Financial results for the quarter ending 30th June 2025

—A Mohorotno CPSE—

CO/SEC/4(7)/2025-26/ BSE & NSE Filing/35

HINDUSTAN AERONAUTICS LIMITED CORPORATE OFFICE

12th August, 2025

BSE Limited

W Listing Department

Phiroze Jeejeebhoy Towers,

Dalal Street, Mumbai — 400 001

/ Dear Sir/ Madam,

National Stock Exchange of India Ltd @W Listing Department

wei«wvi, séim, w•i 41/i

Exchange Plaza, 5 hFloor, Plot No C/1,

G Block, Bandra-Kurla Complex, Bandra (E), Mumbai — 400051

for the quarter ended 30thJune, 2025

: : 541154, : T{ TFT{'f

Ref: BSE Scrip Code: 541154, NSE Symbol: HAL

The Board of Directors of the Company at its meeting held today has, inter-alia, approved the Audited Financial Results (Standalone and Consolidated) for the quarter ended 30thJune, 2025.

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Pursuant to Regulation 33 of the Listing Regulations, we are enclosing herewith the following:

Statement showing the Audited Financial Results (Standalone and Consolidated) for the quarter ended 30thJune, 2025. (Annexure-I);

(

Auditors' Reports on the Audited Financial Results (Annexure-II);

15/1, Cubbon Road, Bangalore - 560 001, Karnataka, India

AdmEd ( ) Ph. : +91-80-2232 0001, 2232 0475, t& ( ) Fax: +91-80-2232 0758

'a Set (/ Email cosec@hal-india.co.in CIN: L35301KA1963GOI001622

*

This is to inform that the Statutory Auditors, Mls. Gupta Nayar & Co., Chartered Accountants have issued an Audit Report with unmodified opinion on the Audited Financial Results (Standalone and Consolidated) for the quarter ended 30tJune, 2025 in terms of Regulation 33(3) of the Listing Regulations.

We are also enclosing an extract of the aforementioned results, which would be published in the newspapers in accordance with Regulation 47 of the Listing Regulations (Annexure-III).

The meeting of the Board of Directors of the Company commenced at / / a o hours and concluded at g hours.

6. I

Kindly acknowledge the receipt.

Thanking you,

Yours Faithfully

For Hin nautics Ltd

B T f

Sus Bansal)

nuns wzosximcs r

Regd.Offiee: 15/1 Cubtion noad, Bcngaluru- 560 001

CZ I : I.3S301EA1963GOI001622 , TEk : 080 2232000t, eotafi : ineeston@bad-iadia.co.ia website : wsew.bat-iaAia.co.in

STATEMENT OF AUDITOR STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED 30“ JUNE, 2025

Standalone

Sl.No

Income from Operations

1. Revenue from operations

2. Other Income

   1. Jun-25

      fAudit»d)

      4,81,914

      74,894

      Quarter ended

   2. Mar-25

   (Audited)

   13,69,987

   65,274

   1. Jun-24

      (Audited)

      4,34,757

      73,764

      Year ended

   2. Mar-25

   (Audited)

   30 98,092

   2,36.i53

   Total Income

   2 Expenses

   (a) Cost of materials consumed

   () Purchase of stock-in-oade

3. Changes in Inventories of Finished Goods, Work-in-Progress,

   Stock-in-Trade and Scrap

4. Employee benefits exoense

J) Finance Costs

(I) Depreciation and Amortisation Exoense

1. Impairment Loss

2. Other expenses

3. Direct Input to WIP/Ex-oenses Caoitalised

(j3 Provisions

Total Gross Expenses

Less: Expenses tJtine tn Ganitnl nnrl Other Arrnurrm

Total Expenses

S.Sd.808

3,16,201

10.541

-1,72,519

' 1,37,969

29

18, 02

225

47.747

8,118

29.515

3,96,328

24289

3,72,039

14,55,261

11,55,329

25,020

-6,82,754

1,80,784

842

73,626

987

55,798

14,300

1,43.645

9,67,S77

52,344

9,15,233

5,08,521

1,44,810

12,25<.

-11,894

1,24,443

13

14,907

8

37,595

6,131

47,506

3,7S,775

25,469

3,50,304

S3,S4,64S

19,25,790

67,937

-7,62,477

5,71,772

_ 862

1,33.970

2,474

1,78,169

37,233

2,53,010

24,08,740

1,35,507

22,73,233

3 Profit/(Loss) before Exceptional items and Tax (1-2) Excepaonal item

Pmfit/(Loss) before tax (3+4)

Tax expense

(i) Current Tax

_ (â) Earlier Tax (Refund)/Liability _

(iii) Deferred Tax

het Profit / (Loss) for the period (5-6)

1,84,769

1,gq,769

46.078

976

47,054

5,20,028

S.20,028

1,39,098

-14,895

1,24,203

1,58,217

1,S8,217

40,169

-25,608

97

14,658

10,81,412

589

10,82,001

2,88,000

-25,608

-12,071 2,50,3Z1

1. Other Comprehensive Income (OCI)

   1. Items tha: will not be reclassified to statement of Profit and

      1. Remeasurements of defined benefit plans

      2. Income Tax relating to items that will not be reclassified to statement of Profit and Loss

   2. Items that will be reclassified to statement of Profit and Loss

      1. Exchange diferences in translating financial satements of foreign operaaons

      2. Income Tax relating to items that will be reclassified to statement of Profit and Loss

         TotalOfMrCompreknstveIncomc(A+B)

2. Total Cootprebeostve locoae for tbe pexzod (7 + 8)

   3,369

   -848

   2,521

   1,40,23d

   1,643

   -413

   1,230

   3,97,055

   2,t58

   -543

   1,615

   l4f,174

   2,803

   -705

   2,098

   8,33,778

3. Paid-up E4uity Sbare Capital {£''ace Value Rs.5 eacb)

4. Other Equity exclnding Revaluation Reserves

5. Capital Redemption Reserve

Earnings per share (in Rupees) (EPS for the quarter are not annualised) _ _

1. Basic

2. Diluted

   33.439

   20.59

   _ 20.59

   33.439

   S9.19

   S9.19

   33.439

   21.47

   2147

   34,S0,846_

   14,7dI

   124.36

   _ 124.36

   14 Net Worth (including Retained E •) 34,84,285

   New Delhi

   HINDLiSTAN AERONAUTICS LIMITED

   kcgé.Offtce: 15/t Cubbon R aé, Bcosd=r«- 560 00t

   CAN : LâSâ0iKAl963GOIo0l622 , TEL : 08022320001, rmail : investors.hal-india.*o-in^ ° ' ^ •^ - - °°•

   STA fL>VOFAUDIEDDCOKSOUDAIEDFINANCIALRESGITSFOR7BEQUARTIBVDED#’* '2BS

   SlWo

   hicoine from Operations

   1. Jun-2S {H-Mar-}25 30-Jun 2A

      (Auditedl 1 tAnditedl I fAuditedl

   2. Mar-2S

      fñ uditedl

      1. Revenue from oper.a irons Other Income

   4.g 1,90 I

   74 709

   13.fi9.9&3

   6S 1S3

   4.34, i 0

   73 630

   30.98 093

   2 S6 169

   S,S6,6l0| 14,3S3D8| S08,38S

   l

   53J4,264

   () Cast of materials consumed

   1)

   3, I6.043 ] 1 I S4 729 | !.4-1.767

   19,23.J46

   {b) Purchase of stock-io-made

3. Change in In’cntorio of Finished Goods. Work-in-Progress. Slack-in-Trade md Scmp

4. Ezoployee t›eaefiO ex se

(e Finance Case

(I} Dcpf

l0,i I ]

478?3 @.I:8

25 020 |

55868

14.300

12 234

37.660

6.131

67.937

1.78.462

3i233

29 •l67 | 143536

4"465

2'i* HIV

Less-.Expenses relating to Capital and Other Accounts

2?289

F? 544

25 469

1 oJ 5U

Totai Expenses

3,72,207| 9,t4,988 | 3,50,616

22,72,t92

3 1,84,403

5,20,150

1,5,76P

10,82,072

Share of Profit”(Loss) of Joinc Venrures (IV) accounted using2quity Method

1,028

J7 16 !

603

4,06o

Profit/(Loss) before Exceptional items and Tax (3*4) Exception,al item

1,854M

-

52L666 I t5842

-

10.86.I37

*S9

7 Profit/(Loss} before tax(5+6)

Tax cxpepse

1. Current Tax

2. Earlier Tax (Refund).'’Liability

_1.83.431

3*1,866

-

l,ñ8.3 2

40,169

-25,608

10.86.726

1. g8;tXIti

   -20,608

   (ui) Deferred Tax

   N•t Profit / fLossl Joe the ueriod f7-8i

   976! -1489D| 97

   -120r

   1. Itcmeasurcmmc ofde£med,lpl«ns

   2. Sh«re of Oiher Lomprehensi e Income of JV‘s .zcmun‹c'd using Equip

hfeuhod

Wii)tn imeTm éadng:oitenvlacvilnotheroc1:nsñedtosmwmentot Pfo6tan•JLoss B.EmontRat#ñIDcrocWs%Rcd*omat,meotoFPnMñtaodLoss

1. Exchange differences i.o translating iinancña! sia, •ments of fore:p› operation

2. Share of Other Comprehensix'e income of As accounted using Equity Mtthod

tiii} income Tax relating to items that Sn1l be reclassified to statement of Pmfit Total Other Comprehensive £icome (A+B}

3.369

-g-t8

2,507 } I,194

I

2 169

1,6Z1

2 786

-70i

2,06fi

11

15

I t6

t7

TotflComgcAnmveIocomtforaeptnod(9+lq

VTVOfMrCOMDAny

tion Controlling interest

C i u

O›‹sers of be Company Non C nsoEinx intent

Other E4uity• excluding Revaluation Reserves

1 40,884 | 3,98,857 [ 1 45,335

I d8 377 | 3 97 666 { 1 43 716

.sl -z

1,62 I

1,40,884 3.98,860 1,45.337

. -3 -*

I I

8 38,471

8 56 413

m

2,tI66

1,38,479

.8

34,64,722

14,761

earn+a•• gec •^••c (i•Bugccs) {eT'S Doc tbc quarter azc aot •nnuaitsc‹fj

(a Basic (t] DUucd

20.69

30.49 ]

59.46

59.46

2149

2149

12507

125.07

Notes:

1. The above results have been reviewed and recommended by the Audit Committee in its meeting held on 12.08.2025 and approved by the Board of Directors in the meeting held on t ie same date.

2. The standalc..e and consolidated financial results have been at cdi cd by the Statutory Auditors as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure R‹ quirements) Regulations, 2015 and they have issued an unmodlfled opinion for the quarter ended 30 June, 2025.

3. Ministry vide OM dated 12.07.2023 has conveyed the approva for lncreaslng the Company's contribution to the Pension Scheme of Executives from existing 7% to 10% of Basic Pay -F DA w.e.f. 0.1.01.2017. Revision of Pension contributlon from 7% to 10% of Basic Pay + DA w.e.f 01.01.20 [7 has been made in respect of Executives who are on the rolls of the Company as on the date of implementation of the revised ceiling i.e. 01.01.2017 implemented during 2023-24.

   In respect of Workmen, Company issued Circular dated 24.04. i025 has conveyed the approval for increasing the Company's contribution to the Pension Scheme from existing /% to 10% of Basic Pay + DA w.e.f. 01.01.2025. Revision of Pension contribution from 7% to 10% of Basic Pay -- DA w.e.f 01.01.2025 has been made in respect of workmen who were on the rolls of the Company as on the date of implementation of the revised ceiling during March 2025.

   The additional liability accruing to the Company due to the increased ceiling in respect of workmen is Rs. 1113 lakh pertaining to the quarter ended 30.06. 2025 (previous quarter 30.16.2024: Nil). Accordingly, employees cost for the current period is not comparable with the corresponding previou! period.

4. Revision of pay scales of executives and workmen, with effect fro: n 01.01.2017 was implemented in accordance with the guidelines issued by Department of Public Enterprises vile OM dated 03.08.2017 for Executives and in accordance with the Wage Agreement entered into between Ma aagement and Employees Union representative in 2019-20 in respect of Workmen.

On an interpretation on pay refixation and pursuant to the directi res of the Administrative Ministry, the pay fixation to be revised and the excess amount paid 1s to be recovered from the employees. Based on the directives Company issued a Circular dated 24.07.2021 and the communication dated 26.07.2021 for recovery of the excess amount.

While so, the Employees Unlon and Officers Association had 1ited Writ Petition with Honorable High Court of Karnataka to stay recovery of excess amount of salary paid by the Company. The Honorable High court glven verdict in favour of Officers Associations by setting aside the Circular dated 24.07.2021 and the communication dated 26.07.2021 issued by the Management. The order of the Honora ale High Court in favour of Officers was put up to the Board in its 490th Meeting held on 12.02.2025. Board has noted the judgement of the Honorable Hlgh Court and accorded approval to abide by the Court order. Accorc ingly, the differential amount withheld by the

Management in respect of Ex-officers has been released /refunded to the concerned Ex-officers/Nominees along with".'",” applicable interest during 2024-25. qN/ R g