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AIA ENGINEERING LIMITED PRESENTATION TO INVESTORS EARNINGS : Q2 FY 2025-26 1
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2 Disclaimer/Safe Harbor Cautionary statement regarding forward-looking statements This presentation may contain certain forward-looking statements relating to AIA Engineering Ltd. (“AIA”, or “Company” or “AIAE”) and its future business, development and economic performance. These statements include descriptions regarding the intent, belief or current expectations of the Company, its subsidiaries and associates and their respective directors and officers with respect to the results of operations and financial condition of the Company, subsidiary or associate, as the case may be. Such forward-looking statements are not guarantees of future performance and are subject to known and unknown risks, uncertainties and assumptions that are difficult to predict. These risks and uncertainties include, but are not limited to (1) competitive pressures; (2) legislative and regulatory developments; (3) global, macroeconomic and political trends; (4) fluctuations in currency exchange rates and general financial market conditions; (5) delay or inability in obtaining approvals from authorities; (6) technical developments; (7) litigation; (8) adverse publicity and news coverage, which could cause actual development and results to differ materially from the statements made in this presentation. Company assumes no obligation to update or alter forward-looking statements whether as a result of new information, future events or otherwise. Any forward-looking statements and projections made by third parties included in this presentation are not adopted by the Company and the Company is not responsible for such third party statements and projections. This presentation has been prepared by the Company based on information and data which the Company considers reliable, but the Company makes no representation or warranty, express or implied, whatsoever, and no reliance shall be placed on, the truth, accuracy, completeness, fairness and reasonableness of the contents of this presentation. This presentation may not be all inclusive and may not contain all of the information that you may consider material. Any liability in respect of the contents of, or any omission from, this presentation is expressly excluded. This presentation does not constitute a prospectus, offering circular or offering memorandum or an offer, or a solicitation of any offer, to purchase or sell, any shares and should not be considered as a recommendation that any investor should subscribe for or purchase any of company’s securities in any jurisdiction. Neither this presentation nor any other documentation or information (or any part thereof) delivered or supplied under or in relation to the shares shall be deemed to constitute an offer of or an invitation by or on behalf of company. No part of it should form the basis of or be relied upon in connection with any investment decision or any contract or commitment to purchase or subscribe for any of company’s securities. AIA assumes no responsibility to publicly amend, modify or revise any forward looking statements, on the basis of any subsequent development, information or events, or otherwise. Unless otherwise stated in this document, the information contained herein is based on management information and estimates. The information contained herein is subject to change without notice and past performance is not indicative of future results. AIA may alter, modify or otherwise change in any manner the content of this presentation, without obligation to notify any person of such revision or changes. No person is authorized to give any information or to make any representation not contained in and not consistent with this presentation and, if given or made, such information or representation must not be relied upon as having been authorized by or on behalf of AIA. This presentation and its contents are confidential and should not be distributed, published or reproduced, in whole or in part, or disclosed by recipients directly or indirectly to any other person.
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1. Financial Snap Shot – Consolidated (Rs. In lacs) Particulars F.Y. 2025-26 F.Y. 2024-25 Q1 Q2 HALF YEAR Q1 Q2 HALF YEAR Q3 Q4 F.Y. 2024-25 Production (MT) 59,516 68,889 128,405 68,609 54,952 123,561 63,561 61,078 248,200 Sales (MT) 60,156 63,159 123,315 60,592 60,330 120,922 65,780 68,741 255,443 1. INCOME a) Sales 102,601 102,967 205,569 100,474 103,051 203,524 105,005 114,133 422,662 b) Other operating income (export benefits) 1,293 1,809 3,102 1,523 1,370 2,893 1,617 1,571 6,082 Total income from operations 103,895 104,776 208,671 101,997 104,420 206,418 106,623 115,704 428,744 c) Other non operating income 10,831 9,834 20,665 8,201 9,010 17,212 6,732 9,220 33,163 Total Income 114,726 114,610 229,336 110,198 113,431 223,629 113,354 124,924 461,907 2. EXPENDITURE a) Raw material consumed 38,584 43,791 82,374 46,534 37,433 83,966 43,719 38,093 165,779 b)Purchases of stock-in-trade 2,453 2,162 4,615 - - - - 283 283 c) Change in inventories of Finished goods, W.I.P. and stock-in-trade (1,822) (7,235) (9,057) (6,645) 5,515 (1,130) (376) 9,215 7,709 d) Employee benefit expenses 4,842 4,725 9,567 4,599 4,654 9,253 4,654 4,642 18,548 e) Other expenses 29,201 31,645 60,847 28,624 29,252 57,876 30,319 33,310 121,505 Share of Profit of Joint Venture 571 40 610 144 42 186 418 571 1,175 3. EBIDTA 42,039 39,562 81,601 37,232 36,619 73,850 35,457 39,952 149,260 4. EBIDTA ( Percentage on income from operation ) 40.46% 37.76% 39.11% 36.50% 35.07% 35.78% 33.25% 34.53% 34.81% 5. Depreciation and amortisation expenses 2,770 2,795 5,565 2,536 2,358 4,894 2,618 2,795 10,307 6. Finance cost 720 770 1,490 638 527 1,165 99 845 2,109 7. PBT 38,550 35,996 74,546 34,057 33,735 67,791 32,740 36,312 136,843 8. Tax 8,033 8,249 16,282 8,116 8,092 16,208 6,850 7,777 30,836 9. PAT (after Minority Interest) 30,502 27,744 58,246 25,958 25,672 51,630 25,922 28,522 106,074 3
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2. Break-up of Certain Key Items – Consolidated (Rs. In lacs) Particulars F .Y . 2025-26 F .Y . 2024-25 Q1 Q2 HALF YEAR Q1 Q2 HALF YEAR Q3 Q4 2024-25 1. Other Operating Income a) Export benefits & others 1,293 1,809 3,102 1,523 1,370 2,893 1,617 1,571 6,082 2. Other income a)Dividend / profit on sale of MF / Interest income / Fair value of investments/oth ers 8,840 6,447 15,287 7,296 7,368 14,665 5,872 7,333 27,870 b) Foreign exchange gain 1,991 3,387 5,378 905 1,642 2,547 859 1,887 5,293 Total of Other Income 10,831 9,834 20,665 8,201 9,010 17,212 6,732 9,220 33,163 4
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3. Working Capital – Consolidated (Rs. In lacs) Particulars F .Y . 2025-26 F .Y . 2024-25 Q1 Q2 HALF YEAR Q1 Q2 HALF YEAR Q3 Q4 2024-25 1. Inventories a) Raw material – Amount 21,188 16,978 16,978 28,410 20,120 20,120 16,044 13,616 13,616 No. of days 34 33 33 52 55 55 50 48 48 b) WIP & FG – Amount 79,038 88,159 88,159 90,093 85,481 85,481 85,886 76,697 76,697 No. of days 69 73 73 79 76 76 75 69 69 2. Receivables – Amount 82,185 79,395 79,395 80,843 75,938 75,938 77,381 82,666 82,666 No. of days 73 72 72 77 74 74 73 74 74 5
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4. Segmental Sales (in MT) – Consolidated Particulars F .Y . 2025-26 F .Y . 2024-25 Q1 Q2 HALF YEAR Q1 Q2 HALF YEAR Q3 Q4 2024-25 i) Mining 36,396 38,387 74,783 36,786 39,896 76,682 42,919 46,452 166,053 ii) Others 23,760 24,772 48,532 23,806 20,434 44,240 22,861 22,289 89,390 Total 60,156 63,159 123,315 60,592 60,330 120,922 65,780 68,741 255,443 6
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5. CAPEX/PROJECTS IN PIPELINE • The Present Installed Capacity 4,60,000 TPA. • Capex incurred during Half FY–2026 : Rs. 44 Crores. 7
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6. Key Highlights/Developments A. Order book as at 1st October 2025: Rs. 968 Crores. B. Outstanding foreign currency forward contracts (sales contract, as on date i.e.(03/11/2025): US$ 30.99 MIO, AUD 8.40 MIO, EURO 2.4 MIO. 8