Integrated Filing — IndAS



General information about company
Scrip Code 504036
NSE Symbol HIRECT
MSEI Symbol NOTLISTED
ISIN INE835D01023
Name of company HIND RECTIFIERS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 29-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Equipments and Electronic components
Start date and time of board meeting 29-Jul-2025   10:45:00
End date and time of board meeting 29-Jul-2025   12:25:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or 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 2147740000
Other income 2270000
Total income 2150010000
2 Expenses
(a) Cost of materials consumed 1549480000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 36000000
(d) Employee benefit expense 189290000
(e) Finance costs 36240000
(f) Depreciation, depletion and amortisation expense 27270000
(f) Other Expenses
1 Other Expenses 130690000 130690000
Total other expenses 130690000
Total expenses 1968970000
3 Total profit before exceptional items and tax 181040000
4 Exceptional items 0
5 Total profit before tax 181040000
6 Tax expense
7 Current tax 55120000
8 Deferred tax -1730000
9 Total tax expenses 53390000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 127650000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 127650000
17 Other comprehensive income net of taxes 150000
18 Total Comprehensive Income for the period 127800000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 34330000
Face value of equity share capital 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 7.44
Diluted earnings (loss) per share from continuing operations 7.42
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 7.44
Diluted earnings (loss) per share from continuing and discontinued operations 7.42
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
Textual Information(1) 1 The above results have been recommended by the Audit Committee and approved by the Board of Directors of the Company at the meeting held on 29th July 2025 The Statutory Auditors have carried out the Limited Review of the financial results for the quarter ended 30th June 2025 under Regulation 33 of SEBI Listing Obligations and Disclosure Requirements Regulation 2015 n n2 The above results published in accordance with Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 have been prepared in accordance with Indian Accounting Standards IND AS notified under section 133 of the Companies Act 2013 read with relevant rules thereunder and other accounting principles generally accepted in India along with guidelines issued by the Securities and Exchange Board of India SEBI n n3 Pursuant to section 115BAA of the Income Tax Act 1961 the Company may opt for the concessional effective tax rate of 25 168 percent inclusive of applicable surcharge and cess from FY2025 26 AY2026 27 Consequently the Company has computed its current tax liability and deferred tax assets for the quarter based on the reduced tax rate as prescribed under Section 115BAA Accordingly the MAT Credit Entitlement recognized in the earlier periods has been reversed and written off during the current period amounting to Rs 11 3 million n n4 The Company operates in a single segment as per Indian Accounting Standard Ind AS 108 n n5 The figures for the corresponding previous periods have been regrouped restated wherever necessary to conform with the current periods classification n nFOR HIND RECTIFIERS LIMITED nSURAMYA NEVATIA nCHAIRMAN AND MANAGING DIRECTOR CEO nDIN 06703910 n nPlace MUMBAI nDated 29th July 2025



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 (i) Actuarial Gains/(Loss) on post-employment defined benefit plan 200000 200000
Total Amount of items that will not be reclassified to profit and loss 200000
2 Income tax relating to items that will not be reclassified to profit or loss 50000
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 0
5 Total Other comprehensive income 150000