AIA Engineering Ltd. — Investor Presentation 2026

May 26, 2026

AIA Engineering Limited

May 26, 2026

To,

The Manager (Listing),

The BSE Limited

Phiroze Jeejeebhoy Towers,

Dalal Street,

Mumbai – 400 001

Script Code: 532683

To,

The Manager (Listing),

National Stock Exchange of India Limited

“Exchange Plaza”, C-1, Block – G,

Bandra-Kurla Complex, Bandra (E)

Mumbai – 400 051

Script Code: AIAENG

Dear Sir/Madam,

Sub: Presentation on the Audited Financial Results for the quarter and year ended March 31, 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 Audited Financial Results of the Company for the quarter and year ended March 31, 2026 to be made to Investors/Analysts.

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

Satyanarayan
Chhogalal
Jetheliya
S. N. Jetheliya
Company Secretary

Encl: a/a.

Digitally signed by
Satyanarayan Chhogalal
Jetheliya
Date: 2026.05.26 15:48:19
+05'30'

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 : +91-79-22901077 | www.aiaengineering.com, E-mail : ric@aiaengineering.com

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AIA Engineering Ltd.

AIA ENGINEERING LIMITED

PRESENTATION TO INVESTORS

EARNINGS : Q4 FY 2025-26

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AIA Engineering Ltd.

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

AIA Engineering Ltd.

(Rs. In lacs)

Particulars	F.Y. 2025-26					F.Y. 2024-25
	Q1	Q2	Q3	Q4	F.Y. 2025-26	Q1	Q2	Q3	Q4	F.Y. 2024-25
Production (MT)	59,516	68,889	67,896	59,519	255,820	68,609	54,952	63,561	61,078	248,200
Sales (MT)	60,156	63,159	64,549	70,138	258,002	60,592	60,330	65,780	68,741	255,443
1. INCOME
a) Sales	102,601	102,967	104,874	125,106	435,548	100,474	103,051	105,005	114,133	422,662
b) Other operating income (export benefits)	1,293	1,809	1,815	1,521	6,438	1,523	1,370	1,617	1,571	6,082
Total income from operations	103,895	104,776	106,689	126,626	441,986	101,997	104,420	106,623	115,704	428,744
c) Other non operating income	10,831	9,834	13,534	13,206	47,405	8,201	9,010	6,732	9,220	33,163
Total Income	114,726	114,610	120,223	139,833	489,391	110,198	113,431	113,354	124,924	461,907
2. EXPENDITURE
a) Raw material consumed	38,584	43,791	48,379	38,377	169,130	46,534	37,433	43,719	38,093	165,779
b) Purchases of stock-in-trade	2,453	2,162	2,295	3,988	10,898	-	-	-	283	283
c) Change in inventories of Finished goods, W.I.P. and stock-in-trade	(1,822)	(7,235)	(10,122)	8,681	(10,498)	(6,645)	5,515	(376)	9,215	7,709
d) Employee benefit expenses	4,842	4,725	5,584	4,711	19,862	4,599	4,654	4,654	4,642	18,548
e) Other expenses	29,201	31,645	31,509	34,610	126,966	28,624	29,252	30,319	33,310	121,505
Share of Profit of Joint Venture	571	40	(20)	801	1,392	144	42	418	571	1,175
3. EBIDTA	42,039	39,562	42,558	50,267	174,426	37,232	36,619	35,457	39,952	149,260
4. EBIDTA (Percentage on income from operation)	40.46%	37.76%	39.89%	39.70%	39.46%	36.50%	35.07%	33.25%	34.53%	34.81%
5. Depreciation and amortisation expenses	2,770	2,795	2,821	2,884	11,269	2,536	2,358	2,618	2,795	10,307
6. Finance cost	720	770	1,623	538	3,651	638	527	99	845	2,109
7. Exceptional Items			328	-	328
8. PBT	38,550	35,996	37,786	46,845	159,177	34,057	33,735	32,740	36,312	136,843
9. Tax	8,033	8,249	8,491	7,511	32,284	8,116	8,092	6,850	7,777	30,836
10. PAT (after Minority Interest)	30,502	27,744	29,442	39,327	127,016	25,958	25,672	25,922	28,522	106,074

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AIA Engineering Ltd.

2. Break-up of Certain Key Items - Consolidated

(Rs. In lacs)

Particulars	F.Y. 2025-26					F.Y. 2024-25
	Q1	Q2	Q3	Q4	2025-26	Q1	Q2	Q3	Q4	2024-25
1. Other Operating Income
a) Export benefits & others	1,293	1,809	1,815	1,521	6,438	1,523	1,370	1,617	1,571	6,082
2. Other income
a) Dividend / profit on sale of MF / Interest income / Fair value of investments/others	8,840	6,447	8,361	6,760	30,407	7,296	7,368	5,872	7,333	27,870
b) Foreign exchange gain	1,991	3,387	5,173	6,447	16,998	905	1,642	859	1,887	5,293
Total of Other Income	10,831	9,834	13,534	13,206	47,405	8,201	9,010	6,732	9,220	33,163

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AIA Engineering Ltd.

3. Working Capital – Consolidated

(Rs. In lacs)

Particulars	F.Y. 2025-26					F.Y. 2024-25
	Q1	Q2	Q3	Q4	2025-26	Q1	Q2	Q3	Q4	2024-25
1. Inventories
a) Raw material – Amount	21,188	16,978	18,474	20,146	20,146	28,410	20,120	16,044	13,616	13,616
No. of days	34	33	32	35	35	52	55	50	48	48
b) WIP & FG – Amount	79,038	88,159	100,178	93,264	93,264	90,093	85,481	85,886	76,697	76,697
No. of days	69	73	78	71	71	79	76	75	69	69
2. Receivables – Amount	82,185	79,395	82,163	116,867	116,867	80,843	75,938	77,381	82,666	82,666
No. of days	73	72	73	84	84	77	74	73	74	74

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AIA Engineering Ltd.

4. Segmental Sales (in MT) - Consolidated

Particulars	F.Y. 2025-26					F.Y. 2024-25
	Q1	Q2	Q3	Q4	2025-26	Q1	Q2	Q3	Q4	2024-25
i) Mining	36,396	38,387	40,429	44,601	159,813	36,786	39,896	42,919	46,452	166,053
ii) Others	23,760	24,772	24,120	25,537	98,189	23,806	20,434	22,861	22,289	89,390
Total	60,156	63,159	64,549	70,138	258,002	60,592	60,330	65,780	68,741	255,443

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AIA Engineering Ltd.

5. CAPEX/PROJECTS IN PIPELINE

• The Present Installed Capacity 4,36,000 TPA.
• Capex incurred during FY-2026 : Rs. 104 Crores.

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1. Key Highlights/Developments

AIA Engineering Ltd.

A. Order book as at 1st April 2026: Rs. 868 Crores.

B. Outstanding foreign currency forward contracts (sales contract, as on date i.e.(21/05/2026): US$ 16.50MIO, AUD 7.55MIO, EURO 3.00 MIO.

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