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 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 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



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 6017707000
Other income 196366000
Total income 6214073000
2 Expenses
(a) Cost of materials consumed 3342993000
(b) Purchases of stock-in-trade 525000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -743916000
(d) Employee benefit expense 540330000
(e) Finance costs 63456000
(f) Depreciation, depletion and amortisation expense 115377000
(f) Other Expenses
1 Other Expenses 959089000 959089000
Total other expenses 959089000
Total expenses 4277854000
3 Total profit before exceptional items and tax 1936219000
4 Exceptional items -31079000
5 Total profit before tax 1905140000
6 Tax expense
7 Current tax 486777000
8 Deferred tax 6078000
9 Total tax expenses 492855000
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 1412285000
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 20401000
16 Total profit (loss) for period 1432686000
17 Other comprehensive income net of taxes -1490000
18 Total Comprehensive Income for the period 1431196000
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 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 5.16
Diluted earnings (loss) per share from continuing operations 5.16
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 5.16
Diluted earnings (loss) per share from continuing and discontinued operations 5.16
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 Consolidated 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.EPS is calculated based on total comprehensive income which is attributable to equity shareholders. n3.The consolidated financial statements of HBL includes the financials of Torquedrive Technologies Private Limited which is wholly owned subsidiary and TTL Electric Fuel Private Limited which is a subsidiary with 60% shareholding in addition to the wholly owned subsidiaries viz HBL America, HBL Germany. The Investments in Companies namely Naval Systems and Technologies Private Limited and Tonbo Imaging India Private Limited Tonbo have been considered as Investments in Associates and financial results have been accounted under equity method of accounting. n4.The subsidiaries viz. SCIL Infracon Private Limited and HBL Tonbo Private Limited have not been considered for consolidation as SCIL has been declared as dormant Company since 2019 and HTPL made an application under Section 248 of the Companies Act, 2013 was made during FY 23 for striking off the name of the Company and is under process with Ministry of Corporate Affairs. There are no operations in those Companies. n5.Figures of the previous quarters periods have been regrouped, wherever necessary. n6.The results shall also be available on website of the Company. 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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Industrial Batteries 3373770000 3373770000
2 Defence & Aviation 736493000 736493000
3 Electronics 1803955000 1803955000
4 Unallocated 126321000 126321000
Total Segment Revenue 6040539000
Less: Inter segment revenue 22832000 22832000
Revenue from operations 6017707000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Industrial Batteries 835418000 835418000
2 Defence & Aviation 329358000 329358000
3 Electronics 891423000 891423000
4 Unallocated -55139000 -55139000
Total Profit before tax 2001060000
i. Finance cost 63456000 63456000
ii. Other Unallocable Expenditure net off Unallocable income 32464000 32464000
Profit before tax 1905140000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Industrial Batteries 8363122000 8363122000
2 Defence & Aviation 4150041000 4150041000
3 Electronics 6276836000 6276836000
4 Unallocated 5055557000 5055557000
Total Segment Asset 23845556000 23845556000
Un-allocable Assets 0 0
Net Segment Asset 23845556000 23845556000
4 Segment Liabilities
Segment Liabilities
1 Industrial Batteries 2297582000 2297582000
2 Defence & Aviation 348407000 348407000
3 Electronics 3660978000 3660978000
4 Unallocated 957300000 957300000
Total Segment Liabilities 7264267000 7264267000
Un-allocable Liabilities 0 0
Net Segment Liabilities 7264267000 7264267000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) 1.The group's operations include Industrial batteries, Defence and 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.Inter segment revenue is measured at the market price at which the products are sold to external Customers. n3.Figures 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 Consolidated
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 1665000
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 -175000
5 Total Other comprehensive income -1490000





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