Integrated Filing — IndAS

General information about company
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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	06-May-2025
Description of presentation currency	INR (in Actuals)
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-May-2025   10:30:00
End date and time of board meeting	14-May-2025   13:05:00
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

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	136998500000	309809500000
	Other income	6515300000	25616900000
	Total income	143513800000	335426400000
2	Expenses
(a)	Cost of materials consumed	115472900000	192344600000
(b)	Purchases of stock-in-trade	2502000000	6793700000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-68275400000	-76257900000
(d)	Employee benefit expense	18113300000	57303700000
(e)	Finance costs	84400000	86800000
(f)	Depreciation, depletion and amortisation expense	7364900000	13403700000
(f)	Other Expenses
1	Impairment Loss	98700000	247400000
2	Other expenses	5586800000	17846200000
3	Direct Input to WIP/Expenses Capitalised	1430000000	3723300000
4	Provisions	14355600000	25278400000
5	Less: Expenses relating to Capital and Other Accounts	-5234400000	-13550700000
	Total other expenses	16236700000	33544600000
	Total expenses	91498800000	227219200000
3	Total profit before exceptional items and tax	52015000000	108207200000
4	Exceptional items	0	58900000
5	Total profit before tax	52015000000	108266100000
6	Tax expense
7	Current tax	13909800000	26239200000
8	Deferred tax	-1489500000	-1207100000
9	Total tax expenses	12420300000	25032100000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	39594700000	83234000000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	171600000	406500000
16	Total profit (loss) for period	39766300000	83640500000
17	Other comprehensive income net of taxes	119400000	206600000
18	Total Comprehensive Income for the period	39885700000	83847100000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	39766600000	83641300000
	Total profit or loss, attributable to non-controlling interests	-300000	-300000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	39886000000	83847900000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-300000	-800000
21	Details of equity share capital
	Paid-up equity share capital	3343900000	3343900000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		346472200000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	59.46	125.07
	Diluted earnings (loss) per share from continuing operations	59.46	125.07
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	59.46	125.07
	Diluted earnings (loss) per share from continuing and discontinued operations	59.46	125.07
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		As per Audited Financial Results disclosed to the stock exchange under Regulation 30 n nBreakup of Current Tax (for year ended 31.03.2025) n nCurrent Tax Rs.288000 lakh nEarlier Tax Refund Rs.25608 lakh n n

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	59702600000
	Capital work-in-progress	10910800000
	Investment property	200000
	Goodwill	0
	Other intangible assets	7005200000
	Intangible assets under development	20066700000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	2447200000
	Non-current financial assets
	Non-current investments	15094800000
	Trade receivables, non-current	0
	Loans, non-current	55700000
	Other non-current financial assets	3891100000
	Total non-current financial assets	19041600000
	Deferred tax assets (net)	15679900000
	Other non-current assets	26868300000
	Total non-current assets	161722500000
2	Current assets
	Inventories	216757000000
	Current financial asset
	Current investments	0
	Trade receivables, current	46477900000
	Cash and cash equivalents	45485500000
	Bank balance other than cash and cash equivalents	336337000000
	Loans, current	74300000
	Other current financial assets	172360900000
	Total current financial assets	600735600000
	Current tax assets (net)	0
	Other current assets	83453400000
	Total current assets	900946000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1062668500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	3343900000
	Other equity	346472200000
	Total equity attributable to owners of parent	349816100000
	Non controlling interest	35600000
	Total equity	349851700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	4977900000
	Total non-current financial liabilities	4977900000
	Provisions, non-current	18680600000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	248205800000
	Total non-current liabilities	271864300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1770900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	49285800000
	Total Trade payable	51056700000
	Other current financial liabilities	28293400000
	Total current financial liabilities	79350100000
	Other current liabilities	276032700000
	Provisions, current	84173600000
	Current tax liabilities (Net)	1396100000
	Deferred government grants, Current	0
	Total current liabilities	440952500000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	712816800000
	Total equity and liabilites	1062668500000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts 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)

Text Block
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.

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
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	161500000	278600000
2	Share of Other Comprehensive Income of JV's accounted using Equity Method	-800000	-1500000
	Total Amount of items that will not be reclassified to profit and loss	160700000	277100000
2	Income tax relating to items that will not be reclassified to profit or loss	41300000	70500000
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	0
5	Total Other comprehensive income	119400000	206600000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			108266100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			86800000
	Adjustments for decrease (increase) in inventories			-85349400000
	Adjustments for decrease (increase) in trade receivables, current			-41770700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-30088100000
	Adjustments for decrease (increase) in other non-current assets			2267200000
	Adjustments for other financial assets, non-current			-97000000
	Adjustments for other financial assets, current			1714800000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			16928000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			36932900000
	Adjustments for increase (decrease) in other non-current liabilities			144411800000
	Adjustments for depreciation and amortisation expense			13626700000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			25186800000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			2387200000
	Adjustments for other financial liabilities, non-current			219600000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			22874400000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-16800000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-18800000
	Other adjustments to reconcile profit (loss)			3400000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			63550000000
	Net cash flows from (used in) operations			171816100000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			35381500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			136434600000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			128900000
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			33500000
	Purchase of property, plant and equipment			9300900000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			3649200000
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			4619100000
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			1069000000
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			49100000
	Interest received			25545500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-114571900000
	Net cash flows from (used in) investing activities	-107710900000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			200000
	Dividends paid			25413500000
	Interest paid			371400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-25785100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2938600000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			2938600000
	Cash and cash equivalents cash flow statement at beginning of period			42546900000
	Cash and cash equivalents cash flow statement at end of period			45485500000