846.00 | 0.00 | 0.00 | ||||||||||||||||
| 81 | Bharat Aluminium Company Limited | STL Digital Limited (Erstwhile Sterlite Tech Connectivity Solutions Limited) | Others | Purchase of goods or services | 1,370.00 | Refer note (a) & (g) | 1,370.00 | 0.00 | 0.00 | ||||||||||||||||
| 82 | Bharat Aluminium Company Limited | V-Spark Deeptech Ventures Private Limited | Others | Purchase of goods or services | 152.00 | Refer note (a) & (g) | 152.00 | 0.00 | 0.00 | ||||||||||||||||
| 83 | Bharat Aluminium Company Limited | Anil Agarwal Foundation | Income and Expenditure | Any other transaction | Corporate Social Responsibility Expenditure | 960.00 | Refer note (a) & (g) | 960.00 | 0.00 | 0.00 | |||||||||||||||
| 84 | Bharat Aluminium Company Limited | Vedanta Aluminium Metal Limited | Holding Company | Any other transaction | Recovery | 583.00 | Refer note (a) & (g) | 583.00 | 0.00 | 0.00 | |||||||||||||||
| 85 | Bharat Aluminium Company Limited | Vedanta Limited | Fellow subsidiaries | Any other transaction | Recovery | 478.00 | Refer note (a) & (g) | 478.00 | 0.00 | 0.00 | |||||||||||||||
| 86 | Bharat Aluminium Company Limited | Hindustan Zinc Limited (HZL) | Fellow subsidiaries | Any other transaction | Recovery | 7.00 | Refer note (a) & (g) | 7.00 | 0.00 | 0.00 | |||||||||||||||
| 87 | Bharat Aluminium Company Limited | Meenakshi Energy Limited | Fellow subsidiaries | Any other transaction | Recovery | 1.00 | Refer note (a) & (g) | 1.00 | 0.00 | 0.00 | |||||||||||||||
| 88 | Bharat Aluminium Company Limited | Runaya Metsource Limited | Others | Any other transaction | Recovery | 23.00 | Refer note (a) & (g) | 23.00 | 0.00 | 0.00 | |||||||||||||||
| 89 | Bharat Aluminium Company Limited | Vedanta Medical Research Foundation | Others | Any other transaction | Recovery | 15.00 | Refer note (a) & (g) | 15.00 | 0.00 | 0.00 | |||||||||||||||
| 90 | Bharat Aluminium Company Limited | Vedanta Aluminium Metal Limited | Holding Company | Any other transaction | Reimbursement | 2,145.00 | Refer note (a) & (g) | 2,145.00 | 0.00 | 0.00 | |||||||||||||||
| 91 | Bharat Aluminium Company Limited | Vedanta Oil and Gas Limited | Fellow subsidiaries | Any other transaction | Reimbursement | 14.00 | Refer note (a) & (g) | 14.00 | 0.00 | 0.00 | |||||||||||||||
| 92 | Bharat Aluminium Company Limited | Vedanta Limited | Fellow subsidiaries | Any other transaction | Reimbursement | 1,446.00 | Refer note (a) & (g) | 1,446.00 | 0.00 | 0.00 | |||||||||||||||
| 93 | Bharat Aluminium Company Limited | Vedanta Power Limited | Fellow subsidiaries | Any other transaction | Reimbursement | 15.00 | Refer note (a) & (g) | 15.00 | 0.00 | 0.00 | |||||||||||||||
| 94 | Bharat Aluminium Company Limited | Hindustan Zinc Limited (HZL) | Fellow subsidiaries | Any other transaction | Reimbursement | 2.00 | Refer note (a) & (g) | 2.00 | 0.00 | 0.00 | |||||||||||||||
| 95 | Bharat Aluminium Company Limited | Vedanta Medical Research Foundation | Others | Any other transaction | Reimbursement | 56.00 | Refer note (a) & (g) | 56.00 | 0.00 | 0.00 | |||||||||||||||
| 96 | Bharat Aluminium Company Limited | Serentica Renewables India 1 Private Limited | Associate of ultimate parent company | Investment | 0.00 | Refer note (b) | 0.00 | 23,688.00 | 23,688.00 | ||||||||||||||||
| 97 | Bharat Aluminium Company Limited | Serentica Renewables India 7 Private Limited | Associate of ultimate parent company | Investment | 0.00 | Refer note (b) | 0.00 | 10,232.00 | 10,232.00 | ||||||||||||||||
| 98 | Bharat Aluminium Company Limited | Serentica Renewables India 8 Private Limited | Associate of ultimate parent company | Investment | 0.00 | Refer note (b) | 0.00 | 7,100.00 | 7,100.00 | ||||||||||||||||
| 99 | Bharat Aluminium Company Limited | Vedanta Aluminium Metal Limited | Holding Company | Any other transaction | Other Current Asset | 0.00 | Refer note (b) | 0.00 | 953.00 | 808.00 | |||||||||||||||
| 100 | Bharat Aluminium Company Limited | Hindustan Zinc Limited (HZL) | Fellow subsidiaries | Any other transaction | Other Current Asset | 0.00 | Refer note (b) | 0.00 | 839.00 | 613.00 | |||||||||||||||
| 101 | Bharat Aluminium Company Limited | Ferro Alloy Corporation Limited (FACOR) | Fellow subsidiaries | Any other transaction | Other Current Asset | 0.00 | Refer note (b) | 0.00 | 0.00 | 36.00 | |||||||||||||||
| 102 | Bharat Aluminium Company Limited | Meenakshi Energy Limited | Fellow subsidiaries | Any other transaction | Other Current Asset | 0.00 | Refer note (b) | 0.00 | 0.00 | 1.00 | |||||||||||||||
| 103 | Bharat Aluminium Company Limited | Sterlite Electric Limited (SEL)(Formerly known as Sterlite Power Transmission Limited) | Others | Any other transaction | Other Current Asset | 0.00 | Refer note (b) | 0.00 | 152.00 | 725.00 | |||||||||||||||
| 104 | Bharat Aluminium Company Limited | Vedanta Power Limited | Fellow subsidiaries | Any other transaction | Other Current Liabilities | 0.00 | Refer note (b) | 0.00 | 0.00 | 16.00 | |||||||||||||||
| 105 | Bharat Aluminium Company Limited | Vedanta Iron and Steel Limited | Fellow subsidiaries | Any other transaction | Other Current Liabilities | 0.00 | Refer note (b) | 0.00 | 0.00 | 79.00 | |||||||||||||||
| 106 | Bharat Aluminium Company Limited | Serentica Renewables India 1 Private Limited | Associate of ultimate parent company | Any other transaction | Other Current Liabilities | 0.00 | Refer note (b) | 0.00 | 0.00 | 5,028.00 | |||||||||||||||
| 107 | Bharat Aluminium Company Limited | Serentica Renewables India 8 Private Limited | Associate of ultimate parent company | Any other transaction | Other Current Liabilities | 0.00 | Refer note (b) | 0.00 | 0.00 | 562.00 | |||||||||||||||
| 108 | Bharat Aluminium Company Limited | Runaya Metsource Limited | Others | Any other transaction | Other Current Liabilities | 0.00 | Refer note (b) | 0.00 | 297.00 | 419.00 | |||||||||||||||
| 109 | Bharat Aluminium Company Limited | STL Digital Limited (Erstwhile Sterlite Tech Connectivity Solutions Limited) | Others | Any other transaction | Other Current Liabilities | 0.00 | Refer note (b) | 0.00 | 57.00 | 74.00 | |||||||||||||||
| 110 | Bharat Aluminium Company Limited | Vedanta Medical Research Foundation | Others | Any other transaction | Other Current Liabilities | 0.00 | Refer note (b) | 0.00 | 11.00 | 42.00 | |||||||||||||||
| 111 | Bharat Aluminium Company Limited | V-Spark Deeptech Ventures Private Limited | Others | Any other transaction | Other Current Liabilities | 0.00 | Refer note (b) | 0.00 | 0.00 | 63.00 | |||||||||||||||
| 112 | Bharat Aluminium Company Limited | Vedanta Limited | Fellow subsidiaries | Any other transaction | Other Current Liabilities | 0.00 | Refer note (b) | 0.00 | 839.00 | 220.00 | |||||||||||||||
| 113 | Bharat Aluminium Company Limited | Mr. Tapan Kumar Chand | Independent Director | Any other transaction | Sitting fee | 2.00 | Refer note (a) & (g) | 2.00 | 0.00 | 0.00 | |||||||||||||||
| 114 | Bharat Aluminium Company Limited | Mr. Rajesh Kumar Singh | Senior Management Personnel | Any other transaction | Remuneration | 97.00 | Refer note (a) & (g) | 97.00 | 0.00 | 0.00 | |||||||||||||||
| Total value of transaction during the reporting period | 4,78,718.00 | ||||||||||||||||||||||||
| Textual Information(1) | All notes forming part of this disclosure are included below and cross referred (where applicable) in column Remarks on approval by audit committee. These disclosures should be read in conjuction with the financial statements of the entity. (a) As approved by the Audit and Risk Management Committee (ARC) of the Company or ARC / Board of the subsidiary, as applicable. (b) The value of the related party transaction approved by the audit committee is presented as '0' or 'Not applicable' for transactions where only opening balances/ closing balance are outstanding but no transactions have occurred during the year. (c) The Company entered into a Share Purchase Agreement dated 30 April 2026 with Vedanta Limited (VEDL) to acquire a 51% equity stake in Bharat Aluminium Company Limited (BALCO) from VEDL for a consideration of ₹22,180 crores, discharged through the issuance of 22,18,00,000 (Twenty-Two Crore Eighteen Lakh) 0.1% Compulsorily Convertible Debentures (CCDs) of face value 1,000 each. Consequently, BALCO, which was previously a subsidiary of VEDL, became a subsidiary of the Company with effect from 30 April 2026. The remaining 49% equity stake in BALCO continues to be held by the Government of India. (d) Prepaid Brand Fees (Advance) comprise the periodic amortisation of brand fee assets transferred to VAML as part of the demerger scheme. (e) Guarantee commission is payable on the corporate gaurantee provided for NCD of ₹ 6089 Cr. The transaction value is variable as the gaurantee also covers accrued interest, which changes periodically. (f) According to the SEBI LODR 2015, corporate actions such as payment of dividends, subdivision or consolidation of securities, issuance of securities by way of a rights issue or a bonus issue and buy-back of securities, etc. that are uniformly applicable/ offered to all shareholders in proportion to their shareholding, are not considered as related party transactions and therefore, are not required to be disclosed. (g) All figures presented herein pertain to the period from 1 May 2026 to 30 September 2026 (five months) only, consequent to the demerger becoming effective on 1 May 2026. |