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	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	Manufacturing of High Chrome Grinding Media
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

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	11570420000	42874439000
	Other income	921966000	3316279000
	Total income	12492386000	46190718000
2	Expenses
(a)	Cost of materials consumed	3809326000	16577868000
(b)	Purchases of stock-in-trade	28271000	28271000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	921496000	770900000
(d)	Employee benefit expense	464155000	1854787000
(e)	Finance costs	84547000	210913000
(f)	Depreciation, depletion and amortisation expense	279450000	1030739000
(f)	Other Expenses
1	Power and fuel	739509000	3010008000
2	Freight outward expenses	805467000	2690660000
3	Others	1785983000	6449783000
	Total other expenses	3330959000	12150451000
	Total expenses	8918204000	32623929000
3	Total profit before exceptional items and tax	3574182000	13566789000
4	Exceptional items	0	0
5	Total profit before tax	3574182000	13566789000
6	Tax expense
7	Current tax	634136000	2707554000
8	Deferred tax	143588000	376011000
9	Total tax expenses	777724000	3083565000
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	2796458000	10483224000
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	57061000	117513000
16	Total profit (loss) for period	2853519000	10600737000
17	Other comprehensive income net of taxes	-120284000	-224619000
18	Total Comprehensive Income for the period	2733235000	10376118000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	2852204000	10607360000
	Total profit or loss, attributable to non-controlling interests	1315000	1315000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	2731803000	10382979000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	1432000	-6861000
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		69083343000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	30.55	113.14
	Diluted earnings (loss) per share from continuing operations	30.55	113.14
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	30.55	113.14
	Diluted earnings (loss) per share from continuing and discontinued operations	30.55	113.14
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		As per 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	10941050000
	Capital work-in-progress	769488000
	Investment property
	Goodwill	46069000
	Other intangible assets	33039000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	934744000
	Trade receivables, non-current	2781000
	Loans, non-current	22112000
	Other non-current financial assets	79602000
	Total non-current financial assets	1039239000
	Deferred tax assets (net)	9308000
	Other non-current assets	1153134000
	Total non-current assets	13991327000
2	Current assets
	Inventories	10168038000
	Current financial asset
	Current investments	38250678000
	Trade receivables, current	8263789000
	Cash and cash equivalents	3971087000
	Bank balance other than cash and cash equivalents	404291000
	Loans, current	1301093000
	Other current financial assets	455439000
	Total current financial assets	52646377000
	Current tax assets (net)
	Other current assets	1534995000
	Total current assets	64349410000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	78340737000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	186641000
	Other equity	69083343000
	Total equity attributable to owners of parent	69269984000
	Non controlling interest	100794000
	Total equity	69370778000
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
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities
	Total non-current financial liabilities	0
	Provisions, non-current	104956000
	Deferred tax liabilities (net)	966144000
	Deferred government grants, Non-current
	Other non-current liabilities	20038000
	Total non-current liabilities	1091138000
	Current liabilities
	Current financial liabilities
	Borrowings, current	4850000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	219929000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1746996000
	Total Trade payable	1966925000
	Other current financial liabilities	299119000
	Total current financial liabilities	7116044000
	Other current liabilities	563717000
	Provisions, current	90240000
	Current tax liabilities (Net)	108820000
	Deferred government grants, Current
	Total current liabilities	7878821000
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	8969959000
	Total equity and liabilites	78340737000
	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

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	Items that will not be reclassified to statement of profit and loss	7195000	-13877000
	Total Amount of items that will not be reclassified to profit and loss	7195000	-13877000
2	Income tax relating to items that will not be reclassified to profit or loss	1811000	-3493000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to statement of profit and loss	-130785000	-212981000
	Total Amount of items that will be reclassified to profit and loss	-130785000	-212981000
4	Income tax relating to items that will be reclassified to profit or loss	-5117000	1254000
5	Total Other comprehensive income	-120284000	-224619000

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			13566789000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			210913000
	Adjustments for decrease (increase) in inventories			1878566000
	Adjustments for decrease (increase) in trade receivables, current			516646000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-62508000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-47441000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			183703000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-130584000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1030739000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-373646000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-2435000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			67838000
	Adjustments for dividend income			0
	Adjustments for interest income			895894000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-1859600000
	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			101442000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			617739000
	Net cash flows from (used in) operations			14184528000
	Dividends received			0
	Interest paid			2561458000
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			11623070000
	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			1370658000
	Proceeds from sales of investment property			22074000
	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			0
	Interest received			1750851000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2343330000
	Net cash flows from (used in) investing activities	-1941063000
	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			37351000
	Dividends paid			1371588000
	Interest paid			161842000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-6176816000
	Net cash flows from (used in) financing activities			-7427094000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2254913000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-87096000
	Net increase (decrease) in cash and cash equivalents			2167817000
	Cash and cash equivalents cash flow statement at beginning of period			1803270000
	Cash and cash equivalents cash flow statement at end of period			3971087000