Integrated Filing — IndAS

General information about company
Scrip Code	500440
NSE Symbol	HINDALCO
MSEI Symbol	NOTLISTED
ISIN	INE038A01020
Name of company	HINDALCO INDUSTRIES 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	20-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	28-Mar-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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	NA
Start date and time of board meeting	20-May-2025   12:15:00
End date and time of board meeting	20-May-2025   14:05:00
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
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	2024-02-12
Indicate Company website link for updated RPT policy of the Company	www.hindalco.com
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
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	Standalone	Standalone
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	251160000000	933090000000
	Other income	2090000000	13290000000
	Total income	253250000000	946380000000
2	Expenses
(a)	Cost of materials consumed	165620000000	617880000000
(b)	Purchases of stock-in-trade	940000000	11890000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	5450000000	-1300000000
(d)	Employee benefit expense	6670000000	26210000000
(e)	Finance costs	2350000000	9390000000
(f)	Depreciation, depletion and amortisation expense	5240000000	20290000000
(f)	Other Expenses
1	Power and fuel	20560000000	87980000000
2	Impairment loss/ (reversal) on non-current assets (net)	10000000	680000000
3	Impairment loss/ (reversal) on financial assets (net)	100000000	340000000
4	Other expenses	21820000000	77800000000
	Total other expenses	42490000000	166800000000
	Total expenses	228760000000	851160000000
3	Total profit before exceptional items and tax	24490000000	95220000000
4	Exceptional items	0	0
5	Total profit before tax	24490000000	95220000000
6	Tax expense
7	Current tax	8710000000	29820000000
8	Deferred tax	170000000	1530000000
9	Total tax expenses	8880000000	31350000000
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	15610000000	63870000000
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	0	0
16	Total profit (loss) for period	15610000000	63870000000
17	Other comprehensive income net of taxes	5660000000	9410000000
18	Total Comprehensive Income for the period	21270000000	73280000000
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	2220000000	2220000000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		699840000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.03	28.76
	Diluted earnings (loss) per share from continuing operations	7.02	28.7
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	7.03	28.76
	Diluted earnings (loss) per share from continuing and discontinued operations	7.02	28.7
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

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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	334740000000
	Capital work-in-progress	75980000000
	Investment property	330000000
	Goodwill	40000000
	Other intangible assets	5250000000
	Intangible assets under development	770000000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	294240000000
	Trade receivables, non-current	0
	Loans, non-current	40000000
	Other non-current financial assets	4400000000
	Total non-current financial assets	298680000000
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	715790000000
2	Current assets
	Inventories	226090000000
	Current financial asset
	Current investments	60730000000
	Trade receivables, current	31220000000
	Cash and cash equivalents	9280000000
	Bank balance other than cash and cash equivalents	620000000
	Loans, current	850000000
	Other current financial assets	19180000000
	Total current financial assets	121880000000
	Current tax assets (net)	0
	Other current assets	25460000000
	Total current assets	373430000000
3	Non-current assets classified as held for sale	50000000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1089270000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	2220000000
	Other equity	699840000000
	Total equity attributable to owners of parent	702060000000
	Non controlling interest
	Total equity	702060000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	70850000000
	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	9370000000
	Total non-current financial liabilities	80220000000
	Provisions, non-current	4850000000
	Deferred tax liabilities (net)	58570000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	9670000000
	Total non-current liabilities	153310000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	39920000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2570000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	102960000000
	Total Trade payable	105530000000
	Other current financial liabilities	37330000000
	Total current financial liabilities	182780000000
	Other current liabilities	13040000000
	Provisions, current	11510000000
	Current tax liabilities (Net)	26570000000
	Deferred government grants, Current	0
	Total current liabilities	233900000000
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	387210000000
	Total equity and liabilites	1089270000000
	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		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
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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of Defined Benefit Obligation	-230000000	-200000000
2	Change in Fair Value of Equity Instruments Designated as FVTOCI	3220000000	9810000000
	Total Amount of items that will not be reclassified to profit and loss	2990000000	9610000000
2	Income tax relating to items that will not be reclassified to profit or loss	420000000	2640000000
3	Amount of items that will be reclassified to profit and loss
1	Change in Fair Value of Debt Instruments Designated as FVTOCI	40000000	100000000
2	Effective Portion of Cash Flow Hedges	4420000000	3280000000
3	Cost of Hedging Reserve	280000000	360000000
	Total Amount of items that will be reclassified to profit and loss	4740000000	3740000000
4	Income tax relating to items that will be reclassified to profit or loss	1650000000	1300000000
5	Total Other comprehensive income	5660000000	9410000000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			95220000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			9390000000
	Adjustments for decrease (increase) in inventories			-26290000000
	Adjustments for decrease (increase) in trade receivables, current			-6810000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			2030000000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			1330000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			15090000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			5830000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			20290000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			1020000000
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			300000000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-290000000
	Adjustments for dividend income			380000000
	Adjustments for interest income			4040000000
	Adjustments for share-based payments			620000000
	Adjustments for fair value losses (gains)			-1900000000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-6070000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			10120000000
	Net cash flows from (used in) operations			105340000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			16440000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			88900000000
	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			30640000000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			110000000
	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			2410000000
	Purchase of property, plant and equipment			60070000000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	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			0
	Cash advances and loans made to other parties			3970000000
	Cash receipts from repayment of advances and loans made to other parties			13480000000
	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			380000000
	Interest received			4200000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-74320000000
	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			490000000
	Payments to acquire or redeem entity's shares			1530000000
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			37930000000
	Repayments of borrowings			31190000000
	Payments of lease liabilities			910000000
	Dividends paid			7780000000
	Interest paid			11020000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-14010000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			570000000
	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			570000000
	Cash and cash equivalents cash flow statement at beginning of period			8580000000
	Cash and cash equivalents cash flow statement at end of period			9150000000