AIAENG2023-07-012023-09-30 AIAENG2023-07-012023-09-30 AIAENG2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member AIAENG2023-07-012023-09-30in-bse-fin:OneOperatingExpenses02Member AIAENG2023-07-012023-09-30in-bse-fin:OneOperatingExpenses03Member AIAENG2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member AIAENG2023-07-012023-09-30in-bse-fin:FourOperatingExpenses02Member AIAENG2023-07-012023-09-30in-bse-fin:FourOperatingExpenses03Member AIAENG2023-09-30 AIAENG2023-07-012023-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member AIAENG2023-07-012023-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member AIAENG2023-07-012023-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member AIAENG2023-07-012023-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532683 AIAENG NOTLISTED AIA Engineering Limited Equity 2023-04-01 2024-03-31 2024-11-06 2023-10-25 INR Lakhs Half yearly 12:00:00 13:05:00 2023-11-06 2024-11-06 true Cash Flow Indirect Not applicable Single segment Manufacturing of High Chrome Mill Internals 2023-07-01 2023-09-30 Unaudited Standalone 10813319000.00 673582000.00 11486901000.00 4904384000.00 0.00 230512000.00 299662000.00 73193000.00 237287000.00 2300791000.00 8045829000.00 3441072000.00 0.00 3441072000.00 838825000.00 32479000.00 871304000.00 0.00 2569768000.00 0.00 0.00 0.00 0.00 2569768000.00 7687000.00 2577455000.00 0.00 0.00 188641000.00 2 27.24 27.24 0.00 0.00 27.24 27.24 Notes: (i) The above unaudited standalone financial results for the quarter and half year ended 30 September 2023 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors in their respective meetings held on 6 November 2023. 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 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 1 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. (v) Refer Annexure-I for unaudited Standalone Statement of Assets and Liabilities. (vi) Refer Annexure-II for unaudited Standalone Statement of Cash Flows. Single segment 2023-04-01 2023-09-30 Unaudited Standalone 21142247000.00 1286568000.00 22428815000.00 9808799000.00 0.00 135690000.00 599928000.00 148102000.00 476338000.00 4497257000.00 15666114000.00 6762701000.00 0.00 6762701000.00 1675116000.00 41018000.00 1716134000.00 0.00 5046567000.00 0.00 0.00 0.00 0.00 5046567000.00 57027000.00 5103594000.00 0.00 0.00 188641000.00 2 53.50 53.50 0.00 0.00 53.50 53.50 Consumption of Stores 747934000.00 Others 699365000.00 Power and fuel 853492000.00 Consumption of Stores 1538583000.00 Others 1198725000.00 Power and fuel 1759949000.00 10542474000.00 227696000.00 46069000.00 29498000.00 157452000.00 11085000.00 1261456000.00 38107000.00 1468100000.00 275786000.00 822787000.00 13412410000.00 6261123000.00 20417336000.00 14208435000.00 888474000.00 8931838000.00 11614000.00 2540515000.00 46998212000.00 907847000.00 54167182000.00 67579592000.00 188641000.00 58135919000.00 58324560000.00 58324560000.00 0.00 18243000.00 18243000.00 52062000.00 668837000.00 739142000.00 4788025000.00 1399052000.00 1671968000.00 7859045000.00 253037000.00 37890000.00 365918000.00 8515890000.00 9255032000.00 67579592000.00 148102000.00 17637000.00 118762000.00 0.00 178722000.00 0.00 -47924000.00 0.00 0.00 -691540000.00 0.00 -113246000.00 0.00 476338000.00 0.00 2091000.00 0.00 29061000.00 0.00 159513000.00 1194000.00 926461000.00 0.00 -212569000.00 0.00 0.00 0.00 -4977000.00 0.00 -867685000.00 5895016000.00 0.00 0.00 0.00 1475334000.00 0.00 4419682000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7829000.00 977335000.00 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 927501000.00 0.00 -2925362000.00 0.00 -2966173000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -171975000.00 0.00 0.00 16402000.00 1368757000.00 143789000.00 0.00 0.00 -1700923000.00 -247414000.00 -1200000.00 -248614000.00 1137088000.00 888474000.00 Items that will not be reclassified to statement of profit and loss -10898000.00 Items that will not be reclassified to statement of profit and loss -7298000.00 -10898000.00 -7298000.00 -2743000.00 -1837000.00 Items that will be reclassified to statement of profit and loss 21171000.00 Items that will be reclassified to statement of profit and loss 83505000.00 21171000.00 83505000.00 5329000.00 21017000.00