Integrated Filing — IndAS



General information about company

Scrip Code 500191
NSE Symbol HMT
MSEI Symbol NOTLISTED
ISIN INE262A01018
Name of company HMT LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 23-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 18-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 23-Jul-2025   14:45:00
End date and time of board meeting 23-Jul-2025   17:30:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification



Financial Results Ind-AS

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 397800000 1423100000
Other income 252600000 624000000
Total income 650400000 2047100000
2 Expenses
(a) Cost of materials consumed 214300000 602800000
(b) Purchases of stock-in-trade 2600000 35100000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 82500000 151400000
(d) Employee benefit expense 62900000 623200000
(e) Finance costs 185500000 696700000
(f) Depreciation, depletion and amortisation expense 13300000 74600000
(f) Other Expenses
1 Other Expenses 680400000 1263900000
Total other expenses 680400000 1263900000
Total expenses 1241500000 3447700000
3 Total profit before exceptional items and tax -591100000 -1400600000
4 Exceptional items 263600000 0
5 Total profit before tax -327500000 -1400600000
6 Tax expense
7 Current tax 29900000 29900000
8 Deferred tax 0 0
9 Total tax expenses 29900000 29900000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations -357400000 -1430500000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method -100000 -100000
16 Total profit (loss) for period -357500000 -1430600000
17 Other comprehensive income net of taxes -30700000 -28100000
18 Total Comprehensive Income for the period -388200000 -1458700000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -357500000 -1430600000
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -388200000 -1458700000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 3556000000 3556000000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -1.01 -4.02
Diluted earnings (loss) per share from continuing operations -1.01 -4.02
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -1.01 -4.02
Diluted earnings (loss) per share from continuing and discontinued operations -1.01 -4.02
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

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Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 302800000
Capital work-in-progress 21000000
Investment property 60100000
Goodwill 0
Other intangible assets 0
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1800000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 50500000
Total non-current financial assets 52300000
Deferred tax assets (net)
Other non-current assets 38100000
Total non-current assets 474300000
2 Current assets
Inventories 966000000
Current financial asset
Current investments 0
Trade receivables, current 1240200000
Cash and cash equivalents 49800000
Bank balance other than cash and cash equivalents 2007900000
Loans, current 0
Other current financial assets 43400000
Total current financial assets 3341300000
Current tax assets (net) 93300000
Other current assets 354300000
Total current assets 4754900000
3 Non-current assets classified as held for sale 29600000
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 5258800000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3556000000
Other equity -22535000000
Total equity attributable to owners of parent -18979000000
Non controlling interest
Total equity -18979000000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 1002800000
Total non-current financial liabilities 1002800000
Provisions, non-current 355400000
Deferred tax liabilities (net) -200000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 1358000000
Current liabilities
Current financial liabilities
Borrowings, current 10291700000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 88800000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 766700000
Total Trade payable 855500000
Other current financial liabilities 6307300000
Total current financial liabilities 17454500000
Other current liabilities 5192000000
Provisions, current 229800000
Current tax liabilities (Net) 3500000
Deferred government grants, Current
Total current liabilities 22879800000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 24237800000
Total equity and liabilites 5258800000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Food Processing Machinery 35700000 113400000
2 Machine Tools 327800000 1107700000
3 Projects 600000 153500000
4 Other 37100000 148400000
Total Segment Revenue 401200000 1523000000
Less: Inter segment revenue 3400000 3400000
Revenue from operations 397800000 1423100000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Food Processing Machinery 9300000 6700000
2 Machine Tools -161500000 -1019200000
3 Projects 10100000 118500000
4 Other 0 190000000
Total Profit before tax -142100000 -704000000
i. Finance cost 185500000 185500000
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax -327600000 -1400700000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Food Processing Machinery 200900000 200900000
2 Machine Tools 2638600000 2638600000
3 Projects 588700000 588700000
4 Other 2060000000 2060000000
Total Segment Asset 5488200000 5488200000
Un-allocable Assets -229400000 -229400000
Net Segment Asset 5258800000 5258800000
4 Segment Liabilities
Segment Liabilities
1 Food Processing Machinery 140900000 140900000
2 Machine Tools 5770300000 5770300000
3 Projects 188100000 188100000
4 Other 1769200000 1769200000
Total Segment Liabilities 7868500000 7868500000
Un-allocable Liabilities 16369300000 16369300000
Net Segment Liabilities 24237800000 24237800000
Disclosure of notes on segments



Other Comprehensive Income

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Amount of items that will not be reclassified to profit and loss -30600000 -28000000
Total Amount of items that will not be reclassified to profit and loss -30600000 -28000000
2 Income tax relating to items that will not be reclassified to profit or loss 100000 100000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income -30700000 -28100000



Cash flow statement, indirect

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax -1400600000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 177100000
Adjustments for decrease (increase) in trade receivables, current 117400000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 108900000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 74600000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -34400000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) -1700000
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 441900000
Net cash flows from (used in) operations -958700000
Dividends received 0
Interest paid -696700000
Interest received -159200000
Income taxes paid (refund) 42900000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -464100000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 0
Purchase of property, plant and equipment 22100000
Proceeds from sales of investment property 1700000
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 159200000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 161200000
Net cash flows from (used in) investing activities 300000000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 2000000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 72500000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -74500000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -238600000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents -238600000
Cash and cash equivalents cash flow statement at beginning of period 288400000
Cash and cash equivalents cash flow statement at end of period 49800000





Details of Impact of Audit Qualification

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Qualified opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 GRSM and Associates Yes 31-May-2027


Financial details

Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 2047100000 2047100000
2 Total Expenditure 3447700000 3447700000
3 Net Profit/(Loss) -1458700000 -1458700000
4 Earnings Per Share -4.02 -4.02
5 Total Assets 5258800000 5258800000
6 Total Liabilities 5258800000 5258800000
7 Net Worth -18979000000 -18979000000


Audit qualification

Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Repetitive Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)
2 Textual Information(6) Qualified opinion Repetitive Textual Information(7) Textual Information(8) Textual Information(9) Textual Information(10)
3 Textual Information(11) Qualified opinion Repetitive Textual Information(12) Textual Information(13) Textual Information(14) Textual Information(15)
4 Textual Information(16) Qualified opinion Repetitive Textual Information(17) Textual Information(18) Textual Information(19) Textual Information(20)
5 Textual Information(21) Qualified opinion Repetitive Textual Information(22) Textual Information(23) Textual Information(24) Textual Information(25)
6 Textual Information(26) Qualified opinion Repetitive Textual Information(27) Textual Information(28) Textual Information(29) Textual Information(30)
7 Textual Information(31) Qualified opinion Repetitive Textual Information(32) Textual Information(33) Textual Information(34) Textual Information(35)
8 Textual Information(36) Qualified opinion Repetitive Textual Information(37) Textual Information(38) Textual Information(39) Textual Information(40)
9 Textual Information(41) Qualified opinion Repetitive Textual Information(42) Textual Information(43) Textual Information(44) Textual Information(45)


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Signatories detail

Name of CEO / Managing director Rajesh Kohli
Name of CFO Aparna R
Name of audit committee chairman Dr Kartik Chandulal Bhadra
Name of statutory auditor Gopalkrishna Hegde
Name of other signatory, if any, with designation
Place Bengaluru
Date 23-Jul-2025