Integrated Filing — IndAS



General information about company
Scrip Code 509631
NSE Symbol HEG
MSEI Symbol NOTLISTED
ISIN INE545A01024
Name of company HEG 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 30-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 Multi segment
Description of single segment
Start date and time of board meeting 30-Jul-2025   13:30:00
End date and time of board meeting 30-Jul-2025   16:30:00
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
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable during the quarter ended June 30, 2025.



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 Standalone
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 6127800000
Other income 476800000
Total income 6604600000
2 Expenses
(a) Cost of materials consumed 2372900000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 173000000
(d) Employee benefit expense 275800000
(e) Finance costs 81800000
(f) Depreciation, depletion and amortisation expense 530200000
(f) Other Expenses
1 Power and fuel 974200000 974200000
2 Other expenses 1272500000 1272500000
Total other expenses 2246700000
Total expenses 5680400000
3 Total profit before exceptional items and tax 924200000
4 Exceptional items 0
5 Total profit before tax 924200000
6 Tax expense
7 Current tax 162800000
8 Deferred tax 43400000
9 Total tax expenses 206200000
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 718000000
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 718000000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 718000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 386000000
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 3.72
Diluted earnings (loss) per share from continuing operations 3.72
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 3.72
Diluted earnings (loss) per share from continuing and discontinued operations 3.72
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) Notes n n1 These Standalone financial results have been prepared in accordance with the Companies Indian Accounting Standards Rules 2015 as amended as prescribed under section 133 of the Companies Act 2013 read with relevant rules issued there under. n2 The above Standalone financial results have been reviewed by Audit Committee and approved by Board of Directors in their respective meetings held on 30th July 2025. The Statutory Auditors have expressed an unmodified conclusion on the aforesaid results. n3 The figures of quarter ended 31st March 2025 are the balancing figures between the audited figures in respect of full financial year and the published figures of nine months ended 31st December 2024 which were subject to limited review by the Statutory Auditors.



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 Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Graphite 6090000000 6090000000
2 Power 37800000 37800000
3 Others 0 0
Total Segment Revenue 6127800000
Less: Inter segment revenue 0 0
Revenue from operations 6127800000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Graphite 676500000 676500000
2 Power 15600000 15600000
3 Others 0 0
Total Profit before tax 692100000
i. Finance cost 81800000 81800000
ii. Other Unallocable Expenditure net off Unallocable income -313900000 -313900000
Profit before tax 924200000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Graphite 38539000000 38539000000
2 Power 211400000 211400000
3 Others 0 0
Total Segment Asset 38750400000 38750400000
Un-allocable Assets 15380400000 15380400000
Net Segment Asset 54130800000 54130800000
4 Segment Liabilities
Segment Liabilities
1 Graphite 10562000000 10562000000
2 Power 23700000 23700000
3 Others 0 0
Total Segment Liabilities 10585700000 10585700000
Un-allocable Liabilities 1231900000 1231900000
Net Segment Liabilities 11817600000 11817600000
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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0
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 0