5326832026-04-012026-06-305326832026-04-012026-06-30in-capmkt:OtherExpenses1Member5326832026-04-012026-06-30in-capmkt:OtherExpenses2Member5326832026-04-012026-06-30in-capmkt:OtherExpenses3Member5326832026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15326832026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares532683AIAENGNOTLISTEDINE212H01026AIA Engineering LimitedMain BoardEquity2026-04-012027-03-312026-08-122026-08-04INRLakhsQuarterlyFirst quarterSingle segmentManufacturing of High Chrome Mill Internals2026-08-1211:30:002026-08-1213:20:00Not applicable2026-04-012026-06-30UnauditedConsolidated11680230000110512600012785356000449815800053565000-194280005160560004546000290609000355248200088959880003889368000038893680008627420007780500094054700002948821000000611190003009940000-3657800029733620003011119000-11790002974419000-1057000186641000232.2732.270032.2732.27Notes: <br /> (i) The above unaudited consolidated financial results for the quarter ended 30 June 2026 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors in their respective meetings held on 12 August 2026. The statutory auditors have expressed an unmodified conclusion. <br /> (ii) The unaudited consolidated financial results are prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards as prescribed under Section 133 of the Companies Act, 2013, read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015, as amended. <br /> (iii) The unaudited consolidated financial results comprise of the results / financial information of the Holding Company, i.e., AIA Engineering Limited, its subsidiaries namely - Welcast Steels Limited - India, AIA CSR Foundation - India, Vega Industries (Middle East) F.Z.C. - U.A.E., Vega Industries Limited - U.K., Vega Industries Limited - U.S.A.(“VEGA USA”), Vega Steel Industries (RSA) (PTY.) Limited - South Africa, Wuxi Vega Trade Co., Limited - China, PT. Vega Industries Indonesia - Indonesia, Vega Industries Chile SPA - Chile, AIA Ghana Limited - Ghana, Vega Industries Australia Pty. Ltd. – Australia, Vega Industries Peru Limited – Peru, Vega Middle East (DFTZ) FZE - U.A.E. and a joint venture namely – Vega MPS Pty. Ltd. - Australia. <br /> (iv) The Group has only one reportable primary business segment as per Ind AS 108 - "Operating Segments", i.e., Manufacturing of High Chrome Mill Internals. <br /> (v) During the previous year ended 31 March 2026, Vega Industries (Middle East) F.Z.C. - U.A.E. (“VEGA ME”) had acquired additional 14% stake (resulting in a cumulative stake of 70%) in Vega MPS Pty. Ltd., Australia (VMPS) on 10 December 2025 for consideration of AUD 5.65 million. <br /> (vi) Figures of the quarter ended 31 March 2026 as reported in these unaudited consolidated financial results are the balancing figures between the audited figures in respect of the full previous financial year and the published year to date figures up to the third quarter of the previous financial year. Also, the figures up to the end of third quarter of the previous financial year had only been reviewed and not subject to audit. <br /> (vii) The Board of Directors of Welcast Steels Limited ("WSL"), a Subsidiary Company, had decided in their meeting dated 15 October 2025 to close down its only factory w.e.f. 15 December 2025. Since labour disputes are pending before various courts and other judicial forums, management intends to maintain the status quo. Accordingly, during the quarter and year ended on 31 March 2026 the financial statements were prepared on a non-going concern basis and the group has provided Rs. 328.19 lakhs towards closure compensation for employees of WSL and the impact is disclosed as an exceptional item. There has been no change in the operational status of the Company during the quarter. Accordingly, the financial information continues to be prepared on a non-going concern basis. <br /> (viii) On 29 July 2025, the Board of Directors of the Holding Company decided to discontinue the manufacturing operations at Nagpur unit. Such closure does not have any adverse effect on the production/business operations and profitability of the Holding Company. <br /> (ix) Effective 21 November 2025, the Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes collectively referred to as "New Labour Codes". The Group has assessed the financial implications of these changes mainly due to revision of definition of wages and FAQs issued by The Ministry of Labour & Employment. Accordingly, an incremental liability of Rs. 433.73 lakhs towards gratuity has been recognised during the year ended 31 March 2026. <br /> Power and Fuel751085000Freight outward expenses1051182000Others1750215000Items that will not be reclassified to statement of profit and loss33000003300000831000Items that will be reclassified to statement of profit and loss-62155000-62155000-23108000-36578000