AIAENG2024-07-012024-09-30 AIAENG2024-07-012024-09-30 AIAENG2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member AIAENG2024-07-012024-09-30in-bse-fin:OneOperatingExpenses02Member AIAENG2024-07-012024-09-30in-bse-fin:OneOperatingExpenses03Member AIAENG2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member AIAENG2024-07-012024-09-30in-bse-fin:FourOperatingExpenses02Member AIAENG2024-07-012024-09-30in-bse-fin:FourOperatingExpenses03Member AIAENG2024-09-30 AIAENG2024-07-012024-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member AIAENG2024-07-012024-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member AIAENG2024-07-012024-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member AIAENG2024-07-012024-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532683 AIAENG NOTLISTED AIA Engineering Limited Equity 2024-04-01 2025-03-31 2024-10-30 2024-10-21 INR Lakhs Half yearly 12:15:00 13:40:00 2024-10-30 2024-10-30 true Cash Flow Indirect Not applicable Single segment Manufacturing of High Chrome Mill Internals 2024-07-01 2024-09-30 Unaudited Standalone 8139835000.00 886581000.00 9026416000.00 3557793000.00 0.00 -68568000.00 322599000.00 52594000.00 229986000.00 2034812000.00 6129216000.00 2897200000.00 0.00 2897200000.00 657846000.00 67255000.00 725101000.00 0.00 2172099000.00 0.00 0.00 0.00 0.00 2172099000.00 28304000.00 2200403000.00 0.00 0.00 186641000.00 2 23.09 23.09 0.00 0.00 23.09 23.09 Notes: (i) The above unaudited standalone financial results for the quarter and half year ended 30 September 2024 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors in their respective meetings held on 30 October 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 quarter ended 30 September, 2024, Vega Industries (Middle East) FZC, UAE, (“VEGA ME”), a wholly owned subsidiary of the Company, has incorporated a wholly owned Step-down Subsidiary Vega Middle East (DFTZ) FZE (“VEGA ME DFTZ”) in UAE on 2 July, 2024 for a total consideration of AED 25,000. VEGA ME DFTZ is a newly incorporated company in UAE which shall be engaged in trading of goods manufactured by the Company. (v) During the half year ended 30 September 2024, the Company and Vega Industries Limited - U.S.A.(“VEGA USA”) have received a notice from the United States International Trade Commission, seeking some information from the Company and VEGA USA, in relation to the investigations around alleged dumping and subsidizing of certain grinding media from India based on complaint filed by Magotteux Inc. Post submission of required information, United States (U.S.) Department of Commerce announced its Preliminary Affirmative Determination of Countervailing Duty at 3.36% with effect from 4th October 2024 on certain high chrome iron grinding media imported from India. Final determination will be done by U.S. Department of Commerce in February / March 2025 for Anti-Dumping Duty and Countervailing Duty. (vi) On 7 August 2024, the Board of Directors of the Company have approved a proposal for buyback of up to 10,00,000 fully paid-up Equity Shares of face value of Rs. 2/- each, representing 1.06% of the total number of equity shares of the Company, at a price of up to Rs. 5,000 per share for an aggregate consideration not exceeding Rs. 500 crores (excluding transaction cost and any expenses incurred or to be incurred for the Buyback) representing 7.92% and 7.51% of the total paid-up equity share capital and free reserves (including securities premium account) as per the audited standalone financial statements and audited consolidated financial statements of the Company for the year ended on 31 March 2024, respectively. Further, the buyback has been completed and consideration transferred to the shareholders on 6 September 2024. (vii) Refer Annexure-I for audited Standalone Statement of Assets and Liabilities. (viii) Refer Annexure-II for audited Standalone Statement of Cash Flows. Single segment 2024-04-01 2024-09-30 Unaudited Standalone 17178475000.00 1688146000.00 18866621000.00 8106396000.00 0.00 -719777000.00 645353000.00 116342000.00 477511000.00 4037312000.00 12663137000.00 6203484000.00 0.00 6203484000.00 1479653000.00 85080000.00 1564733000.00 0.00 4638751000.00 0.00 0.00 0.00 0.00 4638751000.00 52486000.00 4691237000.00 0.00 0.00 186641000.00 2 49.25 49.25 0.00 0.00 49.25 49.25 Consumption of Stores 619919000.00 Others 767121000.00 Power and Fuel 647772000.00 Consumption of Stores 1274007000.00 Others 1326934000.00 Power and Fuel 1436371000.00 10016068000.00 1666808000.00 46069000.00 33282000.00 158528000.00 1452000.00 1267582000.00 52126000.00 1479688000.00 1181945000.00 14423860000.00 7106637000.00 28183971000.00 13102399000.00 1288811000.00 378106000.00 13279000.00 595114000.00 43561680000.00 967413000.00 51635730000.00 0.00 0.00 66059590000.00 186641000.00 61357342000.00 61543983000.00 61543983000.00 0.00 906822000.00 906822000.00 54368000.00 961190000.00 1204798000.00 1367553000.00 397110000.00 2969461000.00 285449000.00 43202000.00 256305000.00 3554417000.00 4515607000.00 66059590000.00 116342000.00 -159383000.00 905695000.00 0.00 173674000.00 0.00 0.00 -57005000.00 0.00 112534000.00 0.00 25674000.00 0.00 477511000.00 0.00 -18916000.00 0.00 60637000.00 0.00 -6383000.00 1194000.00 662101000.00 0.00 -773967000.00 0.00 0.00 0.00 6462000.00 0.00 199580000.00 6403064000.00 0.00 0.00 0.00 1350724000.00 0.00 5052340000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6923000.00 871844000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1194000.00 1420538000.00 0.00 6195877000.00 0.00 6752688000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3330726000.00 0.00 17215000.00 1371187000.00 123707000.00 0.00 -6199623000.00 -11042458000.00 762570000.00 25765000.00 788335000.00 500476000.00 1288811000.00 Items that will not be reclassifed to profit and loss -12104000.00 Items that will not be reclassifed to profit and loss -13154000.00 -12104000.00 -13154000.00 -3047000.00 -3311000.00 Items that will be reclassified to profit and loss 49927000.00 Items that will be reclassified to profit and loss 83290000.00 49927000.00 83290000.00 12566000.00 20961000.00