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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 07-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-01-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 07-02-2026   16:00:00
End date and time of board meeting 07-02-2026   17:55:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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
There are no instances to report



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 86,365.00 2,65,449.00
Other income 1,060.00 4,611.00
Total income 87,425.00 2,70,060.00
2 Expenses
(a) Cost of materials consumed 36,883.00 1,07,435.00
(b) Purchases of stock-in-trade (5.00) 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (867.00) (2,175.00)
(d) Employee benefit expense 7,918.00 20,663.00
(e) Finance costs 231.00 1,154.00
(f) Depreciation, depletion and amortisation expense 1,170.00 3,421.00
(f) Other Expenses
1 Other Expenses 12,324.00 36,823.00
Total other expenses 12,324.00 36,823.00
Total expenses 57,654.00 1,67,321.00
3 Total profit before exceptional items and tax 29,771.00 1,02,739.00
4 Exceptional items (82.00) (2,775.00)
5 Total profit before tax 29,689.00 99,964.00
6 Tax expense
7 Current tax 8,006.00 26,018.00
8 Deferred tax (86.00) (16.00)
9 Total tax expenses 7,920.00 26,002.00
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 21,769.00 73,962.00
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 0.00 0.00
16 Total profit (loss) for period 21,769.00 73,962.00
17 Other comprehensive income net of taxes (19.00) (55.00)
18 Total Comprehensive Income for the period 21,750.00 73,907.00
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 2,772.00 2,772.00
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 7.85 26.66
Diluted earnings (loss) per share from continuing operations 7.85 26.66
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 7.85 26.66
Diluted earnings (loss) per share from continuing and discontinued operations 7.85 26.66
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 financial results were reviewed by the Audit Committee in its meeting held on February 07, 2026 and approved by the Board of Directors at the meeting held on February 07, 2026. Above meetings were held in physical presence and also through video conference. 2.In the total Exceptional items of Rs.27.75 crs, Rs 23.65 crs pertains to pertains quarter ending September 30, 2025, towards unrecoverable costs incurred during development of high-performance batteries for torpedoes. 3. The Board has declared an interim dividend of Rs.2 per equity share of face value Rs.1 per share (i.e. 200% on paid up equity capital) for the financial year 2025-26. 4.Estimated additional past service cost on account of the New Labour Codes notified w.e.f. November 21, 2025 amounting to Rs.14.81 crores has been recognised under Employee Benefit Expenses. The Company continues to monitor developments relating to the New Labour Codes and will evaluate & account for the additional impact, if any. 5.The Consolidated Results of the group is presented separately by including the parent HBL Engineering Limited (Formerly known as HBL Power Systems Limited), its four (4) subsidiaries and two (2) associates as required. 6.EPS is calculated based on total comprehensive income which is attributable to equity shareholders. 7.Figures of the previous quarters / periods have been regrouped, wherever necessary. 8.The results shall also be available on website of the Company http://hbl.in/investors, BSE www.bseindia.com and NSE www.nseindia.com



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)
1 Industrial Batteries 33,890.00 1,03,543.00
2 Defence & Aviation Batteries 3,907.00 14,253.00
3 Electronics 47,334.00 1,44,732.00
4 Unallocated 1,557.00 3,562.00
Total Segment Revenue 86,688.00 2,66,090.00
Less: Inter segment revenue 323.00 641.00
Revenue from operations 86,365.00 2,65,449.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Industrial Batteries 8,519.00 27,093.00
2 Defence & Aviation Batteries 537.00 3,976.00
3 Electronics 24,194.00 79,257.00
4 Unallocated (2,933.00) (5,031.00)
Total Profit before tax 30,317.00 1,05,295.00
i. Finance cost 231.00 1,154.00
ii. Other Unallocable Expenditure net off Unallocable income 397.00 4,177.00
Profit before tax 29,689.00 99,964.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Industrial Batteries 91,797.00 91,797.00
2 Defence & Aviation Batteries 40,872.00 40,872.00
3 Electronics 53,218.00 53,218.00
4 Unallocated 92,903.00 92,903.00
Total Segment Asset 2,78,790.00 2,78,790.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 2,78,790.00 2,78,790.00
4 Segment Liabilities
Segment Liabilities
1 Industrial Batteries 17,544.00 17,544.00
2 Defence & Aviation Batteries 3,357.00 3,357.00
3 Electronics 25,055.00 25,055.00
4 Unallocated 11,646.00 11,646.00
Total Segment Liabilities 57,602.00 57,602.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 57,602.00 57,602.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) a. The company's operations include Industrial batteries, Defence & 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. b. Inter segment revenue is measured at the market price at which the products are sold to external Customers c. Figures of the previous quarters / periods have been regrouped, wherever necessary.



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 25.00 73.00
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 (6.00) (18.00)
5 Total Other comprehensive income (19.00) (55.00)





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 LNR Associates Yes 30-11-2026