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 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 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



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 6169300000
Other income 669200000
Total income 6838500000
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 310700000
(e) Finance costs 81800000
(f) Depreciation, depletion and amortisation expense 530500000
(f) Other Expenses
1 Power and fuel 974400000 974400000
2 Other expenses 1284000000 1284000000
Total other expenses 2258400000
Total expenses 5727300000
3 Total profit before exceptional items and tax 1111200000
4 Exceptional items 0
5 Total profit before tax 1111200000
6 Tax expense
7 Current tax 171800000
8 Deferred tax 54500000
9 Total tax expenses 226300000
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 884900000
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 163400000
16 Total profit (loss) for period 1048300000
17 Other comprehensive income net of taxes -600000
18 Total Comprehensive Income for the period 1047700000
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 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 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 5.43
Diluted earnings (loss) per share from continuing operations 5.43
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 5.43
Diluted earnings (loss) per share from continuing and discontinued operations 5.43
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 The consolidated financial results include results of i HEG Limited the Holding Company ii Wholly owned Subsidiary TACC Limited iii Wholly owned Subsidiary HEG Graphite Limited incorporated on 4th June 2024 iv Wholly owned Subsidiary- Bhilwara lnfotechnology Limited v Share of profit and total comprehensive income of Associate- Bhilwara Energy Limited. vi Share of profit and total comprehensive income of Associate- Texnere India Private Limited. n n2 These Consolidated 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.



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)
1 Graphite 6090000000 6090000000
2 Power 37800000 37800000
3 Others 41500000 41500000
Total Segment Revenue 6169300000
Less: Inter segment revenue 0 0
Revenue from operations 6169300000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Graphite 676500000 676500000
2 Power 15600000 15600000
3 Others 121900000 121900000
Total Profit before tax 814000000
i. Finance cost 81800000 81800000
ii. Other Unallocable Expenditure net off Unallocable income -379000000 -379000000
Profit before tax 1111200000
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 18902900000 18902900000
Net Segment Asset 57653300000 57653300000
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 1482300000 1482300000
Net Segment Liabilities 12068000000 12068000000
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 Remeasurement of employee defined benefit plan 300000 300000
Total Amount of items that will not be reclassified to profit and loss 300000
2 Income tax relating to items that will not be reclassified to profit or loss 100000
3 Amount of items that will be reclassified to profit and loss
1 Share of other comprehensive income of associates -800000 -800000
Total Amount of items that will be reclassified to profit and loss -800000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -600000