Integrated Filing — IndAS
General information about company
| Scrip Code |
544057 |
| NSE Symbol |
HAPPYFORGE |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE330T01021 |
| Name of company |
HAPPY FORGINGS 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 |
09-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
28-01-2026 |
| 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 |
Single segment |
| Description of single segment |
Forging & Machining |
| Start date and time of board meeting |
09-02-2026 14:15:00 |
| End date and time of board meeting |
09-02-2026 14:55:00 |
| 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
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 |
39,130.70 |
1,12,249.59 |
|
Other income |
816.31 |
2,476.36 |
|
Total income |
39,947.01 |
1,14,725.95 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
15,392.91 |
44,878.16 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
695.25 |
1,073.87 |
| (d) |
Employee benefit expense |
3,438.55 |
10,019.55 |
| (e) |
Finance costs |
246.45 |
666.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
2,242.72 |
6,453.44 |
| (f) |
Other Expenses |
| 1 |
Power & Fuel expenses |
2,584.86 |
7,934.00 |
| 2 |
Consumption of stores & Spares |
1,689.16 |
4,866.91 |
| 3 |
Job work charges & contract labour |
806.37 |
2,504.87 |
| 4 |
Plant & Machinery |
776.42 |
2,191.05 |
| 5 |
Freight & forwarding charges |
782.56 |
2,108.71 |
| 6 |
Packing material |
319.07 |
927.71 |
| 7 |
CSR expenditure |
110.06 |
526.23 |
| 8 |
Insurance |
105.32 |
292.61 |
| 9 |
Travelling & conveyance expenses |
88.64 |
251.32 |
| 10 |
Miscellaneous expenses |
301.69 |
939.84 |
|
Total other expenses |
7,564.15 |
22,543.25 |
|
Total expenses |
29,580.03 |
85,634.27 |
| 3 |
Total profit before exceptional items and tax |
10,366.98 |
29,091.68 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
10,366.98 |
29,091.68 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
2,064.89 |
6,609.00 |
| 8 |
Deferred tax |
408.02 |
676.22 |
| 9 |
Total tax expenses |
2,472.91 |
7,285.22 |
| 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 |
7,894.07 |
21,806.46 |
| 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 |
7,894.07 |
21,806.46 |
| 17 |
Other comprehensive income net of taxes |
180.17 |
(269.40) |
| 18 |
Total Comprehensive Income for the period |
8,074.24 |
21,537.06 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
0.00 |
0.00 |
|
Total profit or loss, attributable to non-controlling interests |
0.00 |
0.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
0.00 |
0.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
0.00 |
0.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
1,886.56 |
1,886.56 |
|
Face value of equity share capital |
2 |
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 |
8.37 |
23.13 |
|
Diluted earnings (loss) per share from continuing operations |
8.36 |
23.09 |
| 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 |
8.37 |
23.13 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
8.36 |
23.09 |
| 24 |
Debt equity ratio |
0 |
0.1600 |
| 25 |
Debt service coverage ratio |
0 |
4.900 |
| 26 |
Interest service coverage ratio |
0 |
23.100 |
| 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) |
|
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 |
Consolidated |
Consolidated |
|
Other comprehensive income [Abstract] |
|
| 1 |
Amount of items that will not be reclassified to profit and loss |
|
| 1 |
Remeasurement gain on defined benefit plans |
87.00 |
102.28 |
|
Total Amount of items that will not be reclassified to profit and loss |
87.00 |
102.28 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
21.90 |
25.74 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Net movement on effective portion of cash flow hedges |
153.77 |
(462.29) |
|
Total Amount of items that will be reclassified to profit and loss |
153.77 |
(462.29) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
38.70 |
(116.35) |
| 5 |
Total Other comprehensive income |
180.17 |
(269.40) |