5326832026-07-012026-09-305326832026-09-305326832026-03-315326832026-04-012026-09-305326832026-07-012026-09-30in-capmkt:OtherExpenses1Member5326832026-07-012026-09-30in-capmkt:OtherExpenses2Member5326832026-07-012026-09-30in-capmkt:OtherExpenses3Member5326832026-04-012026-09-30in-capmkt:OtherExpenses1Member5326832026-04-012026-09-30in-capmkt:OtherExpenses2Member5326832026-04-012026-09-30in-capmkt:OtherExpenses3Member5326832026-09-30OtherNoncurrentFinancialAssetsDomain15326832026-09-30OtherNoncurrentAssetsDomain15326832026-09-30OtherNoncurrentAssetsDomain25326832026-09-30OtherNoncurrentAssetsDomain35326832026-09-30OtherCurrentFinancialAssetsDomain15326832026-09-30OtherCurrentAssetsDomain15326832026-09-30OtherNoncurrentFinancialLiabilitiesDomain15326832026-09-30OtherNoncurrentLiabilitiesDomain15326832026-09-30OtherCurrentFinancialLiabilitiesDomain15326832026-09-30OtherCurrentFinancialLiabilitiesDomain25326832026-09-30OtherCurrentLiabilitiesDomain15326832026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15326832026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15326832026-07-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15326832026-04-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares532683AIAENGNOTLISTEDINE212H01026AIA Engineering LimitedMain BoardEquity2026-04-012027-03-312026-11-032026-10-26INRLakhsQuarterlySecond quarterSingle segmentManufacturing of High Chrome Mill Internals2026-11-0311:45:002026-11-0312:55:00trueCash Flow IndirectNot applicable2026-07-012026-09-30UnauditedConsolidated1112770900071699100011844700000469174500084675000-6743410004984360001606400030536200036967060008618647000322605300003226053000812860000-121310008007290000242532400000069004000249432800010620800026005360002497301000-29730002603501000-2965000186641000226.7626.760026.7626.76Notes: <br /> (i) The above unaudited consolidated financial results for the quarter and half year ended 30 September 2026 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors in their respective meetings held on 03 November 2026. These unaudited consolidated financial results have been subjected to limited review by the statutory auditors of the Holding Company. 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) 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 /> (vii) 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 /> (viii) Effective 21 November 2025, the Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour code 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 /> (ix) Refer Annexure-I for unaudited Consolidated Balance Sheet. <br /> (x) Refer Annexure-II for unaudited Consolidated Statement of Cash Flows.2026-04-012026-09-30UnauditedConsolidated228079390001822117000246300560009189903000138240000-69376900010144920002061000059597100072491880001751463500071154210000711542100016756020006567400017412760000537414500000013012300055042680006963000055738980005508420000-41520005577920000-4022000186641000259.0359.030059.0359.03Power and fuel825033000Freight outward expenses1201982000Others1669691000Power and fuel1576118000Freight outward expenses2253164000Others341990600011479491000609370001989480003335700015807530005305000154550001026820001704195000542710001018242000145494410001381128500045435371000965207500028579630002261060000775971000173648000611560880001522967000764903400009103978100018664100084141726000843283670008473300084413100000067902000679020002040410001118891000459010001436735000973265000353416000192469400022781100002754050003526780000929964000354770006977250005189946000662668100091039781000Other financial assets102682000Right of use assets635618000Other non-current assets381870000Other tax assets (net)754000Other financial assets173648000Other current assets1522967000Lease liabilities67902000Other non-current liabilities45901000Lease liabilities19101000Other financial liabilities256304000Other current liabilities92996400020610000-1248623000191200300001360200000051946100009209900004566200005959710000-6941700002625800001174660000845910000-137134800000091264000078283500078982560000001377517000065207390000000000005791620007274000000000000555100000000001508960000-4986390000-54018310000000000097326500001228100013615120002061000000-421138000697770000955300070732300021506400002857963000Items that will not be reclassified to statement of profit and loss121000121000Items that will not be reclassified to statement of profit and loss3421000342100030000861000Items that will be reclassified to statement of profit and loss112922000112922000Items that will be reclassified to statement of profit and loss50767000507670006805000-1630300010620800069630000