Investor Presentation

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: Presentation on the Unaudited Financial Results for the Quarter ended June 30, 2026 Pursuant to Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed a presentation on the Unaudited Financial Results of the Company for the Quarter ended June 30, 2026 to be made to Investor/Analyst. The aforesaid presentation is also being hosted on the website of the Company, www.aiaengineering.com in accordance with the Regulation 46 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Kindly take the same on record. Thanking you. Yours faithfully, For AIA Engineering Limited S. N. Jetheliya 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 Ltd. AIA ENGINEERING LIMITED PRESENTATION TO INVESTORS EARNINGS : Q1 FY 2026-27 Disclaimer/Safe Harbor Cautionary statement regarding forward-looking statements AIA Engineering Ltd. 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. 1. Financial Snap Shot – Consolidated AIA Engineering Ltd. (Rs. In lacs) F.Y. 2026-27 F.Y. 2025-26 Particulars Q1 Q1 Q2 Q3 Q4 F.Y. 2025-26 Production (MT) 61,338 59,516 68,889 67,896 59,519 255,820 Sales (MT) 64,644 60,156 63,159 64,549 70,138 258,002 1. INCOME a) Sales 115,324 102,601 102,967 104,874 125,106 435,548 b) Other operating income (export benefits) 1,478 1,293 1,809 1,815 1,521 6,438 Total income from operations 116,802 103,895 104,776 106,689 126,626 441,986 c) Other non operating income 11,051 10,831 9,834 13,534 13,206 47,405 Total Income 127,854 114,726 114,610 120,223 139,833 489,391 2. EXPENDITURE a) Raw material consumed 44,982 38,584 43,791 48,379 38,377 169,130 b)Purchases of stock-in-trade 536 2,453 2,162 2,295 3,988 10,898 c) Change in inventories of Finished goods, W.I.P. (194) (1,822) (7,235) (10,122) 8,681 (10,498) and stock-in-trade d) Employee benefit expenses 5,161 4,842 4,725 5,584 4,711 19,862 e) Other expenses 35,525 29,201 31,645 31,509 34,610 126,966 Share of Profit of Joint Venture 611 571 40 (20) 801 1,392 3. EBIDTA 42,456 42,039 39,562 42,558 50,267 174,426 4. EBIDTA ( Percentage on income from 36.35% 40.46% 37.76% 39.89% 39.70% 39.46% operation ) 5. Depreciation and amortisation expenses 2,906 2,770 2,795 2,821 2,884 11,269 6. Finance cost 45 720 770 1,623 538 3,651 7.Exceptional Items - 328 - 328 8. PBT 39,505 38,550 35,996 37,786 46,845 159,177 9. Tax 9,405 8,033 8,249 8,491 7,511 32,284 10. PAT (after Minority Interest) 30,111 30,502 27,744 29,442 39,327 127,016 2. Break-up of Certain Key Items – Consolidated AIA Engineering Ltd. (Rs. In lacs) F.Y. 2026-27 F.Y. 2025-26 Particulars Q1 Q1 Q2 Q3 Q4 2025-26 1. Other Operating Income a) Export benefits & 1,478 1,293 1,809 1,815 1,521 6,438 others 2. Other income a)Dividend / profit on sale of MF / Interest 8,535 8,840 6,447 8,361 6,760 30,407 income / Fair value of investments/others b) Foreign exchange gain 2,517 1,991 3,387 5,173 6,447 16,998 Total of Other Income 11.051 10,831 9,834 13,534 13,206 47,405 3. Working Capital – Consolidated AIA Engineering Ltd. (Rs. In lacs) F.Y. 2026-27 F.Y. 2025-26 Particulars Q1 Q1 Q2 Q3 Q4 2025-26 1. Inventories a) Raw material – 22,214 21,188 16,978 18,474 20,146 20,146 Amount No. of days 41 34 33 32 35 35 b) WIP & FG – 94,237 79,038 88,159 100,178 93,264 93,264 [Showing first 8,000 characters — download PDF for full document]