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

AIA Engineering Limited August 12, 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 ended June 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 ended June 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. August 12, 2026, which was commenced at 11.30 a.m. and concluded at 13.20 p.m. Please take the same on record. Thanking you. Yours faithfully, For AIA Engineering Limited 0.%.-± S. N. etheliya Company Secretary Encl: As above CIN : L29259G1991PLC015182 An 150 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 Regd. 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 ENDED 30 JUNE 2026 (in lakhs) Sr. Particulars Quarter ended Year ended No. 30-Jun-2026 31-Mar-2026 30-Jun-2025 31-Mar-2026 Unaudited Audited Unaudited Audited Refer Note (iw) 1 Income Revenue from sale ot products 87,541.12 97,576.11 81,980.95 369,854.03 Other operating revenue 1,473.37 1,519.13 1,293.11 6,431.59 a) Total revenue from operations 89,014.49 99,095.24 83,274.06 376,285.62 b) Other income 10,534.21 13,659.59 11,251.28 61,455.24 Total income (a+b) 99,548.70 112,754.83 94,525.34 437,740.86 2 Expenses a)Cost of materials consumed 44,001.39 40,015.85 37,236.33 163,864.67 b) Changes in inventories of finished goods and work-in-progress (6,180.51) 3,802.41 (1,117.20) (186.86) c) Employee benefits expense (refer note vi) 3,629.08 3,159.86 3,450.06 13,858.26 d) Finance costs 44.97 537.33 719.16 3,643.49 e) Depreciation and amortisation expense 2,833.82 2,826.82 2,717.42 11,039.09 f) Other expenses Consumption of Stores 7,348.48 7,057.36 6,551.55 27,777.08 Power and fuel 7,500.75 7,333.47 6,693.81 29,386.29 Others 6,635.18 7,558.22 7,167.16 27,458.73 Total expenses (a+b+c+d+e+f] 65,813.16 72,291.32 63,418.29 276,840.75 3 Profit before tax (1-2) 33,735.54 40,463.51 31,107.05 160,900.11 4 Tax expense (i) Current tax 8,181.30 8,111.37 7,585.45 32,371.91 (ii) (Excess) / Short provision for tax of earlier periods (1,526.45) (1,535.57) (iii) Deferred tax 263.26 802.71 118.20 2,364.05 Total tax expense (i+ii+iii) 8,444.56 7,387.63 7,703.65 33,200.39 5 Profit for the period (3-4) 25,290.98 33,075.88 23,403.40 127,699.72 6 Other comprehensive income / (loss): (i) Items that will not be reclassified to statement of profit and loss 33.00 168.07 (31.71) 322.07 (ii) Income tax relating to items that will not be reclassified to statement (8.31) (42.30) 7.99 (81.06) of profit and loss (iii) Items that will be reclassified to statement of profit and loss (918.59) 49.34 354.77 871.01 (iv) Income tax relating to items that will be reclassified to statement of 231.08 (12.42) (89.28) (219.21) profit and loss Total other comprehensive income / (loss) (net of tax) (i+ii+iii+iv) (662.82) 162.69 241.77 892.81 7 Total comprehensive income for the period (5+6] 24,628.16 33,238.57 23,645.17 128,592.53 8 Paid-up equity share capital - face value of 2 each 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 27.10 35.44 25.08 136.84 Diluted 27.10 35.44 25.08 136.84 4Ne& (;3 »l? < > '4is • Al+ 8A • NOTES TO UNAUDITED STANDALONE FINANCIAL RESULTS Notes: (i) The above unaudited standalone financial results for the quarter ended 30 June 2026 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors in their respective meetings held on 12 August 2026. 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) Figures of the quarter ended 31 March 2026 as reported in these unaudited standalone financial results are the balancing figures between the audited figures in respect of the full previous financial year and the published year to date figures up to the third quarter of the previous financial year. Also, the figures up to the end of third quarter of the previous financial year had only been reviewed and not subjected to audit. (v) On 29 July 2025, the Board of Directors of the Company decided to discontinue the manufacturing operations at Nagpur unit. Such closure does not have any adverse effect on the production/business operations and profitability of the Company. (vi) 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. By Order of Board of Directors (Bhadresh K. Shah) Place: Ahmedabad Chairman & Managing Director Date: 12 August 2026 DIN:00058177 903 Commerce House V BS R & Co. LLP Near Vodafone House, Prahaladnagar Corporate Road, Ahmedabad 380 051 Chartered Accountants India Telephone. +91 (79) 7145 0001 Fax. +91 (79) 7145 0050 Limited Review Report on unaudited standalone financial results of AIA Engineering Limited for the quarter ended 30 June 2026 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of AIA Engineering Limited 1. We have reviewed the accompanying Statement of unaudited standalone financial results of AIA Engineering Limited (hereinafter referred to as "the Company") for the quarter ended 30 June 2026 (the Statement"). 2. This Statement, which is the responsibility of the Company's management and approved by its Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting' (Ind AS 34'), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (Listing Regulations"). Our responsibility is to issue a report on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Revi [Showing first 8,000 characters — download PDF for full document]