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ItemsThatWillNotBeReclassifiedToProfitAndLoss1

NATIONALUM2025-04-012025-12-31

ItemsThatWillNotBeReclassifiedToProfitAndLoss1

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NATIONALUM

NOTLISTED

INE139A01034

NATIONAL ALUMINIUM COMPANY LIMITED

Main Board

Equity

2025-04-01

2026-03-31

2026-01-30

2026-01-19

INR

Crores

Quarterly

Third quarter

Multi segment

2026-01-30

11:30:00

2026-01-30

14:40:00

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2025-10-01

2025-12-31

Unaudited

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2025-04-01

2025-12-31

Unaudited

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1. The financial results have been reviewed and recommended by the Audit Committee at the meeting held on 30th January, 2026 and approved by the Board of Directors in its meeting held on the same day. Limited Review as required under Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 has been carried out by the Joint Statutory Auditors of the Company. 2. The Company has four Joint Venture companies namely- 1. M/s. Angul Aluminium Park Pvt. Limited 2. M/s. GACL-NALCO Alkalies & Chemicals Private Limited 3. M/s. Khanij Bidesh India Limited 4. M/s. Utkarsha Aluminium Dhatu Nigam Limited. Out of the four joint venture companies whose financials have been consolidated, financials of M/s. Angul Aluminium Park Pvt. Limited have been consolidated on the basis of financials as certified by the management as on reporting date, the effect of which is not material. 3. The Board of Directors at its meeting held on 7th November, 2025 has approved interim dividend of Rs. 4/- per equity share (80% on face value of Rs. 5/- each) amounting to Rs. 734.65 crore for the FY 2025-26 which was paid on 02 December 2025. The 2nd interim dividend of Rs. 4.50/-per equity share (90% on face value of Rs. 5/- each) amounting to Rs. 826.48 crore for the FY 2025-26 has been approved by the Board of Directors at its meeting held on 30th January, 2026. 4. Based on the recommendation of the Board, the shareholders of the Company have approved final dividend of Rs. 2.50/- per equity share (50% on face value of Rs. 5/- each) amounting to Rs. 459.16/- crore for the FY 2024-25 at 44th Annual General Meeting held on 26th September, 2025 and the same was paid on 20th October, 2025. The total dividend pay out for the FY 2024-25 is Rs.10.50 per equity share (interim dividend of Rs. 8.00/-per share and final dividend of Rs. 2.50/- per share) amounting to Rs. 1,928.46/- crore. 5. The Company has not recognised the revenue from its two wind power plants (WPP) located in the State of Rajasthan due to non execution of fresh Power Purchase Agreement (PPA) since 01.04.2019 and such issue is being subjudice before Hon'ble High Court of Rajasthan based on writ petition filed by the Company. Similarly, due to non execution of PPA for WPP-Gandikota, Andhra Pradesh, power generated is wheeled to captive power plant at Angul, Odisha for internal consumption. 6. The Government of India, on 21 November 2025, notified four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the ‘The Labour Codes’) consolidating 29 existing labour legislations. Whilst the New Labour Codes are effective from 21st November, 2025, the related Rules to respective Labour Codes are yet to be notified. The Company has estimated the financial implications of these changes in respect of gratuity and necessary accounting has been made in the books of accounts. Further, it is in the process of assessing financial implications of other aspects of these codes and will account for the impact, if any, subsequent to promulgation of the related Rules. 7. Figures pertaining to previous periods have been regrouped, recast and rearranged, wherever necessary.

Items that will not be reclassified to Profit and loss

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Items that will not be reclassified to Profit and loss

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