Integrated Filing — IndAS



General information about company
Scrip Code 500191
NSE Symbol HMT
MSEI Symbol NOTLISTED
ISIN INE262A01018
Name of company HMT 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 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-Aug-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 13-Aug-2025   12:50:00
End date and time of board meeting 13-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 245500000
Other income 127300000
Total income 372800000
2 Expenses
(a) Cost of materials consumed 96100000
(b) Purchases of stock-in-trade 2800000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 32300000
(d) Employee benefit expense 155100000
(e) Finance costs 176600000
(f) Depreciation, depletion and amortisation expense 18100000
(f) Other Expenses
1 Other expenses 169500000 169500000
Total other expenses 169500000
Total expenses 650500000
3 Total profit before exceptional items and tax -277700000
4 Exceptional items 0
5 Total profit before tax -277700000
6 Tax expense
7 Current tax 0
8 Deferred tax 0
9 Total tax expenses 0
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 -277700000
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 -277700000
17 Other comprehensive income net of taxes -8000000
18 Total Comprehensive Income for the period -285700000
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 3556000000
Face value of equity share capital 10
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 -0.78
Diluted earnings (loss) per share from continuing operations -0.78
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 -0.78
Diluted earnings (loss) per share from continuing and discontinued operations -0.78
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) Note: n1. The above statement of unaudited consolidated financial results of HMT Limited, which have been prepared in accordance with the Indian Accounting Standards (“Ind AS”) prescribed under section 133 of the Companies Act, 2013 (“the Act”) read with relevant rules issed thereunder, other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India (“SEBI”) were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on 13-August-2025 and subjected to limited review.  n2. Networth of the HMT Group has been completely eroded. Considering the realisable value of the non-current assets held for sale, support from Government of India and other business plans, the Company has prepared its financial statements on going concern basis and accordingly, no adjustments are considered necessary to the carrying value of its assets and liabilities. n3. As per the CCEA Approval, the operations of the Subsidiary Company i.e. HMT Watches Ltd operations have been discontinued. Accordingly, the transactions have been considered as Discontinued Operations in accordance with IND AS 105. n4. Figures of previous period / year's have been regrouped wherever necessary to conform with current period/ year's figures. n* Subject to Review by C&AG



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 Food Processing Machinery 23900000 23900000
2 Machine Tools 178200000 178200000
3 Projects 6000000 6000000
4 Others 37600000 37600000
5 Unallocated and Discontinued 0 0
Total Segment Revenue 245700000
Less: Inter segment revenue 200000 200000
Revenue from operations 245500000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Food Processing Machinery -5500000 -5500000
2 Machine Tools -163900000 -163900000
3 Projects 700000 700000
4 Others 67600000 67600000
5 Unallocated and Discontinued 0 0
Total Profit before tax -101100000
i. Finance cost 176600000 176600000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax -277700000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Food Processing Machinery 193500000 193500000
2 Machine Tools 2529800000 2529800000
3 Projects 565700000 565700000
4 Others 2114500000 2114500000
5 Unallocated and Discontinued -215200000 -215200000
Total Segment Asset 5188300000 5188300000
Un-allocable Assets 0 0
Net Segment Asset 5188300000 5188300000
4 Segment Liabilities
Segment Liabilities
1 Food Processing Machinery 137300000 137300000
2 Machine Tools 5845200000 5845200000
3 Projects 164000000 164000000
4 Others 1757700000 1757700000
5 Unallocated and Discontinued 16548800000 16548800000
Total Segment Liabilities 24453000000 24453000000
Un-allocable Liabilities 0 0
Net Segment Liabilities 24453000000 24453000000
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 of items that will not be reclassified to profit and loss -8000000 -8000000
Total Amount of items that will not be reclassified to profit and loss -8000000
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 0
5 Total Other comprehensive income -8000000