Integrated Filing — IndAS



General information about company
Scrip Code 517271
NSE Symbol HBLENGINE
MSEI Symbol NOTLISTED
ISIN INE292B01021
Name of company HBL Engineering 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 09-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-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 09-Aug-2025   16:00:00
End date and time of board meeting 09-Aug-2025   18:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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
There are no instances of loan defaults and the Company has not issued any debt securities



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 5876769000
Other income 196505000
Total income 6073274000
2 Expenses
(a) Cost of materials consumed 3311487000
(b) Purchases of stock-in-trade 525000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -776575000
(d) Employee benefit expense 518193000
(e) Finance costs 60523000
(f) Depreciation, depletion and amortisation expense 109362000
(f) Other Expenses
1 Other Expenses 937418000 937418000
Total other expenses 937418000
Total expenses 4160933000
3 Total profit before exceptional items and tax 1912341000
4 Exceptional items -31079000
5 Total profit before tax 1881262000
6 Tax expense
7 Current tax 480559000
8 Deferred tax 3402000
9 Total tax expenses 483961000
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 1397301000
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 1397301000
17 Other comprehensive income net of taxes -1661000
18 Total Comprehensive Income for the period 1395640000
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 277195000
Face value of equity share capital 1
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 5.03
Diluted earnings (loss) per share from continuing operations 5.03
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 5.03
Diluted earnings (loss) per share from continuing and discontinued operations 5.03
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.tThe above financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 09, 2025. Above meetings were held in physical presence and also through two-way audio-video conference. n2.tThe Consolidated Results of the Group is presented separately by including the parent HBL Engineering Limited (Formerly known as HBL Power Systems Limited), its four (4) subsidiaries and two (2) associates as required. n3.tEPS is calculated based on total comprehensive income which is attributable to equity shareholders. n4.tFigures of the previous quarters / periods have been regrouped, wherever necessary. n5.tThe results shall also be available on website of the Company : http://hbl.in/investors; BSE: www.bseindia.com and NSE: www.nseindia.com n



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 Industrial Batteries 3258915000 3258915000
2 Defence & Aviation batteries 736493000 736493000
3 Electronics 1803955000 1803955000
4 Unallocated 100238000 100238000
Total Segment Revenue 5899601000
Less: Inter segment revenue 22832000 22832000
Revenue from operations 5876769000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Industrial Batteries 813496000 813496000
2 Defence & Aviation batteries 329358000 329358000
3 Electronics 891423000 891423000
4 Unallocated -60167000 -60167000
Total Profit before tax 1974110000
i. Finance cost 60523000 60523000
ii. Other Unallocable Expenditure net off Unallocable income 32325000 32325000
Profit before tax 1881262000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Industrial Batteries 8299213000 8299213000
2 Defence & Aviation batteries 4150041000 4150041000
3 Electronics 6276836000 6276836000
4 Unallocated 4649711000 4649711000
Total Segment Asset 23375801000 23375801000
Un-allocable Assets 0 0
Net Segment Asset 23375801000 23375801000
4 Segment Liabilities
Segment Liabilities
1 Industrial Batteries 2217928000 2217928000
2 Defence & Aviation batteries 348407000 348407000
3 Electronics 3660978000 3660978000
4 Unallocated 836874000 836874000
Total Segment Liabilities 7064187000 7064187000
Un-allocable Liabilities 0 0
Net Segment Liabilities 7064187000 7064187000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) 1.tThe company's operations include Industrial batteries, Defence & Aviation batteries and Electronics, the segment revenue, segment results and segment assets and liabilities of other activities are individually below the threshold limit set out in paragraph 11 of Ind AS 108. Accordingly, Industrial batteries, Defence & Aviation batteries and Electronics segments are shown separately as reportable segments and others are included in unallocated segment. n2.tInter segment revenue is measured at the market price at which the products are sold to external Customers n3.tFigures of the previous quarters / periods have been regrouped, wherever necessary. n



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 2220000
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 -559000
5 Total Other comprehensive income -1661000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's 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 Yes
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 LNR Associates Yes 30-Nov-2026