Integrated Filing — IndAS

General information about company
Scrip Code	532683
NSE Symbol	AIAENG
MSEI Symbol	NOTLISTED
ISIN	INE212H01026
Name of company	AIA Engineering LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	23-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	03-May-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	Manufacturing of High Chrom Mill Internals
Start date and time of board meeting	23-May-2025   11:45:00
End date and time of board meeting	23-May-2025   14:25:00
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	2025-02-07
Indicate Company website link for updated RPT policy of the Company	https://aiaengineering.com/wp-content/uploads/2025/04/Policy-Related-Party-Transction-1.pdf
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	8606136000	34864476000
	Other income	2407482000	4750766000
	Total income	11013618000	39615242000
2	Expenses
(a)	Cost of materials consumed	3867731000	16156682000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	95579000	-449542000
(d)	Employee benefit expense	327512000	1299949000
(e)	Finance costs	83991000	210166000
(f)	Depreciation, depletion and amortisation expense	273233000	1006821000
(f)	Other Expenses
1	Consumption of Stores	677869000	2607921000
2	Power and Fuel	710026000	2891811000
3	Others	718179000	2686802000
	Total other expenses	2106074000	8186534000
	Total expenses	6754120000	26410610000
3	Total profit before exceptional items and tax	4259498000	13204632000
4	Exceptional items	0	0
5	Total profit before tax	4259498000	13204632000
6	Tax expense
7	Current tax	583717000	2631127000
8	Deferred tax	167835000	358417000
9	Total tax expenses	751552000	2989544000
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	3507946000	10215088000
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	3507946000	10215088000
17	Other comprehensive income net of taxes	-9569000	-5737000
18	Total Comprehensive Income for the period	3498377000	10209351000
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	186641000	186641000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		66875456000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	37.59	108.96
	Diluted earnings (loss) per share from continuing operations	37.59	108.96
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	37.59	108.96
	Diluted earnings (loss) per share from continuing and discontinued operations	37.59	108.96
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		As per the Notes submitted in Financial Results in PDF File.

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	10859954000
	Capital work-in-progress	768712000
	Investment property
	Goodwill	46069000
	Other intangible assets	33029000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	157035000
	Trade receivables, non-current	2781000
	Loans, non-current	21583000
	Other non-current financial assets	52122000
	Total non-current financial assets	233521000
	Deferred tax assets (net)	33016000
	Other non-current assets	859048000
	Total non-current assets	12833349000
2	Current assets
	Inventories	6156148000
	Current financial asset
	Current investments	37917458000
	Trade receivables, current	13615601000
	Cash and cash equivalents	1005311000
	Bank balance other than cash and cash equivalents	392742000
	Loans, current	1292019000
	Other current financial assets	784647000
	Total current financial assets	55007778000
	Current tax assets (net)
	Other current assets	1131048000
	Total current assets	62294974000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	75128323000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	186641000
	Other equity	66875456000
	Total equity attributable to owners of parent	67062097000
	Non controlling interest
	Total equity	67062097000
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	20038000
	Total non-current financial liabilities	20038000
	Provisions, non-current	57320000
	Deferred tax liabilities (net)	1180539000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	1257897000
	Current liabilities
	Current financial liabilities
	Borrowings, current	4850000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	211344000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1217755000
	Total Trade payable	1429099000
	Other current financial liabilities	286900000
	Total current financial liabilities	6565999000
	Other current liabilities	168572000
	Provisions, current	54822000
	Current tax liabilities (Net)
	Deferred government grants, Current	18936000
	Total current liabilities	6808329000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	8066226000
	Total equity and liabilites	75128323000
	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	Items that will no be reclaasified to profit and loss	7547000	-12653000
	Total Amount of items that will not be reclassified to profit and loss	7547000	-12653000
2	Income tax relating to items that will not be reclassified to profit or loss	1899000	-3185000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to profit and loss	-20334000	4985000
	Total Amount of items that will be reclassified to profit and loss	-20334000	4985000
4	Income tax relating to items that will be reclassified to profit or loss	-5117000	1254000
5	Total Other comprehensive income	-9569000	-5737000

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			13204632000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			210166000
	Adjustments for decrease (increase) in inventories			791106000
	Adjustments for decrease (increase) in trade receivables, current			249445000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			10045000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-269159000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			174720000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-91203000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1006821000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-12488000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-5095000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-39416000
	Adjustments for dividend income			1476733000
	Adjustments for interest income			859682000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-1822541000
	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			19632000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-2114382000
	Net cash flows from (used in) operations			11090250000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2523525000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			8566725000
	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			0
	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			0
	Purchase of property, plant and equipment			1311261000
	Proceeds from sales of investment property			10104000
	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			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			1476733000
	Interest received			1736354000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2572848000
	Net cash flows from (used in) investing activities	-660918000
	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			320503000
	Repayments of borrowings			0
	Payments of lease liabilities			35075000
	Dividends paid			1371187000
	Interest paid			161579000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-6196485000
	Net cash flows from (used in) financing activities			-7443823000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			461984000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			42851000
	Net increase (decrease) in cash and cash equivalents			504835000
	Cash and cash equivalents cash flow statement at beginning of period			500476000
	Cash and cash equivalents cash flow statement at end of period			1005311000