Integrated Filing — IndAS



General information about company

Scrip Code 543242
NSE Symbol HEMIPROP
MSEI Symbol NOTLISTED
ISIN INE0AJG01018
Name of company Hemisphere Properties India Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 28-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Single segment
Description of single segment REALITY
Start date and time of board meeting 28-01-2026   15:15:00
End date and time of board meeting 28-01-2026   16:40:00
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 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 since there was no defaults on loan and debt securities for the quarter ended December 31, 2025.



Financial Results Ind-AS

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 25.55 73.73
Other income 132.17 342.12
Total income 157.72 415.85
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 8.97 34.04
(e) Finance costs 216.06 566.78
(f) Depreciation, depletion and amortisation expense 3.53 10.58
(f) Other Expenses
1 Other Expenses 252.74 754.07
Total other expenses 252.74 754.07
Total expenses 481.30 1,365.47
3 Total profit before exceptional items and tax (323.58) (949.62)
4 Exceptional items 0.00 0.00
5 Total profit before tax (323.58) (949.62)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.00 0.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations (323.58) (949.62)
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period (323.58) (949.62)
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period (323.58) (949.62)
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 28,500.00 28,500.00
Face value of equity share capital 10 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 -0.11 -0.33
Diluted earnings (loss) per share from continuing operations -0.11 -0.33
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -0.11 -0.33
Diluted earnings (loss) per share from continuing and discontinued operations -0.11 -0.33
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) Notes to the financial statement as on December 31, 2025 1. The above unaudited financial results for the quarter and nine months ended on 31.12.2025, duly reviewed and recommended by Audit Committee of Company and taken on record by the Board of Directors at their meeting held on 28.01.2026 2. The unaudited financial results for the quarter ended on 31.12.2025 have been subject to limited review by the Statutory Auditor of the Company. 3. The financial statements are prepared in compliance with Indian Accounting Standards, Ind-AS prescribed under Section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) and SEBI circular dated 5th July 2016. 4. The Company is engaged in the business of Real Estate. In the context of Ind AS 108 on ‘Segment Reporting’, the results are considered to constitute a single reportable primary / business segment. 5. The provisions for Income Tax/ Deferred Tax is being assessed/ computed by the Company annually and not on quarterly/ half-yearly basis in the Interim Financials (Unaudited Results). 6. The Company has floated its Request for Proposal (RFP) document for the sale of land parcels at village Bopkhel, Pune Maharashtra dated 13.12.2024. The e-auction was conducted from 1st to 3rd October 2025; however, no bids were placed. The Company is in consultation for conducting the next round of bidding for monetization. 7. During the quarter ended 31 December 2025, the Company has received an amount of Rs 49.64 lakhs from Tata Communications Limited, in respect of a trade receivable for which loss allowance (Expected Credit Loss)/provisions had been recognised in the financial statements for the year ended 31 March 2024. The said recovery has been adjusted against that impairment loss on trade receivables and accordingly recognised as a reversal of impairment loss in the Statement of Profit and Loss for the period, in accordance with Ind AS 109 – Financial Instruments. 8. Comparative figures have been regrouped / re-casted/ rearranged wherever deemed necessary to confirm to current period classification. Hemisphere Properties India Limited Place: New Delhi D Thara Date: 28.01.2026 (Chairperson & Managing Director) DIN: 01911714



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone 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
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





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 Aggarwal and Rampal Yes 31-08-2027