Integrated Filing — IndAS
General information about company
| Scrip Code |
500183 |
| NSE Symbol |
HFCL |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE548A01028 |
| Name of company |
HFCL 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 |
03-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
22-01-2026 |
| 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 |
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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
03-02-2026 12:00:00 |
| End date and time of board meeting |
03-02-2026 13:00:00 |
| 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
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 |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
1,21,079.00 |
3,12,515.00 |
|
Other income |
1,542.00 |
4,299.00 |
|
Total income |
1,22,621.00 |
3,16,814.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
40,837.00 |
1,27,328.00 |
| (b) |
Purchases of stock-in-trade |
67,446.00 |
1,28,202.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(32,913.00) |
(52,224.00) |
| (d) |
Employee benefit expense |
10,823.00 |
30,782.00 |
| (e) |
Finance costs |
6,276.00 |
17,928.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
4,377.00 |
11,190.00 |
| (f) |
Other Expenses |
| 1 |
Other Expense |
12,076.00 |
33,744.00 |
|
Total other expenses |
12,076.00 |
33,744.00 |
|
Total expenses |
1,08,922.00 |
2,96,950.00 |
| 3 |
Total profit before exceptional items and tax |
13,699.00 |
19,864.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
13,699.00 |
19,864.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
3,097.00 |
3,709.00 |
| 8 |
Deferred tax |
477.00 |
1,767.00 |
| 9 |
Total tax expenses |
3,574.00 |
5,476.00 |
| 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 |
10,125.00 |
14,388.00 |
| 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 |
112.00 |
111.00 |
| 16 |
Total profit (loss) for period |
10,237.00 |
14,499.00 |
| 17 |
Other comprehensive income net of taxes |
(2,102.00) |
1,011.00 |
| 18 |
Total Comprehensive Income for the period |
8,135.00 |
15,510.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
9,762.00 |
13,324.00 |
|
Total profit or loss, attributable to non-controlling interests |
475.00 |
1,175.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
7,663.00 |
14,342.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
472.00 |
1,169.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
15,302.00 |
15,302.00 |
|
Face value of equity share capital |
1 |
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 |
0.67 |
0.92 |
|
Diluted earnings (loss) per share from continuing operations |
0.67 |
0.92 |
| 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 |
0.67 |
0.92 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
0.67 |
0.92 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Telecom Products |
72,208.00 |
1,83,656.00 |
| 2 |
Turnkey Contracts and Services |
48,798.00 |
1,28,786.00 |
| 3 |
Others |
0.00073 |
0.00073 |
|
Total Segment Revenue |
1,21,079.00 |
3,12,515.00 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
1,21,079.00 |
3,12,515.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Telecom Products |
20,247.00 |
38,674.00 |
| 2 |
Turnkey Contracts and Services |
(1,118.00) |
(2,890.00) |
| 3 |
Others |
308.00 |
126.00 |
|
Total Profit before tax |
19,437.00 |
35,910.00 |
|
i. Finance cost |
6,276.00 |
17,928.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(650.00) |
(1,993.00) |
|
Profit before tax |
13,811.00 |
19,975.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Telecom Products |
4,24,220.00 |
4,24,220.00 |
| 2 |
Turnkey Contracts and Services |
3,71,971.00 |
3,71,971.00 |
| 3 |
Others |
1,000.00 |
1,000.00 |
|
Total Segment Asset |
7,97,191.00 |
7,97,191.00 |
|
Un-allocable Assets |
89,350.00 |
89,350.00 |
|
Net Segment Asset |
8,86,541.00 |
8,86,541.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Telecom Products |
1,55,779.00 |
1,55,779.00 |
| 2 |
Turnkey Contracts and Services |
1,51,396.00 |
1,51,396.00 |
| 3 |
Others |
322.00 |
322.00 |
|
Total Segment Liabilities |
3,07,497.00 |
3,07,497.00 |
|
Un-allocable Liabilities |
98,698.00 |
98,698.00 |
|
Net Segment Liabilities |
4,06,195.00 |
4,06,195.00 |
|
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 |
Consolidated |
Consolidated |
|
Other comprehensive income [Abstract] |
|
| 1 |
Amount of items that will not be reclassified to profit and loss |
|
| 1 |
Items that will not be reclassified to profit or loss |
(2,066.00) |
1,184.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
(2,066.00) |
1,184.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(4.00) |
27.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Items that will be reclassified to profit or loss |
(40.00) |
(146.00) |
|
Total Amount of items that will be reclassified to profit and loss |
(40.00) |
(146.00) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
(2,102.00) |
1,011.00 |