Unaudited Financial Results for the Quarter/Half Year ended September 30, 2026 as per Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

AIA Engineering Limited November 3, 2026 To, To, The Manager (Listing), The Manager (Listing), The BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, "Exchange Plaza", C-1, Block - G, Dalal Street, Bandra-Kurla Complex, Bandra (E) Mumbai - 400 001 Mumbai - 400 051 Script Code: 532683 Script Code: AIAENG Dear Sir/Madam, Sub: Unaudited Financial Results for the Quarter/Half Year ended September 30, 2026 as per Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we enclose herewith Unaudited Financial Results [Standalone and Consolidated] of the Company for the Quarter/Half Year ended September 30, 2026 alongwith Limited Review Reports [Standalone and Consolidated] taken on record by the Board of Directors of the Company in its meeting held today i.e. November 3, 2026, which was commenced at 11.45 a.m. and concluded at 12.55 p.m. Please take the same on record. Thanking you. Yours faithfully, For AIA Engineering $ev@ $ C' /ucosAo\ S. N.J theliya l 3g241s Company Secretary Encl: As above CIN: L29259GJ1991PLC015182 An ISO 9001 Certified Company Corporate Office : 11-12, Sigma Corporates, B/h. HOF Showroom, Off S. G. Highway, Sindhu Bhavan Road, Bodakdev, Ahmedabad 380 054. Gujarat, INDIA. Ph.: +91-79-66047800 Fax: +91-79-29900194 Registered Office: 115, G.V.M.M. Estate, Odhav Road, Odhav, Ahmedabad - 382415. Gujarat, INDIA. Ph.: +91-79-22901078 Fax: +91-79-229010771 www.aiaengineering.com, E-mail: ric@aiaengineering.com AIA ENGINEERING LIMITED Regad. Office.: 115, GVMM Estate, Odhav Road, Ahmedabad 382 415; CIN: L29259G41991PLC015182 Ph. 079-22901078; Fax: 079-22901077; E-mail: ric@aiaengineering.com; Website: www.aiaengineering.com STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30 SEPTEMBER 2026 (<in lakhs) Sr. Particulars Quarter ended Half year ended Year ended No. 30-Sep-2026 30-Jun-2026 30-Sep-2025 30-Sep-2026 30-Sep-2025 31-Mar-2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited 1 Income Revenue from sale of products 101,342.90 87,541.12 94,170.90 188,884.02 176,151.85 369,854.03 Other operating revenue 1,906.20 1,473.37 1,808.36 3,379.57 3,101.47 6,431.59 a)Total revenue from operations 103,249.10 89,014.49 95,979.26 192,263.59 179,253.32 376,285.62 b) Other income 8,283.69 10,534.21 9,971.76 18,817.90 21,223.04 61,455.24 Total income (a+b) 111,532.79 99,548.70 105,951.02 211,081.49 200,476.36 437,740.86 2 Expenses a) Cost of materials consumed 46,000.64 44,001.39 41,178.20 90,002.03 78,414.53 163,864.67 b) Changes in inventories of finished goods and work-in-progress 171.59 (6,180.51) (76.95) (6,008.92) (1,194.15) (186.86) c) Employee benefits expense (refer note v) 3,453.24 3,629.08 3,338.56 7,082.32 6,788.62 13,858.26 d) Finance costs 160.19 44.97 769.94 205.16 1,489.10 3,643.49 e) Depreciation and amortisation expense 2,983.80 2,833.82 2,732.68 5,817.62 5,450.10 11,039.09 f) Other expenses Consumption of Stores 7,933.08 7,348.48 7,013.86 15,281.56 13,565.41 27,777.08 Power and fuel 8,238.42 7,500.75 7,555.17 15,739.17 14,248.98 29,386.29 Others 7,620.78 6,635.18 6,897.14 14,255.96 14,064.30 27,458.73 Total expenses (a+b+c+d+e+f) 76,561.74 65,813.16 69,408.60 142,374.90 132,826.89 276,840.75 3 Profit before tax (1-2) 34,971.05 33,735.54 36,542.42 68,706.59 67,649.47 160,900.11 4 Tax expense (i) Current tax 7,785.49 8,181.30 8,476.96 15,966.79 16,062.41 32,371.91 (ii) (Excess) / Short provision for tax of earlier periods (1,535.57) (ii) Deferred tax 684.26 263.26 344.57 947.52 462.77 2,364.05 Total tax expense ([i+ii+iii) 8,469.75 8,444.56 8,821.53 16,914.31 16,525.18 33,200.39 s Profit for the period (3-4) 26,501.30 25,290.98 27,720.89 51,792.28 51,124.29 127,699.72 6 Other comprehensive income / (loss]: (i) items that will not be reclassified to statement of profit and loss 1.21 33.00 134.16 34.21 102.45 322.07 (ii) Income tax relating to items that will not be reclassified to statement (0.30) (8.31) (33.77) (8.61) (25.78) (81.06) of profit and loss (iii) Items that will be reclassified to statement of profit and loss 270.38 (918.59) 891.72 (648.21) 1,246.49 871.01 (iv) income tax relating to items that will be reclassified to statement of (68.05) 231.08 (224.43) 163.03 (313.71) (219.21) profit and loss Total other comprehensive income / (loss) (net of tax) (i+ii+ii+iv) 203.24 (662.82) 767.68 (459.58) 1,009.45 892.81 7 Total comprehensive income for the period (5+6] 26,704.54 24,628.16 28,488.57 51,332.70 52,133.74 128,592.53 Paid-up equity share capital - face value of «2 each 1,866.41 1,866.41 1,866.41 1,866.41 1,866.41 1,866.41 9 Other equity 782,415.83 10 Earnings per equity share (EPS) in < (not annualised) Basic 28.40 27.10 29.70 55.50 54.78 136.84 Diluted 28.40 27.10 29.70 55.50 54.78 136.84 t:;��Co_ (sg5 'e ( /, 'z l; o" [ u, AME3Aggi 49a) &! 38245 r> -r . 2 $ ob «6} NOTES TO UNAUDITED STANDALONE FINANCIAL RESULTS Notes: (i) The above unaudited standalone 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 standalone financial results have been subjected to limited review by the statutory auditors of the Company. The statutory auditors have expressed an unmodified conclusion. (ii) The unaudited standalone financial results are prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards 34 "Interim Financial Reporting" as prescribed under Section 133 of the Companies Act, 2013, read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015, as amended. (iii) The Company has only one reportable primary business segment as per IND AS 108- "Operating Segments", i.e., Manufacturing of High Chrome Mill Internals. (iv) On 29 July 2025, the Board of Directors of the Company decided to discontinue the manufacturing operations at Nagpur unit. Such closure will not have any adverse effect on the production/business operations and profitability of the Company. (v) Effective 21 November 2025, the Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes referred to as "New Labour Codes", The Company has assessed its employee benefit obligations in accordance with the revised definition of wages and FAQs issued by The Ministry of Labour & Employment. Accordingly, an incremental liability of « 433.35 lakhs towards gratuity has been recognised during the year ended 31 March 2026. (vi) Refer Annexure-I for unaudited Standalone Balance Sheet. (vii) Refer Annexure-I for unaudited Standalone Statement of Cash Flows. By Order of Board of Directors Fo, rr@lnmlng Limited (Bhadresh K. Shah) Place: Ahmedabad Chairman & Managing Director Date: 03 November 2026 DIN:000S8177 AIA ENGINEERING LIMITED CIN: L29259GJ1991PLC015182 Annexure - l : Unaudited Standalone Balance Sheet ( in lakhs) As at As at Particulars 30 September 2026 31 March 2026 (Unaudited) (Audited) ASSETS Non-current assets (a) Property, plant and equipment 113,460.49 113,002.77 (b) Right of use asset 6,275.22 6,462.23 (c) Capital work-in-progress 479.48 1,461.56 (d) Goodwill 460.69 460.69 (e) Other intangible assets 524.11 506.03 (f) Financial assets (i) Investments 1,855.89 1,574.59 (ii) Trade receivables 53.05 5.83 (iii) Loans 153.95 224.02 (iv) Other financial assets 1,011.23 1,011.15 (g) Other non-current assets 3,477.90 2,858.31 Total non-current assets 127,752.01 127,567.18 Current assets (a) Inventories 79,852.29 69,433.51 (b) Financial assets (i) Investments 451,307.64 411,761.21 (ii) Trade receivables (net) 186,568.65 185,370.08 (iii) Cash and cash equivalents 6,180.41 5,170.32 (iv) Bank balances other than (iii) above 759.54 740.90 (v) Loans 7,654.40 12,986 [Showing first 8,000 characters — download PDF for full document]