AIA Engineering Limited submitted a presentation on unaudited financial results for Q2 and H1 FY 2026-27 ended September 30, 2026, to BSE and NSE pursuant to Regulation 30 of SEBI (LODR) Regulations, 2015.
Financial Performance - Consolidated (₹ in lacs)
Q2 FY27 Performance:
- Production: 63,614 MT
- Sales: 61,508 MT
- Income from Operations: ₹111,277 (Sales: ₹109,325 + Other Operating Income: ₹1,953)
- Other Non-Operating Income: ₹7,170 (Dividend/Profit on Sale of MF/Interest Income/Fair Value: ₹6,382 + Forex Gain: ₹788)
- Total Income: ₹118,447
- EBIDTA: ₹36,165 (32.50% of income from operations)
- PBT: ₹32,951
- PAT (after Minority Interest): ₹24,973
- Tax: ₹8,007
H1 FY27 Performance:
- Production: 124,952 MT
- Sales: 126,152 MT
- Income from Operations: ₹228,079 (Sales: ₹224,649 + Other Operating Income: ₹3,430)
- Other Non-Operating Income: ₹18,221
- Total Income: ₹246,301
- EBIDTA: ₹78,621 (34.47% of income from operations)
- PBT: ₹72,455
- PAT (after Minority Interest): ₹55,084
- Tax: ₹17,413
Comparative Performance (Q2 FY27 vs Q2 FY26):
- PAT decreased by 17% from ₹27,744 lacs in Q2 FY26 to ₹24,973 lacs in Q2 FY27
- EBIDTA decreased from ₹39,562 lacs to ₹36,165 lacs
- EBIDTA margin contracted from 37.76% to 32.50%
- Sales volume decreased from 63,159 MT to 61,508 MT
Working Capital - Consolidated (₹ in lacs)
As of Q2 FY27:
- Raw Material Inventory: ₹22,525 (41 days)
- WIP & Finished Goods Inventory: ₹101,494 (79 days)
- Receivables: ₹96,574 (87 days)
Segmental Sales (in MT) - Consolidated
Q2 FY27:
- Mining Segment: 39,728 MT
- Others Segment: 21,780 MT
- Total: 61,508 MT
H1 FY27:
- Mining Segment: 78,956 MT
- Others Segment: 47,196 MT
- Total: 126,152 MT
Capital Expenditure & Capacity
- Present Installed Capacity: 4,36,000 TPA
- Capex incurred during H1 FY27: ₹86 Crores
Key Developments
- Order book as of October 1, 2026: ₹1,071 Crores
- Outstanding foreign currency forward contracts as of November 2, 2026: US$ 7.50 million, AUD 1.60 million, EURO 1.10 million