Hind Aluminium Q2 FY2026 Net Profit at ₹0.77 Crore

The Board of Directors meeting was held on Friday, 13th November, 2026, commencing at 01:00 PM and concluding at 01:30 PM. The board approved:

1. The Unaudited Financial Results (Standalone and Consolidated) for the Quarter and half year ended on 30th September, 2026
2. Limited Review Report for the Unaudited Financial Results (Standalone and Consolidated) for the Quarter and half year ended on 30th September, 2026

Revenue from Operations: ₹6.96 (vs ₹2.62)
Other Income: ₹0.90 (vs ₹2.07)
Total Income: ₹7.86 (vs ₹4.69)
Total Expenses: ₹6.96 (vs ₹3.52)
Profit before tax: ₹0.90 (vs ₹1.79)
Tax Expense: ₹0.20 (Current tax: ₹0.20, Deferred tax: ₹(0.07), Prior year adjustments: ₹0.07)
Net Profit after tax: ₹0.77 (vs ₹1.33)
Other Comprehensive Income: ₹(1.00) (net of tax)
Total Comprehensive Income: ₹(0.23) (vs ₹1.31)
Basic and Diluted EPS: ₹1.22 (vs ₹2.11)

Revenue from Operations: ₹12.33 (vs ₹3.68)
Other Income: ₹2.97 (vs ₹4.83)
Total Income: ₹15.30 (vs ₹8.51)
Total Expenses: ₹11.79 (vs ₹5.43)
Profit before tax: ₹3.51 (vs ₹3.08)
Tax Expense: ₹0.71 (Current tax: ₹0.71, Deferred tax: ₹0.23, Prior year adjustments: ₹(0.23))
Net Profit after tax: ₹2.57 (vs ₹2.39)
Other Comprehensive Income: ₹(1.13) (net of tax)
Total Comprehensive Income: ₹1.44 (vs ₹2.39)
Basic and Diluted EPS: ₹4.08 (vs ₹3.79)

Revenue from Operations: ₹6.97 (vs ₹2.62)
Other Income: ₹0.89 (vs ₹(0.55))
Total Income: ₹7.86 (vs ₹2.07)
Total Expenses: ₹6.96 (vs ₹3.47)
Profit before share of associates: ₹0.90 (vs ₹(1.40))
Share of Profit from Associates: ₹3.54 (vs ₹2.65)
Profit before tax: ₹4.44 (vs ₹1.25)
Tax Expense: ₹0.20 (Current tax: ₹0.20, Deferred tax: ₹(0.07), Prior year adjustments: ₹0.07)
Net Profit after tax: ₹4.31 (vs ₹0.79)
Other Comprehensive Income: ₹(1.00) (net of tax)
Total Comprehensive Income: ₹3.31 (vs ₹0.77)
Basic and Diluted EPS: ₹6.84 (vs ₹1.25)

Revenue from Operations: ₹12.33 (vs ₹3.68)
Other Income: ₹1.38 (vs ₹1.59)
Total Income: ₹13.71 (vs ₹5.27)
Total Expenses: ₹11.79 (vs ₹5.43)
Profit before share of associates: ₹1.92 (vs ₹(0.16))
Share of Profit from Associates: ₹5.24 (vs ₹5.54)
Profit before tax: ₹7.16 (vs ₹5.38)
Tax Expense: ₹0.71 (Current tax: ₹0.71, Deferred tax: ₹0.23, Prior year adjustments: ₹(0.23))
Net Profit after tax: ₹6.22 (vs ₹4.69)
Other Comprehensive Income: ₹(1.13) (net of tax)
Total Comprehensive Income: ₹5.09 (vs ₹4.69)
Basic and Diluted EPS: ₹9.87 (vs ₹7.44)

Non-Current Assets: ₹58.39 crore (Property, Plant & Equipment: ₹5.95 crore, Investments: ₹47.68 crore)
Current Assets: ₹23.18 crore (Inventories: ₹3.45 crore, Trade Receivables: ₹5.93 crore)
Total Assets: ₹81.57 crore

Statutory Auditors: Karnavat & Co., Chartered Accountants (Firm Regn. No. 104863W)
Review conducted under SRE 2410 issued by ICAI
Qualified Opinion: Provision for Gratuity and Leave encashment not done as per actuarial valuation as required under Ind AS 19 \"Employee Benefits\"
Financial impact of non-compliance not ascertainable
Company has made provision on estimated basis

Hind Aluminium Industries Limited (Holding Company)
Associated Industries Limited LLC (SFZ) - Oman (Associate Company)
Group's share of net profit from associate: ₹3.54 crore (quarter), ₹5.24 crore (half-year)
Associate company's results not reviewed by their auditor