AIAENG2023-10-012023-12-31 AIAENG2023-10-012023-12-31 AIAENG2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member AIAENG2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member AIAENG2023-10-012023-12-31in-bse-fin:OneOperatingExpenses03Member AIAENG2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member AIAENG2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member AIAENG2023-10-012023-12-31in-bse-fin:FourOperatingExpenses03Member AIAENG2023-12-31 AIAENG2023-10-012023-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member AIAENG2023-10-012023-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member AIAENG2023-10-012023-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member AIAENG2023-10-012023-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532683 AIAENG NOTLISTED AIA Engineering Limited Equity 2023-04-01 2024-03-31 2024-02-07 2024-01-25 INR Lakhs Third quarter 11:30:00 13:30:00 2024-02-07 2024-02-07 Not applicable Single segment Manufacturing of High Chrome Mill Internals 2023-10-01 2023-12-31 Unaudited Standalone 10440243000.00 848728000.00 11288971000.00 5441976000.00 0.00 -439154000.00 311214000.00 70716000.00 266232000.00 2423853000.00 8074837000.00 3214134000.00 0.00 3214134000.00 739965000.00 62029000.00 801994000.00 0.00 2412140000.00 0.00 0.00 0.00 0.00 2412140000.00 22615000.00 2434755000.00 0.00 0.00 188641000.00 2 25.58 25.58 0.00 0.00 25.58 25.58 Notes: (i) The above unaudited standalone financial results for the quarter and nine months ended 31 December 2023 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors in their respective meetings held on 7 February 2024. These unaudited standalone financial results have been subjected to Limited review by the statutory auditors of the Company. The statutory auditors have expressed an unmodified conclusion. (ii) The unaudited standalone financial results are prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards 34 Interim Financial Reporting as prescribed under Section 133 of the Companies Act, 2013, read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015, as amended. (iii) The Company has only one reportable primary business segment as per IND AS 108 - Operating Segments , i.e., Manufacturing of High Chrome Mill Internals. (iv) During the nine months ended 31 December 2023, the Company along with its subsidiary, Vega Industries (Middle East) FZC, UAE, (“VEGA ME”) has acquired 100% shares of Vega Industries Peru Limited (“Vegu Peru”) on 01 August 2023 (in the ratio of 1% by the Company and 99% by VEGA ME) for a total consideration of USD 1,000. Vega Peru is a newly incorporated company in Peru which shall be engaged in trading of goods manufactured by the Company. The Company along with VEGA ME has further invested USD 99,000 (in the ratio of 1% by the Company and 99% by VEGA ME) on 15 November 2023. (v) During the quarter ended 31 December 2023, the Company has made an Initial Public Announcement on 13 December 2023, intending to acquire all the equity shares of its Subsidiary Company i.e. Welcast Steels Limited (“WSL”) that are held by public shareholders and consequently voluntarily delist the equity shares of WSL from BSE Limited. The aforesaid voluntary delisting of equity shares has been approved by the Board of Directors of WSL on 18 December 2023 and by the shareholders of WSL on 20 January 2024. Further regulatory process in this respect is ongoing and accordingly the financial results for the quarter and nine months ended 31 December 2023 do not contain any impact of the above. Single segment 2023-04-01 2023-12-31 Unaudited Standalone 31582490000.00 2135296000.00 33717786000.00 15250775000.00 0.00 -303464000.00 911142000.00 218818000.00 742570000.00 6921110000.00 23740951000.00 9976835000.00 0.00 9976835000.00 2415081000.00 103047000.00 2518128000.00 0.00 7458707000.00 0.00 0.00 0.00 0.00 7458707000.00 79642000.00 7538349000.00 0.00 0.00 188641000.00 2 79.08 79.08 0.00 0.00 79.08 79.08 Consumption of Stores 740898000.00 Others 673525000.00 Power and fuel 1009430000.00 Consumption of Stores 2279481000.00 Others 1872250000.00 Power and fuel 2769379000.00 Items that will not be reclassified to statement of profit and loss -3502000.00 Items that will not be reclassified to statement of profit and loss -10800000.00 -3502000.00 -10800000.00 -881000.00 -2718000.00 Items that will be reclassified to statement of profit and loss 33723000.00 Items that will be reclassified to statement of profit and loss 117228000.00 33723000.00 117228000.00 8487000.00 29504000.00