News ArticleNational Aluminium Company approves Rs.4.50 per share interim dividend and releases Q2 FY 2026-27 unaudited results
Dividend payment record date set for 6th November 2026, financial results for quarter and half year ended 30th September taken on record by the Board
National Aluminium Company Limited announced an interim dividend of Rs.4.50 per share for FY 2026-27 and reported its unaudited standalone and consolidated financial results for Q2 and half year ended 30th September 2026. The interim dividend will be paid to shareholders on record as of 6th November 2026.
National Aluminium Company Limited
Corporate Action
National Aluminium Company Limited has declared an interim dividend of Rs.4.50 per share for the financial year 2026-27 and approved the unaudited standalone and consolidated financial results for the quarter and half year ended 30th September 2026 at its Board meeting on 2nd November 2026.
The Board of Directors approved the unaudited financial results as per Regulation 33 of SEBI (LODR) Regulations, 2015. The results include revenue from operations, expenses, and profit before and after taxes for the periods ending 30th September 2026.
The interim dividend of Rs.4.50 per share represents 90% of the face value (Rs.5 per share) on the paid-up equity share capital of Rs.918.32 crore. The record date to determine eligible shareholders for the dividend payment is 6th November 2026, with payments to be made on or before 1st December 2026.
Dividend income will be taxable in the hands of shareholders, and the company will deduct TDS as per Income Tax Act provisions. Shareholders seeking lower or nil TDS must submit required forms by 9th November 2026.
The Independent Auditor issued a limited review report on the unaudited standalone financial results, highlighting no material misstatements but noted an emphasis on non-recognition of revenues from two wind power plants pending execution of power purchase agreements, which are currently sub-judice.
Highlights
- Interim dividend fixed at Rs.4.50 per share (90% of face value) for FY 2026-27
- Record date for dividend eligibility is 6th November 2026
- Dividend payment to shareholders by 1st December 2026
- Unaudited standalone and consolidated financial results approved for Q2 and half year ended 30th September 2026
- Paid-up equity share capital is Rs.918.32 crore
- Limited review report issued with emphasis on pending revenue recognition from wind power projects
Key Data Snapshot
What happened
- The Board of Directors approved unaudited standalone and consolidated Q2 and half year financial results for the period ended 30th September 2026.
- Interim dividend of Rs.4.50 per share declared for FY 2026-27 on paid-up equity share capital of Rs.918.32 crore.
- Record date fixed as 6th November 2026 for the interim dividend payment to eligible shareholders.
- Dividend payments to be made on or before 1st December 2026.
- Obligation to deduct tax at source as per Income Tax Act, 2025 with documentation deadlines for lower/nil TDS requests.
Financial performance
- Quarterly revenue from operations reported at Rs.5419.44 crore (Q2 2026) and Rs.5302.38 crore (Q1 2026).
- Profit before tax for Q2 2026 was Rs.2471.34 crore and Rs.2688.90 crore in Q1 2026.
- Profit after tax for Q2 2026 was Rs.1832.89 crore compared to Rs.2007.76 crore in Q1 2026.
- Comprehensive income for Q2 2026 stood at Rs.1832.89 crore.
- Basic and diluted earnings per share in Q2 2026 were Rs.9.99.
Regulatory and governance context
- Dividends and financial disclosures comply with Companies Act, 2013 and SEBI (LODR) Regulations, 2015.
- Meeting was held on 2nd November 2026 with outcome disclosures made to BSE and NSE.
- Limited review report by statutory auditors observed no material misstatements.
- Emphasis note on pending revenue recognition from two wind power plants due to pending power purchase agreements and ongoing legal proceedings in Rajasthan High Court.
Highlights
- Interim dividend fixed at Rs.4.50 per share (90% of face value) for FY 2026-27
- Record date for dividend eligibility is 6th November 2026
- Dividend payment to shareholders by 1st December 2026
- Unaudited standalone and consolidated financial results approved for Q2 and half year ended 30th September 2026
- Paid-up equity share capital is Rs.918.32 crore
- Limited review report issued with emphasis on pending revenue recognition from wind power projects
Disclosures
- SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
- Companies Act, 2013
- Income Tax Act, 2025
Source Information
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