Integrated Filing — IndAS



General information about company
Scrip Code 504741
NSE Symbol INDIANHUME
MSEI Symbol NOTLISTED
ISIN INE323C01030
Name of company INDIAN HUME PIPE COMPANY 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 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-Aug-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 12-Aug-2025   15:30:00
End date and time of board meeting 12-Aug-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 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
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 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 3074303000
Other income 118714000
Total income 3193017000
2 Expenses
(a) Cost of materials consumed 483868000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -43586000
(d) Employee benefit expense 276549000
(e) Finance costs 119385000
(f) Depreciation, depletion and amortisation expense 45933000
(f) Other Expenses
1 Construction expenses 1770468000 1770468000
2 Manufacturing and other expenses 144149000 144149000
3 Other expenses 105508000 105508000
Total other expenses 2020125000
Total expenses 2902274000
3 Total profit before exceptional items and tax 290743000
4 Exceptional items 0
5 Total profit before tax 290743000
6 Tax expense
7 Current tax 76268000
8 Deferred tax -4723000
9 Total tax expenses 71545000
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 219198000
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 219198000
17 Other comprehensive income net of taxes -1313000
18 Total Comprehensive Income for the period 217885000
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 105364000
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 4.16
Diluted earnings (loss) per share from continuing operations 4.16
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 4.16
Diluted earnings (loss) per share from continuing and discontinued operations 4.16
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 financial results of the Company have been prepared in accordance with the Indian Accounting Standards Ind AS as prescribed under Section 133 of the Companies Act 2013 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India n2 The unaudited financial results for the quarter ended June 30 2025 were reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on August 12 2025 The Statutory Auditors of the Company have conducted a Limited Review of the unaudited financial results n3 The figures for the quarter ended March 31 2025 are the balancing figures between audited figures in respect of the full financial year and unaudited figures upto nine months period ended December 31 2024 n4 The Company has two segments viz Construction and Real Estate under IND AS 108 Operating Segments na The primary segment is Construction The margins in the said construction activities in the quarterly results vary based on the nature type and quantum of project work executed during the quarter Hence results of a quarter may not be indicative of annual results nb The second segment is the Real Estate The Real Estate activities carried out by the Company are such that profits losses from transactions of such activities do not necessarily accrue evenly over the quarters year hence results of a quarter may not be indicative of annual results n5 In the corresponding quarter ended June 30 2024 of the previous year in pursuance of compulsory acquisition of Companys land by Pune Municipal Corporation PMC as per development plan the Company has transferred part of its land situated at Sinhagad Road Vadgaon Pune admeasuring around 1192159 Square Meters reserved for DP Road to PMC vide agreement dated May 30 2024 As a consideration of this transfer the Company has opted for Transferable Development Rights TDR admeasuring 2384318 Square Meter and accordingly revenue of Rs313657 lakhs measured on the basis of ready reckoner value of land transferred is considered as fair value of consideration The TDR receivable on transfer of land and valued at Rs313657 lakhs is shown under the head of Stock in trade under current assets n6 During the previous quarter and year ended March 31 2025 the Company has sold its freehold land in Yelhanka Bengaluru admeasuring about 40875668 Sq mtrs to Ms Godrej SSPDL Green Acres LLP a subsidiary of Godrej Properties Ltd for consideration of Rs55900 lakhs resulting in a net gain of Rs5452205 lakhs shown as Exceptional Item Further tax on such gain amounting to Rs773423 lakhs is included in the current tax for the quarter year ended March 31 2025 n7 As approved by the Members of the Company at the 99th Annual General Meeting held on August 1 2025 the Company on August 5 2025 had paid total dividend of Rs580 Rupees Five and Paise Eighty only per equity share of face value of Rs2 each which comprises of normal dividend of Rs180 Rupees One and Paise Eighty only and a Special Dividend of Rs400 Rupees Four only aggregating to Rs305554 lakhs for the financial year ended 31st March 2025 n8 Figures for the previous periods year have been regrouped reclassified to conform to the classification of the current period year 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 Construction 3074303000 3074303000
2 Real Estate (Refer Note No. 5) 0 0
Total Segment Revenue 3074303000
Less: Inter segment revenue
Revenue from operations 3074303000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Construction 410128000 410128000
2 Real Estate (Refer Note No. 5) 0 0
Total Profit before tax 410128000
i. Finance cost 119385000 119385000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 290743000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Construction 21163036000 21163036000
2 Real Estate (Refer Note No. 5) 1263272000 1263272000
Total Segment Asset 22426308000 22426308000
Un-allocable Assets 4536722000 4536722000
Net Segment Asset 26963030000 26963030000
4 Segment Liabilities
Segment Liabilities
1 Construction 11337766000 11337766000
2 Real Estate (Refer Note No. 5) 1588647000 1588647000
Total Segment Liabilities 12926413000 12926413000
Un-allocable Liabilities 52059000 52059000
Net Segment Liabilities 12978472000 12978472000
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
1 Remeasurement of defined benefit plans -2208000 -2208000
2 Equity instruments through other comprehensive income 878000 878000
3 Income tax relating to items that will not be reclassified to profit or loss 17000 17000
Total Amount of items that will not be reclassified to profit and loss -1313000
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
5 Total Other comprehensive income -1313000





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 No
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 K. S. AIYAR & CO. Yes 31-May-2028