AIAENG2024-10-012024-12-31 AIAENG2024-10-012024-12-31 AIAENG2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member AIAENG2024-10-012024-12-31in-bse-fin:OneOperatingExpenses02Member AIAENG2024-10-012024-12-31in-bse-fin:OneOperatingExpenses03Member AIAENG2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member AIAENG2024-10-012024-12-31in-bse-fin:FourOperatingExpenses02Member AIAENG2024-10-012024-12-31in-bse-fin:FourOperatingExpenses03Member AIAENG2024-12-31 AIAENG2024-10-012024-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member AIAENG2024-10-012024-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member AIAENG2024-10-012024-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member AIAENG2024-10-012024-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532683 AIAENG NOTLISTED AIA Engineering Limited Equity 2024-04-01 2025-03-31 2025-02-07 2025-01-29 INR Lakhs Third quarter 12:15:00 13:40:00 2025-02-07 2025-02-07 Not applicable Single segment Manufacturing of High Chrome Mill Internals 2024-10-01 2024-12-31 Unaudited Standalone 9079865000.00 655138000.00 9735003000.00 4182555000.00 0.00 174656000.00 327084000.00 9833000.00 256077000.00 2043148000.00 6993353000.00 2741650000.00 0.00 2741650000.00 567757000.00 105502000.00 673259000.00 0.00 2068391000.00 0.00 0.00 0.00 0.00 2068391000.00 -48654000.00 2019737000.00 0.00 0.00 186641000.00 2 22.16 22.16 0.00 0.00 22.16 22.16 Notes: (i) The above unaudited standalone financial results for the quarter and nine months ended 31 December 2024 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors in their respective meetings held on 07 February 2025. 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, 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 investment of AED 25,000. VEGA ME DFTZ is a newly incorporated company in UAE which is engaged in trading of goods manufactured by the Company. (v) During the quarter and nine months ended 31 December 2024, the Company and 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 and Preliminary Affirmative Determination of Anti-Dumping Duty at 4.30% with effect from 06 December 2024 on certain high chrome iron grinding media imported from India. Final determination will be done by U.S. Department of Commerce in April / May 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 a 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 buy back has been completed and consideration transferred to the shareholders on 6 September 2024. Single segment 2024-04-01 2024-12-31 Unaudited Standalone 26258340000.00 2343284000.00 28601624000.00 12288951000.00 0.00 -545121000.00 972437000.00 126175000.00 733588000.00 6080460000.00 19656490000.00 8945134000.00 0.00 8945134000.00 2047410000.00 190582000.00 2237992000.00 0.00 6707142000.00 0.00 0.00 0.00 0.00 6707142000.00 3832000.00 6710974000.00 0.00 0.00 186641000.00 2 71.43 71.43 0.00 0.00 71.43 71.43 Consumption of Stores 656045000.00 Others 641689000.00 Power and fuel 745414000.00 Consumption of Stores 1930052000.00 Others 1968623000.00 Power and fuel 2181785000.00 Items that will not be reclassified to statement of profit and loss -7046000.00 Items that will not be reclassified to statement of profit and loss -20200000.00 -7046000.00 -20200000.00 -1773000.00 -5084000.00 Items that will be reclassified to statement of profit and loss -57971000.00 Items that will be reclassified to statement of profit and loss 25319000.00 -57971000.00 25319000.00 -14590000.00 6371000.00