Integrated Filing — IndAS



General information about company
Scrip Code 524735
NSE Symbol HIKAL
MSEI Symbol NOTLISTED
ISIN INE475B01022
Name of company HIKAL 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 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-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 07-Aug-2025   11:45:00
End date and time of board meeting 07-Aug-2025   13:55:00
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 3804000000
Other income 10000000
Total income 3814000000
2 Expenses
(a) Cost of materials consumed 1820000000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 48000000
(d) Employee benefit expense 629000000
(e) Finance costs 171000000
(f) Depreciation, depletion and amortisation expense 394000000
(f) Other Expenses
1 Other Expenses 1056000000 1056000000
Total other expenses 1056000000
Total expenses 4118000000
3 Total profit before exceptional items and tax -304000000
4 Exceptional items 0
5 Total profit before tax -304000000
6 Tax expense
7 Current tax 0
8 Deferred tax -80000000
9 Total tax expenses -80000000
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 -224000000
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 -224000000
17 Other comprehensive income net of taxes -4000000
18 Total Comprehensive Income for the period -228000000
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 247000000
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 -1.82
Diluted earnings (loss) per share from continuing operations -1.82
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 -1.82
Diluted earnings (loss) per share from continuing and discontinued operations -1.82
24 Debt equity ratio 0.0054
25 Debt service coverage ratio 0.0092
26 Interest service coverage ratio 0.0794
27 Disclosure of notes on financial results



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 Pharmaceuticals 2026000000 2026000000
2 Crop Protection 1778000000 1778000000
3 Unallocable 0 0
Total Segment Revenue 3804000000
Less: Inter segment revenue 0 0
Revenue from operations 3804000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Pharmaceuticals -261000000 -261000000
2 Crop Protection 173000000 173000000
3 Unallocable 0 0
Total Profit before tax -88000000
i. Finance cost 171000000 171000000
ii. Other Unallocable Expenditure net off Unallocable income 45000000 45000000
Profit before tax -304000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Pharmaceuticals 14091000000 14091000000
2 Crop Protection 8992000000 8992000000
3 Unallocable 769000000 769000000
Total Segment Asset 23852000000 23852000000
Un-allocable Assets 0 0
Net Segment Asset 23852000000 23852000000
4 Segment Liabilities
Segment Liabilities
1 Pharmaceuticals 2424000000 2424000000
2 Crop Protection 1224000000 1224000000
3 Unallocable 7809000000 7809000000
Total Segment Liabilities 11457000000 11457000000
Un-allocable Liabilities 0 0
Net Segment Liabilities 11457000000 11457000000
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 Amount that will not be reclassified to statement of profit and loss -5000000 -5000000
Total Amount of items that will not be reclassified to profit and loss -5000000
2 Income tax relating to items that will not be reclassified to profit or loss -1000000
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 -4000000