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AIA ENGINEERING LIMITED PRESENTATION TO INVESTORS EARNINGS : Q2 FY 2026-27 1 @ AIA Engineering Ltd.
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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. AIA Engineering Ltd.
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1. Financial Snap Shot – Consolidated (Rs. In lacs) Particulars F.Y. 2026-27 F.Y. 2025-26 Q1 Q2 HALF YEAR Q1 Q2 HALF YEAR Q3 Q4 F.Y. 2025-26 Production (MT) 61,338 63,614 124,952 59,516 68,889 128,405 67,896 59,519 255,820 Sales (MT) 64,644 61,508 126,152 60,156 63,159 123,315 64,549 70,138 258,002 1. INCOME a) Sales 115,324 109,325 224,649 102,601 102,967 205,569 104,874 125,106 435,548 b) Other operating income (export benefits) 1,478 1,953 3,430 1,293 1,809 3,102 1,815 1,521 6,438 Total income from operations 116,802 111,277 228,079 103,895 104,776 208,671 106,689 126,626 441,986 c) Other non operating income 11,051 7,170 18,221 10,831 9,834 20,665 13,534 13,206 47,405 Total Income 127,854 118,447 246,301 114,726 114,610 229,336 120,223 139,833 489,391 2. EXPENDITURE a) Raw material consumed 44,982 46,917 91,899 38,584 43,791 82,374 48,379 38,377 169,130 b)Purchases of stock-in-trade 536 847 1,382 2,453 2,162 4,615 2,295 3,988 10,898 c) Change in inventories of Finished goods, W.I.P. and stock-in-trade (194) (6,743) (6,938) (1,822) (7,235) (9,057) (10,122) 8,681 (10,498) d) Employee benefit expenses 5,161 4,984 10,145 4,842 4,725 9,567 5,584 4,711 19,862 e) Other expenses 35,525 36,967 72,492 29,201 31,645 60,847 31,509 34,610 126,966 Share of Profit of Joint Venture 611 690 1,301 571 40 610 (20) 801 1,392 3. EBIDTA 42,456 36,165 78,621 42,039 39,562 81,601 42,558 50,267 174,426 4. EBIDTA ( Percentage on income from operation ) 36.35% 32.50% 34.47% 40.46% 37.76% 39.11% 39.89% 39.70% 39.46% 5. Depreciation and amortisation expenses 2,906 3,054 5,960 2,770 2,795 5,565 2,821 2,884 11,269 6. Finance cost 45 161 206 720 770 1,490 1,623 538 3,651 7.Exceptional Items - - - - - - 328 - 328 8. PBT 39,505 32,951 72,455 38,550 35,996 74,546 37,786 46,845 159,177 9. Tax 9,405 8,007 17,413 8,033 8,249 16,282 8,491 7,511 32,284 10. PAT (after Minority Interest) 30,111 24,973 55,084 30,502 27,744 58,246 29,442 39,327 127,016 3 AIA Engineering Ltd.
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2. Break-up of Certain Key Items – Consolidated (Rs. In lacs) Particulars F .Y . 2026-27 F .Y . 2025-26 Q1 Q2 HALF YEAR Q1 Q2 HALF YEAR Q3 Q4 2025-26 1. Other Operating Income a) Export benefits & others 1,478 1,953 3,430 1,293 1,809 3,102 1,815 1,521 6,438 2. Other income a)Dividend / profit on sale of MF / Interest income / Fair value of investments/ot hers 8,535 6,382 14,917 8,840 6,447 15,287 8,361 6,760 30,407 b) Foreign exchange gain 2,517 788 3,305 1,991 3,387 5,387 5,173 6,447 16,998 Total of Other Income 11,051 7,170 18,221 10,831 9,834 20,665 13,534 13,206 47,405 4 AIA Engineering Ltd.
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3. Working Capital – Consolidated (Rs. In lacs) Particulars F .Y . 2026-27 F .Y . 2025-26 Q1 Q2 HALF YEAR Q1 Q2 HALF YEAR Q3 Q4 2025-26 1. Inventories a) Raw material – Amount 22,214 22,525 22,525 21,188 16,978 16,978 18,474 20,146 20,146 No. of days 41 41 41 34 33 33 32 35 35 b) WIP & FG – Amount 94,237 101,494 101,494 79,038 88,159 88,159 100,178 93,264 93,264 No. of days 74 79 79 69 73 73 78 71 71 2. Receivables – Amount 111,333 96,574 96,574 82,185 79,395 79,395 82,163 116,867 116,867 No. of days 90 87 87 73 72 72 73 84 84 5 AIA Engineering Ltd.
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4. Segmental Sales (in MT) – Consolidated Particulars F .Y . 2026-27 F .Y . 2025-26 Q1 Q2 HALF YEAR Q1 Q2 HALF YEAR Q3 Q4 2025-26 i) Mining 39,228 39,728 78,956 36,396 38,387 74,783 40,429 44,601 159,813 ii) Others 25,416 21,780 47,196 23,760 24,772 48,532 24,120 25,537 98,189 Total 64,644 61,508 126,152 60,156 63,159 123,315 64,549 70,138 258,002 6 AIA Engineering Ltd.
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5. CAPEX/PROJECTS IN PIPELINE • The Present Installed Capacity 4,36,000 TPA. • Capex incurred during HALF FY–2027 : Rs. 86 Crores. 7 AIA Engineering Ltd.
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6. Key Highlights/Developments A. Order book as at 1st October 2026: Rs. 1071 Crores. B. Outstanding foreign currency forward contracts (sales contract, as on date i.e.(02/11/2026): US$ 7.50MIO, AUD 1.60MIO, EURO 1.10 MIO. 8 AIA Engineering Ltd.