National Aluminium Company Reports Q2 2026 Unaudited Financial Results and Declares Rs.4.50 Interim Dividend per Share for FY 2026-27
Board approves interim dividend on paid-up equity capital of Rs.918.32 crore with record date set on 6th November 2026
National Aluminium Company Limited announced its unaudited standalone and consolidated financial results for the second quarter and half year ended 30th September 2026, along with approval of an interim dividend of Rs.4.50 per share for FY 2026-27. The board fixed 6th November 2026 as the record date for dividend payment to shareholders.
National Aluminium Company Limited
Financial Results
National Aluminium Company Limited announced its unaudited standalone and consolidated financial results for the second quarter and half year ended 30th September 2026. The board also approved an interim dividend of Rs.4.50 per share for the financial year 2026-27, payable to shareholders registered by 6th November 2026.
The unaudited financial results for the quarter and half year ended 30th September 2026 were prepared according to Indian Accounting Standards and reviewed by independent auditors with no modifications in conclusion.
The interim dividend declared is 90% of the face value of Rs.5 per equity share, based on the paid-up equity share capital of Rs.918.32 crore.
Shareholders registered as on the record date, 6th November 2026, are eligible to receive the dividend payment on or before 1st December 2026.
Dividend income is taxable in shareholder hands with tax deducted at source (TDS). Shareholders may submit valid documents for lower or nil TDS by 9th November 2026.
The company disclosed a matter of pending revenue recognition from two wind power plants due to absence of power purchase agreements and ongoing litigation in the High Court of Rajasthan.
Highlights
- Unaudited standalone and consolidated financial results for Q2 and H1 FY 2026 taken on record on 2nd November 2026.
- Interim dividend declared at Rs.4.50 per equity share (90% of face value Rs.5).
- Paid-up equity share capital for FY 2026-27 is Rs.918.32 crore.
- Record date for dividend fixed as 6th November 2026.
- Dividend payment to be made on or before 1st December 2026.
- Shareholders must submit TDS documents by 9th November 2026 to claim lower withholding tax.
Key Data Snapshot
What happened
- National Aluminium Company Limited announced unaudited standalone and consolidated financial results for the quarter and half year ended 30th September 2026.
- The board approved an interim dividend of Rs.4.50 per equity share for financial year 2026-27.
- Record date for dividend payment was fixed as 6th November 2026.
Key details
- The interim dividend is 90% of the face value (Rs.5) of equity shares, on paid-up share capital of Rs.918.32 crore.
- Dividend will be paid on or before 1st December 2026 to shareholders registered on record date.
- Dividend income is taxable; TDS will be deducted as per income tax regulations unless valid exemption documents are submitted by 9th November 2026.
- Unaudited financial results were reviewed and taken on record by the board on 2nd November 2026.
- Pending revenue recognition issue for wind power plants is noted as a material matter in auditor’s report.
Regulatory and governance context
- The financial results were prepared under SEBI (LODR) Regulations, 2015 and Indian Accounting Standards (Ind AS 34).
- Dividend declaration and payments comply with Companies Act, 2013 and SEBI Regulations.
- TDS deduction is governed by Income Tax Act, 2025 provisions.
Highlights
- Unaudited standalone and consolidated financial results for Q2 and H1 FY 2026 taken on record on 2nd November 2026.
- Interim dividend declared at Rs.4.50 per equity share (90% of face value Rs.5).
- Paid-up equity share capital for FY 2026-27 is Rs.918.32 crore.
- Record date for dividend fixed as 6th November 2026.
- Dividend payment to be made on or before 1st December 2026.
- Shareholders must submit TDS documents by 9th November 2026 to claim lower withholding tax.
Disclosures
- SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
- Companies Act, 2013
- Indian Accounting Standard 34 (Ind AS 34)
- Income Tax Act, 2025
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